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4. During the current year, a capital projects fund completed a new public safety building that was started in the prior year. The total cost of the projec 5. The city records a half year of straight-line depreciation on capital assets placed in service during the year. The building in item 4 above has an estimated 30 -year life and no salvage value. \begin{tabular}{|c|c|c|c|} \hline 5 & General Fund & 7 & 7 \\ \hline & & & \\ \hline & Governmental Activities & & \\ \hline & + & & \\ \hline & . & & \\ \hline \begin{tabular}{l} 6. Due to t \\ governmer \end{tabular} & \begin{tabular}{l} hological developments, the \\ id been impaired. The calc \end{tabular} & \begin{tabular}{l} the city determined that the service capacity of some of the technology equipment use \\ Ilculated impairment loss due to technology obsolescence was $1,206,000. \end{tabular} & ised by general \\ \hline 6 & General Fund & & \\ \hline & & & \\ \hline & - & & \\ \hline & Governmental Activities & & \\ \hlinex & & & E. \\ \hline \end{tabular}