Capital assets as of June 30, 2015, are summarized as follows:
| Beginning Balance | Additions | Reductions | Ending Balance | |
|---|---|---|---|---|
| Cost | ||||
| Land and improvements | $ 6,275,031 | $ - | $ - | $ 6,275,031 |
| Buildings | 154,740,029 | 1,789 | - | 154,741,818 |
| Equipment | 26,013,295 | 676,804 | 4,977,915 | 21,712,184 |
| Computer software | 1,476,993 | 4,500 | - | 1,481,493 |
| Library holdings | 10,372,986 | - | - | 10,372,986 |
| Transportation equipment | 4,847,974 | 35,097 | 1,029,727 | 3,853,344 |
| Construction in progress | 970,250 | 173,529 | - | 1,143,779 |
| 204,696,558 | 891,719 | 6,007,642 | 199,580,635 | |
| Accumulated depreciation | ||||
| Buildings | 92,048,221 | 2,495,868 | - | 94,544,089 |
| Equipment | 18,050,947 | 1,596,710 | 4,977,915 | 14,669,742 |
| Library holdings | 9,748,260 | 237,462 | - | 9,985,722 |
| Transportation equipment | 4,188,110 | 130,182 | 1,029,727 | 3,288,565 |
| 124,035,538 | 4,460,222 | 6,007,642 | 122,488,118 | |
| Capital assets, net | $ 80,661,020 | $ (3,568,503) | $ - | $ 77,092,517 |
Capital assets as of June 30, 2014, are summarized as follows:
| Beginning Balance | Additions | Reductions | Ending Balance | |
|---|---|---|---|---|
| Cost | ||||
| Land and improvements | $ 6,275,031 | $ - | $ - | $ 6,275,031 |
| Buildings | 154,740,029 | - | - | 154,740,029 |
| Equipment | 25,240,976 | 772,319 | - | 26,013,295 |
| Computer software | 1,458,622 | 18,371 | - | 1,476,993 |
| Library holdings | 10,366,485 | 6,501 | - | 10,372,986 |
| Transportation equipment | 4,675,169 | 172,805 | - | 4,847,974 |
| Construction in progress | 4,903 | 965,347 | - | 970,250 |
| 202,761,215 | 1,935,343 | - | 204,696,558 | |
| Accumulated depreciation | ||||
| Buildings | 89,551,511 | 2,496,710 | - | 92,048,221 |
| Equipment | 16,450,103 | 1,600,844 | - | 18,050,947 |
| Library holdings | 9,490,629 | 257,631 | - | 9,748,260 |
| Transportation equipment | 4,083,354 | 104,756 | - | 4,188,110 |
| 119,575,597 | 4,459,941 | - | 124,035,538 | |
| Capital assets, net | $ 83,185,618 | $ (2,524,598) | $ - | $ 80,661,020 |