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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2017 <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 />$361,534 <br />346,690 <br />2,248,202 <br />850 <br />2,407 <br />$2,959,683 <br />$580,804 <br />477,094 <br />$1,057,898 <br />