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Capital Asset and Debt Administration <br />Capital assets. The City of Roseville's investment in capital assets for its governmental <br />and business type activities as of December 31, 2009, amounts to $134,616,632 (net of <br />accumulated depreciation). This investment in capital assets includes land, buildings, <br />infrastructure, machinery and equipment. <br />Major capital asset events during the current fiscal year included the following: <br />• Completion of approximately $4 million in right -of -way acquisition and street <br />improvements <br />• Approximately $1 million in improvements to the City's utility systems <br />City of Roseville's Capital Assets <br />(Net of Depreciation) <br />Additional information on the City of Roseville's capital assets can be found in Note 1 -D <br />on page 50 of this report, and Note 4 -C on page 58. <br />21 <br />Governmental <br />Activities <br />2009 <br />Governmental <br />Activities <br />2008 <br />Business- <br />Type <br />2009 <br />Business - <br />Type <br />2008 <br />Total <br />2009 <br />Total <br />2008 <br />Land <br />$2596269987 <br />$2199839664 <br />$4649821 <br />$4649821 <br />2690919808 <br />$ 2294489485 <br />Buildings <br />1898239125 <br />1994819382 <br />2849897 <br />3369123 <br />1991569696 <br />1998179505 <br />Improvements other <br />than Buildings <br />292389912 <br />293309720 <br />8019619 <br />8499821 <br />390409531 <br />391809541 <br />Machinery & <br />equipment <br />797739741 <br />891729427 <br />7969861 <br />9519799 <br />895709602 <br />991249226 <br />Infrastructure <br />5597639228 <br />5790799004 <br />1595529301 <br />1591979313 <br />7193159529 <br />7292769317 <br />Construction in <br />progress <br />593719040 <br />4549898 <br />191199100 <br />- <br />694419466 <br />4549898 <br />Total capital assets <br />$ 11595979033 <br />$10995029095 <br />$1990199599 <br />$1797999877 <br />13496169632 <br />$12793019972 <br />Additional information on the City of Roseville's capital assets can be found in Note 1 -D <br />on page 50 of this report, and Note 4 -C on page 58. <br />21 <br />