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CITY OF SAN LEANDRO <br />NOTES TO BASIC FINANCIAL STATEMENTS <br />For The Year Ended June 30, 2024 <br />NOTE 6 – CAPITAL ASSETS <br />A.Government-Wide Financial Statements <br />At June 30, 2024, 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$ 5,142,310$21,613,715$ <br />Construction in Progress 31,214,275 10,735,747 41,950,022 <br />Total non-depreciable assets 47,685,680 15,878,057 63,563,737 <br />Depreciable assets: <br />Buildings 89,970,152 64,269,714 154,239,866 <br />Improvements 10,750,759 113,416 10,864,175 <br />Machinery and Equipment 15,236,366 8,449,773 23,686,139 <br />Licensed Vehicles 17,495,046 129,102 17,624,148 <br />Subscription asset 544,051 - 544,051 <br />Infrastructure: <br />Park Irrigation Systems 4,668,420 - 4,668,420 <br />Medians Irrigation 10,145,502 - 10,145,502 <br />Park Structures 12,787,941 - 12,787,941 <br />Roadway 257,069,835 - 257,069,835 <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 11,338,114 11,580,836 <br />Water Pollution Plant - 6,588,227 6,588,227 <br />Total depreciable assets 531,254,162 90,888,346 622,142,508 <br />Less accumulated depreciation (401,155,607)(21,248,659) (422,404,266) <br />Total depreciable assets, net 130,098,555 69,639,687 199,738,242 <br />Total capital assets 177,784,235$ 85,517,744$ 263,301,979$ <br />63