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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 <br />A. Government -Wide Financial Statements <br />At June 30, 2019, the City's capital assets consisted of the following: <br />Coil <br />Governmental <br />Business -Type <br />Activities <br />Activities <br />Total <br />Non -depreciable assets: <br />Land <br />$ 16,550,305 <br />$ 5,234,310 $ <br />21,784,615 <br />Construction in Progress <br />4,047,965 <br />1,469,215 <br />5,517,180 <br />Total non -depreciable assets <br />20,598,270 <br />6,703,525 <br />27,301,795 <br />Depreciable assets: <br />Buildings <br />82,705,552 <br />67,353,755 <br />150,059,307 <br />Improvements <br />10,438,268 <br />113,416 <br />10,551,684 <br />Machinery and Equipment <br />12,174,725 <br />8,704,491 <br />20,879,216 <br />Licensed Vehicles <br />15,087,115 <br />124,175 <br />15,211,290 <br />Infrastructure: <br />Park Irrigation Systems <br />4,668,420 <br />4,668,420 <br />Medians Irrigation <br />10,145,502 <br />10,145,502 <br />Park Structures <br />2,886,103 <br />2,886,103 <br />Roadway <br />253,319,183 <br />253,319,183 <br />Sidewalk <br />74,895,578 <br />74,895,578 <br />Curb and Gutter <br />37,447,790 <br />37,447,790 <br />Underground Piping and Storm Drain <br />20,025 <br />9,569,880 <br />9,589,905 <br />Total depreciable assets <br />503,788,261 <br />85,865,717 <br />589,653,978 <br />Less accumulated depreciation <br />(326,479,343) <br />(15,533,548) <br />(342,012,891) <br />Total depreciable assets, net <br />177,308,918 <br />70,332,169 <br />247,641,087 <br />Total capital assets <br />$ 197,907,188 <br />$ 77,035,694 $ <br />274,942,882 <br />Coil <br />