8. Capital Assets
Capital asset activity for the year ended June 30, 2021 was as follows (in thousands):
Beginning Ending
Balance Increases § Decreases — Balance
Governmental Activities
Capital assets, being depreciated:
Buildings and improvements $ 297,968 $§ 3,107 $ (2.006) $ 299.069
Machinery and equipment 83.464 10,201 (1.036) 92.629
Infrastructure 150,029 10,463 : 160,492
Total capital assets. being depreciated $31,461 23.771 (3.042) $52,190
Less accumulated depreciation for:
Buildings and improvements (141,193) (7,412) 150 (148.455)
Machinery and equipment (49,746) (7,414) 842 (56.318)
Infrastructure (49,003) (5,809) - (54.812)
Total accumulated depreciation (239,942) (20,635) 992 (259,585)
Total capital assets, being depreciated, net 291,519 3,136 (2,050) 292.605
Capital assets, not being depreciated:
Land 31,116 723 - 31.839
Construction in progress 10,825 30,284 (3,033) 38,076
Total capital assets, not being depreciated 41,941 31,007 (3,033) 69.915
Govemmental activities capital assets. net $ 333,460 § 34,143 $ (5.083) $ 362.520
Beginning Ending
Balance Increases Decreases Balance
Business-Type Activities
Capital! assets, being depreciated:
Buildings $ 85.168 § - $ - $ 85.168
Land improvements 25,348 530 - 25,878
Machinery and equipment 54.438 3.483 (25) 57.896
Infrastructure 141,834 1,819 - 143,653
Total capital assets, being depreciated 306.788 5,832 (25) 312,595
Less accumulated depreciation for:
Buildings (47,455) (1,766) - {49,221}
Land improvements (13,301) (1,281) : (14,582)
Machinery and equipment (36,559) (2,731) 25 (33,265)
Infrastructure (54,988) (2,951) - (57,939)
Total accumulated depreciation (146,303) (8,729) 25 (155.007)
Total capital assets, being depreciated, net 160.485 (2,897) - 157,588
Capital assets, not being depreciated:
Land 232 - - 232
Construction in progress 16,400 7,839 (3,951} 20,288
Total capital assets, not being depreciated 16.632 7.839 (3,951) 20,520
Business-type activities capilalassets.net § 177117 $ 4942 $ (3.951) $ 178.108
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