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Business -type activities <br />Landfill $ 71,360 $ 15,980 $ - $ 87,340 <br />Payables at the government -wide level for the Cabarrus Health Alliance at June 30, 2010, were as follows: <br />Salaries and <br />Vendors Benefits Total <br />Governmental Activities: <br />General $ 277,799 $ 420,486 $ 698,285 <br />Total- governmental activities $ 277,799 $ 420,486 $ 698,285 <br />52 <br />G -2 Page 540 <br />Cabarrus County, North Carolina <br />Notes to the Financial Statements <br />For the Year Ended <br />June 30, 2010 <br />3. Discretely presented component <br />unit <br />Capital asset activity for Cabarrus Health Alliance for the year <br />ended June 30, <br />2010, was as follows: <br />Beginning <br />Ending <br />Balance <br />Increases <br />Decreases <br />Balance <br />Governmental Activities: <br />Capital assets, not being depreciated: <br />Land <br />$ 239,228 <br />$ - <br />$ - <br />$ 239,228 <br />Construction in Progress <br />395,783 <br />422,283 <br />- <br />818,066 <br />Total capital assets not being depreciated 635,011 <br />422,283 <br />- <br />1,057,294 <br />Capital assets, being depreciated: <br />Furniture and fixtures <br />168,486 <br />- <br />- <br />168,486 <br />Vehicles <br />487,544 <br />- <br />(9,467) <br />478,077 <br />Equipment <br />601,318 <br />10,173 <br />(78,521) <br />532,970 <br />Land Improvements <br />828,982 <br />- <br />(228,477) <br />600,505 <br />Total capital assets being depreciated 2,086,330 <br />10,173 <br />(316,465) <br />1,780,038 <br />Less accumulated depreciation: <br />Furniture and fixtures <br />158,053 <br />2,912 <br />- <br />160,965 <br />Vehicles <br />407,474 <br />25,179 <br />(9,467) <br />423,186 <br />Equipment <br />516,985 <br />30,837 <br />(78,521) <br />469,301 <br />Land Improvements <br />262,240 <br />47,650 <br />(87,585) <br />222,305 <br />Total accumulated depreciation <br />1,344,752 <br />106,578 <br />(175,573) <br />1,275,757 <br />Total governmental activities, being <br />depreciated (net) <br />$ 741,578 <br />$ (96,405) <br />$(140,892) <br />$ 504,281 <br />Governmental Capital Assets, net <br />$1,376,589 <br />$ 325,878 <br />$(140,892) <br />$1,561,575 <br />F. Payables <br />Payables at the government -wide level for the Primary Government <br />at June 30, 2010, were as follows: <br />Salaries and <br />Vendors <br />Benefits <br />Other <br />Total <br />Governmental Activities: <br />General <br />$ 4,838,504 <br />$1,882,423 <br />$ 376,135 <br />$ 7,097,062 <br />Justice Center Construction <br />1,173,985 <br />- <br />- <br />1,173,985 <br />Certificates of Participation 2009 <br />6,216,837 <br />- <br />- <br />6,216,837 <br />Other Governmental <br />325,411 <br />- <br />100,119 <br />425,530 <br />Total- governmental activities <br />$ 12,554,737 <br />$1,882,423 <br />$ 476,254 <br />$ 14,913,414 <br />Business -type activities <br />Landfill $ 71,360 $ 15,980 $ - $ 87,340 <br />Payables at the government -wide level for the Cabarrus Health Alliance at June 30, 2010, were as follows: <br />Salaries and <br />Vendors Benefits Total <br />Governmental Activities: <br />General $ 277,799 $ 420,486 $ 698,285 <br />Total- governmental activities $ 277,799 $ 420,486 $ 698,285 <br />52 <br />G -2 Page 540 <br />