Depreciation and Impairment
January 1,
2023 2023 December 31, 2023 2024 December 31, 2024
Property, Plant and Equipment
Accu. Accu. Impair Accu.
Depreciation Impairment Disposal Net Book Value Depreciation Disposal Net Book Value
Depreciation Depreciation ment Depreciation
Investment Property, Land and Buildings
Land
Land 0.00 0.00 (0.00) 0.00 13,817,976.04 (0.00) 13,817,976.04
Land Improvements
Other Land Improvements (0.00) (0.00) (0.00) (0.00) 2,071,133.10 (0.00) (0.00) (0.00) 2,071,133.10
Infrastructure Projects
Road Networks (0.00) (0.00) (0.00) (0.00) 116,552,189.91 (0.00) (0.00) (0.00) 149,095,838.93
Flood Control Systems (33,259.84) (172,195.71) (0.00) (205,455.55) 17,346,655.21 (285,613.37) (0.00) (491,068.92) 19,258,916.28
Water Supply Systems (67,847.38) (369,597.21) (0.00) (437,444.59) 47,929,566.64 (490,345.48) (0.00) (927,790.07) 48,567,318.96
Parks, Plaza and Monuments (0.00) (0.00) (0.00) (0.00) 302,714.56 (0.00) (0.00) (0.00) 302,714.56
Other Infrastructure Assets (104,295.73) (370,034.21) (0.00) (474,329.94) 15,874,206.52 (357,624.09) (0.00) (831,954.03) 16,290,842.43
Buildings and other Structures
Buildings (1,843,407.27) (307,975.73) (0.00) (2,151,383.00) 10,780,531.08 (335,383.15) (0.00) (2,486,766.15) 10,644,847.93
School Buildings (54,706.48) (34,153.26) (0.00) (88,859.74) 5,557,442.42 (34,153.26) (0.00) (123,013.00) 5,523,289.16
Hospitals and Health Centers (62,799.94) (4,485.71) (0.00) (0.00) (67,285.65) 6,364,654.57 (4,485.71) (0.00) (0.00) (71,771.36) 6,360,168.86
Markets (3,329,210.95) (1,619,619.86) (0.00) (0.00) (4,948,830.81) 51,687,275.98 (1,619,619.86) (0.00) (0.00) (6,568,450.67) 50,067,656.12
Other Structures (1,563,420.81) (348,613.94) (0.00) (1,912,034.75) 13,748,257.39 (633,736.02) (0.00) (2,545,770.77) 15,208,593.67
Machinery and Equipment
Office Equipment (802,524.93) (196,392.29) (0.00) (0.00) (998,917.22) 1,081,820.35 (192,292.84) (0.00) (0.00) (1,191,210.06) 1,024,527.51
Information and Communication
Technology Equipment (5,164,743.13) (837,486.65) (0.00) (6,002,229.78) 5,271,301.82 (887,812.09) (0.00) (6,890,041.87) 5,049,349.73
Agriculture and Forestry Equipment (3,240.00) (0.00) (0.00) (3,240.00) 275,447.87 (0.00) (0.00) (3,240.00) 275,447.87
Marine and Fishery Equipment (9,462.60) (11,355.16) (0.00) (20,817.76) 98,710.24 (11,355.16) (0.00) (32,172.92) 87,355.08
Communications Equipment (0.00) (0.00) (0.00) (0.00) 140,817.20 (0.00) (0.00) (0.00) 140,817.20
Construction and Heavy Equipment (11,550,593.85) (960,914.49) (0.00) 1,309,458.72 (11,202,049.62) 47,883,056.81 (4,737,125.72) (0.00) 0.00 (15,939,175.34) 43,145,931.09
Disaster Response and Rescue 448,650.00 0.00
Equipment (5,203,709.02) (276,882.69) (0.00) (5,031,941.71) 2,613,279.29 (234,882.74) (0.00) (5,266,824.45) 2,378,396.55
Medical Equipment (1,071,161.97) (338,015.57) (0.00) (1,409,177.54) 4,598,464.26 (370,006.83) (0.00) (1,779,184.37) 4,228,457.43
Other Machinery and Equipment (1,095,194.21) (248,180.42) (0.00) (1,343,374.63) 2,912,642.37 (293,531.69) (0.00) (1,636,906.32) 2,969,110.68
Transportation Equipment
Motor Vehicles (18,677,099.28) (2,717,302.05) (0.00) 2,646,018.75 (18,748,382.58) 14,141,042.64 (2,817,137.71) (0.00) 0.00 (21,565,520.29) 13,259,504.93
Watercrafts (39,119.97) (11,177.13) (0.00) (0.00) (50,297.10) 390,210.90 (25,372.05) (0.00) (0.00) (75,669.15) 704,678.85
Furniture, Fixtures and Books
Furniture and Fixtures (500,406.52) (109,919.86) (0.00) (0.00) (610,326.38) 1,760,857.77 (100,977.63) (0.00) (0.00) (711,304.01) 1,659,880.14
Books (0.00) (0.00) (0.00) (0.00) 133,735.18 (0.00) (0.00) (0.00) 133,735.18
Construction in Progress
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