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<br />Redevelopment Agency of the City of Redwood City <br />Notes to Basic Financial Statements, Continued <br />For the year ended June 30, 2008 <br /> <br />3. LOANS RECEIVABLE, Continued <br /> <br />E. First Community Housing Loan <br /> <br />The Agency entered into an agreement with First Community Housing whereby $2,427,000 from the <br />Redevelopment Agency Low and Moderate Housing Fund was loaned to First Community H.ousing for <br />construction of the Villa Montgomery housing development at EI Camino and Vera A venue. The loan <br />bears interest at 3% for 40 years. The loan will be repaid annually from 70% of the Projects net cash <br />flow. <br /> <br />F. Loans with For-Profit Organizations <br /> <br />In December 2003, the Agency loaned Hallmark Apartments LLP $150,000 for the repair and <br />rehabilitation of housing units. The loan is deferred for the first 30 years, and then amortized at 3 % <br />interest over the remaining 25 years. <br /> <br />In July 2003, the Agency loaned MP Redwood Court Association '$500,000 for the repair and <br />rehabilitation of housing units. The loan is non interest bearing and deferred for 55 years. <br /> <br />4. CAPIT AL ASSETS <br /> <br />The Agency's capital assets at June 30, 2008 comprise: <br /> Balance Transfers Balance <br />Asset Type July 1, 2007 Additions Deletions Transfers to the City June 30, 2008 <br />Non-depreciable Assets: <br />Land $ 3,126,664 $ - $ - $ - $ - $ 3,126,664 <br />Construction in progress 27,671,941 1,044,252 (133,299) (4,818,862) (21,462,437) 2,301,595 <br />Total non-depreciated assets 30,798,605 1,044,252 (133,299) (4.818,862) (21.462,437) 5,428,259 <br />Depreciable Assets: <br />Machinery and equipment 925,777 925,777 <br />Less accumulated depredation <br />on machinery and equipment (23,144) (46,289) (69,433) <br />Improvements other than buildings 6,021,726 4,818,862 10,840,588 <br />Less accumulated depredation <br />on improvements other than buildings (61,079) (210,806) (271,885) <br />Storm drains 4,101,302 4,101,302 <br />Less accumulated depreciation <br />on storm drains (358,864) (102,533) (461,397) <br />Total depreciable assets 10,605,718 (359.628) 4,818,862 15,064,952 <br />Total capital assets, net $ 41,404,323 $ 684,624 $ (133,299) $ - $ (21,462,437) $ 20.493,211 <br /> <br />Depreciation expense of $359,628 was charged to community development program based on its usage of <br />the related assets. <br /> <br />29 <br />