The following relate to the town of Coupland (dollar amounts in thousands):
• Equipment used in a vehicle repair service that provides service to other departments on a cost-reimbursement basis; the equipment has a ten-year life with no salvage value $1,400
• Property taxes levied and collected $6,300
• Hotel taxes (restricted to promotion of tourism) collected $1,200
• Proceeds of bonds to build a parking garage that must be repaid from user charges $4,000
• Proceeds of general obligation bonds to finance construction of a new city hall; the building, which was completed during the year, has a useful life of thirty years with no salvage value $9,000
