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CITY OF LA PORTE, TEXAS Exhibit A-10
<br />NOTES TO FINANCIAL STATEMENTS (continued)
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<br />Note 5 Î Capital Assets
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<br />Capital assets activity for the year ended September 30, 2020, was as follows:
<br />Balance Additions Retirements Balance
<br />September 30, 2019(Increases) and Transfers September 30, 2020
<br />Governmental activities:
<br />Capital assets, not being depreciated
<br />Land10,326,295$ -$ -$ 10,326,295$
<br />Construction in progress2,473,6251,802,680 (341,316) 3,934,989
<br />Total capital assets, not being depreciated12,799,920 1,802,680 (341,316) 14,261,284
<br />Capital assets being depreciated:
<br />Buildings and Improvements38,363,490 7,251 - 38,370,741
<br />Improvements other than buildings35,918,132 456,842 (10,000) 36,364,974
<br />Infrastructure57,916,546 1,822,092 - 59,738,638
<br />Machinery and equipment25,166,397 1,374,094 (708,567) 25,831,924
<br />Total capital assets being depreciated157,364,565 3,660,279 (718,567) 160,306,277
<br />Less accumulated depreciation for:
<br />Buildings and Improvements(26,083,229) (1,402,644) - (27,485,873)
<br />Improvements other than buildings(16,607,325) (1,729,437) - (18,336,762)
<br />Infrastructure(33,579,647) (1,657,818) - (35,237,465)
<br />Machinery and equipment(16,087,440) (2,056,637) 722,210 (17,421,867)
<br />Total accumulated depreciation(92,357,641) (6,846,536) 722,210 (98,481,967)
<br />Total capital assets being depreciated, net65,006,924 (3,186,257) 3,643 61,824,310
<br />Governmental activities capital assets, net77,806,844$ (1,383,577)$ (337,673)$ 76,085,594$
<br />Business-type activities:
<br />Capital assets, not being depreciated
<br />Land447,791$ -$ -$ 447,791$
<br />Construction in progress3,081,3122,047,574 (159,050) 4,969,836
<br />Total capital assets, not being depreciated:3,529,103 2,047,574 (159,050) 5,417,627
<br />Business-type assets, being depreciated
<br />Buildings and Improvements 156,649 - - 156,649
<br />Improvements other than buildings 91,752,910 880,300 368,244 93,001,454
<br />Machinery and equipment 4,132,882 14,825 - 4,147,707
<br />Total capital assets being depreciated 96,042,441 895,125 368,244 97,305,810
<br />Less accumulated depreciation for:
<br />Buildings and Improvements (2,496,234) (5,656) - (2,501,890)
<br />Improvements other than buildings (63,533,828) (2,210,670) 22,324 (65,722,174)
<br />Machinery and equipment (1,805,989) (111,049) - (1,917,038)
<br />Total accumulated depreciation (67,836,051) (2,327,375) 22,324 (70,141,102)
<br />Total capital assets being depreciated, net 28,206,390 (1,432,250) 390,568 27,164,708
<br />Business Type activities capital assets, net$ 31,735,493$ 615,324$ 231,518$ 32,582,335
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<br />Draft 3-12-21
<br /> 52 Fiscal Year 2020 Annual Report
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