City of Eugene, Oregon <br />SCHEDULE OF ALLOWABLE FIXED ASSET VALUES <br />June 30, 2012 <br />(amounts in dollars) <br />LessAllowable <br />AssetFederalAsset <br />Asset CategoriesValuesContributionsValues <br />Governmental Fund Fixed Assets <br />Buildings and improvements (Note 1)138,013,282 (9,360,008)128,653,274 <br />Equipment (Note 1)4,464,006 (836,168)3,627,838 <br />Computer software/hardware (Note 2)544,912 0544,912 <br />Enterprise Fund Fixed Assets <br />Buildings and improvements (Note 1)173,661,696 (115,202,111)58,459,585 <br />Equipment (Note 1)1,914,541 (1,308,455)606,086 <br />Computer software/hardware (Note 2)57,190 057,190 <br />Internal Service Fund Fixed Assets <br />Buildings and improvements (Note 1)8,615,556 08,615,556 <br />Equipment (Note 1)36,982,852 (1,512,696)35,470,156 <br />Computer software/hardware (Note 2)277,143 0277,143 <br />Total Fixed Assets364,531,178 (128,219,438)236,311,740 <br />Note 1: <br />The asset values presented have been reconciled to Exhibits 1 and 6 of the City's Comprehensive Annual <br />Financial Report (CAFR) for the fiscal year ended June 30, 2012. <br />Note 2: <br />For the purposes of the plan, the City has utilized a capitalization threshold of $5,000 for all computer software <br />purchases. <br />Exhibit E.1 <br />