独立行政法人家畜改良センター固定資産の取得及び処分並びに減価償却費（「第８７　特定の償却資産の減価に係る会計処理」による損益外減価償却相当額も含む。）及び減損損失額の明細（平成21年度）（単位：円）減価償却累計額資産の種類期首残高当期増加額当期減少額期末残高差引当期末残高当期償却額建物構築物機械及び装置車輌運搬具工具器具備品家畜計建物構築物機械及び装置計林木土地建設仮勘定家畜仮勘定計建物構築物機械及び装置車輌運搬具工具器具備品家畜林木土地建設仮勘定家畜仮勘定計ソフトウエア電話加入権減損損失累計額当期損益内摘要当期損益外 477,861,540 25,236,234 503,097,774 134,246,746 29,902,038 368,851,028 259,857,142 17,916,396 277,773,538 89,732,788 16,383,987 188,040,750 有形固 1,315,059,619 107,046,613 10,655,450 1,411,450,782 850,506,675 143,608,534 560,944,107 定資産 259,497,885 4,951,871 264,449,756 204,179,480 25,629,403 60,270,276 （償却費 1,057,813,005 56,386,228 66,551,122 1,047,648,111 674,104,790 144,240,254 373,543,321 損益内） 694,144,837 280,740,723 218,622,751 756,262,809 189,139,019 100,298,179 567,123,790 4,064,234,028 492,278,065 295,829,323 4,260,682,770 2,141,909,498 460,062,395 2,118,773,272 21,001,928,768 268,606,701 3,447,600 21,267,087,869 9,288,007,600 1,018,550,085 - 11,979,080,269 有形固 4,000,209,380 27,580,234 39,590 4,027,750,024 2,043,488,888 260,321,880 1,984,261,136 定資産 167,850,566 5,197,500 162,653,066 89,383,170 8,901,897 73,269,896 （償却費 25,169,988,714 296,186,935 8,684,690 25,457,490,959 11,420,879,658 1,287,773,862 - 14,036,611,301 損益外） 2,044,690,923 21,000 2,044,669,923 2,044,669,923 25,483,275,896 2,358,800 25,480,917,096 - 25,480,917,096 非償却資産 2,143,050 340,873,123 335,160,723 7,855,450 7,855,450 1,417,651,701 1,149,903,506 1,129,726,362 1,437,828,845 1,437,828,845 （注１） 28,947,761,570 1,490,776,629 1,467,266,885 28,971,271,314 - 28,971,271,314 21,479,790,308 293,842,935 3,447,600 21,770,185,643 9,422,254,346 1,048,452,123 - 12,347,931,297 4,260,066,522 45,496,630 39,590 4,305,523,562 2,133,221,676 276,705,867 2,172,301,886 1,482,910,185 107,046,613 15,852,950 1,574,103,848 939,889,845 152,510,431 634,214,003 259,497,885 4,951,871 264,449,756 204,179,480 25,629,403 60,270,276 有形固 1,057,813,005 56,386,228 66,551,122 1,047,648,111 674,104,790 144,240,254 373,543,321 定 694,144,837 280,740,723 218,622,751 756,262,809 189,139,019 100,298,179 567,123,790 資産合 2,044,690,923 21,000 2,044,669,923 2,044,669,923 計 25,483,275,896 2,358,800 25,480,917,096 - 25,480,917,096 2,143,050 340,873,123 335,160,723 7,855,450 7,855,450 1,417,651,701 1,149,903,506 1,129,726,362 1,437,828,845 1,437,828,845 58,181,984,312 2,279,241,629 1,771,780,898 58,689,445,043 13,562,789,156 1,747,836,257 - 45,126,655,887 136,851,790 15,477,000 5,906,220 146,422,570 66,319,130 22,453,039 80,103,440 無形固 6,699,600 1,224,000 5,475,600 2,881,200 2,594,400 定資産工業所有権仮勘定 1,281,524 1,281,524 1,281,524 計 144,832,914 15,477,000 7,130,220 153,179,694 66,319,130 22,453,039 2,881,200 83,979,364 長期前払費用 1,787,430 1,945,026 1,787,430 1,945,026 1,945,026 投資その預託金 2,006,210 21,180 19,910 2,007,480 2,007,480 他の資産計 3,793,640 1,966,206 1,807,340 3,952,506 3,952,506 （注１）当期増加額は、子畜の飼養経費である人件費725,799,957円、飼料費234,638,012円、肥料費59,933,356円及び家畜等購入費129,532,181円であります。当期減少額は、子畜の移動に伴い、家畜280,740,723円のほか、家畜育成費259,568,606円、売払原価501,802,740円及び家畜除却費87,614,293円へ振り替えた金額の合計であります。