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I
<br /> Yuma County, Colorado
<br /> Notes to the Financial Statements
<br /> I December 31,2009
<br /> (Continued)
<br /> Ill. Detailed Notes on All Funds (continued)
<br /> C. Capital Assets
<br /> ICapital asset activity for the year ended December 31, 2009 was as follows for the
<br /> County:
<br /> I Beginning Ending
<br /> Balance Increases Decreases Balance
<br /> Governmental activities:
<br /> I Capital assets,not being depreciated:
<br /> Land $ 397,408 32,176
<br /> -
<br /> 429,584
<br /> Water rights 20,139,000 - 20,139,000
<br /> Total capital assets,not being depreciated 20,536,408 32,176 - 20,568,584
<br /> I Capital assets,being depreciated:
<br /> Buildings and other improvements 4,751,088 210,735 (10,985) 4,950,838
<br /> Equipment 10,660,765 863,522 (625,271) 10,899,016
<br /> Infrastructure-Roads and bridges 13,355,641 26,465 - 13,382,106
<br /> ITotal capital assets being depreciated 28,767,494 1,100,722 (636,256) 29,231,960
<br /> Less accumulated depreciation for:
<br /> Buildings and other improvements (1,869,181) (132,141) 10,985 (1,990,337
<br /> I Equipment (6,108,920) (1,097,997) 579,060 (6,627,857
<br /> Infrastructure Roads and bridges (5,458,808) (695,540). (6,154,348
<br /> Total accumulated depreciation (13,436,909) (1,925,678) 590,045 (14,772,542
<br /> ITotal capital assets being depreciated,net 15,330,585 (824,956) (46,211) 14,459,418
<br /> Governmental activities capital assets,net $ 35,866,993 (792,780 (46,211) 35,028,002
<br /> asset
<br /> Capital activity for the past year was as follows for the Water Authority:
<br /> p tY
<br /> I Beginning Ending
<br /> Balance Increases Decreases Balance
<br /> Govenmental Activites-Component unit:
<br /> I Capital assets,not being depreciated:
<br /> Water rights $ 739,564 739,564
<br /> Total capital assets,not being depreciated 739,564 739,564
<br /> I Governmental activities capital assets-
<br /> Component unit $ 739,564 739,564
<br /> Depreciation expense was charged to functions of the primary government as follows:
<br /> IDepreciation
<br /> Governmental activities: Expense
<br /> I General government $ 94,025
<br /> Public safety 99,584
<br /> Health and human services 42,911
<br /> I Community auxiliary services 109,989
<br /> Public works 1,511,481
<br /> Landfill 67,688
<br /> Total depreciation expense-governmental activities $ 1,925,678
<br /> I D10
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