<br />CITY OF ARDEN HILLS, MINl\TESOTA
<br />NOTES TO THE FINANCIAL STATEMENTS
<br />DECEMBER 31 Q
<br />
<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />
<br />Business-type activities
<br />Capital assets not being depreciated
<br />Construction in progress
<br />
<br />Capital assets being depreciated
<br />Buildings and structures
<br />Infrastructure and
<br />improvements
<br />Machinery and equipment
<br />Office funniture and equipment
<br />Vehicles
<br />
<br />Total capital assets
<br />being depreciated
<br />
<br />Less accumulated depreciation for
<br />Buildings and structures
<br />Infrastructure and
<br />improvements
<br />Machinery and equipment
<br />Office funniture and equipment
<br />V chicles
<br />
<br />Total accumulated
<br />depreciation
<br />
<br />Total capital asse!.s
<br />being depreciated, net
<br />
<br />Business-type activities
<br />capital assets, net
<br />
<br /> Beginning
<br /> Balance
<br />$ 1,046,429
<br /> 4,170
<br /> 11,890,555
<br /> 869,221
<br /> 11,975
<br /> 103,109
<br /> 12,879,030
<br /> (2,102)
<br /> (3,736,632)
<br /> (651,889)
<br /> (11,824)
<br /> (78,035)
<br /> (4,480,482)
<br /> 8,398,548
<br />
<br />$ 9,444.977
<br />
<br />~
<br />
<br />t1eF 11~b:e
<br />-~ -J
<br />'44':1~~-.-~""'\'t\1g~~,~$"""'9, ()7,842
<br />
<br />.
<br />
<br />Us
<br />
<br />
<br /> 4,170
<br />1,082,775 12,973,330
<br /> 869,221
<br /> 11,975
<br />90,841 193,950
<br />1,173,616 14,052,646
<br />(209) (2,311)
<br />(248,092) (3,984,724)
<br />(29,739) (681,628)
<br />(151) (11,975)
<br />(8,092) (86,127) .
<br />(286,283) (4,766,765)
<br />887,333 9,285,881
<br />
<br />Depreciation expense was charged to functions/programs of the City as follows:
<br />
<br />$ 2,031,521
<br />
<br />$ (1,082,775)
<br />
<br />$ 10,393,723
<br />
<br />Governmental activities
<br />General government
<br />Public safety
<br />Public works
<br />Culture and recreation
<br />Economic development
<br />
<br />$
<br />
<br />89,691
<br />2,948
<br />149,150
<br />65,423
<br />58,172
<br />
<br />$
<br />
<br />365,384
<br />
<br />Total depreciation expense - governmental activities
<br />
<br />Business-type activities
<br />Water
<br />Sewer
<br />Surface water management
<br />
<br />$
<br />
<br />158,509
<br />123,225
<br />4,549
<br />
<br />286,283 .
<br />
<br />Total depreciation expense - business-type activities
<br />
<br />$
<br />
<br />-33-
<br />
|