ACFR FY 2023 Final - Flipbook - Page 90
City of Eustis, Florida
FINANCIAL SECTION
NOTES TO FINANCIAL STATEMENTS
Note 6 - Capital Assets
Note 6 - Capital Assets
Capital asset activity for the year ended September 30, 2023, 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
buildings
Improvements Other Than buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Right-To-Use Assets-SbITA
Total Capital Assets being Depreciated
buildings
Improvements Other Than buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Right-To-Use Assets-SbITA
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
buildings
Improvements Other Than buildings
Equipment
Intangible Assets
Right-To-Use Assets-SbITA
Total Capital Assets being Depreciated
Less Accumulated Depreciation:
buildings
Improvements Other Than buildings
Equipment
Intangible Assets
Right-To-Use Assets-SbITA
Total Accumulated Depreciation
Total Capital Assets being Depreciated, Net
Business-type Activities Capital Assets, Net
Increases
$
Ending
Balance
Decreases
7,011,465 $
1,946,578
24,204,385
1,889,685
35,052,113
14,337,272
8,207,827
4,831,477
6,334,068
36,808,429
550,474
71,069,547
(10,114,436)
(2,539,184)
(3,455,055)
(3,764,416)
(17,885,302)
(37,758,393)
33,311,154
$ 68,363,267 $
- $
634,350
634,350
148,214
46,879
601,058
746,829
393,700
16,795
1,953,475
(355,400)
(305,137)
(287,147)
(511,792)
(848,331)
(157,104)
(2,464,911)
(511,436)
122,914 $
- $
7,011,465
1,946,578
24,204,385
(543,115)
1,980,920
(543,115)
35,143,348
14,485,486
8,254,706
5,432,535
(79,593)
7,001,304
37,202,129
567,269
(79,593)
72,943,429
(10,469,836)
(2,844,321)
(6,333)
(3,748,535)
(56,040)
(4,332,248)
(18,733,633)
(157,104)
(62,373)
(40,285,677)
(141,966)
32,657,752
(685,081) $ 67,801,100
$
6,027,750
6,027,750
3,763,789
430,173
83,436
4,277,398
- $ 1,245,453
(910,257)
8,518,476
(910,257)
9,763,929
1,040,681
85,653,537
(149,437)
6,564,185
11,015
83,436
(149,437) $ 93,352,854
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
$ 44,631,134 $
$
$
(13,846)
(2,329,761)
(340,446)
(1,836)
(24,550)
(2,710,439)
1,566,959
7,594,709 $
136,669
136,669
(12,768)
(923,025) $
(953,802)
(46,214,019)
(4,618,053)
(3,541)
(24,550)
(51,813,965)
41,538,889
51,302,818
Depreciation Expense - Governmental Activities
General Government and Administration
public Safety
physical Environment
Transportation
Culture and Recreation
Total Depreciation Expense Governmental
Activities
$
304,188
506,340
86,005
1,106,224
462,154
$
2,464,911
Depreciation Expense - business Type Activities
Water and Sewer System
$
2,710,439
90
Annual Comprehensive Financial Report | September 30, 2023
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