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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2021
<br />
<br />
<br />NOTE 5 – CAPITAL ASSETS (Continued)
<br />
<br />The following is a summary of capital assets for governmental activities:
<br />
<br />Balance Balance
<br />July 1, 2020 Additions Retirements Transfers June 30, 2021
<br />Non-Depreciable Assets:
<br />Land 16,550,305$ -$ (78,900)$ -$ 16,471,405$
<br />Construction in progress 12,944,919 11,794,138 - (2,252,887) 22,486,170
<br /> Total Non-Depreciable Assets 29,495,224 11,794,138 (78,900) (2,252,887) 38,957,575
<br />Depreciable Assets:
<br />Buildings 82,705,552 - - - 82,705,552
<br />Improvements 10,438,268 - - 266,605 10,704,873
<br />Machinery and equipment 12,890,027 221,169 (208,337)- 12,902,859
<br />Licensed vehicles 15,609,224 1,126,006 (645,429)- 16,089,801
<br />Infrastructure 383,577,664 15,442 (30,010) 1,986,282 385,549,378
<br /> Total Depreciable Assets 505,220,735 1,362,617 (883,776) 2,252,887 507,952,463
<br />Accumulated Depreciation:
<br />Buildings (29,852,783) (1,525,608)- - (31,378,391)
<br />Improvements (5,401,104) (203,146)- - (5,604,250)
<br />Machinery and equipment (9,408,024) (440,772)198,900 - (9,649,896)
<br />Licensed vehicles (9,297,015) (1,428,652)645,431 - (10,080,236)
<br />Infrastructure (288,260,730) (13,316,440)30,011 - (301,547,159)
<br /> Total Accumulated Depreciation (342,219,656) (16,914,618)874,342 - (358,259,932)
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<br /> Depreciable Assets, Net 163,001,079 (15,552,001)(9,434) 2,252,887 149,692,531
<br /> Total Governmental Activities
<br /> Capital Assets, Net 192,496,303$ (3,757,863)$ (88,334)$ -$ 188,650,106$
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<br />Governmental activities depreciation expenses for capital assets for the year ended June 30, 2021, are as
<br />follows:
<br />
<br />General Government 470,777$
<br />Public Safety 627,704
<br />Engineering and Transportation 12,554,070
<br />Recreation and Human services 1,569,259
<br />Community Development 470,778
<br />Subtotal 15,692,588
<br />Capital assets held by the City's Internal Service Funds 1,222,030
<br />Total Depreciation Expense 16,914,618$
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<br />62323
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