b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 10Capital AssetsCapital asset activity for the year ended December 31, 2018, was as follows:Balance Balance12/31/17 Additions Deductions 12/31/18Governmental ActivitiesCapital Assets, not being Depreciated:Land $2,343,940 $29,531 $0 $2,373,471Construction in Progress 2,774,344 1,626,005 (2,413,085) 1,987,264Total Capital Assets, not being Depreciated 5,118,284 1,655,536 (2,413,085) 4,360,735Capital Assets, being Depreciated:Buildings 3,830,867 151,881 (514,389) 3,468,359Improvements Other Than Buildings 2,554,594 20,536 0 2,575,130Equipment and Machinery 2,589,186 78,574 (28,585) 2,639,175Furniture and Fixtures 11,455 0 0 11,455Vehicles 3,949,854 401,383 (181,190) 4,170,047Infrastructure 23,039,719 2,279,717 (1,212,334) 24,107,102Total Capital Assets, being Depreciated 35,975,675 2,932,091 (1,936,498) 36,971,268Less Accumulated Depreciation:Buildings (1,351,241) (71,064) 86,289 (1,336,016)Improvements Other Than Buildings (1,250,084) (96,979) 0 (1,347,063)Equipment and Machinery (1,349,442) (134,495) 22,360 (1,461,577)Furniture and Fixtures (11,455) 0 0 (11,455)Vehicles (3,341,220) (251,243) 135,333 (3,457,130)Infrastructure (12,987,329) (386,257) 1,137,720 (12,235,866)Total Accumulated Depreciation (20,290,771) (940,038) * 1,381,702 (19,849,107)Total Capital Assets, being Depreciated, Net 15,684,904 1,992,053 (554,796) 17,122,161Governmental Activities Capital Assets, Net $20,803,188 $3,647,589 ($2,967,881) $21,482,896 During 2018, the City received a roof replacement valued at $105,869.The City has recorded this as a capital contribution.* Depreciation expense was charged to the governmental activities as follows:General Government $27,315Security of Persons and Property 190,335Transportation 535,644Public Health Services 26,714Leisure Time Activities 160,030Total Governmental Depreciation Expense $940,038- 48 49 -'