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City of San Leandro
<br />Notes to Basic Financial Statements
<br />For the year ended June 30, 2012
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<br />NOTE 6 – CAPITAL ASSETS, Continued
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<br />A. Government-Wide Financial Statements, Continued
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<br />The following is a summary of capital assets for business-type activities:
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<br />Balance Balance
<br />July 1, 2011 Additions Deletions Adjustments June 30, 2012
<br />Non-Depreciable Assets:
<br />Land 5,234,310$ -$ -$ -$ 5,234,310$
<br />Construction in Progress 10,157,068 12,328,147 - - 22,485,215
<br /> Total Non-Depreciable Assets 15,391,378 12,328,147 - - 27,719,525
<br />Depreciable Assets:
<br />Buildings 10,090,798 - - - 10,090,798
<br />Improvements 113,416 - - - 113,416
<br />Machinery and equipment 11,053,303 18,789 (1,563,442) - 9,508,650
<br />Licensed Vehicles 84,923 - - - 84,923
<br />Infrastructure 2,271,514 - - - 2,271,514
<br /> Total Depreciable Assets 23,613,954 18,789 (1,563,442) - 22,069,301
<br />Accumulated Depreciation:
<br />Buildings (5,515,922) (188,564) - - (5,704,486)
<br />Improvements (113,416) - - - (113,416)
<br />Machinery and equipment (3,301,665) (382,636) 272,972 - (3,411,329)
<br />Licensed Vehicles (65,837) (8,820) - - (74,657)
<br />Infrastructure (713,498) (55,218) - - (768,716)
<br /> Total Accumulated Depreciation (9,710,338) (635,238) 272,972 - (10,072,604)
<br /> Total Business-Type Activities
<br /> Capital Assets, Net 29,294,994$ 11,711,698$ (1,290,470)$ -$ 39,716,222$
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<br />Depreciation Expense for 2011-12:
<br />Water Pollution Control (516,405)$
<br />Shoreline (118,833)
<br /> Total Depreciation Expense (635,238)$
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<br />B. Funds Financial Statements
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<br />The Funds Financial Statements do not present General Government Capital Assets but are shown in the
<br />Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Assets.
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