Depreciation Register
San Mateo County Harbor District Depreciation Detail
Packet: FA00014 - FY 22/23 Depreciation
Date Range: 07/01/2022 - 06/30/2023
Post Date: 06/30/2023
Class Category Acquired Date Asset Life Depr. Method
Asset ID Description Adjusted Asset Cost Salvage Value Prior Accum. Depr. Depreciation Accum. Depr. Net Asset Value =
Department: OPM - Oyster Point Marina
00000017 Mobile/Cont Equip Auto & Trucks 3/31/2023 60 Straight Line 2023 CUSHMAN HAULER PRO ELITE,
SERIAL#3595915
17,460.93 0.00 0.00 1,164.08 1,164.08 16,296.85
00000019 Mobile/Cont Equip Boats & Radar 6/30/2023 60 Straight Line AIS5000 Class A Transponder Bundle
(Challenger)
10,299.07 0.00 0.00 171.65 171.65 10,127.42
00000021 Mobile/Cont Equip Boats & Radar 4/11/2023 60 Straight Line Challenger Radar and
Communications Equipment
52,218.6 0. Signs 0.00 2,610.93 2,610.93 49,607.69
00000024 Mobile/Cont Equil 10/13/2022 240 Straight Line
OPM ENTRANCE NAVIGATION AID
420.705 ble/Cont Equip 0.00 Machinery & Equip:' 15,776.46 15,776.46 404,928.54 1/1/1999 Straight Line
VACUUM PUMP
35,441.37 0.00 35,441.37 0.00 35,441.37 0.00
A00000190 Mobile/Cont Equip Boats & Radar 1/1/2007 Straight Line 17741bile/Cont Equip 0. Boats & Radar 177,641.13 1/1/19970.00 177,641.13 0.00 I6T00000V | Straight Line
MARINE BOAT
42,598.25 42,598.25 0.00
860000 Mobile/Cont Equip 0-Machinery 82,598.25 10/25/2013:00 Straight Line
PRINTER / COPIER
13,705.76 0.00 13,705.76 0.00 13,705.76 0.00
11/15/2023 2:18:59 PM Page 1 of 14
Depreciation Register Packet: FA00014 - FY 22/23 Depreciation Category Acquired Date Asset Life Depr. Method
Asset ID Description Adjusted Asset Cost tane Valle Chine . Depr. 7/1/2014 Depreciation 120 Accum. Depr. traigh isnet Value A00000209 Mobile/Cont Equip Machinery & Equip
ELECTRICAL POWER PAD FOR KAYAK
RACK
0.OMachinery & 2965 9,965.48 1,267.26 11,232.74 1,267.26 A00000211 Mobile/Cont Equip 9/16/2015 Straight Line
TRASH COMPACTOR 20 YARD
30,865.00 0.00 20,993.45 3,117.36 24,110.81 6,754.19
Class Totals: Mobile/Cont Equip 813,435.13 0.00 300,345.44 24,107.74 324,453.18 488,981.95 00000007 Property Machinery & Equip 2/14/2022 60 Straight Line
CANON COPIER IMAGE RUNNER DX
C5850l
14,898.50 0.00 1,241.55 2,979.72 4,221.27 10,677.23
00000008 Property Machinery & Equip 9/21/2021 60 Straight Line VENTEK PAYSTATION M600
11,866.50 0.00 1,977.75 2,373.30 4,351.05 7,515.45
A00000006 Property Breakwater 1/1/1980 600 Straight Line
BREAK WATER FIXED
9,563,258.00 0. Launch Ramps 8,121,736.50 192,202.91 8,313,939.41 1,249,318.59 A00000032 Property 1/1/2009 240 Straight Line
LAUNCH RAMP
2,161,535.00 0.°Launch Launch RamS5,133.48 108,677.16 1,563,810.64 597,724.36 A00000034 Property 1/1/1998 Straight Line
WINDSURFING LAUNCH RAMP
87,996.00 0.0 Piers 87,996.00 1/2/2006 0.00 87,996.00 0.00 A00000038 Property 300 Straight Line
FISHING PIER
302,669.00 0. Buidings s8 improve 199,310.31 12,159.84 211,470.15 91,198.85 A00000059 Property 1/1/1984 480 Straight Line
HARBORMASTER OFFICE
308,870.00 0. Bulidings 2 improve 297,094.30 7,850.47 304,944.77 3,925.23 A00000060 Property 1/1/1984 480 Straight Line
MAINTENANE BUILDING
232,532.00 0. Buiidings & Impr66. F 223,666.55 5,910.30 229,576.85 Straight Line 2,955.15 A00000061 Property 1/1/1983 480
RESTROOM - FISHING PIER
106,581.00 0. Buildings & Improve 105,211.65 1,369.35 106,581.00 0.00 A00000061A Property 9/30/2013 240 Straight Line
FISHING PIER RESTROOM
IMPROVEMENTS - INTERIOR
UPGRADES
152,825.90 0. Buidings & Improse 67,205.93 7,667.46 74,873.39 77,952.51 A00000062 Property 1/1/1983 480 Straight Line
RESTROOM - DOCKS 12/13
213,162.00 0. Buidings & improve 210,423.51 2,738.49 213,162.00 0.00 A00000062A Property 9/30/2013 240 Straight Line
DOCKS 12/13 RESTROOM
IMPROVEMENTS - INTERIOR
UPGRADES
