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CITY OF ELK RIVER, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2009
<br />u
<br />
<br />Note 3: DETAILED NOTES ON ALL FUNDS -CONTINUED '
<br /> Beginning Ending
<br />Primary Government Balance Additions Deletions Balance
<br /> '
<br />Governmental activities:
<br />Capital assets not being depreciated:
<br />Land $ 37,210,682 $ 197,100 $ - $ 37,407,782
<br />Construction in progress 13,068,992 3,870,730 (12,383,962) 4,555,760
<br />Total capital assets
<br />not being depreciated 50,279,674 4,067,830 (12,383,962) 41,963,542
<br />Capital assets being depreciated: ,
<br />Buildings 24,048,759 12,063,229 - 36,111,988
<br />Other improvements 4,245,935 79,995 - 4,325,930
<br />Equipment 8,930,208 668-,640 (240,309) 9,358,539 '
<br />Infrastructure 70,393,793 558,136 - 70,951,929
<br />Total capital assets
<br />being depreciated 107,618,695 13,370,000 (240,309) 120,748,386 '
<br />Less accumulated depreciation for:
<br />Buildings 6,971,921 1,388,169 - 8,360,090
<br />Other improvements 1,547,364 281,153 - 1,828,517
<br />
<br />Equipment
<br />5,160,213
<br />777,773
<br />(214,552)
<br />5,723,434 '
<br />Infrastructure 28,214,132 2,845,373 - 31,059,505
<br />Total accumulated depreciation 41,893,630 5,292,468 (214,552) 46,971,546
<br />
<br />Total capital assets '
<br />being depreciated, net 65,725,065 8,077,532 (25,757) 73,776,840
<br />Governmental activities
<br />
<br />capital assets, net
<br />$ 116.004,739
<br />$ 12,145.362
<br />$(12,409,719)
<br />$ 115,740.382 '
<br />Business-type activities:
<br />
<br />Capital assets not being depreciated: '
<br />Land $ 1,516,631 $ - $ - $ 1,516,631
<br />Construction in progress 4,288,629 1,306,708 (5,510,689) 84,648
<br />Total capital assets '
<br />not being depreciated 5,805,260 1,306,708 (5,510,689) 1,601,279
<br />Capital assets being depreciated:
<br />Buildings 15,248,374 4,455,217 (142,238) 19,561,353 '
<br />Equipment 4,794,298 220,887 (293,998) 4,721,187
<br />Collection and distribution 96,762,914 1,250,133 - 98,013,047
<br />Total capital assets
<br />
<br />being depreciated
<br />116,805,586
<br />5,926,237
<br />(436,236)
<br />122,295,587 '
<br />Less accumulated depreciation for:
<br />Buildings 6,278,781 485,986 (142,238) 6,622,529
<br />
<br />Equipment
<br />3,331,632
<br />318,936
<br />(288,668)
<br />3,361,900 '
<br />Collection and distribution 31;637,539 3,238,391 - 34,875,930
<br />Total accumulated depreciation 41,247,952 4,043,313 (430,906) 44,860,359
<br />
<br />Total capital assets '
<br />being depreciated, net 75,557,634 1,882,924 (5,330) 77,435,228
<br />Business-type activities
<br />
<br />capital assets, net
<br />$ 81,362,894
<br />$ 3,189,632
<br />$ (5,516,0191
<br />$ 79.036,507 '
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<br /> 48 '
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