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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2012
<br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2012 was as follows:
<br />61VA
<br />Beginning
<br />Construction
<br />Ending
<br />Balance
<br />Increases
<br />Decreases
<br />& Transfers
<br />Balance
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Land $
<br />257)505,459
<br />$ 1237200
<br />$ 0
<br />$ 0
<br />$ 25,6287)659
<br />Permanent Easements
<br />717311895
<br />0
<br />0
<br />0
<br />7,731,895
<br />Construction in progress
<br />703,404
<br />51858,563
<br />0
<br />(51295,910)
<br />81366,057
<br />Total capital assets not
<br />being depreciated
<br />4110401758
<br />5,981,763
<br />0
<br />(5,295,910)
<br />41,726,611
<br />Capital assets being depreciated:
<br />Buildings
<br />26,6091081
<br />0
<br />731407
<br />0
<br />261535,674
<br />Improvements other
<br />than buildings
<br />4,474,013
<br />0
<br />0
<br />(121,124)
<br />47)3527)889
<br />Machinery and equipment
<br />15,123,640
<br />5517)692
<br />695,200
<br />(10,000)
<br />14,9707)132
<br />Infrastructure
<br />92,5871682
<br />0
<br />0
<br />514271034
<br />9810141716
<br />Total capital assets
<br />being depreciated
<br />13817941416
<br />5511)692
<br />7681607
<br />51)2951)910
<br />1431873,411
<br />Less accumulated
<br />depreciation for:
<br />Buildings
<br />9,1681277
<br />684,222
<br />501194
<br />(8,637)
<br />9,793,668
<br />Improvements other
<br />than buildings
<br />3,6351301
<br />211,163
<br />0
<br />(21136,387)
<br />1,710,077
<br />Machinery and equipment
<br />816071792
<br />921,858
<br />4901947
<br />81638
<br />91047,341
<br />Infrastructure
<br />34,7171740
<br />2,13 8,701
<br />0
<br />2,136,3 86
<br />3819921827
<br />Total accumulated
<br />depreciation
<br />5611291110
<br />319551944
<br />5411141
<br />0
<br />591543,913
<br />Total capital assets, being
<br />depreciated, net
<br />8216651306
<br />(31404,252)
<br />227,466
<br />512951910
<br />8413291498
<br />Governmental activities
<br />capital assets, net $
<br />123,7061064
<br />$215771511
<br />$ 2271466
<br />$ 0
<br />$ 12610561109
<br />61VA
<br />
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