ACFR FY 2022 FINAL BOOK - Flipbook - Page 41
FINANCIAL SECTION
City of Eustis, Florida
Capital Assets
The City’s investment in capital assets for its governmental and business-type activities as of
September 30, 2022, amounts to $112,443,927 (net of accumulated depreciation)� This investment in
capital assets includes land, infrastructure, construction work in progress, buildings, equipment, park
facilities, and roads� The total net increase in the City’s investment in capital assets for the current
year was $3,209,984� This increase is attributable to the Developer’s Contributions to businesstype activities and equipment additions in police, Fire, and public Works departments, see Note 6�
Table 12: Capital Assets
City of Eustis, Florida
Capital Assets
September 30, 2022
(Net of Depreciation)
Land
Infrastructure - Retention
ponds
Infrastructure
- Right-of-Way
Construction in progress
buildings
Improvements Other than
buildings
Equipment
Vehicles
Intangible Assets
Infrastructure - Roads and
Streets
Less: Accumulated
Depreciation
Capital Assets, Net
Governmental Activities
2022
2021
$ 7,011,465 $ 7,011,465
Business-Type Activities
2022
2021
$ 1,245,453 $ 1,245,453
$
Total
2022
8,256,918 $
2021
8,256,918
1,946,578
1,946,578
-
-
1,946,578
1,946,578
24,204,385
1,889,685
14,337,272
23,664,796
884,666
13,886,546
3,400,983
1,040,681
1,686,277
1,040,681
24,204,385
5,290,668
15,377,953
23,664,796
2,570,943
14,927,227
8,207,827
4,831,477
6,334,068
-
8,196,851
4,362,974
6,711,795
-
81,889,748
6,283,449
11,015
80,192,752
6,123,188
-
90,097,575
11,114,926
6,334,068
11,015
88,389,603
10,486,162
6,711,795
-
36,808,429
105,571,186
35,378,849
102,044,520
93,871,329
90,288,351
36,808,429
199,442,515
35,378,849
192,332,871
(37,758,393) (36,455,139) (49,240,195) (46,643,789)
(86,998,588) (83,098,928)
$ 67,812,793 $ 65,589,381 $ 44,631,134 $ 43,644,562 $ 112,443,927 $109,233,943
Table 12a : Net Change in Capital Assets
City of Eustis, Florida
Capital Assets
(Net of depreciation)
Capital Assets, Net FY22
Capital Assets, Net FY21
Change in Capital Assets,
Net
Governmental Activities
67,812,793
65,589,381
2,223,412
3.39%
Annual Comprehensive Financial Report | September 30, 2022
Business-Type Activities
44,631,134
43,644,562
986,572
2.26%
Total
112,443,927
109,233,943
3,209,984
2.94%
41