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City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2012
<br />N. Detailed Notes on Al I Funds and Component Unit (Continued)
<br />C. Capital Assets (Continued)
<br />Business-type 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 />Plant, Pumps, and Motors
<br />Distribution System
<br />Collection System
<br />Maintenance Equipment and Vehicles
<br />Furniture and Equipment
<br />Total Capital Assets,
<br />Being Depreciated
<br />Less Accumulated Depreciation for:
<br />Plants, Pumps, and Motors
<br />Distribution System
<br />Collection System
<br />Maintenance Equipment and Vehicles
<br />Furniture and Equipment
<br />Total Accumulated Depreciation
<br />Total Capital Assets,
<br />Being Depreciated, Net
<br />Business-type Activities,
<br />Capital Assets, Net
<br />Balance
<br />September 30,
<br />2011 Increases
<br />Decreases
<br />Balance
<br />September 30,
<br />2012
<br />$ 339,620 $ - $ - $ 339,620
<br />532,553 641,354 789,523 384,384
<br />872,173 641,354 789,523 724,004
<br />32,638,547
<br />38,253,301
<br />22,318,244
<br />2,574,510
<br />244,222
<br />96,028,824
<br />23,140,290
<br />18,690,258
<br />13,136,893
<br />2,142,459
<br />244,222
<br />57,354,122
<br />712,195 - 33,350,742
<br />483,194 - 38,736,495
<br />544,798 - 22,863,042
<br />718,221 - 3,292,731
<br />_ - 244,222
<br />2,458,408 - 98,487,232
<br />1,062,385
<br />1,170,415
<br />706,908
<br />180,971
<br />3,120,679
<br />- 24,202,675
<br />- 19,860,673
<br />- 13,843,801
<br />- 2,323,430
<br />- 244,222
<br />- 60,474,801
<br />38,674,702 (662,271) - 38,012,431
<br />39,546,875 (20,917) 789,523 38,736,435
<br />Intangible Asset - Water Rights 4,113,119 - - 4,113,119
<br />Less Accumulated Amortization 549,884 35,624 - 585,508
<br />Total Intangible Asset -
<br />Water Rights, Net 3,563,235 (35,624) - 3,527,611
<br />Business-type Activities
<br />Capital and Intangible Assets, Net $ 43,110,110 $ (56,541) $ 789,523 $ 42,264,046
<br />Component Unit
<br />Capital Assets, Not Being Depreciated:
<br />Land Development Costs $ 1,655,772 $ - $ - $ 1,655,772
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