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Capital asset activity for the year ended December 31, 2025 was as follows:
| GOVERNMENTAL ACTIVITIES: | Beginning Balance | Increases | Decreases | Ending Balance |
|---|---|---|---|---|
| Capital Assets, Not Being Depreciated: | ||||
| Land | $ 1,332,457 | $ 61,600 | $ - | $ 1,394,057 |
| Agricultural Easements | 17,865,495 | 1,912,412 | - | 19,777,907 |
| Construction in Progress | 169,298 | 179,982 | (12,185) | 337,095 |
| Total Capital Assets, Not Being Depreciated | 19,367,250 | 2,153,994 | (12,185) | 21,509,059 |
| Capital Assets, Being Depreciated: | ||||
| Infrastructure | 9,233,045 | - | - | 9,233,045 |
| Buildings and Improvements | 73,272,191 | 1,433,621 | - | 74,705,812 |
| Equipment and Vehicles | 36,800,378 | 320,436 | (48,142) | 37,072,672 |
| Lease Equipment and Vehicles | 7,717,162 | 167,119 | (219,411) | 7,664,870 |
| Lease Real Estate | 2,861,839 | 37,753 | (7,019) | 2,892,573 |
| Subscription Assets | 2,761,199 | 296,653 | (535,235) | 2,522,617 |
| Total Capital Assets Being Depreciated | 132,645,814 | 2,255,582 | (809,807) | 134,091,589 |
| Less Accumulated Depreciation For: | ||||
| Infrastructure | (5,171,362) | (166,066) | - | (5,337,428) |
| Buildings and Improvements | (35,044,032) | (2,228,537) | - | (37,272,569) |
| Equipment and Vehicles | (32,047,119) | (2,638,030) | 48,142 | (34,637,007) |
| Less Accumulated Amortization For: | ||||
| Lease Equipment and Vehicles | (2,652,694) | (962,688) | 219,411 | (3,395,971) |
| Lease Real Estate | (459,726) | (153,365) | 7,019 | (606,072) |
| Subscription Assets | (1,252,407) | (849,731) | 526,760 | (1,575,378) |
| Total Accumulated Depreciation and Amortization | (76,627,340) | (6,998,417) | 801,332 | (82,824,425) |
| Total Capital Assets, Being Depreciated and Amortized, Net | 56,018,474 | (4,742,835) | (8,475) | 51,267,164 |
| Governmental Activities Capital Assets, Net | $75,385,724 | $(2,588,841) | $ (20,660) | $72,776,223 |
| BUSINESS-TYPE ACTIVITIES: | ||||
| Lease Real Estate | $ 254,052 | $ - | $ - | $ 254,052 |
| Less: Accumulated Depreciation | (222,719) | (10,162) | - | (232,881) |
| Business-Type Activities Capital Assets, Net | $ 31,333 | $ (10,162) | $ - | $ 21,171 |
Depreciation expense was charged to functions/programs of the primary government as follows:
| GOVERNMENTAL ACTIVITIES: | |
|---|---|
| General Government-Admin. | $ 2,095,254 |
| General Government-Judicial | 332,085 |
| Public Safety | 4,441,526 |
| Human Services | 29,391 |
| Conservation and Development | 100,161 |
Total Depreciation Expense – Governmental Activities $6,998,417