NOTE 5 - CAPITAL ASSETS (CONTINUED)

Depreciation/amortization expense was charged to functions/programs as follows:

General government2,288,199
Public safety1,652,090
Highways and streets196,042
Sanitation6,075,632
Culture and recreation1,450,557
Internal service funds*726,526
Total depreciation/amortization expense12,389,046
  • * - Depreciation and amortization of capital assets held by the City's Internal Service Funds are charged to the various functions as part of the fees paid to the internal service funds throughout the year

B. Primary Government – Business-Type Activities

BalanceBalance
June 30, 2024AdditionsDeletionsJune 30, 2025
Business-type activities:
Capital assets, not being depreciated/amortized
Land$ 53,304,965$ 13,542$ -$ 53,318,507
Total capital assets, not being depreciated/amortized53,304,96513,542-53,318,507
Capital assets, being depreciated/amortized
Buildings28,643,25914,967-28,658,226
Machinery, equipment, and vehicles9,429,229246,745-9,675,974
Total capital assets, being depreciated/amortized38,072,488261,712-38,334,200
Less accumulated depreciation/amortization
Buildings(16,931,633)(835,069)-(17,766,702)
Machinery, equipment, and vehicles(5,743,399)(1,175,931)-(6,919,330)
Total accumulated depreciation/amortization(22,675,032)(2,011,000)-(24,686,032)
Total capital assets, being depreciated/amortized, net15,397,456(1,749,288)-13,648,168
Total business-type activities capital assets$ 68,702,421$ (1,735,746)$ -$ 66,966,675

Depreciation/amortization expense was charged to functions/programs as follows:

Parkview Office Complex$ 318,646
Desert Willow Golf Course1,692,354
Total depreciation/amortization expense$ 2,011,000