152,825.91 0.00 67,205.94 7,667.46 74,873.40 77,952.51
A00000064 Property Buildings & Improve 1/1/1983 480 Straight Line RESTROOM - DOCK 11
106,581.00 0.0 Buildings & improve 105,211.65 1,369.35 106,581.00 Straight ine 0.00 A00000064A Property 9/30/2013 240
DOCK 11 RESTROOM
IMPROVEMENTS - INTERIOR
UPGRADES
152,825.91 0.00 67,205.94 7,667.46 74,873.40 77,952.51
A00000065 Properti Buildings & Improve 1/1/1983 480 Straight Line RESTROOM - DOCKS 5/6
213,162.00 0.00 210,423.51 2,738.49 213,162.00 0.00
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Depreciation Register Packet: FA00014 - FY 22/23 Depreciation Category Acquired Date Asset Life Depr. Method
Asset ID Description Adjusted Asset Cost Salvage Value Prings imprOver 1/3/1981 Depreciation Accum. Depr Straigh A Line Net Asset Value A00000067 Property Buildings & Improve
RESTROOM - DOCKS 1/2
217,197.00 0.00 217,197.00 0.00 217,197.00 0.00
A00000069 Property Buildings & Improve 1/1/1990 480 Straight Line
PUMP STATION
35,926.58 0.00 29,157.91 902.52 30,060.43 Straight iS 866.15 A00000083 Property Docks 1/1/1977
DOCK 1
396,000.00 0. Docks 396,000.00 1/1/2007 0:00 396,000.00 Straight Line 0.00 A00000083A Property 240
DOCKS 1 & 2 GATE
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
A00000084 Property Docks 1/1/1977 Straight Line
DOCK 2
359,568.00 0.0Docks 359,568.00 0.00 359,568.00 0.00
A00000085 Property 1/1/1977 0 Straight Line
DOCK 3
453,024.00 0.0 Docks 453,024.00 0.00 453024.00 Straight Line 0.00 A00000085A Property 1/1/2007 240
DOCKS 3 & 4 GATE
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
A00000086 Property Docks 1/1/1977 0 Straight Line
DOCK 4
408,672.00 0.00 408,672.00 0.00 408,672.00 0.00
A00000087 Property Docks 1/1/1977 Straight Line
DOCK 5
470,448.00 0.°Docks 470,448.00 0.00 470,448.00 0.00
Property 1/1/2007 240 Straight Line
DOCKS 5 & 6 GATE
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
A00000088 Property Docks 1/1/1977 Straight Line
DOCK 6
415,800.00 0.00 415,800.00 0.00 415,800.00 0.00
06000000Đ Property Docks 1/1/1977 Straight Line
364,320.00 0.00 364,320.00 0.00 364,320.00 0.00
7060000000 Property Docks 7/1/2013 360 Straight Line
666,821.75 0.00 199,162.22 22,269.48 221,431.70 445,390.05 806000000 Property Docks 1/1/2007 240 Straight Line
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
[6000000V Property Docks 1/1/1977 Straight Line
DOCK 13
343,728.00 0.00 343,728.00 172/20130.00 343, 72:.0 Straight Line 0.00 A00000091A Property Docks 360
DOCK 13 WAVE ATTENUATORS
666,821.75 0. Docks 199,162.22 22,269.48 221,431.70 445,390.05 A00000091B Property 1/1/2007 240 Straight Line
DOCK 13 GATE
.06,724.72 0.0 Docks 82,529.83 211/19776.50 87,906.43 18,818.29 A00000092 ropert Straight Line
DOCK 14
418,176.00 0. Docks 418,176.00 0.00 418,176.00 0.00
A00000092A Property 7/1/2013 360 Straight Line
DOCK 14 WAVE ATTENUATORS
666,821.75 0.00 199,162.22 22,269.48 221,431. Straight Line. 445,390.05 A00000092B Property Docks 1/1/2007 240
DOCK 14 GATE
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
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Depreciation Register Packet: FA00014 - FY 22/23 Depreciation Category Acquired Date Asset Life Depr. Method
Asset ID Description Adjusted Asset Cost Salvage Value Prior Accum. Depr. Depreciation 300 Accum. DePT Straight Liset Net Asset Value A00000103 Property Parking Lots 1/1/2008
BOAT TRAILER PARKING LOT
531,000.00 0.00 307,171.92 21,316.92 328,488.84 202,511.16 A00000122 Property Walkways & Paths 1/1/1998 Straight Line
WALKWAY - SOUTH BAY TRAIL
FROM BEACH PARKING LOT TO
BEGIN WETA TERMINAL
146,704.05 0. Walkways & Pats 143,688.48 3,015.57 296,704.05 straight Line 0.00 A00000125 Property 1/1/1998 300
WALKWAY - SOUTH BAY TRAIL
FROM END WETA TERMINAL TO
PEDESTRIAN BRIDGE ALL INCLUSIVE
