b'LOS ANGELES FIRE AND POLICE PENSION SYSTEM NOTES TO FINANCIAL STATEMENTS JUNE 30, 2025 AND 2024NOTE 10CAPITAL ASSETSThe Systems capital assets include land, building, computer/software, intangible asset, and furniture and fixtures. The following is a summary of the Systems capital assets at June 30, 2025 and 2024:2025 2024Capital Assets Not Depreciated/AmortizedLand $6,465,660 $6,465,660Total Capital Assets Not Depreciated/Amortized 6,465,660 6,465,660Capital Assets Depreciated/AmortizedBuilding 18,777,79418,777,794Computer/Software under Development 5,346,201 5,344,701Furniture and Fixtures 1,297,014 1,297,014Vehicle 75,443-Intangible Asset - SBITA475,328475,328Total Capital Assets Depreciated/Amortized 25,971,780 25,894,837Less: Accumulated Depreciation/AmortizationBuilding(8,686,659)(7,747,769)Computer/Software under Development(3,206,541)(2,661,730)Furniture and Fixtures(1,297,014)(1,297,014)Vehicle(14,345)-Intangible Asset - SBITA( 284,880) (126,444)Total Accumulated Depreciation/Amortization(13,489,439)(11,832,957)Total Capital Assets Depreciated/Amortized, Net12,482,34114,061,880Total Capital Assets, Net $ 18,948,001 $ 20,527,540 51 66 LAFPP ANNUAL REPORT 2025'