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CITY OF ELK RIVER, MINNESOTA
<br />NOTES TO THE FINANCIAL STATEMENTS
<br />DECEMBER 31, 2015
<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />C. Capital Assets
<br />In accordance with GASB Statement No. 34, the City has reported all capital assets including infrastructure in the government -
<br />wide statement of net position. Capital asset activity for the year ended December 31, 2015 was as follows:
<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 />Capital assets being depreciated
<br />Buildings
<br />Other improvements
<br />Equipment
<br />Infrastructure
<br />Total capital assets
<br />being depreciated
<br />Less accumulated depreciation for
<br />Buildings
<br />Other improvements
<br />Equipment
<br />Infrastructure
<br />Total accumulated depreciation
<br />Total capital assets
<br />being depreciated, net
<br />Governmental activities
<br />capital assets, net
<br />Beginning
<br />Ending
<br />Balance
<br />Transfers
<br />Additions
<br />Deletions
<br />Balance
<br />$ 40,911,871
<br />$ -
<br />$ 186,595
<br />$ (221,633)
<br />$ 40,876,833
<br />749,673
<br />-
<br />3,602,680
<br />(749,673)
<br />3,602,680
<br />41,661,544
<br />-
<br />3,789,275
<br />(971,306)
<br />44,479,513
<br />45,041,224
<br />-
<br />89,443
<br />(82,570)
<br />45,048,097
<br />5,393,304
<br />-
<br />-
<br />-
<br />5,393,304
<br />11,538,335
<br />-
<br />852,176
<br />(401,123)
<br />11,989,388
<br />79,349,645
<br />(17,493,650)
<br />771,890
<br />-
<br />62,627,885
<br />141,322,508
<br />(17,493,650)
<br />1,713,509
<br />(483,693)
<br />125,058,674
<br />(15,627,245)
<br />-
<br />(1,652,182)
<br />82,570
<br />(17,196,857)
<br />(3,147,172)
<br />-
<br />(309,067)
<br />-
<br />(3,456,239)
<br />(7,820,717)
<br />-
<br />(863,057)
<br />399,171
<br />(8,284,603)
<br />(44,766,321)
<br />6,772,588
<br />(2,395,036)
<br />-
<br />(40,388,769)
<br />(71,361,455)
<br />6,772,588
<br />(5,219,342)
<br />481,741
<br />(69,326,468)
<br />69,961,053
<br />(10,721,062)
<br />(3,505,833)
<br />(1,952)
<br />55,732,206
<br />$111,622,597 $ (10,721,062) $ 283,442 $ (973,258) $100,211,719
<br />-64-
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