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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2019
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<br />NOTE 5 – CAPITAL ASSETS (Continued)
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<br />The following is a summary of capital assets for business-type activities:
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<br />Balance Balance
<br />July 1, 2018 Additions Transfers June 30, 2019
<br />Non-Depreciable Assets:
<br />Land 5,234,310$ -$ -$ 5,234,310$
<br />Construction in progress 3,481,562 3,365,434 (5,377,781) 1,469,215
<br /> Total Non-Depreciable Assets 8,715,872 3,365,434 (5,377,781) 6,703,525
<br />Depreciable Assets:
<br />Buildings 67,353,755 67,353,755
<br />Improvements 113,416 113,416
<br />Machinery and equipment 6,214,006 39,217 2,451,268 8,704,491
<br />Licensed vehicles 124,175 124,175
<br />Infrastructure 6,643,367 2,926,513 9,569,880
<br /> Total Depreciable Assets 80,448,719 39,217 5,377,781 85,865,717
<br />Accumulated Depreciation:
<br />Buildings (8,930,253) (1,308,576)(10,238,829)
<br />Improvements (113,416)(113,416)
<br />Machinery and equipment (3,465,952) (156,625)(3,622,577)
<br />Licensed vehicles (90,292)(1,895)(92,187)
<br />Infrastructure (1,328,275) (138,264)(1,466,539)
<br /> Total Accumulated Depreciation (13,928,188) (1,605,360)(15,533,548)
<br /> Total Business-Type Activities
<br /> Capital Assets, Net 75,236,403$ 1,799,291$ -$ 77,035,694$
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<br />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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<br />63210
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