Information in the CFAR of the Town of Bedford reported general capital assets un the following amounts as of April 30, 2004.

Cost Accumulated

Depreciation

Land $1,326,780 $ -0-

Buildings 7,282,680 1,439,000

Improvements other than buildings 3,027,790 928,400

Equipment 1,733,820 837,500

Construction work in progress 401,130 -0-

Infrastructure assets 3,500,000 900,000

During the fiscal year (FY) 2005, the following changes in general capital assets took place:

1. A project started during FY2005 was being financed by a tax-supported bond issue of $3,000,000 sold at par during the year and a federal grant of $1,000,000, both accounted for through a capital projects fund. By the end of FY2005, $80,000 of the federal grant had been received and expended for planning and engineering for a project in progress. Bond proceeds expended during the year totaled $900,000 ($300,000 for land and $600,000 for the building under construction).
2. Records of capital projects funds reported that construction work in progress at the end of FY2004 was completed during FY2005 at a total cost of $799,066, all financed from special assessment bonds. All of the construction resulted in additions to the Improvement Other than Buildings account.
3. Special revenue fund expenditure revenue expenditures during the year added equipment costing $152,700.
4. General Fund expenditures during the year for equipment amounted to $426,000
5. Annexation added buildings for which the estimated cost was 301,600 and land for which the estimated cost was $75,000.
6. Land having an appraised value of $750,000 was donated to the city, and additional land with an appraised value of $15,000 was received in settlement of delinquent General Fund property taxes.
7. Land acquired at an estimated cost of $12,000 on which an $80,000 building was located was sold to the State Highway Department for a right of way at a price of $119,700.
8. Construction activities during FY2005 required demolition of a building that had cost $33,600 and a bridge for which the estimated cost was $119,200. Equipment that had cost $19,300 could not be located and was presumed to have been stolen.
9. No additions to or retirements of infrastructure assets occurred this year.
10. Depreciation expense for the year was as follows: buildings $440,000; improvements $320,000; equipment $21,000; and infrastructure assets $105,000. Accumulated depreciation related to retired assets was buildings, $51,000; improvements $102,000; and equipment $5,000.equired

Required

Prepare in good form a schedule of capital asset disclosures similar to Illustration 5-2 for the fiscal year ended April 30, 2005. Ignore the related schedule showing how current depreciation expense is charged to governmental functions.

CITY AND COUNTY OF DENVER, LULU Capital Assets Disclosure for the Year Ended December 31, 2016 Capital Asset Activity for the Year Ended December 31, 2016 (in Thousand s) Aimary Government January 1 Addisons Transton Dalotions Governmental Activities Capital assets not being depreciated: Land and larg nights $ 310,831 $ 23.255 51913 99 506 97135 141325 (1309) on map 202244 122759 +41,325) 426646 Tota cap tal assets not being deprecated Capital assets being depreciated! 2399,875 3910 1024, 1999 17.529 Buldngs and improvements 2,396. 115 320 967 990 271782 32575 Equat and other 42.300 BE (4.60 44.491 Collection 351085 1868 (2.1971 2.455 36.661 Intarpbes 288,565 37999 20.95 1595529 Instructure 4333 842 7950 41,325 58.897) Total capital assets being deprecated 4,395,420 Less accumulated depreciation for Buildings and improvements (785 299 10805 802.18 Equipment and other (239464 1280 26908 Collections (21.6961 (51584 4.000 122.370 latangles (28.551 195) 1089 DE Infrastructie (55.690 20 Total accumulated depreciation 11.830.757 121901 43.561 11.929386 Total capital assets boing deprecated, net 2.503.085 G040) 15.336 2466,034 Governmental Activities Capital Assers, net $2.855.329 99/719 $137 368) $897.580 Business-type Actities Capital assets not being depreciated: Land and land rights 3 327 700 6166 3 153 $ 33283 Construction in PETS 551054 1191 LO 609.25 200.00 Total capital sets not being deprecated 879.154 263857 (1510) 1603738) 537763 Capital assis being deprecated: Fuldings and improvement 2.345.672 23.592 475 474 2.799.54 Improvements at than butangs 13.242359 22932 (17.916 91.0.13 31338388 dachinery and equipment 337 995 ISIDE 3925 C129 Intangibles 6.126 BLES Total capital assets being depreciated 6.432.051 38.006 (50.509) 60338 70280286 Less accumulatod depreciation for Sulongs and movements 27084 NE 133. 1931 Impechements other than bungs 4371612 (8862 101533 06) sachinery and alipient 26.839 19 ) 1981 LED 14 Total accumulated depreciation 3.2 29521 1991 27/3 313 Total capital ous et bong deprecated, net 97. aas 3.202.530 (16122620 ISBN 600 31626 Business-type Actes Capital Assets, nee S40816BA $ 102580 2006 59 34152,61 CITY AND COUNTY OF DENVER, LULU Capital Assets Disclosure for the Year Ended December 31, 2016 Capital Asset Activity for the Year Ended December 31, 2016 (in Thousand s) Aimary Government January 1 Addisons Transton Dalotions Governmental Activities Capital assets not being depreciated: Land and larg nights $ 310,831 $ 23.255 51913 99 506 97135 141325 (1309) on map 202244 122759 +41,325) 426646 Tota cap tal assets not being deprecated Capital assets being depreciated! 2399,875 3910 1024, 1999 17.529 Buldngs and improvements 2,396. 115 320 967 990 271782 32575 Equat and other 42.300 BE (4.60 44.491 Collection 351085 1868 (2.1971 2.455 36.661 Intarpbes 288,565 37999 20.95 1595529 Instructure 4333 842 7950 41,325 58.897) Total capital assets being deprecated 4,395,420 Less accumulated depreciation for Buildings and improvements (785 299 10805 802.18 Equipment and other (239464 1280 26908 Collections (21.6961 (51584 4.000 122.370 latangles (28.551 195) 1089 DE Infrastructie (55.690 20 Total accumulated depreciation 11.830.757 121901 43.561 11.929386 Total capital assets boing deprecated, net 2.503.085 G040) 15.336 2466,034 Governmental Activities Capital Assers, net $2.855.329 99/719 $137 368) $897.580 Business-type Actities Capital assets not being depreciated: Land and land rights 3 327 700 6166 3 153 $ 33283 Construction in PETS 551054 1191 LO 609.25 200.00 Total capital sets not being deprecated 879.154 263857 (1510) 1603738) 537763 Capital assis being deprecated: Fuldings and improvement 2.345.672 23.592 475 474 2.799.54 Improvements at than butangs 13.242359 22932 (17.916 91.0.13 31338388 dachinery and equipment 337 995 ISIDE 3925 C129 Intangibles 6.126 BLES Total capital assets being depreciated 6.432.051 38.006 (50.509) 60338 70280286 Less accumulatod depreciation for Sulongs and movements 27084 NE 133. 1931 Impechements other than bungs 4371612 (8862 101533 06) sachinery and alipient 26.839 19 ) 1981 LED 14 Total accumulated depreciation 3.2 29521 1991 27/3 313 Total capital ous et bong deprecated, net 97. aas 3.202.530 (16122620 ISBN 600 31626 Business-type Actes Capital Assets, nee S40816BA $ 102580 2006 59 34152,61