KENTUCKY STATE UNIVERSITY MANAGEMENT'S DISCUSSION AND ANALYSIS June 30, 2019

The graph in Figure 3 shows a two-year trend of designated, non-designated, and combined spending. Designated spending increased $1.4 million in 2019. Non-designated spending increased $1.3 million in 2019. Combined spending increased $2.7 million in 2019.

Figure 3

Capital Asset and Debt Administration

Capital Assets

Capital assets, net of accumulated depreciation, totaled $75.2 million at June 30, 2019, a decrease of $1.7 million. Capital assets as of June 30, 2019 and significant changes in capital assets during the year are as follows (in millions):

June 30, 2019Net Additions (Reductions) FY 18-19June 30, 2018
Land and land improvements$ 6.3$ -$ 6.3
Buildings, fixed equipment and infrastructure155.80.6155.2
Equipment, vehicles and capitalized software31.80.531.3
Library materials and art10.6-10.6
Construction in progress10.71.19.6
Accumulated depreciation(140.0)(3.9)(136.1)
Total$ 75.2$ (1.7)$ 76.9

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