|
CITY OF ROSEVILLE, MINNESOTA
<br />NOTES TO FINANClAL STATEMENTS
<br />December 31, 2015
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2015 was as follows:
<br />C ompleted
<br />Be�mnmg Construction
<br />Balance Increases Decreases & Transfers
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Ending
<br />Balance
<br />Land $ 26,180,289 $ 410,639 $ - $ - $ 26,590,928
<br />Permanent Easements 7,662,250 69,643 - - 7,731,893
<br />Constructioninprogress 16,133,588 8,151,691 365,583 (8,086,336) 15,833,360
<br />Total capital assets not
<br />be�gdepreciated 49,976,127 8,631,973 365,583 (8,086,336) 50,156,181
<br />Capital assets being depreciaxed:
<br />Buildings 35,325,329
<br />Improvements other
<br />than buildings 4,428,766
<br />Machinery and equipment 15,413,223
<br />Infrastructure 101,493,449
<br />Tota] capital assets
<br />being depreciated 156,660,767
<br />Less accutnulated
<br />depreciation for:
<br />Buildings 10,903,468
<br />Improvements other
<br />than buildings 2, ] 15,512
<br />Machmery and equipment 9,691,713
<br />Infrastructure 43,454,921
<br />Total accumulated
<br />depreciation 66,165,614
<br />Total capital assets, being
<br />9,698
<br />1,714,171 997,738
<br />1,466,135
<br />9,885
<br />6,610,316
<br />35,325,329
<br />5,904,599
<br />16,139,541
<br />108,103,765
<br />1,723,869 997,738 8,086,336 165,473,234
<br />870,888 - - 11,774,356
<br />204,350 - - 2,319,862
<br />1,074,971 893,675 - 9,873,009
<br />2,279,055 - - 45,733,976
<br />4,429,264 893,675 - 69,701,203
<br />depreciated, net 90,495,153 (2,705,395) 104,063 8,086,336 95,772,031
<br />Governmental activities
<br />capital assets, net $ 140,471,280 $ 5,926,578 $ 469,646 $ - $ 145,928,212
<br />55
<br />
|