Texas State University-San Marcos Annual Financial Report: 2012 Page: 27
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UNAUDITED
Texas State University-San Marcos (754)
NOTES TO THE BASIC FINANCIAL STATEMENTS
Capital Leases
Certain leases to finance the purchase of equipment are capitalized at the present value of future minimum lease payments.
The following is a summary of the original capitalized cost of all such property under lease as well as the accumulated
depreciation as of August 31, 2012
Assets Under Capital Leases Business-Type Activities
Furniture & Equipment $93,239.00
Less: Accumulated Depreciation (19,535.78)
Total $73,703.22
Future minimum lease payments under these capital leases, together with the present value (discounted at various rates) of the
net minimum lease payments at fiscal year-end, are as follows:
Future Capital Lease Payments Business-Type Activities
Principal Interest
2013 $23,140.10 $2,805.90
2014 0.00 0.00
2015 0.00 0.00
2016 0.00 0.00
2017 0.00 0.00
Total $23,140.10 $2,805.90
NOTE 9: Pension Plans (administering agencies only)
Not Applicable.
Texas State is not the administering agency for any employee pension plan.
NOTE 10: Deferred Compensation (administering agencies only)
Not Applicable.
The Employee's Retirement System will report the plans, balances, and liabilities for the State.
NOTE 11: Postemployment Health Care and Life Insurance Benefits
(administering agencies only)
Not Applicable.
The disclosure of information on postemployment benefits other than pension benefits (OPEB) will be provided by Employees
Retirement System.Annual Financial Report -for the fiscal year ended August 31, 2012
27
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Texas State University--San Marcos. Texas State University-San Marcos Annual Financial Report: 2012, report, Autumn 2012; San Marcos, Texas. (https://texashistory.unt.edu/ark:/67531/metapth578530/m1/31/?q=Lamar+University: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.