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CITY OF CENTERVILLE, MINNESOTA
<br />NOTES TO THE FINANCIAL STATEMENTS
<br />DECEMBER 31, 2013
<br />Note 3:DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />Capital asset activity for the business-type activitiesfor the year ended December 31, 2013was as follows:
<br />BeginningEnding
<br />BalanceIncreasesDecreasesBalance
<br />Business-type activities
<br />Capital assets not being depreciated
<br />Land$196,255$4,400$-$200,655
<br />Construction in progress-225,983-225,983
<br />Total capital assets
<br />not being depreciated196,255230,383-426,638
<br />Capital assets being depreciated
<br />Buildings414,000--414,000
<br />Infrastructure9,377,61788,778-9,466,395
<br />Machinery and equipment366,108--366,108
<br />Total capital assets
<br />being depreciated10,157,72588,778-10,246,503
<br />Less accumulated depreciation for
<br />Buildings(40,710)(8,280)-(48,990)
<br />Infrastructure(3,201,698)(301,336)-(3,503,034)
<br />Machinery and equipment(238,895)(30,085)-(268,980)
<br />Total accumulated depreciation(3,481,303)(339,701)-(3,821,004)
<br />Total capital assets
<br />being depreciated, net6,676,422(250,923)-6,425,499
<br />Business-type activities
<br />capital assets, net$6,872,677$(20,540)$-$6,852,137
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