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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 business -type activities: <br />Non -Depreciable Assets: <br />Land <br />Construction in Progress <br />Total Non -Depreciable Assets <br />Depreciable Assets: <br />Buildings <br />Improvements <br />Machinery and equipment <br />Licensed Vehicles <br />Infrastructure <br />Total Depreciable Assets <br />Accumulated Depreciation: <br />Buildings <br />Improvements <br />Machinery and equipment <br />Licensed Vehicles <br />Infrastructure <br />Total Accumulated Depreciation <br />Total Business -Type Activities <br />Capital Assets, Net <br />Depreciation Expense for 2009-10: <br />Water Pollution Control <br />Shoreline <br />Total Depreciation Expense <br />Balance Balance <br />July 1, 2009 Additions Deletions Adjustments June 30, 2010 <br />$ 3,577,810 $ 6,500 $ S $ 3,584,310 <br />2,723,601 7,303,657 10,027,258 <br />6,301,411 7,310,157 - - 13,611,568 <br />10,066,422 <br />113,416 - <br />6,216,180 51,859 (88,085) <br />84,923 - - <br />2,271,514 - <br />18,752,455 51,859 (88,085) <br />- 10,066,422 <br />- 113,416 <br />- 6,179,954 <br />- 84,923 <br />2,271,514 <br />18,716,229 <br />(5,163,736) (182,172) - (5,345,908) <br />(113,416) - - (113,416) <br />(3,294,832) (120,827) 85,732 (3,329,927) <br />(45,065) (10,804) - - (55,869) <br />(640,450) (42,974) - - (683,424) <br />(9,257,499) (356,777) 85,732 - (9,528,544) <br />$ 15,796,367 $ 7,005,239 $ (2,353) $ - $ 22,799,253 <br />$ (241,559) <br />(115,218) <br />$ (356,777) <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 Assets. <br />60 <br />