City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2012
<br />IV. Detailed Notes on All Funds and Component Unit (Continued)
<br />C. Capital Assets
<br />Capital assets activity for the year ended September 30, 2012, follows:
<br />Governmental Activities
<br />Capital Assets, Not Being Depreciated:
<br />Land
<br />Construction in Progress
<br />Total Capital Assets,
<br />Not Being Depreciated
<br />Capital Assets, Being Depreciated:
<br />Buildings
<br />Improvements Other Than Buildings
<br />Machinery and Equipment
<br />Infrastructure
<br />Total Capital Assets,
<br />Being Depreciated
<br />Less Accumulated Depreciation for:
<br />Buildings
<br />Improvements Other Than Buildings
<br />Machinery and Equipment
<br />Infrastructure
<br />Total Accumulated Depreciation
<br />Total Capital Assets,
<br />Being Depreciated, Net
<br />Governmental Activities,
<br />Capital Assets, Net
<br />Balance Balance
<br />September 30, September 30,
<br />2011 Increases Decreases 2012
<br />$ 5,912,108 $ - $ - $ 5,912,108
<br />342,635 546,715 281,821 607,529
<br />6,254,743 546,715 281,821 6,519,637
<br />15,430,302 196,642 1,025,363 14,601,581
<br />5,645,638 2,215,019 - 7,860,657
<br />17,614,232 2,096,146 56,035 19,654,343
<br />39,081,870 100,225 156,140 39,025,955
<br />77,772,042
<br />4,710,901
<br />2,13 5,662
<br />15,661,930
<br />24,372,513
<br />46,881,006
<br />30,891,036
<br />$ 37,145,779
<br />38
<br />4,608,032
<br />397,083
<br />187,257
<br />798,019
<br />1,394,381
<br />2,776,740
<br />1,831,292
<br />$ 2,378,007
<br />1,237,538 81,142,536
<br />222,491 4,885,493
<br />- 2,322,919
<br />56,035 16,403,914
<br />- 25,766,894
<br />278,526 49,379,220
<br />959,012 31,763,316
<br />$ 1,240,833 $ 38,282,953
<br />
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