|
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 (Continued)
<br />
<br />The following is a summary of capital assets for business-type activities:
<br />
<br />Balance Additions and Deletions and Balance
<br />July 1, 2015 Transfers Transfers June 30, 2016
<br />Non-Depreciable Assets:
<br />Land 5,234,310$ $$5,234,310$
<br />Construction in Progress 55,275,538 2,987,689 58,263,227
<br /> Total Non-Depreciable Assets 60,509,848 2,987,689 63,497,537
<br />Depreciable Assets:
<br />Buildings 11,012,283 11,012,283
<br />Improvements 113,416 113,416
<br />Machinery and equipment 8,932,968 218,984 (3,256,711) 5,895,241
<br />Licensed Vehicles 84,923 39,252 124,175
<br />Infrastructure 4,692,203 4,692,203
<br /> Total Depreciable Assets 24,835,793 258,236 (3,256,711) 21,837,318
<br />Accumulated Depreciation:
<br />Buildings (6,100,568) (195,390)(6,295,958)
<br />Improvements (113,416)(113,416)
<br />Machinery and equipment (3,472,545) (128,842) 443,275 (3,158,112)
<br />Licensed Vehicles (82,655)(3,140)(85,795)
<br />Infrastructure (978,360) (88,951)(1,067,311)
<br /> Total Accumulated Depreciation (10,747,544) (416,323) 443,275 (10,720,592)
<br /> Total Business-Type Activities
<br /> Capital Assets, Net 74,598,097$ 2,829,602$ (2,813,436)$ 74,614,263$
<br /> B. Funds Financial Statements
<br />
<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.
<br />60
|