b"City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 All capital assets are depreciated except for land and construction in progress.Improvements are depreciated over the remaining useful lives of the related capital assets.Useful lives for infrastructure were estimated basedontheCityshistoricalrecordsofnecessaryimprovementsandreplacement.Depreciationis computed using the straight-line method over the following useful lives:Governmental Business-TypeActivities ActivitiesDescription Estimated Lives Estimated LivesBuildings 50 years 50 yearsImprovements other than Buildings 20 years 20-50 yearsEquipment and Machinery 20 years 10-15 yearsFurniture and Fixtures 20 years 20 yearsVehicles 6 years 6 yearsInfrastructure 30-65 years 30-65 years The Citys infrastructure consists of bridges, culverts, curbs, sidewalks, storm sewers, streets, and water and sewer lines and includes infrastructure acquired prior to December 31, 1980.Interfund BalancesOn fund financial statements, outstanding interfund loans and unpaid amounts for interfund services are reported as interfund receivables/payables.Interfund balance amounts are eliminated in the governmental and business-type activities columns of the statement of net position, except for any net residual amounts due between governmental and business-type activities, which are presented as internal balances.Deferred inflows of resources and deferred outflows of resources from the change in internal proportionate share related to pension items are eliminated in the governmental and business-type activities columns of the statementofnetposition,exceptforanynetresidualamountsbetweengovernmentalandbusiness-type activities.These residual amounts are eliminated in the total column of the entity wide statement of net position.Compensated AbsencesVacation benefits are accrued as a liability as the benefits are earned if the employees' rights to receive compensationareattributabletoservicesalreadyrenderedanditisprobablethattheemployerwill compensate the employees for the benefits through paid time off or some other means. The City records a liability for all accumulated unused vacation time when earned for all employees with more than one year of service.Since the Citys policy limits the accrual of vacation time to the amount accrued in one year, the outstanding liability is recorded as vacation benefits payable on the statement of net position rather than as a long-term liability.Sick leave benefits are accrued as a liability using the termination method.An accrual for earned sick leave is made to the extent it is probable that benefits will result in termination payments.The liability is an estimate based on the City's past experience of making termination payments.Pensions/Other Postemployment Benefits (OPEB)For purposes of measuring the net pension/OPEB asset/liability, deferred outflows of resources and deferred inflows of resources related to pensions/OPEB, and pension/OPEB expense, information about the fiduciary net position of the pension/OPEB plans and additions to/deductions from their fiduciary net positon have - 37 38 -"