Schedule 3: Consolidated Schedule of Tangible Capital Assets

Town of View Royal

Year ended December 31, 2017

	Land	Land Improvements	Buildings	Vehicles, Machinery & Equipment	Engineering Structures: Roads	Engineering Structures: Drainage	Engineering Structures: Sewer	Work in Progress	West Shore	2017 Total	2016 Total
Cost
Balance, beginning	$ 42,270,853	$ 4,167,085	$ 10,393,866	$ 5,750,784	$ 59,896,813	$ 21,604,764	$ 12,444,680	$ 491,820	$ 9,299,550	$ 166,320,215	$ 157,584,710
Additions	4,315,000	374,612	-	153,045	629,266	322,745	19,750	392,911	27,354	6,234,683	9,056,227
Disposals or write-downs	-	(8,500)	-	(3,229)	(170,049)	-	-	-	(7,246)	(189,024)	(320,722)
Completed during year	-	-	-	-	-	-	-	(329,191)	-	(329,191)	-
Balance, ending	46,585,853	4,533,197	10,393,866	5,900,600	60,356,030	21,927,509	12,464,430	555,540	9,319,658	172,036,683	166,320,215

Accumulated amortization
Balance, beginning	-	1,924,120	2,268,921	3,069,852	21,584,081	4,129,298	2,874,969	-	2,620,919	38,472,160	35,766,920
Current year amortization	-	165,792	214,687	325,406	1,707,373	252,853	132,143	-	175,462	2,973,716	2,891,625
Accumulated amortization on disposals or write-downs	-	(8,500)	-	(1,917)	(128,556)	-	-	-	(6,661)	(145,634)	(186,385)
Balance, ending	-	2,081,412	2,483,608	3,393,341	23,162,898	4,382,151	3,007,112	-	2,789,720	41,300,242	38,472,160

Net book value	$ 46,585,853	$ 2,451,785	$ 7,910,258	$ 2,507,259	$ 37,193,132	$ 17,545,358	$ 9,457,318	$ 555,540	$ 6,529,938	$ 130,736,441	$ 127,848,055