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City of Orono, Minnesota
<br />Notes to the Financial Statements
<br />December 31, 2019
<br />Note 3: Detailed Notes on All Funds (Continued)
<br />Depreciation expense was charged to functions of the governmental activities as follows:
<br />Governmental Activities
<br />General Government 199,507$
<br />Public Safety 212,062
<br />Public Works 381,025
<br />Culture and Recreation 68,567
<br />Total Depreciation Expense - Governmental Activities 861,161$
<br />Beginning Ending
<br />Balance Increases Decreases Balance
<br />Business-type Activities
<br />Capital Assets not Being Depreciated
<br />Land 79,706$ -$ -$ 79,706$
<br />Construction in progress 1,127,199 1,045,475 (1,272,696) 899,978
<br />Total Capital Assets not
<br />Being Depreciated 1,206,905 1,045,475 (1,272,696) 979,684
<br />Capital Assets Being Depreciated
<br />Buildings and systems 1,605,211 98,600 - 1,703,811
<br />Land Improvements 13,511 - - 13,511
<br />Machinery and equipment 963,292 - - 963,292
<br />Distribution/collection system 25,739,802 1,363,208 - 27,103,010
<br />Total Capital Assets
<br />Being Depreciated 28,321,816 1,461,808 - 29,783,624
<br />Less Accumulated Depreciation for
<br />Buildings and systems (491,826) (64,509) -(556,335)
<br />Land Improvements (5,875) (253) -(6,128)
<br />Machinery and equipment (530,025) (43,662) -(573,687)
<br />Distribution/collection system (9,602,944) (459,551) -(10,062,495)
<br />Total Accumulated Depreciation (10,630,670) (567,975) -(11,198,645)
<br />Total Capital Assets Being
<br />Depreciated, Net 17,691,146 893,833 - 18,584,979
<br />Business-type Activities
<br />Capital Assets, Net 18,898,051$ 1,939,308$ (1,272,696)$ 19,564,663$
<br />Depreciation expense was charged to programs of the business-type activities as follows:
<br />Water 187,360$
<br />Sewer 326,490
<br />Golf Course 46,257
<br />Cable 7,868
<br />Total Depreciation Expense - Business-type Activities 567,975$
<br />1,206,905 1,045,475 (1,272,696)
<br />Capital Assets Being DepreciatedCapital Assets Being Depreciated
<br />1,605,2111,605,211 98,60098,600
<br />13,51113,511 --
<br />Machinery and equipmentMachinery and equipment 963,292963,292 --
<br />Distribution/collection systemDistribution/collection system 25,739,80225,739,802 1,363,2081,363,208
<br />28,321,81628,321,816 1,461,8081,461,808
<br />72
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