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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2016 <br />Depreciation expense was charged to functions/programs of the City as follows: <br />Governmental activities: <br />General government <br />Public safety <br />Public services <br />Conservation of natural resources <br />Community development <br />Total depreciation expense - governmental activities <br />Business -type activities: <br />Water <br />Sewer <br />Total depreciation expense - business -type activities <br />59 <br />$222,823 <br />332,173 <br />2,364,514 <br />850 <br />5,797 <br />$2,926,157 <br />$436,384 <br />456,422 <br />$892,806 <br />