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<br />CITY OF ELK RIVER, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />DECEMBER 31, 2004
<br />
<br />Note 3: DETAILED NOTES ON ALL FUNDS - CONTINUED
<br />
<br />C. Capital Assets
<br />
<br />In accordance with GASB Statement No. 34, the City has reported ail capital assets including infrastructure in the
<br />government-wide statement of net assets. Capital asset activity for the year ended December 31, 2004 was as follows:
<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 />Balance Additions
<br />$ 24,804,495 $ 4,229,190
<br />2.221.500
<br />27.025.995 4.229.190
<br />15,351,955 3,173,257
<br />1,807,809 115,368
<br />5,593,170 900,760
<br />5 1.1 12.927 5.989.329
<br />73.865.861 10.178.714
<br />2,704,661 757,743
<br />598,756 107,684
<br />3,177,109 510,706
<br />15.758.907 2.384.016
<br />22.239.433 3.760.149
<br />51.626.428 6.418.565
<br />$78 652 423 $10 647 755
<br />
<br />Capital assets being depreciated:
<br />Buildings
<br />Other improvements
<br />Equipment
<br />Infrastructure
<br />Total capital assets
<br />being depreciated
<br />
<br />Less accumulated depreciation for:
<br />Buildings
<br />Other improvements
<br />Equipment
<br />Infrastructure
<br />Total accumulated depreciation
<br />
<br />Total capital assets
<br />being depreciated, net
<br />
<br />Governmental activities
<br />capital assets, net
<br />
<br />Business-type activities:
<br />Capital assets not being depreciated:
<br />Land
<br />Construction in progress
<br />Total capital assets
<br />not being depreciated
<br />
<br />$ 1,431,669 $ 11,000
<br /> 16.072 1.014.050
<br /> 1.447.741 1.025.050
<br /> 13,481,613 90,665
<br /> 647,904
<br /> 69.972.938 6.238.040
<br /> 84.102.455 6.328.705
<br /> 4,070,567 395,990
<br /> 216,997 58,691
<br /> 19.215.225 2.480.649
<br />23.502.789 2.935.330
<br /> 60.599.666 3.393.375
<br />$62 047 407 $ 4418425
<br /> 42
<br />
<br />Capital assets being depreciated:
<br />Buildings
<br />Equipment
<br />Collection and distribution
<br />Total capital assets
<br />being depreciated
<br />
<br />Less accumulated depreciation for:
<br />Buildings
<br />Equipment
<br />Collection and distribution
<br />Total accumulated depreciation
<br />
<br />Total capital assets
<br />being depreciated, net
<br />
<br />Business-type activities
<br />capital assets, net
<br />
<br />Deletions
<br />
<br />$
<br />(2.221.500)
<br />(2.221.500)
<br />
<br />(384,770)
<br />
<br />(384.770)
<br />
<br />(64,522)
<br />(64.522)
<br />
<br />(320.248)
<br />
<br />$(2541 748)
<br />
<br />$
<br />
<br />(10 1.450)
<br />(101.450)
<br />
<br />(101.450)
<br />(101.450)
<br />
<br />$
<br />
<br />Balance
<br />
<br />$29,033,685
<br />
<br />29.033.685
<br />
<br />18,525,212
<br />1,923,177
<br />6,109,160
<br />57.1 02.256
<br />
<br />83.659.805
<br />
<br />3,462,404
<br />706,440
<br />3,623,293
<br />18.142.923
<br />25.935.060
<br />
<br />57.724.745
<br />
<br />$86 758 430
<br />
<br />$ 1,442,669
<br />1.030.122
<br />
<br />2.472.791
<br />
<br />13,572,278
<br />647,904
<br />76.109.528
<br />
<br />90.329.710
<br />
<br />4,466,557
<br />275,688
<br />21.594.424
<br />26.336.669
<br />
<br />63.993.041
<br />
<br />$66 465 832
<br />
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