ACFR FY 2022 FINAL BOOK - Flipbook - Page 85
FINANCIAL SECTION
City of Eustis, Florida
NOTES TO FINANCIAL STATEMENTS
Note 6 - Capital Assets
Note 6 - Capital Assets
Capital asset activity for the year ended September 30, 2022, was as follows:
Beginning
Balance
Governmental Activities
Capital Assets Not being Depreciated:
Land
Infrastructure - Retention ponds
Infrastructure - Right-of-way
Construction in progress
Total Capital Assets Not being Depreciated
Capital Assets being Depreciated:
buildings
Improvements Other Than buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Total Capital Assets being Depreciated
Less Accumulated Depreciation:
buildings
Improvements Other Than buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Total Accumulated Depreciation
Total Capital Assets being Depreciated, Net
Governmental Activities Capital Assets, Net
Business-type Activities
Capital Assets Not being Depreciated:
Land
Construction in progress
Total Capital Assets Not being Depreciated
Capital Assets being Depreciated:
buildings
Improvements Other Than buildings
Equipment
Intangible Assets
Total Capital Assets being Depreciated
Less Accumulated Depreciation:
buildings
Improvements Other Than buildings
Equipment
Intangible Assets
Total Accumulated Depreciation
Total Capital Assets being Depreciated, Net
Business-type Activities Capital Assets, Net
Depreciation Expense - Governmental Activities
General Government and Administration
public Safety
physical Environment
Transportation
Culture and Recreation
Total Depreciation Expense Governmental
Activities
Depreciation Expense - business Type Activities
Water and Sewer System
Annual Comprehensive Financial Report | September 30, 2022
$
7,011,465
1,946,578
23,664,796
884,666
33,507,505
Increases
$
13,886,546
8,196,851
4,362,974
6,711,795
35,378,849
68,537,015
(9,771,862)
(2,224,608)
(3,261,329)
(4,116,816)
(17,080,523)
(36,455,139)
32,081,876
$ 65,589,381 $
$
1,245,453
1,686,277
2,931,730
$
1,040,681
80,192,752
6,123,188
87,356,621
(921,984)
(41,638,256)
(4,083,548)
(46,643,788)
40,712,833
$ 43,644,563 $
539,589
1,597,218
2,136,807
Ending
Balance
Decreases
- $
(592,199)
(592,199)
7,011,465
1,946,578
24,204,385
1,889,685
35,052,113
450,726
10,976
504,785
420,810
1,429,580
2,816,877
(36,282)
(798,537)
(834,819)
14,337,272
8,207,827
4,831,477
6,334,068
36,808,429
70,519,073
(342,574)
(314,576)
(230,008)
(452,535)
(804,779)
(2,144,472)
672,405
2,809,212 $
(10,114,436)
(2,539,184)
36,282
(3,455,055)
804,935
(3,764,416)
(17,885,302)
841,217
(37,758,393)
6,398
32,760,680
(585,801) $ 67,812,793
3,472,611
3,472,611
$
$
1,696,996
160,261
11,015
1,868,272
(17,972)
(2,246,002)
(330,728)
(1,705)
(2,596,407)
(728,135)
2,744,476 $
- $
(1,757,905)
(1,757,905)
-
$
1,245,453
3,400,983
4,646,436
1,040,681
81,889,748
6,283,449
11,015
89,224,893
(939,956)
(43,884,258)
(4,414,276)
(1,705)
(49,240,195)
39,984,698
(1,757,905) $ 44,631,134
$
177,106
452,463
59,799
983,064
472,040
$
2,144,472
$
2,596,407
85