METROPOLITAN WASTEWATER MANAGEMENT COMMISSION <br />NOTES TO FINANCIAL STATEMENTS <br />June 30, 2005 and 2004 <br />NOTE E - CAPTTAL ASSETS <br />Capital asset activity for the yeaz ended June 30, 2005 was as follows: <br /> Beginning Increases Decreases and- Ending <br /> Balance Reclassifications Balance <br />Capital assets, not being <br />depreciated: <br />Land $ 7,812,697 $ - $ - $ 7,812,697 <br />Construction in Progress 6.612.353 1,187.933 (3,643,027) 4,157.259 <br />Total capita] assets, not being 14,425,050 1,187,933 (3,643,027) 11,969,956 <br />depreciated: <br />Capital assets, being depreciated: <br />Buildings 61,478,100 1,191 223,505. 61,702,796 <br />Machinery and Equipment 69,833,571 1,256,814 2,699,096 73,789,481 <br />Other 1.665,663 1.665.663 <br />Total capital assets,being 132,977;334 .1,258,005 2,922,601 137,157,940 <br />depreciated ' <br />Less accumulated depreciation for: <br />Buildings (30,220,096) (1,762,524) - (31,982,620) <br />Machinery and Equipment (46,078,442} (2,671,096) 696,246 (48,053,292) <br />Other (305,492) (84,859) ~ - (390,351) <br />Total depreciation (76.604,030) (4,518,479) 696.246 X80,426,263) <br /> <br />Total capital assets, being 56.373,304 (3,260.474) 3,618.847 56.731,677 <br />depreciated, net <br />Capital assets, net 70.798.354 (2.072.5411 $(-24,180) ~ 68.701:633 <br />17 <br />