Buildings | Buildings A capital asset account for buildings must reflect the location of each building and the purchase price or construction cost and the cost of improvements, if applicable. If a building is acquired by gift, the account must reflect its appraised value at the time of acquisition. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 11 | $85,449,461.00 | 26 | $8,092,087.00 | 0 | $0.00 |
Construction Work in Progress | Construction Work in Progress Where construction work has not been completed in the current reporting fiscal year, the cost of the project must be carried as �construction work in progress.� When the project is completed, it must be placed on the inventory applicable to the assigned asset account. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 0 | $0.00 | 0 | $0.00 | 0 | $0.00 |
Equipment | Equipment Tangible property of a permanent nature (other than land, buildings, and improvements) must be inventoried. Examples include machinery, trucks, cars, furniture, office equipment including but not limited to computers and data processing equipment, and desks, safes, cabinets, books, cellphones, etc. The value of such items must be carried in the inventory at the purchase cost. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 308 | $24,159,631.82 | 56 | $396,084.12 | 0 | $0.00 |
Improvements Other then Buildings | Improvements Other then Buildings A capital asset account must reflect the acquisition value of permanent improvements, other than buildings, which have been added to the land. Examples of such improvements are fences, retaining walls, sidewalks, and gutters. The improvements must be valued at the purchase or construction cost. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 4 | $171,794.00 | 4 | $68,732.00 | 0 | $0.00 |
Infrastructure | Infrastructure A capital asset account for the cost of infrastructure must reflect the location and brief description identifying each road, bridge, tunnel, drainage system, storm water system, dam, or lighting system owned by the unit. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 1 | $143,506,197.49 | 0 | $0.00 | 0 | $0.00 |
Land | Land The records of each unit must include a description of land owned by the unit, its location, amount of acreage (if relevant), its acquisition date and the purchase price. If the purchase price is not available, appraised value may be used. | Assets | Inventory | Excluded |
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Count | Total | Count | Total | Count | Total | 16 | $4,397,693.00 | 10 | $102,935.00 | 0 | $0.00 |
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