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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2017 <br /> <br /> <br /> <br /> <br />Depreciation expense was charged to functions/programs of the City as follows: <br /> <br />Governmental activities: <br />General government $361,534 <br />Public safety 346,690 <br />Public services 2,248,202 <br />Conservation of natural resources 850 <br />Community development 2,407 <br /> Total depreciation expense - governmental activities $2,959,683 <br />Business-type activities: <br />Water $580,804 <br />Sewer 477,094 <br /> Total depreciation expense - business-type activities $1,057,898 <br /> <br />59