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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 />Total capital assets
<br />being depreciated, net 68,417,821 10,721,062 (622,998) (106,299) 78,409,586
<br />Business -type activities
<br />capital assets, net $ 73,546,983 $ 10,721,062 $ 11,934,345 $ (2,520,683) $ 93,681,707
<br />Capital asset activity for the HRA component unit for the year ended December 31, 2015 was as follows:
<br />Beginning Ending
<br />Component Unit
<br />Capital assets not being depreciated
<br />Land
<br />Capital assets being depreciated
<br />Other improvements
<br />Less accumulated depreciation for
<br />Other improvements
<br />Total capital assets
<br />being depreciated, net
<br />Component unit
<br />capital assets, net
<br />$ 257,100 $ - $
<br />174,290 -
<br />(24,207) (11,619)
<br />150,083 (11,619)
<br />$ 257,100
<br />174,290
<br />- (35,826)
<br />138,464
<br />$ 407,183 $ (11,619) $ - $ 395,564
<br />-65-
<br />Ending
<br />Ending
<br />Primary Government
<br />Balance
<br />Transfers
<br />Additions
<br />Deletions
<br />Balance
<br />Business -type activities:
<br />Capital assets not being depreciated
<br />Land
<br />$ 1,526,359
<br />$ -
<br />$ 48
<br />$ -
<br />$ 1,526,407
<br />Construction in progress
<br />3,602,803
<br />-
<br />12,557,295
<br />(2,414,384)
<br />13,745,714
<br />Total capital assets
<br />not being depreciated
<br />5,129,162
<br />-
<br />12,557,343
<br />(2,414,384)
<br />15,272,121
<br />Capital assets being depreciated:
<br />Buildings
<br />19,500,114
<br />-
<br />29,815
<br />(4,028)
<br />19,525,901
<br />Equipment
<br />4,145,010
<br />-
<br />503,155
<br />(239,704)
<br />4,408,461
<br />Collection and distribution
<br />96,881,006
<br />17,493,650
<br />3,477,206
<br />-
<br />117,851,862
<br />Total capital assets
<br />being depreciated
<br />120,526,130
<br />17,493,650
<br />4,010,176
<br />(243,732)
<br />141,786,224
<br />Less accumulated depreciation for:
<br />Buildings
<br />(9,519,015)
<br />-
<br />(641,747)
<br />4,028
<br />(10,156,734)
<br />Equipment
<br />(2,050,700)
<br />-
<br />(220,953)
<br />133,405
<br />(2,138,248)
<br />Collection and distribution
<br />(40,538,594)
<br />(6,772,588)
<br />(3,770,474)
<br />-
<br />(51,081,656)
<br />Total accumulated depreciation
<br />(52,108,309)
<br />(6,772,588)
<br />(4,633,174)
<br />137,433
<br />(63,376,638)
<br />Total capital assets
<br />being depreciated, net 68,417,821 10,721,062 (622,998) (106,299) 78,409,586
<br />Business -type activities
<br />capital assets, net $ 73,546,983 $ 10,721,062 $ 11,934,345 $ (2,520,683) $ 93,681,707
<br />Capital asset activity for the HRA component unit for the year ended December 31, 2015 was as follows:
<br />Beginning Ending
<br />Component Unit
<br />Capital assets not being depreciated
<br />Land
<br />Capital assets being depreciated
<br />Other improvements
<br />Less accumulated depreciation for
<br />Other improvements
<br />Total capital assets
<br />being depreciated, net
<br />Component unit
<br />capital assets, net
<br />$ 257,100 $ - $
<br />174,290 -
<br />(24,207) (11,619)
<br />150,083 (11,619)
<br />$ 257,100
<br />174,290
<br />- (35,826)
<br />138,464
<br />$ 407,183 $ (11,619) $ - $ 395,564
<br />-65-
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