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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 />Depreciation expense was charged to functions /programs of the City is follows: <br />Governmental activities: <br />General government <br />$ 4251253 <br />Public safety <br />3221184 <br />Public works including depreciation of infrastructure <br />212471114 <br />Recreation <br />110171018 <br />Total depreciation expense - governmental activities <br />$ 410111569 <br />Business -type activities: <br />Sanitary sewer <br />$ 2621426 <br />Water <br />2241024 <br />Golf <br />281481 <br />Storm drainage <br />2961853 <br />Total depreciation expense - business -type activities <br />$ 8111784 <br />D. Change in Accounting Principle <br />The City retroactively implemented GASB 51 for intangible assets in 2010. A new easement <br />classification was added which had a beginning balance of $7,731,895. <br />E. Construction commitments <br />The City has a couple of construction proj ects in progress as of December 31, 2010. The proj ects include <br />the improvement, construction of streets, water, sewer, and storm systems, and expansion/remodel of the <br />skating center. At year- end the commitments with these contractors are as follows: <br />Project <br />County road C streetscape <br />Residential streets, water, and storm construction <br />Twin Lakes infrustructure construction <br />•1 <br />Remaining <br />Spent-to-Date <br />Commitment <br />$ 494,876 <br />$ 89,031 <br />$ 165,484 <br />$ 146,491 <br />$ 1,449,615 <br />$ 162,269 <br />