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Capital Asset and Debt Administration <br />Capital Assets. The City’s investment in capital assets for its governmental and business-type activities as of <br />December 31, 2021, amounts to $55,229,126 (net of accumulated depreciation). This investment in capital assets <br />includes land (tangible and intangible), buildings, improvements, machinery and equipment, park facilities, roads and <br />bridges, and other infrastructure. <br />Major capital asset events during the current fiscal year included the following: <br />•Various City police equipment was purchased <br />•2021 Street improvement projects were started. <br />•The City also had various sewer and drainage improvements started in 2021 <br />City of Orono’s Capital Assets <br />(Net of Depreciation) <br />Additional information on the City’s capital assets can be found in Note 3B starting on page 65 of this report. <br />Increase Increase <br />2021 2020 (Decrease)2021 2020 (Decrease) <br />Land 7,677,435$ 7,677,435$ -$ 86,074$ 86,074$ -$ <br />Construction in Progress 2,106,261 2,077,173 29,088 245,058 387,468 (142,410) <br />Infrastructure 13,243,724 12,348,093 895,631 1,007,169 17,572,370 (16,565,201) <br />Buildings and Systems 7,570,954 7,758,294 (187,340) (266) 1,076,935 (1,077,201) <br />Improvements other than Buildings 2,081,191 1,322,199 758,992 555,892 762 555,130 <br />Machinery and Equipment 2,410,128 2,376,660 33,468 18,245,506 602,996 17,642,510 <br />Total 35,089,693$ 33,559,854$ 1,529,839$ 20,139,433$ 19,726,605$ 412,828$ <br />Governmental Activities Business-type ActivitiesDRAFT <br />28