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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2010
<br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2010 was as follows:
<br />* * The City chose to retroactively report GASB Statement 951 for intangible assets and incorporated the balances into the
<br />beginning balance above. The increase is presented as a change in accounting principle on the Statement of Activities for the year
<br />ended December 31, 2010.
<br />(1) The City made a number of reclassifications to capital asset accounting records in calendar 2010 to properly reflect the nature
<br />of certain assets.
<br />58
<br />Completed
<br />B egi nni ng
<br />(1)
<br />C onstructi on
<br />Ending
<br />Balance
<br />Reclassifications
<br />Increases
<br />Decreases
<br />& Transfers
<br />Balance
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Land
<br />$ 25,626,987
<br />$ (5,731)
<br />$ 17,200
<br />$ 0
<br />$ 0
<br />$ 25,638,456
<br />Permanent Easements
<br />7,731,895
<br />0
<br />0
<br />0
<br />0
<br />7,731,895
<br />Construction in progress
<br />5,371,040
<br />0
<br />2,366,550
<br />0
<br />(2,074,744)
<br />5,662,846
<br />Total capital assets not
<br />being depreciated
<br />38,729,922
<br />(5,731)
<br />2,383,750
<br />0
<br />(2,074,744)
<br />39,033,197
<br />Capital assets being depreciated:
<br />Buildings
<br />2606,840
<br />1,287
<br />0
<br />25,623
<br />0
<br />26,582,504
<br />Improvements other
<br />than buildings
<br />4,160,958
<br />62,778
<br />8,541
<br />0
<br />0
<br />4,232,277
<br />Machinery and equipment
<br />14,65 3,45 5
<br />(1,240,012)
<br />1, 649,774
<br />504,628
<br />0
<br />14, 558,589
<br />Infrastructure
<br />88,29 5,676
<br />1,161,88 6
<br />996,369
<br />0
<br />2,133 ,751
<br />92, 587,682
<br />Total capital assets
<br />being depreciated
<br />133,716,929
<br />(14,061)
<br />2,654,684
<br />530,251
<br />2,133,751
<br />137,961,052
<br />Less accumulated
<br />dep re ci at io n for:
<br />Buildings
<br />7,783,715
<br />74,296
<br />708,888
<br />25,623
<br />0
<br />8, 541,276
<br />Improvements other
<br />than buildings
<br />1,922,046
<br />(1,015,660)
<br />375,839
<br />0
<br />0
<br />1,282,225
<br />Machinery and equipment
<br />6,879,714
<br />818,829
<br />844,293
<br />470,628
<br />0
<br />8,072,208
<br />Infrastructure
<br />32,53 2,44 8
<br />10 2,74 3
<br />2,082,549
<br />0
<br />0
<br />34, 717,740
<br />Total accumulated
<br />depreciation
<br />49,117,923
<br />(19,792)
<br />4,011,569
<br />496,251
<br />0
<br />52,613,449
<br />Total capital assets, being
<br />depreciated, net
<br />84,599,006
<br />5,731
<br />(1,356,885)
<br />34,000
<br />2,133,751
<br />85,34703
<br />Governmental activities
<br />capital assets, net
<br />$123,328,928
<br />$ 0
<br />$1,026,865
<br />$ 34,000
<br />$ 59,007
<br />$124,380,800
<br />* * The City chose to retroactively report GASB Statement 951 for intangible assets and incorporated the balances into the
<br />beginning balance above. The increase is presented as a change in accounting principle on the Statement of Activities for the year
<br />ended December 31, 2010.
<br />(1) The City made a number of reclassifications to capital asset accounting records in calendar 2010 to properly reflect the nature
<br />of certain assets.
<br />58
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