Capital assets activity for the year ended June 30, 2022 was as follows:
| Balance Beginning of Year | Increases | Decreases | Balance End of Year |
|---|
| Governmental Activities | | | | |
|---|
| Capital assets not being depreciated | | | | |
|---|
| Land and land improvements | $ 5,493,452 | $ 93,064 | $ - | $ 5,586,516 |
|---|
| Construction in progress | 3,272,956 | 10,319,387 | 8,704,136 | 4,888,207 |
|---|
| Total capital assets, not being depreciated | 8,766,408 | 10,412,451 | 8,704,136 | 10,474,723 |
|---|
| Capital assets being depreciated | | | | |
|---|
| Buildings | 37,267,536 | 885,069 | - | 38,152,605 |
|---|
| Improvements other than buildings | 3,268,359 | 24,600 | - | 3,292,959 |
|---|
| Machinery and equipment | 33,457,790 | 1,525,421 | 3,621,857 | 31,361,354 |
|---|
| Infrastructure | 167,956,065 | 7,785,333 | - | 175,741,398 |
|---|
| Total capital assets, being depreciated | 241,949,750 | 10,220,423 | 3,621,857 | 248,548,316 |
|---|
| Less accumulated depreciation for Buildings | 10,912,538 | 967,367 | - | 11,879,905 |
|---|
| Improvements other than buildings | 1,271,030 | 116,619 | - | 1,387,649 |
|---|
| Machinery and equipment | 14,282,872 | 2,149,879 | 3,427,326 | 13,005,425 |
|---|
| Infrastructure | 74,834,578 | 4,839,669 | - | 79,674,247 |
|---|
| Total accumulated depreciation | 101,301,018 | 8,073,534 | 3,427,326 | 105,947,226 |
|---|
| Total capital assets, being depreciated, net | 140,648,732 | 2,146,889 | 194,531 | 142,601,090 |
|---|
| Governmental Activities Capital Assets, Net | $ 149,415,140 | $ 12,559,340 | $ 8,898,667 | $ 153,075,813 |
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