Capital assets activity for the year ended June 30, 2023 was as follows:
| Balance Beginning of Year | Increases | Decreases | Balance End of Year |
|---|
| Governmental Activities | | | | |
|---|
| Capital assets not being depreciated | | | | |
|---|
| Land and land improvements | $ 5,586,516 | $ 365,230 | $ - | $ 5,951,746 |
|---|
| Construction in progress | 4,888,207 | 20,342,269 | 9,480,932 | 15,749,544 |
|---|
| Total capital assets, not being depreciated | 10,474,723 | 20,707,499 | 9,480,932 | 21,701,290 |
|---|
| Capital assets being depreciated | | | | |
|---|
| Buildings | 38,152,605 | 730,603 | - | 38,883,208 |
|---|
| Improvements other than buildings | 3,292,959 | 156,374 | - | 3,449,333 |
|---|
| Machinery and equipment | 31,361,354 | 1,634,377 | 427,088 | 32,568,643 |
|---|
| Infrastructure | 175,741,398 | 9,147,114 | - | 184,888,512 |
|---|
| Total capital assets, being depreciated | 248,548,316 | 11,668,468 | 427,088 | 259,789,696 |
|---|
| Less accumulated depreciation for Buildings | 11,879,905 | 987,809 | - | 12,867,714 |
|---|
| Improvements other than buildings | 1,387,649 | 113,272 | - | 1,500,921 |
|---|
| Machinery and equipment | 13,005,425 | 2,255,437 | 380,123 | 14,880,739 |
|---|
| Infrastructure | 79,674,247 | 5,178,271 | - | 84,852,518 |
|---|
| Total accumulated depreciation | 105,947,226 | 8,534,789 | 380,123 | 114,101,892 |
|---|
| Total capital assets, being depreciated, net | 142,601,090 | 3,133,679 | 46,965 | 145,687,804 |
|---|
| Governmental Activities Capital Assets, Net | $ 153,075,813 | $ 23,841,178 | $ 9,527,897 | $ 167,389,094 |
|---|
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