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CITY OF ROSEVILLE,MINNESOTA
<br /> NOTES TO FINANCIAL STATEMENTS
<br /> December 31, 2014
<br /> Completed
<br /> Beginning Construction Ending
<br /> Balance Increases Decreases &Transfers Balance
<br /> Business-type activities:
<br /> Capital assets not
<br /> being depreciated:
<br /> Land $ 796,155 $ - $ - $ - $ 796,155
<br /> Construction in progress 2,435,887 2,045,475 - (616,725) 3,864,637
<br /> Total capital assets not
<br /> being depreciated 3,232,042 2,045,475 - (616,725) 4,660,792
<br /> Capital assets being depreciated:
<br /> Buildings 1,696,987 - - - 1,696,987
<br /> Improvements other
<br /> than buildings 1,411,029 - - - 1,411,029
<br /> Machinery and equipment 3,447,904 290,491 199,826 (10,505) 3,528,064
<br /> Infrastructure 37,811,821 1,942,278 - 627,230 40,381,329
<br /> Total capital assets
<br /> being depreciated 44,367,741 2,232,769 199,826 616,725 47,017,409
<br /> Less accumulated
<br /> depreciation for:
<br /> Buildings 1,576,550 16,390 - - 1,592,940
<br /> Improvements other
<br /> than buildings 735,229 58,601 - - 793,830
<br /> Machinery and equipment 2,730,406 177,443 198,849 - 2,709,000
<br /> Infrastructure 20,743,370 623,962 - - 21,367,332
<br /> Total accumulated
<br /> depreciation 25,785,555 876,396 198,849 - 26,463,102
<br /> Total capital assets, being
<br /> depreciated, net 18,582,186 1,356,373 977 616,725 20,554,307
<br /> Business-type activities
<br /> capital assets, net $ 21,814,228 5 3,401,848 5 977 8 - $ 25,215,099
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