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City of Centerville <br />June 3, 2009 <br />Page 18 <br />Capital Assets Percentage (Common-size Ratio) <br />This percentage represents the percent of goverrunental 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 <br />per capita. <br />Governmental Activities <br />85% <br />80% <br />75% <br />70% <br />65% <br />60% <br />55% <br />50% <br />0 <br />79%, 82%' 82%~ 81%, <br />7t ~ 7~ <br />,~ a <br />2005 2006 2007 2008 <br />City ratio Peer group average <br />Business-type Activities <br />85% <br />80% <br />75% <br />70% <br />65% <br />60% <br />55% <br />50% <br />2005 2006 2007 2008 <br />City ratio Peer group average <br />952.835.9090 Fax 952.835.326t <br />www:aemcpas.cosn <br />