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CITY OF ROSEVILLE
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2013
<br />NOTE 4- DETAILED NOTES ON ALL FUNDS (Continued)
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2013 was as follows:
<br />Completed
<br />Beginning Consh-uction Ending
<br />Balance Increases Decreases & Transfers Balance
<br />Governmental activities:
<br />Capital assets not
<br />being depreciated:
<br />Land $ 25,628,659 $ 0 $
<br />Permanent Easements 7,731,895 0
<br />Construction in progress 8,366,057 8,378,382 _
<br />Total capital assets not
<br />being depreciated 41,726,6ll 8,378,382
<br />Capital assets being depreciated:
<br />Buildings 26,535,674 6,915
<br />Improvements other
<br />than buildings 4,352,889 32,080
<br />Machinery and equipment 14,970,132 942,183
<br />Infrastructure 98,014,716 0
<br />Total capital assets
<br />being depreciated 143,873,411 981,178
<br />L,ess accumulated
<br />depreciation for:
<br />Buildings 9,793,668 681,391
<br />Improvements other
<br />than buildings 1,710,077 211,706
<br />Machinery and equipment 9,047,341 931,325
<br />Infrastructure 38,992,827 2,212,980
<br />Total accumulated
<br />depreciation 59,543,913 4,037,402
<br />Total capital assets, being
<br />depreciated, net
<br />Governmental activities
<br />capital assets, net
<br />0 $ 0 $ 25,628,659
<br />69,645 0 7,662,250
<br />0 (1,719,940) 15,024,499
<br />69,645 (1,719,940) 48,315,408
<br />74,167 0 26,468,422
<br />8,178 0 4,376,791
<br />768,062 0 15,144,253
<br />0 1,719,940 99,734,656
<br />850,407 1,719,940 145,724,122
<br />55,015 0 10,420,044
<br />8,178 0 1,913,605
<br />703,444 0 9,275,222
<br />0 0 41,205,807
<br />766,637 0 62,814,678
<br />84,329,498 (3,056,224) 83,770 1,719,940 82,909,444
<br />$ 126,056,109 $ 5,322,158 $ 153,415 $
<br />5%
<br />0 $ 131,224,852
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