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            "text": "Dubuque County\nManagement’s Discussion and Analysis",
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            "text": "CAPITAL ASSETS AND DEBT ADMINISTRATION",
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            "text": "Capital Assets",
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            "text": "At the end of FY22, Dubuque County had $153,075,813 invested in a broad range of capital assets, including public safety equipment, buildings, park facilities, roads and bridges. This amount represents a net increase (including additions and deletions) of $3,660,673 or 2.45% over last year."
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            "text": "Capital Assets of Governmental Activities at Year-End",
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            "text": "June 30,",
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                    "text": "June 30,",
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                    "text": "2022",
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                    "text": "Land\nConstruction in Progress\nBuildings\nImprovements Other Than Buildings\nMachinery and Equipment\nInfrastructure",
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                    "text": "$ 5,586,516\n4,888,207\n26,272,700\n1,905,310\n18,355,929\n96,067,151",
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                    "text": "$ 5,493,452\n3,272,956\n26,354,998\n1,997,329\n19,174,918\n93,121,487",
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                    "text": "Total",
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                    "text": "$ 153,075,813",
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                    "text": "$ 149,415,140",
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            "text": "The County had depreciation expense of $8,073,534 for the year ended June 30, 2022, and total accumulated depreciation as of June 30, 2022 of $105,947,226."
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            "text": "The County's final fiscal year 2022 capital budget included approximately $10.6 million for capital projects, which included secondary road construction."
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        {
            "id": "p18.10",
            "order": 21,
            "type": "text",
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            "text": "Additional information on the County's capital assets can be found in Note 6 on pages 41-42 of this report."
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            "text": "Long-term Liabilities",
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            "text": "At year-end, the County had total long-term liabilities of $30,602,624 compared to $33,057,523 last year, a decrease of $2,454,899 (7.43%), as detailed below:"
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                    "text": "Compensated Absences",
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                {
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                    "bbox": {
                        "l": 196.905795,
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                    "text": "4,842,782",
                    "attrs": {
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                {
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                    "text": "755,555",
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                    "text": "5,580,343",
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                        "rowspan": 1,
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                    "bbox": {
                        "l": 533.57722,
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                    "text": "5,966,459",
                    "attrs": {
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                    "text": "Total",
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                        "rowspan": 1,
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                    "bbox": {
                        "l": 192.371829,
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                    "text": "$ 29,865,063",
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                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
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                        "l": 259.678166,
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                        "rowspan": 1,
                        "colspan": 1,
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                    "bbox": {
                        "l": 338.337219,
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                    "text": "$ 737,561",
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                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.44",
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                    "type": "table_cell",
                    "bbox": {
                        "l": 405.656907,
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                        "r": 435.141034,
                        "b": 154.689796
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                    "text": "$ 755,555",
                    "attrs": {
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                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.45",
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                    "bbox": {
                        "l": 461.695975,
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                    "text": "$ 30,602,624",
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                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                    "bbox": {
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                    "text": "$ 33,057,523",
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                        "colspan": 1,
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}