ACFR - FY2020 5-28-21 FINAL - Flipbook - Page 72
NOTES TO FINANCIAL STATEMENTS
CITY OF EUSTIS, FLORIDA
(Continued)
Note 4 - Capital Assets
Capital asset activity for the year ended September 30, 2020, 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
Total Capital Assets Being Depreciated
Less Accumulated Depreciation:
Buildings
Improvements Other Than Buildings
Equipment
Total Accumulated Depreciation
Total Capital Assets Being Depreciated, Net
Business-type Activities Capital Assets, Net
$
3,791,241
1,946,578
23,664,796
740,524
30,143,139
Increases
$
13,886,546
5,845,238
3,831,456
6,543,262
34,510,341
64,616,843
$
$
$
1,040,680
75,868,280
5,100,513
82,009,473
(879,213)
(37,235,859)
(3,548,903)
(41,663,975)
40,345,498
$ 44,708,510
$
2,092,775
118,549
376,960
868,508
3,456,792
(8,970,606)
(1,686,062)
(2,900,420)
(3,751,371)
(15,424,729)
(32,733,188)
31,883,655
$ 62,026,794
2,307,117
2,055,895
4,363,012
3,242,880
2,614,967
5,857,847
(405,440)
(230,980)
(195,747)
(433,171)
(848,156)
(2,113,494)
1,343,298
7,201,145
1,324,409
1,324,409
$
(24,620)
(2,961,283)
(2,985,904)
$
-
(402,122)
$
$
379,834
379,834
(22,288)
(3,008,192)
(9,376,046)
(1,917,042)
(3,096,166)
(3,804,708)
(16,272,886)
(34,466,848)
33,204,664
$ 66,219,747
(2,077,900)
(2,077,900)
$
-
$
7,009,501
1,946,578
23,664,796
394,208
33,015,083
13,886,546
7,938,013
3,950,005
6,518,099
35,378,849
67,671,512
(402,122)
1,948,255
454,095
2,402,350
(21,542)
(2,182,803)
(297,697)
(2,502,042)
(99,692)
1,224,717
Ending
Balance
Decreases
(2,077,900)
2,307,117
1,302,404
3,609,521
1,040,680
77,816,536
5,554,609
84,411,825
(900,755)
(39,418,662)
(3,846,600)
(44,166,017)
40,245,808
$ 43,855,329
Depreciation Expense - Governmental Activities
General Government and Administration
Public Safety
Physical Environment
Transportation
Culture and Recreation
Total Depreciation Expense Governmental Activities
$
219,012
392,350
55,627
1,043,983
402,522
2,113,494
Depreciation Expense - Business Type Activities
Water and Sewer System
$
2,502,042
$
55
