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CITY OF LINO LAKES, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2013
<br />Note 3 CAPITAL ASSETS (CONTINUED)
<br />Business -Type Activities:
<br />Capital Assets, Being Depreciated:
<br />Buildings
<br />Machinery and Shop Equipment
<br />Water and Sewer Lines
<br />Total Capital Assets, Being Depreciated
<br />Accumulated Depreciation for:
<br />Buildings
<br />Machinery and Shop Equipment
<br />Water and Sewer Lines
<br />Total Accumulated Depreciation
<br />Total Capital Assets, Being Depreciated, Net
<br />Business -Type Capital Assets, Net
<br />Beginning
<br />General Government
<br />Ending
<br />Balance
<br />Increases
<br />Decreases
<br />Balance
<br />Parks, Recreation and Forestry
<br />142,268
<br />Community Development
<br />500
<br />$ 48,690
<br />$ -
<br />$ -
<br />$ 48,690
<br />503,871
<br />54,354
<br />(12,714)
<br />545,511
<br />41,070,336
<br />425,028
<br />41,495,364
<br />41,622,897
<br />479,382
<br />(12,714)
<br />42,089,565
<br />(48,690)
<br />-
<br />-
<br />(48,690)
<br />(307,968)
<br />(17,330)
<br />12,714
<br />(312,584)
<br />(12,468,144)
<br />(836,863)
<br />-
<br />(13,305,007)
<br />(12,824,802)
<br />(854,193)
<br />12,714
<br />(13,666,281)
<br />28,798,095
<br />(374,811)
<br />-
<br />28,423,284
<br />$ 28,798,095
<br />$ (374,811)
<br />$ -
<br />$ 28,423,284
<br />Depreciation expense charged to functions/programs of the primary government as follows:
<br />Governmental Activities:
<br />General Government
<br />$ 238,194
<br />Public Safety
<br />114,976
<br />Public Services
<br />2,413,609
<br />Parks, Recreation and Forestry
<br />142,268
<br />Community Development
<br />500
<br />Total Depreciation Expense, Governmental Activities
<br />$ 2,909,547
<br />Business -type Activities:
<br />Water $ 416,468
<br />Sewer 437,725
<br />Total Depreciation Expense, Governmental Activities $ 854,193
<br />The City contributed $425,028 of capital assets from the governmental activities to the business -type activities.
<br />47
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