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CITY OF LINO LAKES, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2005
<br />Note 3 CAPITAL ASSETS
<br />Capital asset activity for the year ended December 31, 2005 was as follows:
<br />Beginning
<br />Balance Increases Decreases
<br />Governmental Activities:
<br />Capital Assets, Not Being Depreciated
<br />Land
<br />"total capital assets, not being depreciated
<br />Capital Assets, Being Depreciated:
<br />Buildings
<br />Office Equipment and Furniture
<br />Vehicles
<br />Machinery and Shop Equipment
<br />Other
<br />Infrastructure
<br />Total Capital Assets, Being Depreciated
<br />Accumulated Depreciation for:
<br />Buildings
<br />Office Equipment and Furniture
<br />Vehicles
<br />Machinery and Shop Equipment
<br />Other
<br />Infrastructure
<br />Total Accumulated Depreciation
<br />Total Capital Assets, Being Depreciated, Net
<br />Governmental Activities Capital Assets, Net
<br />Ending
<br />Balance
<br />$ 3,093,490 $ $ (284,431) $ 2,809,059
<br />3,093,490
<br />6,444,455
<br />982,815
<br />1,470,443
<br />645,151
<br />929,765
<br />65,224.680
<br />75,697,309
<br />(1,472,741)
<br />(555,671)
<br />(687,299)
<br />(404,322)
<br />(443,798)
<br />(29,131,000)
<br />(32,694,831)
<br />43,002,478
<br />$ 46,095,968
<br />75,952
<br />139,868
<br />44,974
<br />31,072
<br />2,103,970
<br />2,395,836
<br />(284,431) 2,809,059
<br />(89,585)
<br />(87,787)
<br />(2,948)
<br />(180,320)
<br />(215,190)
<br />(73,938) 89,585
<br />(177,795) 84,187
<br />(32,923) 1.474
<br />(52,567)
<br />(2,199,103)
<br />(2,751,516) 175,246
<br />(355,680) (5.074) 42,641,724
<br />$ (355,680) 5 (289,505) S 45,450,783
<br />6,444,455
<br />969,182
<br />1,522,524
<br />687,177
<br />960,837
<br />67,328,650
<br />77,91 2,825
<br />(1,687,931)
<br />(540,024)
<br />(780,907)
<br />(435,771)
<br />(496,365)
<br />(31,330,103)
<br />(35,271.101)
<br />Depreciation expense was charged to governmental functions as follows:
<br />Governmental Activities:
<br />General government
<br />Public safety
<br />Public services
<br />Parks, recreation and forestry
<br />Community development
<br />"total Depreciation Expense, Governmental Activities
<br />Beginning
<br />Balance
<br />Business-Type Activities:
<br />Capital Assets, Not Being Depreciated
<br />Construction in Progress
<br />Total capital assets, not being depreciated
<br />Capital Assets, Being Depreciated:
<br />Buildings
<br />Machinery and Shop Equipment
<br />Water and Sewer Lines
<br />Total Capital Assets, Being Depreciated
<br />Accumulated Depreciation for:
<br />Buildings
<br />Machinery and Shop Equipment
<br />Water and Sewer Lines
<br />Total Accumulated Depreciation
<br />Total Capital Assets, Being Depreciated, Net
<br />Business -Type Capital Assets, Net
<br />48,690
<br />264,907
<br />35,376,819
<br />35,690,416
<br />(48,690)
<br />(190,486)
<br />(6,032,742)
<br />(6,271,918)
<br />$ 265,874
<br />103.027
<br />2,235,628
<br />144,854
<br />2.133
<br />$ 2,751,516
<br />Increases
<br />Decreases
<br />$ 356,061 5
<br />356,061
<br />2,802
<br />1,719,550
<br />1,722,352
<br />(15,309)
<br />(713,770)
<br />(729,079)
<br />Ending
<br />Balance
<br />$ 356,061
<br />356,061
<br />48,690
<br />(1,732) 265,977
<br />(1,889) 37,094,480
<br />(3,621) 37,409,147
<br />(48,690)
<br />1,732 (204,063)
<br />1,881 (6,744,631)
<br />3,613 (6,997,384)
<br />29,418,498 993,273
<br />$ 29,418,498 5 1,349,334 $
<br />44
<br />(8) 30,411,763
<br />(8) 5 30,767,824
<br />
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