|
CITY OF CENTERVILLE, MINNESOTA
<br />NOTES TO THE FINANCIAL STATEMENTS
<br />DECEMBER 31, 2015
<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />Depreciation expense was charged to functions/programs of the governmental activities as follows:
<br />Governmental activities
<br />General government
<br />Public safety
<br />Public works
<br />Culture and recreation
<br />Total depreciation expense - governmental activities
<br />$ 14,244
<br />2,339
<br />834,133
<br />109,121
<br />$ 959,837
<br />Capital asset activity for the business -type activities for the year ended December 31, 2015 was as follows:
<br />Business -type activities
<br />Capital assets not being depreciated
<br />Land
<br />Construction in progress
<br />Total capital assets
<br />not being depreciated
<br />Capital assets being depreciated
<br />Buildings
<br />Infrastructure
<br />Machinery and equipment
<br />Total capital assets
<br />being depreciated
<br />Less accumulated depreciation for
<br />Buildings
<br />Infrastructure
<br />Machinery and equipment
<br />Total accumulated depreciation
<br />Total capital assets
<br />being depreciated, net
<br />Business -type activities
<br />capital assets, net
<br />Beginning
<br />Balance Increases
<br />Ending
<br />Decreases Balance
<br />$ 200,655
<br />$ - $ -
<br />$ 200,655
<br />705,124
<br />11,226 (716,350)
<br />-
<br />905,779
<br />11,226 (716,350)
<br />200,655
<br />414,000
<br />- -
<br />414,000
<br />9,516,946
<br />716,350 -
<br />10,233,296
<br />366,108
<br />- -
<br />366,108
<br />10,297,054
<br />716,350 -
<br />11,013,404
<br />(57,270)
<br />(8,280) -
<br />(65,550)
<br />(3,804,085)
<br />(302,188) -
<br />(4,106,273)
<br />(299,066)
<br />(30,086) -
<br />(329,152)
<br />(4,160,421) (340,554) - (4,500,975)
<br />6,136,633 375,796 - 6,512,429
<br />$ 7,042,412 $ 387,022 $ (716,350) $ 6,713,084
<br />-58-
<br />
|