Institutional Federal Compliance Report 2021

80 • Notes to Basic Financial Statements __________________________________________________________________________

Note 5 Capital Assets Capital asset activity for the year ended March 31, 2018 was as follows (amounts in millions):

Balance April 1, 2017

Balance

Additions

Retirements

March 31, 2018

Governmental Activities: Depreciable and amortizable assets: Buildings and building improvements . . . . . . . . . . . . . . . . . . $ Land improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets—easements . . . . . . . . . . . . . . . . . . . . . . . Intangible assets—computer software . . . . . . . . . . . . . . . . . Total depreciable and amortizable assets . . . . . . . . . . Less accumulated depreciation and amortization: Buildings and building improvements . . . . . . . . . . . . . . . . . . Land improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Infrastructure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intangible assets—easements . . . . . . . . . . . . . . . . . . . . . . . Intangible assets—computer software . . . . . . . . . . . . . . . . . Total accumulated depreciation and amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total depreciable and amortizable assets, net . . . . . . Nondepreciable and nonamortizable assets: Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Land preparation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Construction in progress (buildings) . . . . . . . . . . . . . . . . . . . Construction in progress (roads and bridges) . . . . . . . . . . . Infrastructure (roads and bridges) . . . . . . . . . . . . . . . . . . . . Total nondepreciable and nonamortizable assets . . . . . . . . . . . . . . . . . . . . . . . Governmental activities, capital assets, net . . . . . . . . $

11,571 $

351 $

116 $

11,806

664 399 928 194 709

38 28 82

21

681 425 948 194 859

2

62

—00000

—00000 —00000

150 649

14,465

201

14,913

(7,242) (450) (100) (564) (63) (224)

(333) (23) (15) (72) (10) (76)

(58) (16) (1) (44)

(7,517) (457) (114) (592) (73) (300)

—00000 —00000

(8,643)

(529)

(119)

(9,053)

5,822

120

82

5,860

4,099 3,993 1,155 2,057 70,715

42 56

3

4,138 4,049 1,351 1,764 71,563 82,865 88,725

—00000

423 657 974

227 950 126

82,019

2,152

1,306

87,841 $

2,272 $

1,388 $