Delaware County, Indiana
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| Beginning Balance |
Additions | Deletions | Ending Balance |
|
|---|---|---|---|---|
| Business-Type Activities | ||||
| Capital assets not being depreciated/amortized: | ||||
| Total capital assets not being depreciated/amortized |
$-
|
$-
|
$-
|
$-
|
| Capital assets being depreciated: | ||||
| Machinery and equipment | 98,478 | - | - | 98,478 |
| Total capital assets being depreciated | 98,478 | - | - | 98,478 |
| Less accumulated depreciation for: | ||||
| Machinery and equipment | (78,785) | (19,693) | - | (98,478) |
| Total accumulated depreciation | (78,785) | (19,693) | - | (98,478) |
| Net capital assets being depreciated | 19,693 | (19,693) | - | - |
| Business-type capital assets, net of accumulated depreciation |
$19,693
|
$(19,693)
|
$-
|
$-
|
Depreciation/amortization expense was charged to functions as follows:
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| Business-Type Activities | |
| Stormwater Utility |
$19,693
|
| Total business-type activities depreciation expense |
$19,693
|
Interfund Transfers
The following is a schedule of interfund transfers:
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| Fund Transferred To | Fund Transferred From | Amount | Principal Purpose |
|---|---|---|---|
| General fund | Nonmajor funds |
$71,816
|
To support operations |
| Nonmajor funds | General fund | 488,362 | To support operations |
| Nonmajor funds | Nonmajor funds | 101,492 | To support operations |
| Total, fund financial statements | 661,670 | ||
| Less government-wide eliminations | (661,670) | ||
| Total transfers, government-wide statement of activities |
$-
|
||
Generally, transfers are used to (1) move revenues from the fund that collects them to the fund that the budget requires to expend them, (2) move receipts restricted to debt service from the funds collecting the receipts to the debt service fund and (3) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.