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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2012 <br /> <br />47 <br /> <br />Note 3 CAPITAL ASSETS (CONTINUED) <br />BeginningEnding <br />BalanceIncreasesDecreasesBalance <br />Business-Type Activities: <br />Capital Assets, Being Depreciated: <br />Buildings48,690 $ -$ -$ 48,690 $ <br />Machinery and Shop Equipment493,491 10,380 - 503,871 <br />Water and Sewer Lines41,042,356 27,980 - 41,070,336 <br />Total Capital Assets, Being Depreciated41,584,537 38,360 - 41,622,897 <br />Accumulated Depreciation for: <br />Buildings(48,690) - - (48,690) <br />Machinery and Shop Equipment(288,940) (19,028) - (307,968) <br />Water and Sewer Lines(11,625,105) (843,039) - (12,468,144) <br />Total Accumulated Depreciation(11,962,735) (862,067) - (12,824,802) <br />Total Capital Assets, Being Depreciated, Net29,621,802 (823,707) - 28,798,095 <br />Business-Type Capital Assets, Ne t 29,621,802 $ (823,707)$ -$ 28,798,095 $