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CITY OF ELK RIVER, MINNESOTA <br />NOTES TO THE FINANCIAL STATEMENTS <br />DECEMBER 31, 2018 <br />NOTE 5: CAPITAL ASSETS - CONTINUED <br />Capital asset activity for the HRA component unit for the year ended December 31, 2018 was as follows: <br />Beginning Ending <br />Component Unit Balance Additions Deletions Balance <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 $ - $ - $ 257,100 <br />174,290 - - 174,290 <br />59,065 11,618 - 70,683 <br />115,225 (11,618) - 103,607 <br />$ 372,325 $ (11,618) $ - $ 360,707 <br />Depreciation expense was charged to functions/programs of the primary government as follows: <br />Governmental activities: <br />General government <br />$ <br />269,353 <br />Public safety <br />666,601 <br />Public works <br />3,273,313 <br />Culture and recreation <br />1,080,359 <br />Total depreciation expense - governmental activities <br />$ <br />5,2892626 <br />Business -type activities: <br />Municipal liquor <br />$ <br />119,186 <br />Sewer <br />1,639,461 <br />Storm Water <br />457,478 <br />Water <br />1,193,745 <br />Electric <br />2,297,349 <br />Total depreciation expense -business-type activities <br />$ <br />5,707,219 <br />49 <br />