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CITY OF RAMSEY <br />Notes to Financial Statements (continued) <br />December 31, 2001 <br />NOTE 4 — PROPERTY, PLANT, AND EQUIPMENT <br />A. Enterprise Fund Type Property, Plant, and Equipment <br />Land <br />Buildings and structures <br />Machinery and equipment <br />Water and sewer lines <br />Improvements other <br />than buildings <br />Less accumulated <br />depreciation <br />Water Sewer <br />Utility Utility <br />$ 100,000 $ — <br />2,554,881 — <br />95,724 34,387 <br />8,840,577 9,003,796 <br />11,591,182 9,038,183 <br />(1,628,905) (1,520,763) <br />$ 9,962,277 $ 7,517,420 <br />B. Changes in General Fixed Assets <br />Land <br />Buildings and improvements <br />Improvements other than buildings <br />Office equipment <br />Motor vehicles <br />Machinery and equipment <br />Enterprise <br />Street Storm <br />Light Water <br />$ — $ <br />Total <br />$ 100,000 <br />2,554,881 <br />130,111 <br />— 17,844,373 <br />254,472 1,492,024 1,746,496 <br />254,472 1,492,024 22,375,861 <br />(66,137) (43,557) (3,259,362) <br />$ 188,335 $ 1,448,467 $ 19,116,499 <br />Balance Balance <br />Beginning End <br />of Year Additions Deletions of Year <br />$ 648,036 $ — $ — $ 648,036 <br />2,114,211 1,500,000 — 3,614,211 <br />827,797 14,851 — 842,648 <br />274,854 27,007 6,718 295,143 <br />1,741,544 79,129 — 1,820,673 <br />1,467,026 175,495 42,659 1,599,862 <br />$ 7,073,468 $ 1,796,482 $ 49,377 $ 8,820,573 <br />-22- <br />