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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 FY23, Dubuque County had $167,389,094 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 $14,313,281 or 9.35% over last year."
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            "text": "Capital Assets of Governmental Activities at Year-End",
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            },
            "text": "June 30,",
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                    "text": "June 30,",
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                    "text": "2023",
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                    "text": "Land\nConstruction in Progress\nBuildings\nImprovements Other Than Buildings\nMachinery and Equipment\nInfrastructure",
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                    "bbox": {
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                    "text": "$ 5,951,746\n15,749,544\n26,015,494\n1,948,412\n17,687,904\n100,035,994",
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                        "col": 1,
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                        "colspan": 1,
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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": "Total",
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                        "colspan": 1,
                        "bbox_refit": true
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                    "text": "$ 167,389,094",
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                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
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                    "bbox": {
                        "l": 512.40294,
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                    "text": "$ 153,075,813",
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                        "colspan": 1,
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            "bbox": {
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            "text": "The County had depreciation expense of $8,534,789 for the year ended June 30, 2023, and total accumulated depreciation as of June 30, 2023 of $114,101,892."
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            "id": "p18.9",
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            "type": "text",
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                "b": 349.44
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            "text": "The County's final fiscal year 2023 capital budget included approximately $17.8 million for capital projects, which included secondary road construction."
        },
        {
            "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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            "order": 22,
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            "text": "Long-term Liabilities",
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            "text": "At year-end, the County had total long-term liabilities of $28,843,637 compared to $30,602,624 last year, a decrease of $1,758,987 (5.75%), as detailed below:"
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                    "text": "Governmental Activities",
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                {
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                {
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                        "l": 540.970485,
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                        "r": 570.520107,
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                    "text": "124,492",
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                        "l": 73.930316,
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                        "r": 160.385243,
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                    "text": "Compensated Absences",
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                        "col": 0,
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                {
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                    "bbox": {
                        "l": 197.099463,
                        "t": 183.13627499999996,
                        "r": 233.365394,
                        "b": 174.15457500000002
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                    "text": "5,185,156",
                    "attrs": {
                        "row": 5,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.35",
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                    "bbox": {
                        "l": 264.480016,
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                        "r": 300.815463,
                        "b": 174.15457500000002
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                    "text": "4,842,782",
                    "attrs": {
                        "row": 5,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.36",
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                        "l": 338.70165,
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                        "r": 368.191559,
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                    "text": "775,389",
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                        "row": 5,
                        "col": 3,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
                    "id": "p18.13.37",
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                        "l": 406.141024,
                        "t": 183.13627499999996,
                        "r": 435.630933,
                        "b": 174.15457500000002
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                    "text": "737,561",
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                        "row": 5,
                        "col": 4,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
                    "id": "p18.13.38",
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                        "l": 466.744664,
                        "t": 183.13627499999996,
                        "r": 503.080111,
                        "b": 174.15457500000002
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                    "text": "5,960,545",
                    "attrs": {
                        "row": 5,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.39",
                    "order": 63,
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                    "bbox": {
                        "l": 534.184038,
                        "t": 183.13627499999996,
                        "r": 570.519485,
                        "b": 174.15457500000002
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                    "text": "5,580,343",
                    "attrs": {
                        "row": 5,
                        "col": 6,
                        "rowspan": 1,
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                {
                    "id": "p18.13.40",
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                    "bbox": {
                        "l": 94.263998,
                        "t": 163.69987600000002,
                        "r": 112.699982,
                        "b": 154.71817599999997
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                    "text": "Total",
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                        "row": 6,
                        "col": 0,
                        "rowspan": 1,
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                        "bbox_refit": true
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                {
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                    "bbox": {
                        "l": 192.557754,
                        "t": 163.69987600000002,
                        "r": 233.36272,
                        "b": 154.71817599999997
                    },
                    "text": "$ 28,068,248",
                    "attrs": {
                        "row": 6,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                },
                {
                    "id": "p18.13.42",
                    "order": 66,
                    "type": "table_cell",
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                        "l": 259.934742,
                        "t": 163.69987600000002,
                        "r": 300.831505,
                        "b": 154.71817599999997
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                    "text": "$ 29,865,063",
                    "attrs": {
                        "row": 6,
                        "col": 2,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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                {
                    "id": "p18.13.43",
                    "order": 67,
                    "type": "table_cell",
                    "bbox": {
                        "l": 338.719474,
                        "t": 163.69987600000002,
                        "r": 368.209384,
                        "b": 154.71817599999997
                    },
                    "text": "$ 775,389",
                    "attrs": {
                        "row": 6,
                        "col": 3,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p18.13.44",
                    "order": 68,
                    "type": "table_cell",
                    "bbox": {
                        "l": 406.167761,
                        "t": 163.69987600000002,
                        "r": 435.65767,
                        "b": 154.71817599999997
                    },
                    "text": "$ 737,561",
                    "attrs": {
                        "row": 6,
                        "col": 4,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p18.13.45",
                    "order": 69,
                    "type": "table_cell",
                    "bbox": {
                        "l": 462.208303,
                        "t": 163.69987600000002,
                        "r": 503.105066,
                        "b": 154.71817599999997
                    },
                    "text": "$ 28,843,637",
                    "attrs": {
                        "row": 6,
                        "col": 5,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p18.13.46",
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                    "bbox": {
                        "l": 529.647677,
                        "t": 163.69987600000002,
                        "r": 570.54444,
                        "b": 154.71817599999997
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                    "text": "$ 30,602,624",
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                        "row": 6,
                        "col": 6,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
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            "text": "For more detailed information on the County's debt and amortization terms, please refer to Note 8 on page 43-44 of this report.",
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        {
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            "type": "footer",
            "bbox": {
                "l": 564,
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                "r": 576.96,
                "b": 37.2
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            "text": "14",
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    "excluded_furniture": {
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