2009 CAFR Information
Form Name Capital Leases
Due Date September 11, 2009
Applicable All organizations not receiving a financial statement audit from an independent CPA firm. Organizations receiving
Organizations independent audits could utilize this form to submit information, to SAO, supplemental to that included in their
audited financial statements.
Submission E-MAIL the completed form to: SAO_Reporting@sao.ga.gov DO NOT SUBMIT PAPER COPY.
Requirements Please make sure file is named as follows - XXX_Form09_Capital Leases.xls (where XXX is the organization's
entity code number) .
Purpose of Form Generally accepted accounting principles (GAAP) require certain capital lease information to be disclosed in the
State's Comprehensive Annual Financial Report (CAFR). As part of this process, reporting organizations are
required to evaluate each lease agreement utilizing the XXX_Form09_Lease Agreement Data.xls and to complete
the appropriate note disclosure form. This form provides information about current fiscal year activity related to
capital leases, obligations under these leases remaining at fiscal year end and the value of the capital assets acquired
through these leases.
References The State provides information on the management of capital and capital leases in the State of Georgia Accounting
GASB/GAAP/APM Procedures Manual and the Capital Asset Guide therein. These resources provide information to assist
organizations in accurately recording and properly reporting capital leases in their respective funds. Additional
information regarding leases is available in a document, "Leases Policy" located at www.sao.georgia.gov.
SAO Contact Zeina Diallo
zdiallo@sao.ga.gov
404-463-5838
General Information Capital leases are agreements entered into as a means of financing the purchase of a capital assets. Leases entered
into meeting at least one of four standard criteria are identified as capital leases. In addition to meeting at least one
of the four criteria, conditions included in the fiscal funding or cancellation clause, if any, must be determined to be
remote (making the lease essentially non-cancellable).
The total number of capital leases recorded in 'XXX_Form09_Capital Leases.xls' should equal the total number of
capital leases recorded in 'XXX_Form09_Lease Agreement Data.xls'.
Instructions
Section A. Enter the entity code number, organization name, preparer name and preparer's telephone number at the top of the
sheet.
Obtain information for Lines 1 through 4 from the XXX_Form09_Lease Agreement Data.xls
Line 1 Fund name or number
Line 2 Fund type
Line 3 Asset description
Line 4 Asset ID number
Lines 5 - 15 Future fiscal year minimum lease payments remaining at the end of the fiscal year being reported
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2009 CAFR Information
Form Name Capital Leases
Due Date September 11, 2009
Enter the amounts of the total capital lease obligations to be paid in the next five years (lines 5 through 9) and
amounts in five year increments thereafter (lines 10 through 15) through the completion of the lease agreement.
These payments include the total minimum rental payments based on the terms of the lease. The total amount
includes executory costs (e.g., insurance, maintenance, taxes etc.). If available, use the amortization schedule per
the lease agreement. If the value of the lease obligation was determined to be the fair value of the asset, use
amortization table allocating value over the lease term.
The first year of future fiscal year minimum lease payment to be included on the form is the next year after the
date of reporting. For instance, if an organization is reporting lease agreement data for FY2009, the amount
entered on line 5 as the first year of future minimum lease payment should be the amount due for FY2010.
The total amount should exclude contingent rental amounts. A contingent rental indicates that lease payments
depend on a factor related to the future use of the leased property such as machine hours of use or number of copies
made. Accordingly, they are excluded from minimum lease payments in their entirety.
For example, a capital lease for a machine stipulates an annual base rental of $9,000 and an annual supplement
of $50 if machine hours of use is exceeded. The $50 is considered a contingent rental and would not be included
in the amount presented on lines 5 through 15.
Line 16 Total future minimum lease payments (Calculated)
This cell has a formula to calculate the total amount of the future fiscal year minimum lease payments which should
be the sum of lines 5 through 15.
Line 17 Less amounts for executory costs
Enter the amount representing actual or estimated executory costs paid by the lessor, including any profit thereon,
that is included in the total remaining minimum lease payments presented in line 16.
Enter as negative amounts .
Line 18 Net minimum lease payments (Calculated)
This cell has a formula to calculate the total amount of the future fiscal year minimum lease payments (line 16) less
the amounts for executory costs (line 17).
