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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 (Continued) <br />Completed <br />Beginning <br />(1) <br />Construction <br />Ending <br />Balance Reclassifications <br />Increases <br />Decreases <br />& Transfers <br />Balance <br />Business -type activities: <br />Capital assets not <br />being depreciated: <br />Land <br />$ 4641821 $ <br />0 <br />$ 0 <br />$ 0 <br />$2651978 <br />$ 7301799 <br />Construction in progress <br />1,119,100 <br />0 <br />1061236 <br />0 <br />(504,967) <br />7201369 <br />Total capital assets not <br />being depreciated <br />115831921 <br />0 <br />1061236 <br />0 <br />(238,989) <br />114511168 <br />Capital assets being depreciated: <br />Buildings <br />116771767 <br />191220 <br />0 <br />0 <br />0 <br />1,696, 987 <br />Improvements other <br />than buildings <br />113281375 <br />61319 <br />0 <br />0 <br />(265,978) <br />110681716 <br />Machinery and equipment <br />3,118,2 89 <br />(100,318) <br />138,811 <br />0 <br />0 <br />3,156, 782 <br />Infrastructure <br />3319971571 <br />93, 8 69 <br />4091666 <br />0 <br />4451960 <br />3 4, 9 47, 066 <br />Total capital assets <br />being depreciated <br />4011221002 <br />191090 <br />5481477 <br />0 <br />1791982 <br />4018691551 <br />Less accumulated <br />depreciation for: <br />Buildings <br />113921870 <br />191117 <br />491423 <br />0 <br />0 <br />114611410 <br />Improvements other <br />than buildings <br />5261756 <br />31023 <br />451652 <br />0 <br />0 <br />5751431 <br />Machinery and equipment <br />213211428 <br />(81,896) <br />201,724 <br />0 <br />0 <br />214411256 <br />Infrastructure <br />1814451270 <br />781846 <br />5141985 <br />0 <br />0 <br />1910391101 <br />Total accumulated <br />depreciation <br />2216861324 <br />191090 <br />8111784 <br />0 <br />0 <br />2315171198 <br />Total capital assets, being <br />depreciated, net <br />17,43 5,678 <br />0 <br />(263,307) <br />0 <br />1791982 <br />17,3 52, 353 <br />Business -type activities <br />capital assets, net <br />$1910191599 $ <br />0 <br />$(157,071) <br />$ 0 <br />$ (59,007) <br />$18,803,521 <br />Note: During the year ended December 31, 2010, <br />the business type activities <br />transferred capital assets with a net book <br />value of $59,007 to the governmental activities. <br />(1) The City made a number of reclassifications to capital asset accounting records in calendar 2010 <br />to properly reflect <br />the nature of certain assets. <br />59 <br />