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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 business -type activities:
<br />Total Accumulated Depreciation (13,928,188) (1,605,360)
<br />(15,533,548)
<br />Total Business -Type Activities
<br />Capital Assets, Net $ 75,236,403 $ 1,799,291 $ - $ 77,035,694
<br />B. Funds Financial Statements
<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 />r4%]
<br />Balance
<br />Balance
<br />July 1, 2018
<br />Additions
<br />Transfers
<br />June 30, 2019
<br />Non -Depreciable Assets:
<br />Land
<br />$ 5,234,310
<br />$ -
<br />$ -
<br />$ 5,234,310
<br />Construction in progress
<br />3,481,562
<br />3,365,434
<br />(5,377,781)
<br />1,469,215
<br />Total Non -Depreciable Assets
<br />8,715,872
<br />3,365,434
<br />(5,377,781)
<br />6,703,525
<br />Depreciable Assets:
<br />Buildings
<br />67,353,755
<br />67,353,755
<br />Improvements
<br />113,416
<br />113,416
<br />Machinery and equipment
<br />6,214,006
<br />39,217
<br />2,451,268
<br />8,704,491
<br />Licensed vehicles
<br />124,175
<br />124,175
<br />Infrastructure
<br />6,643,367
<br />2,926,513
<br />9,569,880
<br />Total Depreciable Assets
<br />80,448,719
<br />39,217
<br />5,377,781
<br />85,865,717
<br />Accumulated Depreciation:
<br />Buildings
<br />(8,930,253)
<br />(1,308,576)
<br />(10,238,829)
<br />Improvements
<br />(113,416)
<br />(113,416)
<br />Machinery and equipment
<br />(3,465,952)
<br />(156,625)
<br />(3,622,577)
<br />Licensed vehicles
<br />(90,292)
<br />(1,895)
<br />(92,187)
<br />Infrastructure
<br />(1,328,275)
<br />(138,264)
<br />(1,466,539)
<br />Total Accumulated Depreciation (13,928,188) (1,605,360)
<br />(15,533,548)
<br />Total Business -Type Activities
<br />Capital Assets, Net $ 75,236,403 $ 1,799,291 $ - $ 77,035,694
<br />B. Funds Financial Statements
<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 />r4%]
<br />
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