Line 19 Less amounts for interest
Enter the amount necessary to adjust the net minimum lease payments (line 18) to the present value of the net
minimum lease payments using the applicable interest rate (lessor's or lessee's) at the inception of the lease. This
information should be based on the amortization table for each lease. Refer to the lease agreement data form.
Enter as negative amounts . If available, use the amortization schedule per the agreement.
Line 20 Present value of the net minimum lease payments (Calculated)
This cell has a formula to calculate the amount of the net minimum lease payments (line 18) less the amount for
interest (line 19). This amount should agree with the June 30 balance of capital leases payable on
XXX_Form09_Long-term Liabilities.xls.
Line 21 Contingent rental payments current fiscal year
Enter the total amount of only contingent rents paid in the current fiscal year, if applicable. A contingent rental
indicates that lease payments depend on a factor related to the future use of the leased property, such as machine
hours of use or number of copies made.
Line 22 Future fiscal year minimum sublease rentals
Enter the amount to be received for sublease rentals, if applicable. A sublease results when a lessee grants a lease of
an asset to another party.
Line 23 Value of asset acquired
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2009 CAFR Information
Form Name Capital Leases
Due Date September 11, 2009
Enter the acquired capital asset's value recorded in the capital asset module during the initial year purchased/lease
inception. Amount should agree with line 22 of the XXX_Form09_Lease Agreement Data.xls.
Line 24 Accumulated depreciation
Enter as negative amounts. Input the year end balance of accumulated depreciation for the capital assets financed
through a capital lease.
Line 25 Net capital assets (Calculated)
This cell has a formula to calculate the capital asset cost (line 23) less accumulated depreciation (line 24).
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2009 CAFR Information
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2009 CAFR Information
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2009 CAFR Information
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________ If this report is not applicable to your organization,
Prepared by: ____________________________ please select from the box.
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Total Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease Lease Lease Lease Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ - $ - $ - $ - $ -
6 Second $ - $ - $ - $ - $ -
7 Third $ - $ - $ - $ - $ -
8 Fourth $ - $ - $ - $ - $ -
9 Fifth $ - $ - $ - $ - $ -
10 Sixth through Tenth $ - $ - $ - $ - $ -
11 Eleventh through Fifteenth $ - $ - $ - $ - $ -
12 Sixteenth through Twentieth $ - $ - $ - $ - $ -
13 Twenty-first trough Twenty-fifth $ - $ - $ - $ - $ -
14 Twenty-sixth through Thirtieth $ - $ - $ - $ - $ -
15 Thirty-first through Thirty-fifth $ - $ - $ - $ - $ -
16 Total future minimum lease payments $ - $ - $ - $ - $ -
17 Less amounts for executory costs $ - $ - $ - $ - $ -
18 Net minimum lease payments $ - $ - $ - $ - $ -
19 Less amounts for interest $ - $ - $ - $ - $ -
20 Present value of net minimum lease payments $ - $ - $ - $ - $ -
21 Contingent rental payments current fiscal year $ - $ - $ - $ - $ -
22 Future fiscal year minimum sub-lease rentals $ - $ - $ - $ - $ -
23 Value of Assets Acquired $ - $ - $ - $ - $ -
24 Accumulated depreciation $ - $ - $ - $ - $ -
25 Net capital asset $ - $ - $ - $ - $ -
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2009 CAFR Information
Capital Leases
A. Entity Code: _____________________________
Entity Name: __________________________________
Prepared by: ____________________________
Telephone #: ____________________________
Refer to the Note Disclosure - Capital Leases Instructions
Line Information Lease
1 Fund name (number)
2 Fund type
3 Asset description
4 Asset ID number
Future fiscal year minimum lease payments
5 First $ -
6 Second $ -
7 Third $ -
8 Fourth $ -
9 Fifth $ -
10 Sixth through Tenth $ -
11 Eleventh through Fifteenth $ -
12 Sixteenth through Twentieth $ -
13 Twenty-first trough Twenty-fifth $ -
14 Twenty-sixth through Thirtieth $ -
15 Thirty-first through Thirty-fifth $ -
16 Total future minimum lease payments $ -
17 Less amounts for executory costs $ -
18 Net minimum lease payments $ -
19 Less amounts for interest $ -
20 Present value of net minimum lease payments $ -
21 Contingent rental payments current fiscal year $ -
22 Future fiscal year minimum sub-lease rentals $ -
23 Value of Assets Acquired $ -
24 Accumulated depreciation $ -
25 Net capital asset $ -
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