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1989 CAFR
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Annual Comprehensive Financial Report
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1989
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1989 CAFR
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CITY OF RAMSEY, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS (Continued <br />December 31, 1989 <br />Note 4. CHANGES IN FIXE;~ ASSETS <br />A. Chanaes in General Fixed Assets <br />Changes in the General Fixed Assets Account Group were as follows: <br />Balance Balance <br />January 1, December 31, <br />1989 Additions Deletions 1989 <br /> <br />Land $ 279,284 $ 75,069 $ - $ 354,353 <br />Buildings and <br />improvements 1,034,331 61,090 - 1,095,421 <br />Other improvements 465,424 107,845 - 573,269 <br />Office equipment 294,913 136,391 - 431 ,304 <br />Motor vehicles 504,141 155,134 - 659,275 <br />Machinery and <br />equipment 277.970 8,494 1.000 285.464 <br /> <br />$ 2.856.063 $ 544.023 $ 1.000 $ 3.399.086 <br /> <br />B. Water and Sewer Enterprise Fund Fixe d Assets <br />Water and Sewer Enterprise Fund fixed assets at December 31, 1989, were as follows: <br />Building and improvements $ 748,631 <br />Machinery and equipment 162,925 <br />Water and sewer lines 3.081.641 <br /> 3,993,197 <br />Less accumulated depreciation 214.365 <br />Net Property and Equipment $ 3.778,832 <br />Note 5. LONG-TERM DEBT OBLIGATIONS <br />A. Components of Lona-Term Debt <br />Debt service expenditures for the long-term portion of compensated absences and the land <br />mortgage payable are recorded in the General fund. All other long-term debt obligations are <br />supported by ad valorem property taxes, tax increments and special assessments and are <br />accounted for in Debt Service Funds. The long-term debt obligations outstanding at year-end <br />are summarized as follows: <br />-24- <br />
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