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CITY OF LA PORTE, TEXAS •
<br />Notes to the Financial Statements - Continued
<br />September 30, 2004
<br />4. Capital Assets - Continued
<br />Beginning
<br />Ending
<br />Balance
<br />Retirements &
<br />Balance
<br />10/01/03
<br />Additions Adjustments
<br />09/30/04
<br />Business -type activities:
<br />Capital assets, not being depreciated:
<br />Land
<br />$ 2,350,478
<br />$ 389,372 $ -
<br />$ 2,739,850
<br />Construction in progress
<br />165,981
<br />457,651 =
<br />623,632
<br />Total capital assets, not being depreciated
<br />2,516,459
<br />847,023
<br />3,363,482
<br />Capital assets, being depreciated
<br />Buildings and improvements
<br />1,157,184
<br />- (104,302)
<br />1,052,882
<br />Improvements other than buildings
<br />62,085,457
<br />121,303 (6,187)
<br />62,200,573
<br />Machinery and equipment
<br />499,049
<br />19,769 (55,758)
<br />463,060
<br />Total capital assets, being depreciated
<br />63,741,690
<br />141,072 (166,247)
<br />63,716,515
<br />Less accumulated depreciation for:
<br />Buildings and improvements
<br />606,569
<br />51,162
<br />-
<br />657,731
<br />Improvements other than buildings
<br />30,084,389
<br />1,889,011
<br />-
<br />31,973,400
<br />Machinery and equipment
<br />374,056
<br />25,127
<br />(60,912)
<br />338,271
<br />Total accumulated depreciation
<br />31,065,014
<br />1,965,301
<br />(60,912)
<br />32,969,403
<br />Total capital assets, being depreciated net
<br />32,676,676
<br />(1,824,229)
<br />(105,335)
<br />30,747,112
<br />Business -type activities capital assets, net
<br />$ 35,193,135
<br />$ (977,206)
<br />$ (105,335)
<br />$ 34,110,594
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