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City of Elk River
<br />Notes to Basic Financial Statements
<br />NOTE 8 — CAPITAL ASSETS (CONTINUED)
<br />Primary Government (Continued)
<br />Business -type activities
<br />Capital assets not being depreciated
<br />Land
<br />Construction in progress
<br />Total capital assets not
<br />being depreciated
<br />Other capital assets
<br />Buildings and improvements
<br />Improvements other than buildings
<br />Equipment and furniture
<br />Intangible assets
<br />Collection and distribution
<br />Leased equipment
<br />Total other capital assets
<br />at historical cost
<br />Less accumulated depreciation for
<br />Buildings and improvements
<br />Improvements other than buildings
<br />Equipment and furniture
<br />Intangible assets
<br />Collection and distribution
<br />Less accumulated amortization for
<br />Leased equipment
<br />Total accumulated
<br />depreciation and amortization
<br />Total other capital
<br />assets, net
<br />Business -type activities
<br />capital assets, net
<br />Beginning
<br />Ending
<br />Balance
<br />Increases
<br />Decreases
<br />Balance
<br />$ 1,924,686
<br />$ 40,340
<br />$ -
<br />$ 1,965,026
<br />7,243,598
<br />8,795,778
<br />13,687,789
<br />2,351,587
<br />9,168,284
<br />8,836,118
<br />13,687,789
<br />4,316,613
<br />27,762,844
<br />12,381,413
<br />-
<br />40,144,257
<br />266,259
<br />-
<br />-
<br />266,259
<br />12,144,130
<br />979,684
<br />193,819
<br />12,929,995
<br />25,895,865
<br />940,467
<br />-
<br />26,836,332
<br />140,337,044
<br />6,346,582
<br />3,851,442
<br />142,832,184
<br />-
<br />50,570
<br />2,562
<br />48,008
<br />206,406,142
<br />20,698,716
<br />4,047,823
<br />223,057,035
<br />11,820,037
<br />923,092
<br />-
<br />12,743,129
<br />91,659
<br />15,923
<br />-
<br />107,582
<br />5,252,134
<br />820,928
<br />148,068
<br />5,924,994
<br />2,170,287
<br />668,136
<br />-
<br />2,838,423
<br />73,975,521
<br />3,957,308
<br />3,851,442
<br />74,081,387
<br />-
<br />8,482
<br />2,562
<br />5,920
<br />93,309,638
<br />6,393,869
<br />4,002,072
<br />95,701,435
<br />113,096,504
<br />14,304,847
<br />45,751
<br />127,355,600
<br />$ 122,264,788
<br />$ 23,140,965
<br />$ 13,733,540
<br />$ 131,672,213
<br />Depreciation expense was charged to functions/programs of the business -type activities as follows:
<br />Business -type activities
<br />Municipal liquor $ 93,815
<br />Sewer 1,641,444
<br />Storm water 478,502
<br />Electric 3,062,751
<br />Water 1,117,357
<br />Total depreciation expense - business -type activities $ 6,393,869
<br />71
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