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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2019
<br />NOTE 5 – CAPITAL ASSETS (Continued)
<br />The following is a summary of capital assets for governmental activities:
<br />Balance Balance
<br />July 1, 2018 Additions Retirements Transfers June 30, 2019
<br />Non-Depreciable Assets:
<br />Land 16,550,305$ -$ -$-$16,550,305$
<br />Construction in progress 8,592,893 3,176,269 (7,721,197) 4,047,965
<br /> Total Non-Depreciable Assets 25,143,198 3,176,269 (7,721,197) 20,598,270
<br />Depreciable Assets:
<br />Buildings 82,705,552 82,705,552
<br />Improvements 7,734,728 2,703,540 10,438,268
<br />Machinery and equipment 11,255,701 (97,640) 1,016,664 12,174,725
<br />Licensed vehicles 13,546,988 1,169,787 (889,660) 1,260,000 15,087,115
<br />Infrastructure 380,641,608 2,740,993 383,382,601
<br /> Total Depreciable Assets 495,884,577 1,169,787 (987,300) 7,721,197 503,788,261
<br />Accumulated Depreciation:
<br />Buildings (26,742,414) (1,566,014)(28,308,428)
<br />Improvements (4,997,035) (202,035)(5,199,070)
<br />Machinery and equipment (8,809,579) (463,574)97,640 (9,175,513)
<br />Licensed vehicles (8,734,059) (1,016,668)889,660 (8,861,067)
<br />Infrastructure (261,697,363) (13,237,902)(274,935,265)
<br /> Total Accumulated Depreciation (310,980,450) (16,486,193)987,300 (326,479,343)
<br /> Depreciable Assets, Net 184,904,127 (15,316,406)7,721,197 177,308,918
<br /> Total Governmental Activities
<br /> Capital Assets, Net 210,047,325$ (12,140,137)$ -$ -$197,907,188$
<br />Governmental activities depreciation expenses for capital assets for the year ended June 30, 2019, are as
<br />follows:
<br />General Government 310,770$
<br />Public Safety 466,154
<br />Engineering and Transportation 12,896,934
<br />Recreation and Human services 1,553,848
<br />Community Development 310,770
<br />Subtotal 15,538,476
<br />Capital assets held by the City's Internal Service Funds 947,717
<br />Total Depreciation Expense 16,486,193$
<br />62209
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