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ELK RISER MUNICIPAL UTILITIES
<br />ELK RIVER, MINNESOTA
<br />NaTES T4 FINANCIAL STATEMENTS
<br />DECEMBER 31, 2009 AND 2008
<br />Dote Z: DETA~LFD Iv®TES ®N ALL FUN1~S a C~NTIwET~
<br />B. Capital Assets
<br />Electric and water fund capital asset activity for the year ended December 31, 2009 was as follows:
<br />Beginning Ending
<br />Balance Increases Decreases Balance
<br />Capital assets not
<br />being depreciated
<br />Land
<br />Const~~ction in progress
<br />Total capital assets
<br />not being depreciated
<br />Capital assets being depreciated
<br />Land improvements
<br />Buildings
<br />Machinery and equipment
<br />Infrast~ructu~•e
<br />Total capital assets
<br />being depreciated
<br />Less accumulated
<br />depreciation for
<br />Land improvements
<br />Buildings
<br />Machinery and equipment
<br />Infrastructure
<br />Total accumulated
<br />depreciation
<br />Total capital assets
<br />being depreciated, net
<br />Business-type activities
<br />capital assets, net
<br />$ 281,775 $ - $ ~ $ 281,775
<br />195,605 1,346,708 (1,417,665) 54,648
<br />
<br />477,380 1,30G,7D8 (1,417,665 366,423
<br />
<br />63,147 - - 63,147
<br />3,463,486 43,139 - 3,506,625
<br />4,118,344 192,331 (266,697} 4,043,978
<br />73,274,840 1,250,133 - 74,524,973
<br />
<br />80,919,817 1,485,403 266,697 82,13 8,723
<br />(36,672) (2,526) ~ (39,195)
<br />(994,556) (110,405) - (1,104,961)
<br />(2,879,523) (271,593} 266,697 (2,884,419)
<br />24,150,382} - . _2,699,263} - (26,549,645)
<br />- (28,061,133}, (3,083,787}
<br />52,558,684 (1,598,184}
<br />- 51,260,500
<br />$ 53,336,064 $ 291476 $ ~1,417,b65) $ 51,626,923
<br />264,697 ~3D,878,223~
<br />-37_
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