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CITY OF SOUTH BEND <br />NOTES TO FINANCIAL STATEMENTS <br />(Continued) <br />The beginning balances of the improvements other than buildings and the machinery and equipment <br />have been corrected from the balances reported at December 31, 2002, with decreases of $693,466 <br />and $3,387,191, respectively. <br />Primary government <br />Business -type activites: <br />Capital assets, not being depreciated: <br />Land <br />Construction in progress <br />Total capital assets, not <br />being depreciated <br />Capital assets, being depreciated: <br />Buildings <br />Improvements other than buildings <br />Machinery and equipment <br />Totals <br />Less accumulated depreciation for: <br />Buildings <br />Improvements other than buildings <br />Machinery and equipment <br />Totals <br />Total capital assets, being <br />depreciated, net <br />Total business -type activity <br />capital assets, net <br />Beginning Ending <br />Balance Increases Decreases Balance <br />$ 2,418,972 $ 38,093 $ - $ 2,457,065 <br />29,673,517 5,317,355 23,269,646 11,721,226 <br />32,092,489 5,355,448 23,269,646 14,178,291 <br />82,044,863 13,226,393 70,370 95,200,886 <br />68,747,163 5,718,993 82,415 74,383,741 <br />39,399,090 6,158,184 2,269,393 43,287,881 <br />190,191,116 25,103,570 2,422,178 212,872,508 <br />26,480,784 2,127,672 27,233 28,581,223 <br />14,635,168 1,409,953 42,775 16,002,346 <br />25,433,235 1,923,849 1,992,192 25,364,892 <br />66,549,187 5,461,474 2,062,200 69,948,461 <br />123,641,929 19,642,096 359,978 142,924,047 <br />$ 155,734,418 $24,997,544 $23,629,624 $ 157,102,338 <br />Depreciation expense was charged to functions /programs of the primary government as follows: <br />38 <br />