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CITY OF PLEASANTON
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<br />NOTES TO BASIC FINANCIAL STATEMENTS
<br />FOR THE YEAR ENDED JUNE 30, 2022
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<br />Note 5: Capital Assets
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<br />Capital asset activity for the year ended June 30, 2022, was as follows:
<br />Balance Retirements and Balance
<br />Governmental Activities:June 30, 2021 Additions Adjustments Transfers June 30, 2022
<br />Nondepreciable assets:
<br />Land 246,654,500$ 1,302,251$ -$ -$ 247,956,751$
<br />Right-of-ways 36,354,674 - - - 36,354,674
<br />Public art 844,017 9,001 - - 853,018
<br />Construction in progress 9,318,679 15,859,698 - (6,498,890) 18,679,487
<br /> Total nondepreciable assets 293,171,870 17,170,950 - (6,498,890) 303,843,930
<br />Depreciable assets:
<br />Infrastructure 312,583,379 1,565,894 - 4,982,476 319,131,749
<br />Buildings 88,180,564 - - 633,744 88,814,308
<br />Improvements other than buildings 79,084,289 - - - 79,084,289
<br />Machinery and equipment 31,251,734 929,548 (111,169) 882,670 32,952,783
<br />Vehicles 15,337,190 503,709 (289,416) - 15,551,483
<br /> Total depreciable assets 526,437,156 2,999,151 (400,585) 6,498,890 535,534,612
<br />Less accumulated depreciation:
<br />Infrastructure 198,376,071 8,059,284 - - 206,435,355
<br />Buildings 33,741,108 1,492,098 - - 35,233,206
<br />Improvements other than buildings 51,324,810 2,573,717 - - 53,898,527
<br />Machinery and equipment 22,786,266 1,401,216 (111,168) - 24,076,314
<br />Vehicles 11,282,240 1,364,165 (240,610) - 12,405,795
<br /> Total accumulated depreciation 317,510,495 14,890,480 (351,778) - 332,049,197
<br /> Net depreciable assets 208,926,661 (11,891,329) (48,807) 6,498,890 203,485,415
<br />Governmental activities capital assets, net 502,098,531$ 5,279,621$ (48,807)$ -$ 507,329,345$
<br />Balance Retirements and Balance
<br />Business-Type Activities:June 30, 2021 Additions Adjustments Transfers June 30, 2022
<br />Nondepreciable assets:
<br />Land 14,512,340$ -$ -$ -$ 14,512,340$
<br />Construction in progress 4,276,058 4,992,739 - (1,191,414) 8,077,383
<br /> Total nondepreciable assets 18,788,398 4,992,739 - (1,191,414) 22,589,723
<br />Depreciable assets:
<br />Infrastructure 300,078,771 2,183,900 - 835,414 303,098,085
<br />Buildings 38,485,864 92,261 - - 38,578,125
<br />Improvements other than buildings 31,991,425 - - - 31,991,425
<br />Machinery and equipment 16,100,227 247,893 (30,043) 356,000 16,674,077
<br />Vehicles 680,144 - - - 680,144
<br /> Total depreciable assets 387,336,431 2,524,054 (30,043) 1,191,414 391,021,856
<br />Less accumulated depreciation:
<br />Infrastructure 186,766,580 6,476,459 - - 193,243,039
<br />Buildings 19,038,349 878,257 139 - 19,916,745
<br />Improvements other than buildings 24,832,643 1,542,485 - - 26,375,128
<br />Machinery and equipment 8,922,111 583,816 (30,043) - 9,475,884
<br />Vehicles 601,585 15,733 - - 617,318
<br /> Total accumulated depreciation 240,161,268 9,496,750 (29,904) - 249,628,114
<br /> Net depreciable assets 147,175,163 (6,972,696) (139) 1,191,414 141,393,742
<br />Business-Type activities capital assets, net 165,963,561$ (1,979,957)$ (139)$ -$ 163,983,465$
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