CITY OF ROSEVILLE, MINNESOTA
<br />NOTES TO FINANClAL STATEMENTS
<br />December 31, 2014
<br />C. Capital assets
<br />Capital asset activity for the year ended December 31, 2014 was as follows:
<br />C ompleted
<br />Begu�ning C onstruction
<br />Balance Increases Decreases & Transfers
<br />Gove rnme ntal activitie s:
<br />Capital assets not
<br />being depreciated:
<br />Land $ 25,628,659 $ 551,630 $
<br />Pertnanent Easements 7,662,250 -
<br />Constructioninprogress 15,024,499 11,077,876
<br />Total capital assets not
<br />being depreciated 48,315,408 11,629,506
<br />Capital assets being depreciated:
<br />Buildings 26,468,422
<br />Improvements other
<br />than bw7dings 4,376,791
<br />Machinery and equipment 15,144,253
<br />Infrastructure 99,734,656
<br />Total capital assets
<br />being depreciated 145,724,122
<br />Less accumulated
<br />depreciation for:
<br />Buildings 10,420,044
<br />Improvements other
<br />than buildings 1,913,605
<br />Machinery and equipment 9,275,222
<br />Infrastructure 41,205,807
<br />Total accumulated
<br />depreciation 62,814,678
<br />Total capital assets, being
<br />Ending
<br />Balance
<br />- $ - $ 26,180,289
<br />- - 7,662,250
<br />- (9,968,787) 16,133,588
<br />- (9,968,787) 49,976,127
<br />560,187 295,1ll 8,591,831
<br />51,975 - -
<br />855,175 586,205 -
<br />381,837 - 1,376,956
<br />35,325,329
<br />4,428,766
<br />15,413,223
<br />101,493,449
<br />1,849,174 881,316 9,968,787 156,660,767
<br />654,506 171,082
<br />201,907 -
<br />984,200 567,709
<br />2,249,114 -
<br />4,089,727 738,791
<br />10,903,468
<br />2,115,512
<br />9,691,713
<br />43,454,921
<br />66,165,614
<br />depreciated, net 82,909,444 (2,240,553) 142,525 9,968,787 90,495,153
<br />Governmental activities
<br />capital assets, net $ 131,224,852 $ 9,388,953 $142,525 $
<br />53
<br />- $ 140,471,280
<br />
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