WAUKESHA COUNTY Waukesha, Wisconsin

WAUKESHA COUNTY, WISCONSINNOTES TO FINANCIAL STATEMENTSDecember 31, 2010NOTE 8– CAPITAL ASSETS (CONT’D)Depreciation expense was charged to functions as follows:Justice and Public Safety $185,347Health & Human Services 13,274Environment, Parks, and Education 1,113,879Public Works (includes roads, bridges, signals, buildings) 8,645,547General Government 1,255,927Risk Management 212Vehicle Replacement Fund 2,210,333Central Fleet 134,820Communications 9,087Collections 4,045End User Technology Fund 566,010Total Governmental Activities Depreciation Expense $14,138,481BalanceBalanceBusiness-type Activities 1/1/2010 Additions Deletions 12/31/2010Capital assets not being depreciated:Land $10,288,747 $0 $0 $10,288,747Construction in progress $86,819 $18,806 $86,819 $18,806Other Capital AssetsBuildings $16,761,668 $815,045 $0 $17,576,713Land improvements 18,073,407 143,735 0 18,217,142Machinery and equipment 8,933,272 91,182 2,499 9,021,955Total other capital assets at historical cost $43,768,347 $1,049,962 $2,499 $44,815,810Less: Accumulated depreciation for:Buildings $7,896,530 $533,857 $0 $8,430,387Land improvements 10,940,652 825,747 0 11,766,399Machinery and equipment 6,804,337 590,512 1,831 7,393,018Total Accumulated Depreciation $25,641,519 $1,950,116 $1,831 $27,589,804Net Other Capital Assets $18,126,828 ($900,154) $668 $17,226,006Total Capital Assets $28,502,394 ($881,348) $87,487 $27,533,55966