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CITY OF ELK RIVER, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2003
<br />
<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />
<br />Primary Government
<br /> Governmental activities:
<br /> Capital assets not being depreciated:
<br /> Land
<br /> Construction in progress
<br /> Total capital assets
<br /> not being depreciated
<br />
<br /> Adjustments
<br />Beginning Due to
<br />. Balance Restatement
<br />
<br />Additions
<br />
<br />$ 5,447,784 $17,796,366 $1,560,345
<br />4,182,338 1,328,896
<br />
<br />Deletions
<br />
<br />Capital assets being depreciated:
<br /> Buildings
<br /> Other improvements
<br /> Equipment
<br /> Infrastructure
<br /> Total capital assets
<br /> being depreciated
<br />
<br />$
<br /> (3,289,734)
<br />
<br />Less accumulated depreciation for:
<br /> Buildings
<br /> Other improvements
<br /> Equipment
<br /> Infrastructure
<br /> Total accumulated depreciation
<br />
<br />Ending
<br />Balance
<br />
<br />Total capital assets
<br /> being depreciated, net
<br />
<br />$24,804,495
<br /> 2,221,500
<br />
<br />Governmental activities
<br /> capital assets, net
<br />
<br />9,630,122 17.796,366 2,889,241 (3,289,734) 27,025,995
<br />
<br />Business-type activities:
<br /> Capital assets not being depreciated:
<br /> Land
<br /> Construction in progress
<br /> Total capital assets
<br /> not being depreciated
<br />
<br /> 8,622,904 (173,862) 7,356,937 (454,024) 15,351,955
<br /> 1,540,620 (278,951) 708,110 (161,970) 1,807,809
<br /> 5,547,383 (293,102) 735,657 (396,768) 5,593,170
<br /> 47,828,972 3,283,955 51,112,927
<br />
<br />15,710,907 47,083,057 12,084,659 (1,012,762) 73,865,861
<br />
<br /> 2,459,128 548,216 (302,683)
<br /> 614,071 99,993 (115,308)
<br /> 2,993,730 457,712 (274,333)
<br />- 13,615,942 2,142,965
<br />- 19,682,871 3,248,886 {692,324)
<br />
<br />15,710,907 27.400.186 8,835,773 (320,438)
<br />
<br />Capital assets being depreciated:
<br /> Buildings
<br /> Equipment
<br /> Collection and distribution
<br /> Total capital assets
<br /> being depreciated
<br />
<br />$25.341.02_._.~__~9 $45.196.55~2 $11.725.01~4
<br />
<br />Less accumulated depreciation for:
<br /> Buildings
<br /> Equipment
<br /> Collection and distribution
<br /> Total accumulated depreciation
<br />
<br />1,459,076
<br /> 34,104
<br />
<br />Total capital assets
<br /> being depreciated, net
<br />
<br />1,147
<br />
<br />1,147
<br />
<br />Business-type activities
<br />capital assets, net
<br />
<br />$(3.610.172__.____~)
<br />
<br />(27,407)
<br />(19,179)
<br />
<br />(46,586)
<br />
<br /> (108,705)
<br /> (74,770)
<br />(1,282,187)
<br />
<br />(1,465.662)
<br />
<br />1,493,180
<br />
<br />12,584,894 2,609,902
<br />479,625 243,049
<br />39,775,144 23,426,203 6,449,300
<br />
<br />52,839,663 23,426,203 9,302,251.
<br />
<br />2,704,661
<br />598,756
<br />3,177,109
<br />15,758,907
<br />22,239,433
<br />
<br />51,626,428
<br />
<br />$78.652.42~3
<br />
<br />1,431,669
<br /> 16,072
<br />
<br />1,447,74 t
<br />
<br />15,086,091
<br /> 647,904
<br />68.368,460
<br />
<br />84,102,455
<br />
<br />4,000,975 - 517,068 (53,627) 4,464,416
<br />231,279 60,488 (74,770) 216,997
<br />13,529,744 3,654.757 1.826,541 (189,666) 18,821,376
<br />17,761,998 3,654,757 2,404,097 (318,063) 23,502,789
<br />
<br />35,077,665 19,771,446 6.898.154 (1,147,599) 60,599,666
<br />
<br />$(1~194..185)
<br />
<br />$36.570.84~5 $19.771.446 $ 6.899.30~1
<br />
<br />$62.047.40~7
<br />
<br />
<br />
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