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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2007
<br />NOTE 4 - DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2007 was as follows:
<br />Beginning Ending
<br />Balance Increases Decreases Transfers Balance
<br />Governmental. activities:
<br />Capital assets not
<br />being depreciated:
<br />Land
<br />6,012,229
<br />$ 0 $
<br />38,325 $
<br />0 $
<br />5,9735904
<br />Land improvements
<br />165112,655
<br />0
<br />0
<br />0
<br />16,112,655
<br />Construction in progress
<br />6615272
<br />9513606
<br />0
<br />(6615272)
<br />9511606
<br />Total capital assets not
<br />being depreciated
<br />2257869156
<br />9511606
<br />389325
<br />(661,272)
<br />23,038,165
<br />Captial assets being depreciated:
<br />Buildings
<br />27,7891,745
<br />11,239
<br />772,401
<br />831)268
<br />2751119851
<br />Improvements other
<br />than buildings
<br />4,014,663
<br />100,887
<br />0
<br />0
<br />4,115,550
<br />Machinery and equipment
<br />13,601,343
<br />650,355
<br />535,246
<br />0
<br />135716,452
<br />Infrastructure
<br />8655365216
<br />79,528
<br />0
<br />578,004
<br />875193,748
<br />Total capital assets
<br />being depreciated
<br />131,9419967
<br />842,009
<br />1,307,647
<br />6611,272
<br />1325137,601
<br />Less accumulated.
<br />depreciation for:
<br />Buildings
<br />61918,807
<br />722,486
<br />410,479
<br />0
<br />7,230,814
<br />Improvements other
<br />than buildings
<br />1,578,902
<br />15303
<br />0
<br />0
<br />1 732,705
<br />Machinery and equipment
<br />713601)435
<br />1,107,085
<br />494,231
<br />0
<br />7,973,289
<br />Infrastructure
<br />26,4105003
<br />25060,285
<br />0
<br />0
<br />28,4705288
<br />Total accumulated
<br />depreciation
<br />425268,147
<br />450435659
<br />9 04, 710
<br />0
<br />45,4075096
<br />Total capital. assets, being
<br />depreciated, net
<br />8956731,820
<br />(3,201x650)
<br />4025937
<br />6611272
<br />861730,505
<br />Governmental activities
<br />capital assets, net
<br />$ 1125459,976
<br />$ (2,2505044) $
<br />441,262 $
<br />0 $
<br />109,7685670
<br />58
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