b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2019 Balances related to the internal proportionate share for pension and OPEB at December 31, 2019, were as follows:Pension OPEBDeferred Deferred Deferred DeferredOutflows Inflows Outflows InflowsGovernmental Activities $0 $1,172 $0 $0Business-Type Activities:Sewer 0 500 0 0Electric 16,953 0 4,609 0Water 0 15,281 0 4,609Total Business-Type Activities 16,953 15,781 4,609 4,609Total $16,953 $16,953 $4,609 $4,609 . Note 10Capital AssetsCapital asset activity for the year ended December 31, 2019, was as follows:Balance Balance12/31/18 Additions Deductions Transfers 12/31/19Governmental ActivitiesCapital Assets, not being Depreciated:Land $2,373,471 $45,978 $0 $0 $2,419,449Construction in Progress 1,987,264 1,800,057 (2,324,576) 0 1,462,745Total Capital Assets, not being Depreciated 4,360,735 1,846,035 (2,324,576) 0 3,882,194Capital Assets, being Depreciated:Buildings 3,468,359 2,213,802 0 0 5,682,161Improvements Other Than Buildings 2,575,130 0 0 0 2,575,130Equipment and Machinery 2,639,175 79,461 (29,072) 57,482 2,747,046Furniture and Fixtures 11,455 0 0 0 11,455Vehicles 4,170,047 77,842 (71,373) 0 4,176,516Infrastructure 24,107,102 259,978 0 343,387 24,710,467Total Capital Assets, being Depreciated 36,971,268 2,631,083 (100,445) 400,869 39,902,775Less Accumulated Depreciation:Buildings (1,336,016) (85,399) 0 0 (1,421,415)Improvements Other Than Buildings (1,347,063) (97,651) 0 0 (1,444,714)Equipment and Machinery (1,461,577) (131,532) 11,677 (45,986) (1,627,418)Furniture and Fixtures (11,455) 0 0 0 (11,455)Vehicles (3,457,130) (221,464) 71,373 0 (3,607,221)Infrastructure (12,235,866) (484,670) 0 0 (12,720,536)Total Accumulated Depreciation (19,849,107) (1,020,716) * 83,050 (45,986) (20,832,759)Total Capital Assets, being Depreciated, Net 17,122,161 1,610,367 (17,395) 354,883 19,070,016Governmental Activities Capital Assets, Net $21,482,896 $3,456,402 ($2,341,971) $354,883 $22,952,210 - 48 48 -'