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CITY OF ST. ANTHONY, MINNESOTA
<br />NOTES TO FINANCIAL STATEMENTS
<br />December 31, 2017
<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 238,919 596,126 - 835,045
<br /> Total capital assets, not being depreciated 2,328,873 596,126 0 2,924,999
<br />Capital assets, being depreciated:
<br />Buildings and structures 3,883,283 4,489,362 - 8,372,645
<br />Furniture, fixtures and equipment 1,799,396 2,748,156 - 4,547,552
<br />Software and intangibles 26,022 - - 26,022
<br />Stormwater 2,253,147 - - 2,253,147
<br />Distribution and collection system 13,000,946 762,577 - 13,763,523
<br /> Total capital assets, being depreciated 20,962,794 8,000,095 0 28,962,889
<br />Less accumulated depreciation for:
<br />Buildings and structures 2,141,148 88,440 - 2,229,588
<br />Furniture, fixtures and equipment 857,271 64,140 - 921,411
<br />Software and intangibles 26,022 - - 26,022
<br />Stormwater 549,967 91,291 - 641,258
<br />Distribution and collection system 4,499,120 386,325 - 4,885,445
<br /> Total accumulated depreciation 8,073,528 630,196 0 8,703,724
<br /> Total capital assets being depreciated - net 12,889,266 7,369,899 0 20,259,165
<br /> Business-type activities capital assets - net $15,218,139 $7,966,025 $0 $23,184,164
<br />Depreciation/amortization expense was charged to functions/programs of the primary government as follows:
<br />
<br />Governmental activities:
<br />General government $119,283
<br />Public safety 193,194
<br />Public works, including depreciation of general infrastructure assets 1,637,397
<br />Parks and recreation 50,446
<br /> Total depreciation/amortization expense - governmental activities 2,000,320
<br />Business-type activities:
<br />Liquor 68,064
<br />Water/Water Plant 254,182
<br />Sewer 96,679
<br />Stormwater 211,271
<br /> Total depreciation/amortization expense - business-type activities 630,196
<br /> Total depreciation expense $2,630,516
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