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City of San Leandro
<br />Notes to Basic Financial Statements
<br />For the year ended June 30, 2010
<br />NOTE 6 — CAPITAL ASSETS, Continued
<br />A. Government -Wide Financial Statements, Continued
<br />The following is a summary of capital assets for governmental activities:
<br />Balance
<br />Balance
<br />July 1, 2009
<br />Additions
<br />Deletions
<br />.adjustments
<br />June 30, 2010
<br />Non -Depreciable Assets:
<br />Land
<br />$ 17,526,442
<br />$ 264,986
<br />$ -
<br />$ -
<br />$ 17,791,428
<br />Construction In Progress
<br />28,352,269
<br />13,336,877
<br />(7,011,140)
<br />154,961
<br />34,832,967
<br />Total Non -Depreciable Assets
<br />45,878,711
<br />13,601,863
<br />(7,011,140)
<br />154,961
<br />52,624,395
<br />Depreciable Assets:
<br />Buildings
<br />61,564,094
<br />412,012
<br />-
<br />-
<br />61,976,106
<br />Improvements
<br />4,692,847
<br />-
<br />-
<br />-
<br />4,692,847
<br />Machinery and equipment
<br />8,037,652
<br />52,870
<br />(181,795)
<br />-
<br />7,908,727
<br />Licensed Vehicles
<br />8,615,200
<br />217,760
<br />(450,167)
<br />-
<br />8,382,793
<br />Infrastructure
<br />357,403,119
<br />7,011,140
<br />-
<br />364,414,259
<br />Total Depreciable Assets
<br />440,312,912
<br />7,693,782
<br />(631,962)
<br />-
<br />447,374,732
<br />Accumulated Depreciation:
<br />Buildings
<br />(14,751,805)
<br />(1,200,217)
<br />-
<br />(15,952,022)
<br />Improvements
<br />(4,412,880)
<br />(50,197)
<br />-
<br />-
<br />(4,463,077)
<br />Machinery and equipment
<br />(3,951,002)
<br />(693,390)
<br />164,802
<br />-
<br />(4,479,590)
<br />Licensed Vehicles
<br />(4,796,702)
<br />(770,301)
<br />405,401
<br />-
<br />(5,161,602)
<br />Infrastructure
<br />(140,041,812)
<br />(12,853,736)
<br />(152,895,548)
<br />Total Accumulated Depreciation
<br />(167,954,201)
<br />(15,567,841)
<br />570,203
<br />(182,951,839)
<br />Depreciable Assets, Net
<br />272,358,711
<br />(7,874,059)
<br />(61,759)
<br />-
<br />264,422,893
<br />Total Governmental Activities
<br />Capital Assets, Net
<br />$ 318,237,422
<br />$ 5,727,804
<br />$ (7,072,899)
<br />$ 154,961
<br />$ 317,047,288
<br />Governmental activities depreciation expenses for capital assets for the year ended June 30, 2010, are as
<br />follows:
<br />General Government $ 15,149,067
<br />Public Safety 259,983
<br />Transportation 133,883
<br />Recreation and Human services 20,238
<br />Community Development 4,670
<br />Total Depreciation Expense $ 15,567,841
<br />59
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