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CAPITAL ASSETS USED IN THE OPERATION <br /> OF GOVERNMENTAL FUNDS <br /> These schedules present the capital asset balances related to governmental funds. A capital asset is presented in <br /> this schedule when it has been purchased using general governmental resources and is used for general <br /> governmental purposes. Assets are recorded at historical cost if purchased, or if historical cost is not available, <br /> estimated historical cost, or fair market value on the date donated, if donated. <br /> 127 <br />