Accounts, grants and loans receivable consist of the following as of June 30, 2022:
| Student Tuition and Fees | Student Loans | Grants and Contracts | Other | Total | |
|---|---|---|---|---|---|
| Total | $ 3,496,753 | $ 1,039,146 | $ 2,947,804 | $ 49,113 | $ 7,532,816 |
| Allowance | (3,328,941) | (1,039,146) | -0- | -0- | (4,368,087) |
| Net total | $ 167,812 | $ -0- | $ 2,947,804 | $ 49,113 | $ 3,164,729 |
| Beginning Balance | Additions | Reductions/ Transfers | Adjustments | Ending Balance | |
|---|---|---|---|---|---|
| Cost | |||||
| Land and improvements | $ 6,533,787 | $ -0- | $ -0- | $ -0- | $ 6,533,787 |
| Buildings | 172,788,042 | -0- | -0- | -0- | 172,788,042 |
| Equipment | 45,973,784 | 2,834,801 | -0- | (418,236) | 48,390,349 |
| Transportation equipment | 4,618,469 | 221,206 | -0- | -0- | 4,839,675 |
| Library holdings | 10,679,912 | 9,848 | -0- | -0- | 10,689,760 |
| Computer software | 2,025,183 | 78,849 | -0- | 257 | 2,104,289 |
| Construction in progress | 369,806 | 34,165,872 | -0- | -0- | 34,535,678 |
| Total | 242,988,983 | 37,310,576 | -0- | (417,979) | 279,881,580 |
| Accumulated depreciation | |||||
| Land and improvements | 670,764 | 57,358 | -0- | 149 | 728,271 |
| Buildings | 107,970,559 | 2,528,643 | -0- | 10,765 | 110,509,967 |
| Equipment | 22,698,330 | 2,907,331 | -0- | (595,999) | 25,009,662 |
| Transportation equipment | 4,352,085 | 137,062 | -0- | (8,930) | 4,480,217 |
| Library holdings | 10,518,097 | 38,393 | -0- | (98) | 10,556,392 |
| Computer software | 1,649,592 | 80,515 | -0- | 16,296 | 1,746,403 |
| Total | 147,859,427 | 5,749,302 | -0- | (577,817) | 153,030,912 |
| Capital assets, net | $ 95,129,556 | $ 31,561,274 | $ -0- | $ 159,838 | $ 126,850,668 |
Capital assets as of June 30, 2022, are summarized as follows:
38.