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<br /> City of Paris, Texas
<br /> Notes to Financial Statements
<br /> September 30, 2009
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<br /> IV. Detailed Notes on 11 Funds and Component Unit (Continued)
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<br /> C. Capital Assets (Continued)
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<br /> Balance Balance
<br /> September 30, September 30,
<br /> 2008 Increases Decreases 2009
<br /> Business-Type Activities
<br /> Capital Assets, Not Being Depreciated:
<br /> Land $ 282,672 $ - $ - $ 282,672
<br /> Construction in Process - 98,246 - 98,246
<br /> Total Capital Ass ts,
<br /> Not Being Depre iated 282,672 98,246 - 380,918
<br /> Capital Assets, Being Depreciated:
<br /> Plant, Pumps, and Motors 31,938,393 245,615 - 32,184,008
<br /> Distribution System 36,479,063 392,086 - 36,871,149
<br /> Collection System 21,345,243 533,480 - 21,878,723
<br /> Maintenance Equipm nt and Vehicles 2,089,827 66,000 - 2,155,827
<br /> Furniture and Equipment 244,222 - - 244,222
<br /> Total Capital Assets,
<br /> Being Depreciat d 92,096,748 1,237,181 - 93,333,929
<br /> Less Accumulated Depreciation for:
<br /> Plants, Pumps, and Motors 20,000,898 1,037,830 - 21,038,728
<br /> Distribution System 15,379,020 1,115,729 - 16,494,749
<br /> Collection System 11,047,238 683,463 - 11,730,701
<br /> Maintenance Equipm nt and Vehicles 1,811,625 91,728 - 1,903,353
<br /> Furniture and Equipment 244,222 - - 244,222
<br /> Total Accumulated Depreciation 48,483,003 2,928,750 - 51,411,753
<br /> Total Capital Assets,
<br /> Being Depreciat d, Net 43,613,745 (1,691,569) - 41,922,176
<br /> Business-Type Activities,
<br /> Capital Assets, Net $ 43,896,417 $ (1,593,323) $ - $ 42,303,094
<br /> Intangible Asset - W ter Rights $ 11293,880 $ - $ - $ 1,293,880
<br /> Less Accumulated Amortization 487,747 13,663 - 501,410
<br /> Total Intangible Asset -
<br /> Water Rights $ 806,133 $ 13,663 $ - $ 792,470
<br /> Component Unit
<br /> Capital Assets, Not Being Depreciated:
<br /> Land Development Costs $ 1,445,652 $ 183,503 $ - $ 1,629,155
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