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CITY OF SAN LEANDRO
<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />For The Year Ended June 30, 2021
<br />NOTE 5 – CAPITAL ASSETS (Continued)
<br />The following is a summary of capital assets for business-type activities:
<br />Balance Balance
<br />July 1, 2020 Additions Retirements Transfers June 30, 2021
<br />Non-Depreciable Assets:
<br />Land 5,234,310$ -$ -$ -$ 5,234,310$
<br />Construction in progress 1,148,155 2,522,852 - (1,024,230) 2,646,777
<br /> Total Non-Depreciable Assets 6,382,465 2,522,852 - (1,024,230) 7,881,087
<br />Depreciable Assets:
<br />Buildings 67,353,755 118,592 - 1,024,230 68,496,577
<br />Improvements 113,416 - - - 113,416
<br />Machinery and equipment 8,574,732 53,079 (37,986)- 8,589,825
<br />Licensed vehicles 143,975 9,014 - - 152,989
<br />Infrastructure 12,578,705 2,957,136 (7,841)- 15,528,000
<br /> Total Depreciable Assets 88,764,583 3,137,821 (45,827)1,024,230 92,880,807
<br />Accumulated Depreciation:
<br />Buildings (11,600,439) (1,426,399)- - (13,026,838)
<br />Improvements (113,416)- - - (113,416)
<br />Machinery and equipment (3,649,293) (149,858) 37,302 - (3,761,849)
<br />Licensed vehicles (94,898)(3,120)- - (98,018)
<br />Infrastructure (1,716,893) (263,188)- - (1,980,081)
<br /> Total Accumulated Depreciation (17,174,939) (1,842,565) 37,302 - (18,980,202)
<br /> Total Business-Type Activities
<br /> Capital Assets, Net 77,972,109$ 3,818,108$ (8,525)$ -$ 81,781,692$
<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 />63324
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