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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2018 <br /> <br /> <br /> <br /> <br />Depreciation expense was charged to functions/programs of the City as follows: <br /> <br />Governmental activities: <br />General government $396,284 <br />Public safety 326,006 <br />Public services 2,217,634 <br />Conservation of natural resources 850 <br /> Total depreciation expense - governmental activities $2,940,774 <br />Business-type activities: <br />Water $597,571 <br />Sewer 495,856 <br /> Total depreciation expense - business-type activities $1,093,427 <br /> <br />62