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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 (Continued)
<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 $ 0 $
<br />Construction in progress 943,067 1,954,340 _
<br />Total capital assets not
<br />being depreciated 1,739,222 1,954,340
<br />Capital assets being depreciated:
<br />Buildings 1,696,987 0
<br />Improvements other
<br />than buildings 1,411,029 0
<br />Machinery and equipment 3>416>855 58,992
<br />Infrastructure 36>883>241 467,060
<br />Tota1 capital assets
<br />being depreciated 43,408,ll2 526,052
<br />L,ess accumulated 2,480,392
<br />depreciation for:
<br />Buildings 1,560,162 16,388
<br />Improvements other
<br />than buildings 666,708 68,521
<br />Machinery and equipment 2,538,162 220,187
<br />Infrastructure 20,138,091 605,279
<br />Total accumulated
<br />depreciation 24,903,123 910,375
<br />Total capital assets, being
<br />depreciated, net 18,504,870 (384,323) _
<br />Business-type activities
<br />0 $ 0 $ 796,155
<br />0 (461,520) 2,435,887
<br />0 (461,520) 3,232,042
<br />0 0 1,696,987
<br />0 0 1,411,029
<br />46,625 18,682 3,447,904
<br />0 461,520 37,811,821
<br />46,625 480,202 44,367,741
<br />0
<br />0
<br />46,625
<br />0
<br />46,625
<br />;17
<br />0 1,576,550
<br />0 735,229
<br />18,682 2,730,406
<br />0 20,743,370
<br />18,682 25,785,555
<br />461,520 18,582,186
<br />capital assets, net $ 20>244,092 $ 1,570,017 $ 0 $ 0 $ 21,814,228
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