tailieunhanh - REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part4

BÁO CÁO KHÔNG. 2011-108 giảm Kết thúc cân bằng Nondepreciable Capital Tài sản: Xây dựng đất trong tài sản Tiến Capital Tổng Nondepreciable vốn khấu hao tài sản: Các tòa nhà khác cấu trúc và nội thất cải tiến, máy móc và tài sản thiết bị cải tiến thuê ngoài thuê | February 2011 report No. 2011-108 SEMINOLE STATE COLLEGE of FLORIDA A component unit of the state of FLORIDA notes to financial statements Continued June 30 2010 Description Beginning Balance Additions Reductions Ending Balance Nondepreciable Capital Assets Land 21 227 459 41 119 21 268 578 Construction in Progress 42 549 872 11 784 282 51 656 348 2 677 806 Total Nondepreciable Capital Assets 63 777 331 11 825 401 51 656 348 23 946 384 Depreciable Capital Assets Buildings 125 265 033 45 681 482 2 338 297 168 608 218 Other Structures and Improvements 5 518 354 6 323 786 11 842 140 Furniture Machinery and Equipment 8 911 721 1 889 646 210 440 10 590 927 Assets Under Capital Lease 1 609 842 24 792 1 585 050 Leasehold Improvements 3 097 419 3 097 419 Other Capital Assets 4 117 141 4 789 343 482 3 778 448 Total Depreciable Capital Assets 148 519 510 53 899 703 2 917 011 199 502 202 Less Accumulated Depreciation Buildings 29 471 527 4 046 721 1 943 710 31 574 538 Other Structures and Improvements 5 477 733 673 000 6 150 733 Furniture Machinery and Equipment 7 651 808 1 096 861 210 440 8 538 229 Assets Under Capital Lease 1 046 245 144 205 24 793 1 165 657 Leasehold Improvements 808 071 286 168 1 094 239 Other Capital Assets 3 070 019 400 324 313 161 3 157 182 Total Accumulated Depreciation 47 525 403 6 647 279 2 492 104 51 680 578 Total Depreciable Capital Assets Net 100 994 107 47 252 424 424 907 147 821 624 8. LONG-TERM liabilities Long-term liabilities of the College at June 30 2010 include bonds payable loans payable capital lease payable compensated absences payable and other postemployment benefits payable. Long-term liabilities activity for the fiscal year ended June 30 2010 is shown below Description Beginning Balance Additions Reductions Ending Balance Current Portion Bonds Payable 7 400 000 410 000 6 990 000 440 000 Loans Payable 3 193 129 203 711 2 989 418 212 426 Capital Lease Payable 696 417 278 020 418 397 133 144 Compensated Absences Payable 4 863 898 676