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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 (Continued)
<br />B eginning
<br />Balance as Change In Beginning
<br />Previously Accounting Balance as Ending
<br />Business -type activities:
<br />Capital assets not
<br />being depreciated:
<br />Land
<br />$ 352,993 $
<br />(8,888)
<br />$ 344,105
<br />$ 0 $
<br />0
<br />$ 0
<br />$ 344,105
<br />Land improvements
<br />120,716
<br />0
<br />120,716
<br />0
<br />0
<br />0
<br />120,716
<br />Construction in progress
<br />115,442
<br />0
<br />115,442
<br />0
<br />0
<br />(115,442)
<br />0
<br />Total capital assets not
<br />being depreciated
<br />589,151
<br />(8,888)
<br />580,263
<br />0
<br />0
<br />(115,442)
<br />464,821
<br />C aptial assets being depreciated:
<br />Buildings
<br />1,688,447
<br />(10,680)
<br />1,677,767
<br />0
<br />0
<br />0
<br />1,677,767
<br />Improvements other
<br />than buildings
<br />L343,689
<br />(15, 314)
<br />L328,375
<br />0
<br />0
<br />0
<br />1,328,375
<br />Machinery and equipment
<br />3,084,162
<br />(103,760)
<br />2,980,402
<br />323,175
<br />220,802
<br />0
<br />3,082,775
<br />Infrastructure
<br />32,722,204
<br />(10,747)
<br />32,711,457
<br />335,333
<br />0
<br />115,442
<br />33,162,232
<br />Total capital assets
<br />being depreciated
<br />38,838,502
<br />(140,501)
<br />38,698,001
<br />658,508
<br />220,802
<br />115,442
<br />39,251,149
<br />Less accumulated
<br />depreciation for:
<br />Buildings
<br />1,299,774
<br />(9,581)
<br />1,290,193
<br />51,451
<br />0
<br />0
<br />1,341,644
<br />Improvements other
<br />than buildings
<br />439,430
<br />(9,847)
<br />429,583
<br />48,971
<br />0
<br />0
<br />478,554
<br />Machinery and equipment
<br />2283,691
<br />(92,121)
<br />2,191,570
<br />160,208
<br />220,802
<br />0
<br />2,130,976
<br />Infrastructure
<br />17,512,334
<br />(3,755)
<br />17,508,579
<br />456,340
<br />0
<br />0
<br />17,964,919
<br />Total accumulated
<br />depreciation
<br />21,535,229
<br />(115,304)
<br />21,419,925
<br />716,970
<br />220,802
<br />0
<br />21,916,093
<br />Total capital assets, being
<br />depreciated, net
<br />17,303,273
<br />(25,197)
<br />17,278,076
<br />(58,462)
<br />0
<br />115,442
<br />17,335,056
<br />Business -type activities
<br />capital assets, net
<br />$ 17,892,424 $
<br />(34,085)
<br />$ 17,858,339
<br />$ (58,462) $
<br />0
<br />$ 0
<br />$ 17,799,877
<br />*The change in accounting principle adjustment is a result of the City modifying its capitalization policy as
<br />described later in these notes.
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