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CITY OF LINO LAKES, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2017
<br />Note 5 CAPITAL ASSETS
<br />Capital asset activity for the year ended December 31, 2017 was as follows:
<br />Beginning Ending
<br />Balance Increases Decreases Transfers Balance
<br />Governmental activities:
<br />Capital assets, not being depreciated:
<br />Land $3,275,859 $44,200 $ $ $3,320,059
<br />Wetland credits - 162,372 162,372
<br />Construction in progress 8,961,062 2,742,038 (9,050,652) (170,210) 2,482,238
<br />Total capital assets, not being depreciated 12,236,921 2,948,610 (9,050,652) (170,210) 5,964,669
<br />Capital assets, being depreciated:
<br />Buildings
<br />Office equipment and furniture
<br />Vehicles
<br />Machinery and shop equipment
<br />Other equipment
<br />Infrastructure
<br />Total capital assets, being depreciated
<br />Less accumulated depreciation for:
<br />Buildings
<br />Office equipment and furniture
<br />Vehicles
<br />Machinery and shop equipment
<br />Other equipment
<br />Infrastructure
<br />Total accumulated depreciation
<br />Total capital assets being depreciated - net
<br />Governmental activities capital assets - net
<br />Business -type activities:
<br />Capital assets, not being depreciated:
<br />Construction in progress
<br />Capital assets, being depreciated:
<br />Machinery and shop equipment
<br />Water and sewer systems
<br />Total capital assets, being depreciated
<br />Accumulated depreciation for:
<br />Machinery and shop equipment
<br />Water and sewer systems
<br />Total accumulated depreciation
<br />Total capital assets being depreciated - net
<br />Business -type activities capital assets - net
<br />6,891,847
<br />4,029,901
<br />10,921,748
<br />659,440
<br />124,186
<br />783,626
<br />3,417,668
<br />1,102,354
<br />(175,204)
<br />4,344,818
<br />2,309,413
<br />275,921
<br />(28,017)
<br />2,557,317
<br />1,034,126
<br />77,284
<br />1,111,410
<br />80,738,460
<br />5,144,197
<br />85,882,657
<br />95,050,954
<br />10,753,843
<br />(203,221)
<br />0
<br />105,601,576
<br />4,185,492
<br />360,245
<br />4,545,737
<br />501,736
<br />45,113
<br />546,849
<br />2,046,936
<br />396,889
<br />(115,362)
<br />2,328,463
<br />1,292,081
<br />154,165
<br />(22,553)
<br />1,423,693
<br />827,741
<br />16,573
<br />844,314
<br />57,279,464
<br />1,986,698
<br />59,266,162
<br />66,133,450
<br />2,959,683
<br />(137,915)
<br />0
<br />68,955,218
<br />28,917,504
<br />7,794,160
<br />(65,306)
<br />(170,210)
<br />36,646,358
<br />$41,154,425
<br />$10,742,770
<br />($9,115,958)
<br />($170,210)
<br />$42,611,027
<br />Beginning
<br />Ending
<br />Balance
<br />Increases
<br />Decreases
<br />Transfers
<br />Balance
<br />$5,617,436
<br />$1,006,237
<br />($5,116,520)
<br />$
<br />$1,507,153
<br />474,654
<br />-
<br />474,654
<br />42,858,242
<br />4,969,313
<br />170,210
<br />47,997,765
<br />43,332,896
<br />4,969,313
<br />0
<br />170,210
<br />48,472,419
<br />307,215
<br />19,870
<br />-
<br />327,085
<br />16,782,509
<br />1,038,028
<br />17,820,537
<br />17,089,724
<br />1,057,898
<br />0
<br />0
<br />18,147,622
<br />26,243,172
<br />3,911,415
<br />0
<br />170,210
<br />30,324,797
<br />$31,860,608
<br />$4,917,652
<br />($5,116,520)
<br />$170,210
<br />$31,831,950
<br />58
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