University of North Texas System Combined Financial Report: 2004 Page: 35 of 77
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UNAUDITED
UNIVERSITY OF NORTH TEXAS SYSTEM (794)
NOTES TO THE COMBINED FINANCIAL STATEMENTS
AUGUST 31, 2004
Unrestricted Net Assets
Unrestricted Net Assets consist of net assets, which do not meet the definition of the two preceding
categories Unrestricted net assets often have constraints on resources, which are imposed by management,
but can be removed or modified
INTERFUND TRANSACTIONS AND BALANCES
Not Applicable to proprietary funds
Note 2: Capital Assets
A summary of changes m Capital Assets for the year ended August 31, 2004, is presented below
Reclassifications
Increase Decrease
BUSINESS Balance Complted Interagency Interagency Balance
TYPE ACT 9/1/2003 Adlustnents CIP Transfers Transfers Addtions Deletions 8/31/2004
Non
depreciable
assets
Land &Land
Improvements 38,246,65498 114,19982 2,146,52718 (4,15000) 40,503,23198
Consfructin 44,114,940 84 (52,025,60832) 43,105,97633 (28,782 43) 35,166,52642
Other Capital 74,790,16869 4,15000 (4,15000) 6,200,18300 80,990,351 69
Assts
Total nton
depreclable 157,151,76451 0 00 (51,911,40850) 4,15000 (4,1500) 51,452,68651 (32,93243) 156,660,11009
assets
Depreciable
assets
Buildings &
Building
Improvements 361,329,327 23 50,927,417 85 26,705,72373 438,962,468 81
Infrastructure 7,789,073 21 7,789,073 21
Facilities &
Other
Improvements 9,896,11837 37,050 00 364,121 00 10,297,29 37
Furniture & 1,223,395 11 (1,243,513 46)
Euipment 79,926,83657 10,732,12187 (1,179,643 01) 89,454,197 08
Vehicles, Boat 5,091,30662 946,94065 15,17100 (15,17100) 380,10996 (128,35973) 6,289,997 50
Other Capital 39,07938 (10,000 00) 29,07938
Assets
Total
deprecable 464,071,74138 0 00 51,911,400 1,238,56611 (1,263,68446) 38,182,07656 (1,318,00274) 552,822,10535
assets at
historical costs
Less Accun.
Deprec for
Buildings &
Building
improvements (212,933,730 99) (7,211,287 18) (220,145,01817)
Infrastructure (6,356,957 91) (362,015 52) (6,718,97343)
Facilities &
Other
Improvements (6,40,540 61) (268,030 14) (7,108,57075)
Fuitre& (50,170,636 97) (13,247) (396,1605) 402,99994 (7,980,500 26) 1,117,57774 (57,039,967 88)
Vehicles Boats (2,755,292 19) (2,275 65) 2,27565 (523,274 37) 108,685 82 (3,169,88074)
&Aircraft
Other Capital (7,661 18) 667 96 (4,87272) 3,33312 (8,53282)
Assts
DTot eAccum (279064,819 85) (12,57962) 0 00 (398,436 40) 405,27559 (16,349,980 19) 1,229,59668 (294,190,94379)
Deprecaton
Depreciable 185,006,92153 (12,57962) 51,911,40 50 840,12971 (858,40887) 21,832,09637 (8,43 06) 258,631,161 56
assets, net
Busmness-type
activities capital
assets, net 342,158,68604 2,579 62) 000 84427971 (862,558 87) 7328478288 (121,338 49) 415,291,271 65* Adjustment column includes beginning balance adjustments made by State Property Accounting
** These balances at August 31, 2004 tie to the Statement of Net Assets
*** Asset type corrections and the net book value of Interagency transfers are reportedPage 33
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University of North Texas System. University of North Texas System Combined Financial Report: 2004, report, 2004; Denton, Texas. (https://texashistory.unt.edu/ark:/67531/metadc177349/m1/35/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.