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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)
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<br />The following is a summary of capital assets for business-type activities:
<br />
<br />Balance Additions and Deletions and Balance
<br />July 1, 2014 Transfers Transfers June 30, 2015
<br />Non-Depreciable Assets:
<br />Land 5,234,310$ $$5,234,310$
<br />Construction in Progress 49,527,138 5,748,400 55,275,538
<br /> Total Non-Depreciable Assets 54,761,448 5,748,400 60,509,848
<br />Depreciable Assets:
<br />Buildings 11,012,283 11,012,283
<br />Improvements 113,416 113,416
<br />Machinery and equipment 9,389,787 (456,819) 8,932,968
<br />Licensed Vehicles 84,923 84,923
<br />Infrastructure 4,692,203 4,692,203
<br /> Total Depreciable Assets 25,292,612 (456,819) 24,835,793
<br />Accumulated Depreciation:
<br />Buildings (5,905,059) (195,509)(6,100,568)
<br />Improvements (113,416)(113,416)
<br />Machinery and equipment (3,639,964) (230,201) 397,620 (3,472,545)
<br />Licensed Vehicles (79,989)(2,666)(82,655)
<br />Infrastructure (888,102)(90,258)(978,360)
<br /> Total Accumulated Depreciation (10,626,530) (518,634) 397,620 (10,747,544)
<br /> Total Business-Type Activities
<br /> Capital Assets, Net 69,427,530$ 5,229,766$ (59,199)$ 74,598,097$ 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
<br />Position.
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