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 |
|---|
Capital assets as of June 30, 2013, are summarized as follows:
| Beginning Balance | Additions | Reductions | Ending Balance |
|---|
| Cost | | | | |
|---|
| Land and improvements | $ 5,648,990 | $ 626,041 | $ - | $ 6,275,031 |
|---|
| Buildings | 153,206,036 | 1,533,993 | - | 154,740,029 |
|---|
| Equipment | 24,267,330 | 973,646 | - | 25,240,976 |
|---|
| Computer software | 1,433,622 | 25,000 | - | 1,458,622 |
|---|
| Library holdings | 9,780,929 | 585,556 | - | 10,366,485 |
|---|
| Transportation equipment | 4,153,384 | 521,785 | - | 4,675,169 |
|---|
| Construction in progress | 1,043,396 | 724,880 | 1,763,373 | 4,903 |
|---|
| 199,533,687 | 4,990,901 | 1,763,373 | 202,761,215 |
|---|
| Accumulated depreciation | | | | |
|---|
| Buildings | 87,131,071 | 2,420,440 | - | 89,551,511 |
|---|
| Equipment | 14,796,247 | 1,653,856 | - | 16,450,103 |
|---|
| Library holdings | 9,217,036 | 273,593 | - | 9,490,629 |
|---|
| Transportation equipment | 3,920,175 | 163,179 | - | 4,083,354 |
|---|
| 115,064,529 | 4,511,068 | - | 119,575,597 |
|---|
| Capital assets, net | $ 84,469,158 | $ 479,833 | $ 1,763,373 | $ 83,185,618 |
|---|