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CAPITAL ASSETS AND DEBT ADMINISTRATION <br />Capital Assets <br />The City's investment in capital assets for its governmental and business type activities as of June 30, <br />2014, amounts to $325 million (net of accumulated depreciation), a slight decrease of $2.5 million. <br />Investment in capital assets includes land, buildings, improvements, machinery and equipment, <br />infrastructure and construction in progress. Infrastructure assets are items that are normally immovable <br />and of value only to the City such as roads, bridges, streets and sidewalks, drainage systems, lighting <br />systems, and similar infrastructure. <br />Major Capital asset activity during the current fiscal year included the following: Downtown Parking <br />Garage and the Water Pollution Control Plant Expansion Projects. <br />The following is a summary of the City's capital assets: <br />City of San Leandro <br />Capital Assets (net of depreciation) <br />Year Ended June 30,2014 <br />(in thousands) <br />Additional information on the City's capital assets can be found in Note 6 of the notes to the financial <br />statements. <br />17 <br />Governmental Activities <br />Business -Type <br />Activities <br />Total <br />2014 <br />2013 <br />2014 <br />2013 <br />2014 <br />2013 <br />Land <br />$14,566 <br />$14,566 <br />$ 5,234 <br />$ 5,234 <br />$ 19,800 $ <br />19,800 <br />Construction in progress <br />- <br />10,691 <br />49,527 <br />36,770 <br />49,527 <br />47,461 <br />Total non -depreciable assets <br />14,566 <br />25,257 <br />54,761 <br />42,004 <br />69,327 <br />67,261 <br />Depreciable asets (net of depreciation) <br />Buildings <br />61,644 <br />53,991 <br />5,108 <br />5,304 <br />66,752 <br />59,295 <br />Improvements other than buildings <br />36 <br />314 <br />- <br />- <br />36 <br />314 <br />Machinery and equipment <br />2,843 <br />2,686 <br />5,750 <br />5,909 <br />8,593 <br />8,595 <br />Licensed Vehicles <br />2,912 <br />3,176 <br />5 <br />8 <br />2,917 <br />3,184 <br />Infrastructure <br />173,630 <br />185,789 <br />3,804 <br />3,181 <br />177,434 <br />188,970 <br />Total depreciable assets <br />241,065 <br />245,956 <br />$14,667 <br />$14,402 <br />255,732 <br />260,358 <br />Total capital assets $ <br />255,631 $ <br />271,213 <br />$ 69,428 <br />$ 56,406 <br />$ 325,059 $ <br />327,619 <br />Additional information on the City's capital assets can be found in Note 6 of the notes to the financial <br />statements. <br />17 <br />