,. <br /> CITY OF EUGENE, OREGON <br /> Notes to Basic Financial Statements <br />(4) Detailed Notes on All Funds, continued <br />(E) Capital Assets, continued <br /> Beginning Ending <br />.Business-tvoe activities: balance Increases Decreases balance <br />Capital assets, not being depreciated: <br />Land $ 13,475,026 0 0 13,475,026 <br />Construction in progress 7,131,167 9,672,570 (2,291,234) 14,512,503 <br />Total capital assets, not being depreciated 20,606,193 9,672,570 (2,291,234) 27,987,529 <br /> <br />Capital assets, being depreciated: <br />Buildings and equipment 59,586,313 946,808 0 60,533,121 <br />Improvements other than buildings 77,222,731 1,533,646. 0 78,756,377 <br />~ Storm sewers 43,430,530 2,406,311 0 45,836,841 <br />~ Treatment plant and trunk sewers 140,843,389 2,402,717 0 143,246,106 <br />Total capital assets being depreciated 321,082,963 7,289,482 0 328,372,445 <br /> <br />Less accumulated depreciation for. <br />Buildings and equipment (21,592,143) (1,614,147) 0 (23,206,290) <br />Improvements other than buildings (32,294,679) (3,336,105) 0 (35,630,784) <br />Storm sewers (9,005,562) (1,124,564) 0 (10,130,126) <br />Treatment plant and trunk sewers (48,856,921) (3,551,135) 0 (52,408,056) <br />Total accumulated depreciation (111,749,305) (9,625,951) 0 (121,375,256) <br /> <br />Total capital assets, being depreciated, net 209,333,658 (2,336,469) 0 206,997,189 <br />Business-type activities capital assets, net $ 229,939,851 7,336,101 (2,291,234) 234,984,718 <br />continued <br />