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CITY OF SAN LEANDRO <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />For The Year Ended June 30, 2016 <br /> <br /> <br />NOTE 5 – CAPITAL ASSETS <br /> <br />A. Government-Wide Financial Statements <br /> <br />At June 30, 2016, the City’s capital assets consisted of the following: <br /> <br /> <br />Governmental Business-Type <br />Activities Activities Total <br />Non-depreciable assets: <br />Land 16,648,489$ 5,234,310$ 21,882,799$ <br />Construction in Progress 58,263,227 58,263,227 <br />Total non-depreciable assets 16,648,489 63,497,537 80,146,026 <br />Depreciable assets: <br />Buildings 82,949,468 11,012,283 93,961,751 <br />Improvements 4,692,847 113,416 4,806,263 <br />Machinery and Equipment 9,748,823 5,895,241 15,644,064 <br />Licensed Vehicles 12,420,859 124,175 12,545,034 <br />Infrastructure: <br />Park Irrigation Systems 4,668,420 4,668,420 <br />Medians Irrigation 10,145,502 10,145,502 <br />Park Structures 2,848,650 2,848,650 <br />Roadway 250,615,643 250,615,643 <br />Sidewalk 74,895,578 74,895,578 <br />Curb and Gutter 37,447,790 37,447,790 <br /> Underground Piping and Storm Drain 20,025 4,692,203 4,712,228 <br /> Total depreciable assets 490,453,605 21,837,318 512,290,923 <br />Less accumulated depreciation (278,615,834) (10,720,592) (289,336,426) <br />Total depreciable assets, net 211,837,771 11,116,726 222,954,497 <br />Total capital assets 228,486,260$ 74,614,263$ 303,100,523$ <br /> <br />58