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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2008
<br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2008 was as follows:
<br />Beginning
<br />Balance as Change In Beginning
<br />Previously Accounting Balance as Ending
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Land
<br />$ 51973,904
<br />$ (31000)
<br />$ 51970,904
<br />$ 0
<br />$ 71074
<br />$ 0
<br />$ 51963,830
<br />Land improvements
<br />16,112,655
<br />0
<br />16,112,655
<br />0
<br />92,821
<br />0
<br />16,019,834
<br />Construction in progress
<br />951,606
<br />0
<br />951,606
<br />454,898
<br />0
<br />(951,606)
<br />454,898
<br />Total capital assets not
<br />being depreciated
<br />23,038,165
<br />(31000)
<br />23,035,165
<br />454,898
<br />99,895
<br />(951,606)
<br />22,438,562
<br />Captial assets being depreciated;
<br />Buildings
<br />27,111,851
<br />(93,763)
<br />27,018,088
<br />54,877
<br />11023,651
<br />564,279
<br />26,613,593
<br />Improvements other
<br />than buildings
<br />41115,550
<br />(176,994)
<br />31938,556
<br />194,524
<br />(27,878)
<br />0
<br />41160,958
<br />Machinery and equipment
<br />13,716,452
<br />(11356,534)
<br />12,359,918
<br />31966,764
<br />11299,683
<br />0
<br />15,026,999
<br />Infrastructure
<br />87,193,748
<br />(18,708)
<br />87,175,040
<br />0
<br />0
<br />387,327
<br />87,562,367
<br />Total capital assets
<br />being depreciated
<br />1321137,601
<br />(11645,999)
<br />130,491,602
<br />41216,165
<br />21295,456
<br />951,606
<br />133,363,917
<br />Less accumulated
<br />depreciation for:
<br />Buildings
<br />71230,814
<br />(66,274)
<br />71164,540
<br />736,694
<br />769,023
<br />0
<br />71132,211
<br />Improvements other
<br />than buildings
<br />11732,705
<br />(89,332)
<br />11643,373
<br />199,400
<br />12,535
<br />0
<br />11830,238
<br />Machinery and equipment
<br />71973,289
<br />(921,871)
<br />71051,418
<br />11017,443
<br />112141289
<br />0
<br />61854,572
<br />Infrastructure
<br />28,470,288
<br />(11,979)
<br />28,458,309
<br />21025,054
<br />0
<br />0
<br />30,483,363
<br />Total accumulated
<br />depreciation
<br />45,407,096
<br />(11089,456)
<br />44,317,640
<br />31978,591
<br />11995,847
<br />0
<br />46,300,384
<br />Total capital assets, being
<br />depreciated, net
<br />86,730,505
<br />(556,543)
<br />86,173,962
<br />237,574
<br />299,609
<br />951,606
<br />87,063,533
<br />Governmental activities
<br />capital assets, net
<br />$ 109,768,670
<br />$ (559,543)
<br />$109,209,127
<br />$ 692,472
<br />$ 399,504
<br />$ 0
<br />$ 109,502,095
<br />W
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