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City of Redwood City <br />Notes to the Basic Financial Statements (Continued) <br />For the Year Ended June 30, 2025 <br /> <br /> <br />90 <br />Note 6 – Investment in Silicon Valley Clean Water Authority (Continued) <br /> <br />During the fiscal year ended June 30, 2025, the City contributed $18,907,488 toward the cost of operating and <br />maintaining the facility and paid debt principal and interest of $17,323,963 that included the state revolving fund loan <br />and the financing agreements to finance the construction and rehabilitation of the SVCW’s wastewater system. The <br />City also contributed $2,428,332 toward capital improvements and capital reserves. <br /> <br />The City Port Fund's acquisition of capacity rights allows the City and its tenants to discharge 400,000 gallons per day <br />of wastewater to SVCW's treatment facility. The Port is carrying the capacity rights at the original acquisition cost of <br />$1.00 per gallon for a total amount of $400,000. <br /> <br />Audited financial statements are available from Silicon Valley Clean Water Authority, 1400 Radio Road, Redwood <br />City, CA 94065. <br /> <br /> <br />Note 7 – Capital Assets <br /> <br />A. Governmental Activities <br /> <br />The summary of changes in governmental activities capital assets for the year ended June 30, 2025, is as follows: <br /> <br />Balance <br />July 1, 2024, Transfers/ Balance <br />as restated Additions Deletions Reclassifications June 30, 2025 <br />Capital assets, not being depreciated <br />Land 34,593,078$ -$ -$ -$ 34,593,078$ <br />Construction in progress 108,968,640 25,442,100 - (3,973,922) 130,436,818 <br />Total capital assets, not being depreciated 143,561,718 25,442,100 - (3,973,922) 165,029,896 <br />Capital assets, being depreciated/amortized <br />Buildings 87,953,170 - - - 87,953,170 <br />Improvements other than buildings 42,892,254 2,132,696 - 1,295,314 46,320,264 <br />Parks 57,164,604 - - 116,495 57,281,099 <br />Streets 169,423,952 4,843,721 - - 174,267,673 <br />Bridges 2,248,335 - - - 2,248,335 <br />Traffic signals 7,928,336 649,750 - - 8,578,086 <br />Storm drains 22,085,274 1,433,707 - - 23,518,981 <br />Machinery and equipment 39,715,816 662,345 (852,281) 2,562,113 42,087,993 <br />Subscription assets 4,693,002 1,151,760 (3,985,849) - 1,858,913 <br />Total capital assets, being depreciated/amortized 434,104,743 10,873,979 (4,838,130) 3,973,922 444,114,514 <br />Accumulated depreciation/amortization: <br />Buildings (43,488,038) (1,710,300) - - (45,198,338) <br />Improvements other than buildings (11,274,827) (2,257,817) - - (13,532,644) <br />Parks (29,758,907) (2,112,113) - - (31,871,020) <br />Streets (107,882,155) (5,833,962) - - (113,716,117) <br />Bridges (2,248,338) - - - (2,248,338) <br />Traffic signals (3,876,294) (314,241) - - (4,190,535) <br />Storm drains (6,948,786) (668,942) - - (7,617,728) <br />Machinery and equipment (25,236,022) (2,279,140) 814,629 - (26,700,533) <br />Subscription assets (4,307,376) (238,615) 3,985,849 - (560,142) <br />Total accumulated depreciation/amortization (235,020,743) (15,415,130) 4,800,478 - (245,635,395) <br />Total capital assets, being depreciated/amortized, net 199,084,000 (4,541,151) (37,652) 3,973,922 198,479,119 <br />Total capital assets, net 342,645,718$ 20,900,949$ (37,652)$ -$ 363,509,015$ <br />7.C. - Page 122 of 269 <br />141