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CABARRUS COUNTY, NORTH CAROLINA NOTES TO THE FINANCIAL STATEMENTS  For the Fiscal Year Ended June 30, 2021   Discretely Presented Component Unit CHA  Receivables at the government‐wide level for the Cabarrus Health Alliance at June 30, 2021, were as follows:  Accounts Customers TaxesTotalGovernmental Activities:General3,236,794$     1,178,755$    105,523$       4,521,072$    Allowance for doubtful accounts‐                        (197,886)       ‐                       (197,886)       Total‐governmental activities 3,236,794$     980,869$       105,523$       4,323,186$      5. Capital Assets  1.  Primary GovernmentBeginning EndingBalance Increases Decreases BalanceGovernmental activities:Capital assets not being depreciated:Land 21,533,301$         1,021,941$       (400)$                 22,554,842$    Construction in progress 12,692,048          30,439,067      (19,233)              43,111,882     Total capital assets not being depreciated 34,225,349          31,461,008      (19,633)              65,666,724     Capital assets being depreciated:Buildings 177,670,518        6,219                (2,661,693)        175,015,044   Building improvements 22,591,742          ‐                          (49,979)              22,541,763     Equipment 21,399,467          683,818            ‐                          22,083,285     Furniture and fixtures 1,477,815            ‐                          ‐                          1,477,815        Land improvements 13,225,146          ‐                          ‐                          13,225,146     Vehicles 15,858,006          2,395,093         (1,131,931)        17,121,168     Reservoir 21,743,730          ‐                          ‐                          21,743,730     Total capital assets being depreciated 273,966,424        3,085,130         (3,843,603)        273,207,951     63