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CITY OF ST. ANTHONY, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2013
<br />Note 5 CAPITAL ASSETS
<br />Capital asset activity for the year ended December 31, 2013 was as follows:
<br />Less accumulated depreciation/amortization for
<br />Buildings and improvements
<br />Beginning
<br />295,588
<br />- -
<br />3,455,885
<br />Ending
<br />Primary Government
<br />Balance
<br />Increases
<br />Decreases
<br />Transfers
<br />Balance
<br />Governmental activities:
<br />(122,126) -
<br />2,412,971
<br />Streets
<br />7,987,235
<br />1,171,124
<br />Capital assets, not being depreciated:
<br />9,158,359
<br />Storm sewers
<br />70,438
<br />17,139
<br />- -
<br />Land
<br />$3,378,842
<br />$ -
<br />$ -
<br />$368,342
<br />$3,747,184
<br />Construction in progress
<br />4,226,741
<br />1,618,986
<br />(2,780,815)
<br />(1,348,238)
<br />1,716,674
<br />Total capital assets, not being depreciated
<br />7,605,583
<br />1,618,986
<br />(2,780,815)
<br />(979,896)
<br />5,463,858
<br />Capital assets, being depreciated:
<br />($2,839,262)($1,348,238)
<br />$37,875,456
<br />Buildings and improvements
<br />9,836,936
<br />-
<br />-
<br />-
<br />9,836,936
<br />Land improvement
<br />874,059
<br />-
<br />-
<br />(368,342)
<br />505,717
<br />Furniture, fixtures and equipment (including
<br />software)
<br />3,528,235
<br />297,782
<br />(180,573)
<br />-
<br />3,645,444
<br />Streets
<br />29,257,164
<br />2,184,378
<br />-
<br />-
<br />31,441,542
<br />Storm sewers
<br />428,469
<br />-
<br />-
<br />-
<br />428,469
<br />Storm water
<br />1,488,329
<br />575,513
<br />2,063,842
<br />Total capital assets, being depreciated
<br />45,413,192
<br />3,057,673
<br />(180,573)
<br />(368,342)
<br />47,921,950
<br />Less accumulated depreciation/amortization for
<br />Buildings and improvements
<br />3,160,297
<br />295,588
<br />- -
<br />3,455,885
<br />Land improvement
<br />107,342
<br />43,925
<br />- -
<br />151,267
<br />Furniture, fixtures and equipment
<br />2,273,719
<br />261,378
<br />(122,126) -
<br />2,412,971
<br />Streets
<br />7,987,235
<br />1,171,124
<br />- -
<br />9,158,359
<br />Storm sewers
<br />70,438
<br />17,139
<br />- -
<br />87,577
<br />Storm water
<br />183,594
<br />60,699
<br />-
<br />244,293
<br />Total accumulated depreciation/amortization
<br />13,782,625
<br />1,849,853
<br />(122,126) 0
<br />15,510,352
<br />Total capital assets being depreciated - net
<br />31,630,567
<br />1,207,820
<br />(58,447) (368,342)
<br />32,411,598
<br />Governmental activities capital assets - net
<br />$39,236,150
<br />$2,826,806
<br />($2,839,262)($1,348,238)
<br />$37,875,456
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