|
CITY OF ROSEVILLE, MINNESOTA
<br /> NOTES TO FINANCIAL STATEMENTS
<br /> December 31, 2016
<br />
<br />
<br />
<br />
<br /> C. Capital assets
<br />
<br /> Capital asset activity for the year ended December 31, 2016 was as follows:
<br />
<br />Completed
<br />Beginning Construction Ending
<br />Balance Increases Decreases & Transfers Balance
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Land 26,590,928$ 132,972$ - $ 1,182,858$ 27,906,758$
<br />Permanent Easements 7,731,893 - - - 7,731,893
<br />Construction in progress 15,833,360 9,052,977 4,830,937 (7,123,843) 12,931,557
<br />Total capital assets not
<br />being depreciated 50,156,181 9,185,949 4,830,937 (5,940,985) 48,570,208
<br />Capital assets being depreciated:
<br />Buildings 35,325,329 - 995,127 407,402 34,737,604
<br />Improvements other
<br />than buildings 5,904,599 123,054 - 3,118,571 9,146,224
<br />Machinery and equipment 16,139,541 1,052,269 419,222 2,001,539 18,774,127
<br />Infrastructure 108,103,765 - - 413,473 108,517,238
<br />Total capital assets
<br />being depreciated 165,473,234 1,175,323 1,414,349 5,940,985 171,175,193
<br />Less accumulated
<br />depreciation for:
<br />Buildings 11,774,356 869,828 995,127 - 11,649,057
<br />Improvements other
<br />than buildings 2,319,862 310,622 - - 2,630,484
<br />Machinery and equipment 9,873,009 1,136,883 384,525 - 10,625,367
<br />Infrastructure 45,733,976 2,409,642 - - 48,143,618
<br />Total accumulated
<br />depreciation 69,701,203 4,726,975 1,379,652 - 73,048,526
<br />Total capital assets, being
<br />depreciated, net 95,772,031 (3,551,652) 34,697 5,940,985 98,126,667
<br />Governmental activities
<br />capital assets, net 145,928,212$ 5,634,297$ 4,865,634$ -$ 146,696,875$
<br />
<br />
<br />54
<br />Item 8: Attachment D
|