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CITY OF SAN LEANDRO <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />For The Year Ended June 30, 2022 <br />NOTE 6 – CAPITAL ASSETS <br />A.Government-Wide Financial Statements <br />At June 30, 2022, the City’s capital assets consisted of the following: <br />Governmental Business-Type <br />Activities Activities Total <br />Non-depreciable assets: <br />Land 16,471,405$ 5,234,310$ 21,705,715$ <br />Construction in Progress 14,743,502 6,525,557 21,269,059 <br />Total non-depreciable assets 31,214,907 11,759,867 42,974,774 <br />Depreciable assets: <br />Buildings 82,705,552 68,814,409 151,519,961 <br />Improvements 10,750,759 113,416 10,864,175 <br />Machinery and Equipment 15,086,312 8,483,324 23,569,636 <br />Licensed Vehicles 15,796,359 106,348 15,902,707 <br />Infrastructure: <br />Park Irrigation Systems 4,668,420 - 4,668,420 <br />Medians Irrigation 10,145,502 - 10,145,502 <br />Park Structures 12,656,615 - 12,656,615 <br />Roadway 255,965,326 - 255,965,326 <br />Sidewalk 74,895,578 - 74,895,578 <br />Curb and Gutter 37,447,790 - 37,447,790 <br /> Underground Piping and Storm Drain 242,722 10,571,720 10,814,442 <br /> Water Pollution Plant - 5,468,993 5,468,993 <br /> Total depreciable assets 520,360,935 93,558,210 613,919,145 <br />Less accumulated depreciation (374,450,820) (20,712,307) (395,163,127) <br />Total depreciable assets, net 145,910,115 72,845,903 218,756,018 <br />Total capital assets 177,125,022$ 84,605,770$ 261,730,792$ <br />62