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<br /> <br />City of CenterviJIe <br />May 3,2007 <br />Page Eighteen <br /> <br />Capital Assets Percentage (Common-size Ratio) <br /> <br />This percentage represents the percent of governmental or business-type capital assets that are left to be depreciated. The lower <br />this percentage, the older the city's capital assets are and may need major repairs or replacements in the near future. A higher <br />percentage may indicate newer assets being constructed or purchased and may coincide with higher debt ratios or bonded debt per <br />capita. <br /> <br />Governmental Activities <br /> <br />90% <br />85% <br />80% <br />75% <br />70% <br />65% <br />60% <br />55% <br />50% <br /> <br />84% <br /> 82% <br /> 79% <br /> -- <br />. . <br />68% 67% <br /> <br />2004 <br /> <br />2005 <br /> <br />2006 <br /> <br />City ratio - Peer group average I <br /> <br />Business-type Activities <br /> <br />85% <br /> <br /> 83% 82% 82% <br /> . . <br /> 66% 67% <br />- <br /> <br />80% <br /> <br />75% <br /> <br />70% <br /> <br />65% <br /> <br />60% <br /> <br />55% <br /> <br />50% <br /> <br />2004 <br /> <br />2005 <br /> <br />2006 <br /> <br />City ratio - Peer group average I <br /> <br />952.835.9090 . Fax 952.835.3261 <br /> <br />www.aemcpas.com <br />