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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2015
<br />
<br />
<br />NOTE 6 – CAPITAL ASSETS (Continued)
<br />
<br />The following is a summary of capital assets for governmental activities:
<br />
<br />Balance Additions and Deletions and Balance
<br />July 1, 2014 Transfers Transfers June 30, 2015
<br />Non-Depreciable Assets:
<br />Land 14,566,850$ $$14,566,850$
<br /> Total Non-Depreciable Assets 14,566,850 14,566,850
<br />Depreciable Assets:
<br />Buildings 82,063,548 82,063,548
<br />Improvements 4,692,847 4,692,847
<br />Machinery and equipment 9,542,269 331,461 (305,250) 9,568,480
<br />Licensed Vehicles 9,966,199 1,413,803 (434,345) 10,945,657
<br />Infrastructure 380,641,608 380,641,608
<br /> Total Depreciable Assets 486,906,471 1,745,264 (739,595) 487,912,140
<br />Accumulated Depreciation:
<br />Buildings (20,419,165) (1,590,385)(22,009,550)
<br />Improvements (4,657,298)(27,223)(4,684,521)
<br />Machinery and equipment (6,699,283)(840,145)278,286 (7,261,142)
<br />Licensed Vehicles (7,053,778)(717,817)23,657 (7,747,938)
<br />Infrastructure (207,012,432) (13,724,474)(220,736,906)
<br /> Total Accumulated Depreciation (245,841,956) (16,900,044)301,943 (262,440,057)
<br />
<br /> Depreciable Assets, Net 241,064,515 (15,154,780)(437,652) 225,472,083
<br /> Total Governmental Activities
<br /> Capital Assets, Net 255,631,365$ (15,154,780)$ (437,652)$ 240,038,933$
<br /> Governmental activities depreciation expenses for capital assets for the year ended June 30, 2015, are as
<br />follows:
<br />
<br />General Government 318,268$
<br />Public Safety 477,402
<br />Transportation 13,208,135
<br />Recreation and Human services 1,591,342
<br />Community Development 318,268
<br />Subtotal 15,913,415
<br />Capital assets held by the City's Internal Service Funds 986,629
<br />Total Depreciation Expense 16,900,044$
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