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CITY OF ROSEVILLE, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2021
<br />C.Capital asset
<br />Capital asset activity for the year ended December 31, 2021was as follows:
<br />Completed
<br />Beginning Construction Ending
<br />Balance IncreasesDecreases& TransfersBalance
<br />Governmental activities
<br />Capital assets not being depreciated
<br />Land$29,340,857$ - $ - $ - $29,340,857
<br />Permanent easements 7,731,893-- 7,731,893-
<br />Construction in progress 3,622,6922,224,341(62,939) (3,690,524)2,093,570
<br />Total capital assets not
<br />being depreciated40,695,4422,224,341(62,939) (3,690,524)39,166,320
<br />Capital assets being depreciated
<br />Buildings41,738,754-- 41,738,754-
<br />Improvements other
<br />than buildings10,868,566- 330,631-11,199,197
<br />Machinery and equipment23,148,071597,700(325,758)85,05823,505,071
<br />Infrastructure118,858,743- 3,274,835- 122,133,578
<br />Total capital assets
<br />being depreciated194,614,134597,700(325,758)3,690,524 198,576,600
<br />Less accumulated depreciation for
<br />Buildings15,479,172954,166- 16,433,338-
<br />Improvements other
<br />than buildings4,889,151618,385- 5,507,536-
<br />Machinery and equipment14,205,1701,586,113(290,718) 15,500,565-
<br />Infrastructure58,176,9602,517,161- 60,694,121-
<br />Total accumulated
<br />depreciation92,750,4535,675,825(290,718) 98,135,560-
<br />Total capital assets
<br />being depreciated, net101,863,681 (5,078,125)(35,040)3,690,524 100,441,040
<br />Governmental activities
<br />capital assets, net$142,559,123($2,853,784)($97,979)$ - $139,607,360
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