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City of Orono, Minnesota
<br />Notes to the Financial Statements
<br />December 31, 2020
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<br />Note 3: Detailed Notes on All Funds (Continued)
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<br />Depreciation expense was charged to functions of the governmental activities as follows:
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<br />Governmental Activities
<br />General Government 220,937$
<br />Public Safety 209,714
<br />Public Works 470,382
<br />Culture and Recreation 72,183
<br />Total Depreciation Expense - Governmental Activities 973,216$
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<br />Beginning Ending
<br />Balance Increases Decreases Balance
<br />Business-type Activities
<br />Capital Assets not Being Depreciated
<br />Land 86,074$ -$ -$ 86,074$
<br />Construction in progress 899,978 790,773 (1,303,283) 387,468
<br />Total Capital Assets not
<br />Being Depreciated 986,052 790,773 (1,303,283) 473,542
<br />Capital Assets Being Depreciated
<br />Buildings and systems 1,703,811 - - 1,703,811
<br />Land Improvements 7,143 - - 7,143
<br />Machinery and equipment 963,292 265,438 - 1,228,730
<br />Distribution/collection system 27,103,010 1,037,844 - 28,140,854
<br />Total Capital Assets
<br />Being Depreciated 29,777,256 1,303,282 - 31,080,538
<br />Less Accumulated Depreciation for
<br />Buildings and systems (556,335) (70,541) - (626,876)
<br />Land Improvements (6,128) (253) - (6,381)
<br />Machinery and equipment (573,687) (52,047) - (625,734)
<br />Distribution/collection system (10,062,495) (505,989) - (10,568,484)
<br />Total Accumulated Depreciation (11,198,645) (628,830) - (11,827,475)
<br />Total Capital Assets Being
<br />Depreciated, Net 18,578,611 674,452 - 19,253,063
<br />Business-type Activities
<br />Capital Assets, Net 19,564,663$ 1,465,225$ (1,303,283)$ 19,726,605$
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