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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2011
<br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2011 was as follows:
<br />57
<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 />251638,456
<br />$ 101000
<br />$ 0
<br />$ (142,997)
<br />$ 25,505,459
<br />Permanent Easements
<br />757311895
<br />0
<br />0
<br />0
<br />717311895
<br />Construction in progress
<br />5,662,846
<br />2,140,558
<br />0
<br />0
<br />7,803,404
<br />Total capital assets not
<br />being depreciated
<br />391033,197
<br />211501558
<br />0
<br />(142,997)
<br />411040,758
<br />Capital assets being depreciated:
<br />Buildings
<br />261582,504
<br />0
<br />0
<br />261577
<br />2616091081
<br />Improvements other
<br />than buildings
<br />41232,277
<br />2511736
<br />0
<br />(10,000)
<br />414741013
<br />Machinery and equipment
<br />141558,589
<br />110221922
<br />5651766
<br />1071895
<br />1511231640
<br />Infrastructure
<br />92,5877)682
<br />0
<br />0
<br />0
<br />92,587,682
<br />Total capital assets
<br />being depreciated
<br />13719615052
<br />112741658
<br />5651766
<br />1241472
<br />13817941416
<br />Less accumulated
<br />depreciation for:
<br />Buildings
<br />8,5417)276
<br />691,847
<br />0
<br />(64,846)
<br />9,168,277
<br />Improvements other
<br />than buildings
<br />11282,225
<br />213531074
<br />0
<br />2
<br />31635,301
<br />Machinery and equipment
<br />8,0727)208
<br />9031366
<br />414,101
<br />46,319
<br />8,607,792
<br />Infrastructure
<br />34!)7177)740
<br />0
<br />0
<br />0
<br />34!)717!)740
<br />Total accumulated
<br />depreciation
<br />521613,449
<br />31)9481)287
<br />4141101
<br />(18,525)
<br />56,129,110
<br />Total capital assets, being
<br />depreciated, net
<br />85,34703
<br />(21673,629)
<br />151,665
<br />1421997
<br />8216651306
<br />Governmental activities
<br />capital assets, net $
<br />1241380,800
<br />$ (523,071)
<br />$ 151,665
<br />$ 0
<br />$123,7061064
<br />57
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