Activity for the Water Utility for the year ended December 31,2012 was as follows


Begin ning Balance


Capital assets, not being depreciated: Land


Construction in progress Total capital assets, not being depreciated


Capital assets, being depreciated: Buildings Machinery and equipment lnfrastru cture Total capital assets, being depreciated


Less accumu lated depreciation Buildings Machinery and equipment lnfrastructure Total accum ulated depreciation


Total capital assets, being depreciated, net


$ $ $ 193,142 1,765,502 63,466 $ lncreases Decreases -- $ 1,386 ,038 $


Ending Balance


63,466 572,606


256,608 $ 1,765,502 $ 1,386,038 $ 636,072


807,702 $ 430,338 27,042,778


31,171 $ 24,803


1,342,270


78,164 99,099


$ 838,873 376,977


28,285,949


$ 28,280,818 $ 1,398,244 $ 177,263 $ 29,501,799 $


128,684 $ 236,496 8,179,228


18,501 $ 21,942 570,384


$


78,164 95,385


147,185 180,274 8,654,227


$ 8,544,408 $ 610,827 $ 173,549 $ g,g8 r ,686 $ 19,736,410 $ 787,417 $ 3,714*$20,520,113 Water Utility capital assets, net $ 19,993,018 $ 2,552,919 $ 1,389,752 $ 21,156,185


*Cedar Falls Utilities uses FERC utility accounting which allows for depreciation calculated using the composite straight-line method. Under this method it is common for accumulated depreciation deletions to exceed the cost removed.


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