liar, institution 



Chief Financi 



365 



SMITHSONIAN INSTITUTION 



Notes to Financial Statements 



September 30, 2000 



($ millions) 



(8) Property and Equipment 



Property and equipment consisted of the following at September 30, 2000: 



Trust 



Land 



Buildings and capital improvements 



Equipment 



Leasehold improvements 



Accumulated depreciation 



Total property and equipment 



311.8 

 (89.7) 



222.1 



Federal 



1,008.9 

 (501.2) 



507.7 



Total 



20.7 



. 



20.7 



255.0 



954.0 



1,209.0 



33.4 



54.9 



88.3 



2.7 



- 



2.7 



1,320.7 

 (590.9) 



729.8 



At September 30, 2000, buildings and capital improvements included $4.4 and $163.5 of construction 

 in progress within trust and federal funds, respectively. Depreciation expense for fiscal year 2000 

 totaled $12.6 in the trust funds and $37.6 in the federal funds. 



(9) Accounts Payable and Accrued Expenses 



Accounts payable and accrued expenses consisted of the following at September 30, 2000: 



Trust Federal 



Accounts payable 



Accrued salaries and benefits 



Other accrued liabilities 



Total accounts payable and 

 accrued expenses 



23.5 



25.0 



3.4 



51.9 



27.5 



30.8 



4.5 



62.8 



Total 



51.0 



55.8 



7.9 



114.7 



