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6.1. B. - Page 69 <br /> NOTE 3 - LOANS RECEIVABLE �CONTINUED� <br /> And Training Center. The loan is deferred and payable upon the sale of the property, at which time the <br /> City would receive repayment of the loan plus any accrued equity based on the prorated City share. <br /> NOTE 4 — CAPITAL ASSETS <br /> A. Summary <br /> Capital assets at June 30 are comprised of the following: <br /> Beginning Ending <br /> Balance Additions Retirements Transfers Balance <br /> Government activities <br /> Capital assets not being depreciated: <br /> Land 34,104,643 - - - 34,104,643 <br /> Construction in progress 9,421,915 5,375,484 - (5,816,392) 8,981,007 <br /> Total capital assets not being depreciated 43,526,558 5,375,484 - (5,816,392) 43,085,650 <br /> Capital assets being depreciated: <br /> Buildings 83,180,790 - - - 83,180,790 <br /> Accumulated depreciation (20,107,191) (1,661,592) - - (21,768,783) <br /> Improvements other than buildings 15,803,378 - - - 15,803,378 <br /> Accumulated depreciation (1,996,20Z) (4Z5,296) - - (2,421,498) <br /> Parks 25,097,458 - - 1,354,156 26,451,614 <br /> Accumulated depreciation (11,704,684) (870,815) - - (12,575,499) <br /> Streets 102,497,318 - - 2,510,694 105,008,012 <br /> Accumulated depreciation (43,602,308) (4,411,244) - - (48,013,552) <br /> Bridges Z,Z48,335 - - - Z,248,335 <br /> Accumulated depreciation (1,525,272) (74,944) - - (1,600,216) <br /> Traffic Signals 2,815,311 - - - 2,815,311 <br /> Accumulated depreciation (1,621,425) (118,181) - - (1,739,606) <br /> Storm Drains 9,612,307 - - 1,481,003 11,093,310 <br /> Accumulated depreciation (1,659,2Z6) (264,791) - - (1,924,017) <br /> Machinery & Equipment 20,502,578 9Z8,022 (852,494) 470,539 21,048,645 <br /> Accumulated depreciation (9,334,794) (1,5Z6,728) 793,696 - (10,067,826) <br /> Net capital assets being depreciated 170,206,373 (8,4Z5,569) (58,798) 5,816,39Z 167,538,398 <br /> Governmental activity capital assets, net 213,732,931 (3,050,085) (58,798) - 210,624,048 <br /> Business-Type Activities <br /> Capital assets not being depreciated: <br /> Land 3,447,522 - - - 3,447,522 <br /> Construction in progress 24,603,187 13,347,648 - (15,333,353) 2Z,617,482 <br /> Total capital assets not being depreciated 28,050,709 13,347,648 - (15,333,353) 26,065,004 <br /> Capital assets being depreciated <br /> Harbor Improvements 4,171,070 - - 6,411 4,177,481 <br /> Accumulated depreciation (2,482,467) (123,850) - - (2,606,317) <br /> Buildings 58,169,047 - - - 58,169,047 <br /> Accumulated depreciation (6,873,937) (1,210,020) - - (8,083,957) <br /> Machinery and equipment 1,469,480 - (1,541) 138,388 1,606,327 <br /> Accumulated depreciation (1,050,967) (86,179) 1,541 - (1,135,605) <br /> Improvements other than buildings 119,874,322 1,325 (512,056) 15,188,554 134,552,145 <br /> Accumulated depreciation (38,943,314) (2,718,755) 512,056 - (41,150,013) <br /> Net capital assets being depreciated 134,333,234 (4,137,479) - 15,333,353 145,529,108 <br /> Business-type activity capital assets,net 16Z,383,943 9,210,169 - - 171,594,11Z <br /> 43 <br />