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CITY OF ST. ANTHONY, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2016
<br />
<br />
<br />
<br />
<br />Beginning Ending
<br />Primary Government Balance Increases Decrease Balance
<br />Business-type activities:
<br />Capital assets, not being depreciated:
<br />Land $2,089,954 $ - $ - $2,089,954
<br />Construction in progress 728,464 1,171,357 (1,660,902) 238,919
<br /> Total capital assets, not being depreciated 2,818,418 1,171,357 (1,660,902) 2,328,873
<br />Capital assets, being depreciated:
<br />Buildings and structures 3,883,283 - - 3,883,283
<br />Furniture, fixtures and equipment 1,726,698 105,179 (32,481) 1,799,396
<br />Software and intangibles 26,022 - - 26,022
<br />Stormwater 2,253,147 - - 2,253,147
<br />Distribution and collection system 10,261,912 2,739,034 - 13,000,946
<br /> Total capital assets, being depreciated 18,151,062 2,844,213 (32,481) 20,962,794
<br />Less accumulated depreciation for:
<br />Buildings and structures 2,051,803 89,345 - 2,141,148
<br />Furniture, fixtures and equipment 830,501 59,250 (32,481) 857,270
<br />Software and intangibles 26,023 - - 26,023
<br />Stormwater 419,303 130,664 - 549,967
<br />Distribution and collection system 4,247,252 251,868 - 4,499,120
<br /> Total accumulated depreciation 7,574,882 531,127 (32,481) 8,073,528
<br /> Total capital assets being depreciated - net 10,576,180 2,313,086 0 12,889,266
<br /> Business-type activities capital assets - net $13,394,598 $3,484,443 ($1,660,902) $15,218,139
<br />Depreciation/amortization expense was charged to functions/programs of the primary government as follows:
<br />
<br />Governmental activities:
<br />General government $115,970
<br />Public safety 189,813
<br />Public works, including depreciation of general infrastructure assets 1,604,503
<br />Parks and recreation 48,185
<br /> Total depreciation/amortization expense - governmental activities 1,958,471
<br />Business-type activities:
<br />Liquor 68,064
<br />Water/Sewer/Water Plant 332,399
<br />Stormwater 130,664
<br /> Total depreciation/amortization expense - business-type activities 531,127
<br /> Total depreciation expense $2,489,598
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