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<br />CITY OF CENTERVILLE, MINNESOTA
<br />NOTES TO THE FINANCIAL STATEMENTS
<br />DECEMBER 31, 2005
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<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />
<br /> Beginning Ending
<br /> Balance Increases Decreases Balance
<br />Business-type activities
<br />Capital assets not being depreciated
<br />Construction in progress $ 246,105 $ $ (246,105) $
<br />Capital assets being depreciated
<br />Infrastructure 5,259,005 1,996,191 7,255,196
<br />Machinery and equipment 104,975 201,726 (36,884) 269,817
<br />Total capital assets
<br /> being depreciated 5,363,980 2,197,917 (36,884) 7,525,013
<br />Less accumulated depreciation for
<br />Infrastructure (1,136,744) (153,965) (1,290,709)
<br />Machinery and equipment (34,370) (13,305) 9,130 (38,545)
<br />Total accumulated depreciation (1,171,114) (167,270) 9,130 (1,329,254)
<br />Total capital assets
<br /> being depreciated, net 4,192,866 2,030,647 (27,754) 6,195,759
<br />Business-type activities
<br /> capital assets, net $ 4,438,971 $ 2,030,647 $ (273,859) $ 6,195,759
<br />Depreciation expense was charged to functions/programs of the City as follows:
<br />Governmental activities
<br />General government $ 29,176
<br />Public safety 6,009
<br />Public works 522,056
<br />Culture and recreation 7,638
<br />Total depreciation expense - governmental activities $ 564,879
<br />Business-type activities
<br />Water $ 79,687
<br />Sewer 87,583
<br />Total depreciation expense - business-type activities $ 167,270
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