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2005 CAFR Part 2
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2005 CAFR Part 2
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8/18/2011 12:41:57 PM
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COUNTY OF HAWAII <br /> Notes to the Basic Financial Statements <br /> June 30,2005 <br /> 8. LEASES <br /> The County leases machinery and equipment under noncancellable leases expiring at various <br /> dates through April 2010 which meet the criteria for capitalization. These capital leases are <br /> financed from general fund resources. <br /> The estimated value of the leased machinery and equipment at the inception of the capital <br /> leases and accumulated depreciation,amounting to$8,294,845 and$2,965,484,respectively, <br /> and the related present value of the remaining obligations under the capital leases amounting <br /> to$3,642,928 at June 30,2005 are included in capital assets and long-term debt,respectively. <br /> The County also leases land,office facilities and other equipment under noncancellable <br /> operating leases expiring through July 2020. Expenditures for such operating leases were <br /> $738,489 for the fiscal year ended June 30,2005. <br /> The future minimum obligations under capital and operating leases at June 30,2005 are as <br /> follows: <br /> Governmental <br /> Activities- <br /> Capital Operating <br /> Leases Leases <br /> Year Ending June 30: <br /> 2006 $1,243,199 $479,909 <br /> 2007 1,064,352 293,529 <br /> 2008 937,025 162,782 <br /> 2009 438,269 83,536 <br /> 2010 236,840 72,361 <br /> 2011 -2015 -- 337,803 <br /> 2016-2020 L800 <br /> Total minimum lease payments 3,919,686 1 4 20 <br /> Less amount representing <br /> interest (276,758) <br /> Obligations under capital leases $3,642,22B <br /> -63 - <br />
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