Appendix
Schedule 3 - Consolidated Schedule of Tangible Capital Assets
July 19, 2022Page 2041 section
An accounting schedule detailing the costs, additions, disposals, and amortization of the town's physical assets such as land, buildings, and engineering structures.
Net Book Value of Assets (2021): $130,429,201Asset Additions (2021): $3,384,386Asset Disposals (2021): $244,801
Town of View Royal
Schedule 3: Consolidated Schedule of Tangible Capital Assets
Year ended December 31, 2021
| Cost | Land | Land Improvements | Buildings | Vehicles, Machinery & Equipment | Roads (Engineering Structures) | Drainage (Engineering Structures) | Sewer (Engineering Structures) | Work in Progress | West Shore | 2021 | 2020 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance, beginning | 49,852,783 | 5,716,170 | 10,454,993 | 7,070,935 | 61,782,714 | 22,589,204 | 12,705,056 | 1,582,135 | 9,904,204 | $ 181,658,194 | $ 179,331,002 |
| Additions | 157,855 | 123,206 | 71,165 | 1,721,063 | 406,325 | 120,909 | 38,446 | 147,527 | 597,890 | 3,384,386 | 2,655,883 |
| Disposals or write-downs | (134,146) | - | - | (89,313) | - | - | - | (21,342) | - | (244,801) | (174,531) |
| Completed during year | - | - | - | - | - | - | - | (1,430,510) | - | (1,430,510) | (154,160) |
| Balance, ending | 49,876,492 | 5,839,376 | 10,526,158 | 8,702,685 | 62,189,039 | 22,710,113 | 12,743,502 | 277,810 | 10,502,094 | 183,367,269 | 181,658,194 |
| Accumulated amortization | Land | Land Improvements | Buildings | Vehicles, Machinery & Equipment | Roads (Engineering Structures) | Drainage (Engineering Structures) | Sewer (Engineering Structures) | Work in Progress | West Shore | 2021 | 2020 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance, beginning | - | 2,677,602 | 2,975,196 | 4,243,082 | 28,246,471 | 5,165,098 | 3,426,046 | - | 3,347,230 | $ 50,080,725 | $ 47,059,241 |
| Current year amortization | - | 247,275 | 205,083 | 375,769 | 1,591,976 | 263,976 | 147,445 | - | 194,101 | 3,025,625 | 3,133,093 |
| Accumulated amortization on disposals or write-downs | - | - | - | (86,300) | - | - | - | - | (81,982) | (168,282) | (111,609) |
| Balance, ending | - | 2,924,877 | 3,180,279 | 4,532,551 | 29,838,447 | 5,429,074 | 3,573,491 | - | 3,459,349 | 52,938,068 | 50,080,725 |
| Land | Land Improvements | Buildings | Vehicles, Machinery & Equipment | Roads (Engineering Structures) | Drainage (Engineering Structures) | Sewer (Engineering Structures) | Work in Progress | West Shore | 2021 | 2020 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Net book value | $ 49,876,492 | $ 2,914,499 | $ 7,345,879 | $ 4,170,134 | $ 32,350,592 | $ 17,281,039 | $ 9,170,011 | $ 277,810 | $ 7,042,745 | $ 130,429,201 | $ 131,577,469 |
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Extracted from: 2022 07 19 Council agenda - Agenda - Pdf