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CITY OF ST. ANTHONY, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2015
<br />
<br />
<br />
<br />Beginning Ending
<br />Primary Government Balance Increases Decrease Transfers Balance
<br />Business-type activities:
<br />Capital assets, not being depreciated:
<br />Land $5,653 $ - $ - $2,084,301 $2,089,954
<br />CIP 172,154 63,344 (235,498) 728,464 728,464
<br /> Total capital assets, not being depreciated 177,807 63,344 (235,498) 2,812,765 2,818,418
<br />Capital assets, being depreciated:
<br />Buildings and structures 3,883,283 - - - 3,883,283
<br />Furniture, fixtures and equipment 1,455,295 271,403 - - 1,726,698
<br />Software and intangibles 26,022 - - - 26,022
<br />Stormwater - - - 2,253,147 2,253,147
<br />Distribution and collection system 8,636,295 - - 1,625,617 10,261,912
<br /> Total capital assets, being depreciated 14,000,895 271,403 0 3,878,764 18,151,062
<br />Less accumulated depreciation for:
<br />Buildings and structures 1,962,458 89,345 - - 2,051,803
<br />Furniture, fixtures and equipment 779,642 50,859 - - 830,501
<br />Software and intangibles 21,252 4,771 - - 26,023
<br />Stormwater - - - 419,303 419,303
<br />Distribution and collection system 4,008,210 239,042 - - 4,247,252
<br /> Total accumulated depreciation 6,771,562 384,017 0 419,303 7,574,882
<br /> Total capital assets being depreciated - net 7,229,333 (112,614)0 3,459,461 10,576,180
<br /> Business-type activities capital assets - net $7,407,140 ($49,270) ($235,498) $6,272,226 $13,394,598
<br />Depreciation/amortization expense was charged to functions/programs of the primary government as follows:
<br />
<br />Governmental activities:
<br />General government $119,204
<br />Public safety 191,398
<br />Public works, including depreciation of general infrastructure assets 1,564,515
<br />Parks and recreation 144,005
<br /> Total depreciation/amortization expense - governmental activities 2,019,122
<br />Business-type activities:
<br />Liquor 75,658
<br />Water 234,823
<br />Sewer 73,536
<br /> Total depreciation/amortization expense - business-type activities 384,017
<br /> Total depreciation expense $2,403,139
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