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PIEDMONT AREA MENTAL HEALTH,
<br />DEVELOPMENTAL DISABILITIES AND SUBSTANCE ABUSE AUTHORITY
<br />NOTES TO FINANCIAL STATEMENTS
<br />JUNE 3Q, 2006
<br />NOTE 2 DETAIL NOTES ON ALL FUNDS (CONTINUED)
<br />4. Capital Assets
<br />Capital asset activity for the year ended June 30, 2006, was as follows:
<br /> Beginning Ending
<br /> Balances Reclasses Increases Decreases Balances
<br />Governmental Activities:
<br />Capital Assets Not Being Depreciated:
<br />Land $ 224,497 $ - $ $ - $ 224,497
<br />Total Capital Assets Not Being Depreciated 224,497 - - - 224,497
<br />Capital Assets Being Depreciated:
<br />Vehicles and Other Equipment 3,867,960 - 93,944 488,774 3,473,130
<br />Leasehold Improvements 692,569 - 40,458 - 733,027
<br />Buildings 2,732,093 - - 2 732,093
<br />Total Capital Assets Being Depreciated 7,292,622 - 134,402 488,774 6,938,250
<br />Less Accumulated Depreciation For:
<br />Vehicles end Other Equipment'. 3,182,509 - 155,034 488,774 2,848,769
<br />Leasehold Improvements 305,960 - 73,976 - 379,936
<br />Buildings 731,439 83,387 - 794,826
<br />Total Accumulated Depreciation 4,219,908 292,397 488,774 4 023,531
<br />Governmental Activity, Capital Assets, Net $ 3,297,211 $ - $ 157,995 $ $ 3,139,216
<br />Primary Government
<br />Depreciation expense for the year ending June 30, 2006 was charged to
<br />functions/programs of the primary government as follows:
<br />LME Administration $ 292,397
<br />B. Liabilities
<br />1.Payables
<br />Payables at the government-wide level at June 30, 2006, were as follows:
<br /> Liability Liability
<br /> for Claims for Self
<br />Salaries and Incurred, but Insurance
<br />Vendors Benefits not Reported Plan Total
<br />Governmental Activities:
<br />General $ 5,497,884 $ 132,583 $ 6,408,703 $ 59,191 $ 12,098,381
<br />Total Governmental Activities $ 5,497,884 $ 132,583 $ 8,408,703 $ 59,191 $ 12,098,361
<br />(23)
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