ns during a year: er equipment at a cost of $40,000. uction of a new jail, incurring $245,000 in new costs. In the previous year the city had incurred $2. The project was accounted for in a capital projects fund. and that it had acquired three years earlier for $28,000. ear-old sanitation department vehicle for a new model. The old vehicle had initially cost $27,000, i trade was $17,000, and its market value was $13,000. The city paid an additional $39.000 cash for e of the new model was $52,000