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Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 K - Schedule of Non-Current Government Assets K - Schedule of Non-Current Government Assets Schedule of Non-Current Government Assets 12/31/2025 12/31/2024 12/31/2023 Non-Current Assets Non-Depreciable Capital Assets 101 - Land $203,600.00 $203,600.00 $203,600.00 105 - Construction Work In Progress $2,930,147.00 $632,855.00 $1,990,292.00 Total for Non-Depreciable Capital Assets $3,133,747.00 $836,455.00 $2,193,892.00 Depreciable Capital Assets 102 - Buildings $5,084,557.00 $5,084,557.00 $4,569,209.00 103 - Improvements Other Than Buildings $1,636,578.00 $1,295,691.00 $1,178,658.00 104 - Machinery and Equipment $3,611,533.00 $3,536,606.00 $3,348,743.00 106 - Infrastructure $2,661,399.00 $2,661,399.00 $1,270,798.00 107 - Other Capital Assets $105,010.00 $5,505.00 $1,140.00 124 - Intangible Lease Asset - Machinery and Equipment $22,380.00 $22,380.00 $22,380.00 Total for Depreciable Capital Assets $13,121,457.00 $12,606,138.00 $10,390,928.00 Accumulated Depreciation 112 - Accumulated Depreciation Buildings ($2,513,599.00) ($2,451,425.00) ($2,395,858.00) 113 - Accumulated Depreciation Improvements Other than ($401,659.00) ($336,874.00) ($277,941.00) Buildings 114 - Accumulated Depreciation Machinery and Equipment ($2,323,784.00) ($2,286,915.00) ($2,161,771.00) 116 - Accumulated Depreciation Infrastructure ($810,567.00) ($756,236.00) ($736,671.00) 117 - Accumulated Depreciation Other Capital Assets ($3,101.00) ($152.00) ($82.00) 134 - Accumulated Amortization, Intangible Lease Asset - ($18,437.00) ($14,090.00) ($9,743.00) Machinery and Equipment Total for Accumulated Depreciation ($6,071,147.00) ($5,845,692.00) ($5,582,066.00) 74 OSC Municipality Code 140308300000