b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Balance Balance12/31/17 Additions Deductions 12/31/18Business-Type ActivitiesCapital Assets, not being Depreciated:Land $1,197,605 $0 $0 $1,197,605Construction in Progress 211,398 1,188,008 (205,948) 1,193,458Total Capital Assets, not being Depreciated 1,409,003 1,188,008 (205,948) 2,391,063Capital Assets, being Depreciated:Buildings 30,096,838 19,537 0 30,116,375Improvements Other Than Buildings 3,553,497 49,880 0 3,603,377Equipment and Machinery 28,060,071 129,895 (12,901) 28,177,065Furniture and Fixtures 95,013 0 0 95,013Vehicles 2,526,787 28,941 0 2,555,728Infrastructure 34,340,666 347,090 (20,436) 34,667,320Total Capital Assets, being Depreciated 98,672,872 575,343 (33,337) 99,214,878Less Accumulated Depreciation:Buildings (11,551,966) (645,921) 0 (12,197,887)Improvements Other Than Buildings (2,113,137) (146,986) 0 (2,260,123)Equipment and Machinery (19,024,264) (884,073) 11,264 (19,897,073)Furniture and Fixtures (72,678) (2,178) 0 (74,856)Vehicles (1,974,952) (172,835) 0 (2,147,787)Infrastructure (18,133,411) (629,582) 2,282 (18,760,711)Total Accumulated Depreciation (52,870,408) (2,481,575) 13,546 (55,338,437)Total Capital Assets, being Depreciated, Net 45,802,464 (1,906,232) (19,791) 43,876,441Business-Type Activities Capital Assets, Net $47,211,467 ($718,224) ($225,739) $46,267,504Note 11Risk ManagementThe City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters.During 2018, the City contracted with the Hartford Steam Boiler for boiler and machinery insurance.EMC covers the general liability and property insurance.AutoOwnerscoverselectronicdataprocessing,whilepoliceandprofessionalliabilityare protected by Hudson Insurance Group with a $1,000,000 limit and a $10,000 deductible.An umbrella policy withMerchantsMutualcoversa$5,000,000excesslawenforcementliability.TheCityhasacyber insurance policy with Axis Insurance.Boilerandmachinerydeductiblelevelsvarybyobject.VehiclesarecoveredbySelectiveInsurance Companyandholda$1,000deductibleforcomprehensiveandcollision. Automobileliabilityhasa $1,000,000 combined single limit of liability.There has not been a significant reduction in coverage from the prior year.Settled claims have not exceeded this commercial coverage in any of the past three years.The City pays the State Workers Compensation System a premium based on a rate per $100 of salaries.The rate is calculated based on accident history and administrative costs.- 49 50 -'