172,733.43 0.00 169,182.83 3,550.60 172,733.43 0.00
A00000201 Property Docks 11/27/2013 360 Straight Line
DOCK 11
1,471,785.35 0.00 423,229.58 49,151.04 472,380.62 999,404.73 A00000201A Property Docks 7/1/2013 360 Straight Line
DOCK 11 WAVE ATTENUATORS
666,821.75 0. Docks 199,162.22 22,269.48 221,431.70 Straight tine 445,390.05 A00000201B Property 1/1/2007 240
DOCK 11 GATE
106,724.72 0.°Docks 82,529.83 5,376.60 87,9064 straight Line 18,818.29 A00000202 Property 9/30/2013 360
DOCK 8 - GUEST DOCK
502,529.02 0. Docks 147,300.07 16,782.48 164,08255 straight Line 338,446.47 A00000224 Property 1/1/2007 240
FUEL DOCK GATE
106,724.72 0.00 82,529.83 5,376.60 87,906.43 18,818.29
AMX0005 Property Parking Lots 1/1/1990 Straight Line
WEST BASIN TENANT PARKING LOT
152,720.40 0. Urilities 152,720.40 121512018000 152,720.40 0.00 AMX0014 Property 240 Straight Line
TRANSFORMER DOCK 1
56,520.39 10,015.58 2,832.78 12,848.36 43,672.03
AMX0015 Property 12/5/2018 240 Straight Line
TRANSFORMER DOCK 2
56,520.39 0. Urities 10,015.58 2,832.78 12,848.36 43,672.03 AMX0016 Property 12/5/2018 240 Straight Line
TRANSFORMER DOCK 3
56,520.39 0.OUutilities 10,015.58 2,832.78 12,848.36 43,672.03 AMX0017 Property 12/5/2018 240 Straight Line
TRANSFORMER DOCK 4
56,520.39 0.00 10,015.58 2,832.78 12,848.36 43,672.03
AMX0018 Property Utilities 12/5/2018 240 Straight Line
TRANSFORMER DOCK 5
56,520.40 0. Utilities 10,015.59 2,832.78 12,848.31 straight Line 43,672.03 AMX0019 Property 12/5/2018 240
TRANSFORMER DOCK 6
56,520.40 0.00 10,015.59 2,832.78 12,848.37 43,672.03
Class Totals: Property 24,502,127.67 0.00 17,957,409.78 607,178.29 18,564,588.07 5,937,539.60 A00000178 Vehicles Auto & Trucks 1/1/2003 Straight Line
FORD RANGER PICK-UP
14,552.76 0.0 Auto & TrucK,552.76 4/23/2020.00 14,552.76 straight Line 0.00 A00000200 Vehicles 120
FORD F250 4X2 PICKUP
29,829.00 0.00 24,529.77 3,028.12 27,557.89 2,271.11
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Depreciation Register Packet: FA00014 - FY 22/23 Depreciation Class Category Acquired Date Asset Life Depr. Method
Asset ID Description Adjusted Asset Cost Salvage Value Prior Accum. Depr. Depreciation Net Asset Value A00000235 Vehicles Auto & Trucks 7/15/2017 120 Accum. Dep" Straight Line FORD F250 SUPER CAB
50,299.13 0.00 24,974.94 5,064.84 30,039.78 20,259.35
Class Totals: Vehicles 94,680.89 0.00 64,057.47 8,092.96 72,150.43 22,530.46 Dept Totals: OPM - Oyster Point Marina 25,410,243.69 0.00 18,321,812.69 639,378.99 18,961,191.68 6,449,052.01 1111111, 491499444
11 5,572.17
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SAN MATEO COUNTY HARBOR DISTRICT
Schedule of Revenues, Expenses, and Changes in Net Position - Oyster Point Marina For the Year Ended June 30, 2023 (With Comparative Amounts as of June 30, 2022) June 30,2023 June 30,2022
OPERATING REVENUES
Berth Rental $ 1,532,435 $ 1,271,948
Launching fees 41,965 34,192
Rent and concessions 128,238 118,950
Events and permits 1,305
Other operating revenue 24,818 19,179
Total operating revenues 1,728,761 1,444,269
OPERATING EXPENSES
Advertising and promotion 888 2,849
Insurance 109,919 69,220
Information technology 87,454 76,398
Legal fees 14,545 17,295
Materials and supplies 263,687 336,151
Repairs and maintenance 66,165 44,373
Salaries and wages 1,070,263 974,321
Benefits - current employees 794,292 (200,064)
Benefits - retirees/former employees 143,394 104,811
Travel, training, and seminars 17,330 11,995
Utilities 93,285 150,236
Vessel destruction 43,150 9,000
Total operating expenses before depreciation 2,704,372 1,596,585 Operating income before depreciation (975,611) (152,316) Depreciation expense (639,379) (632,305)
Operating income (1,614,990) (784,621)
NON-OPERATING REVENUES (EXPENSES)
Investment earnings (115)
Grants and reimbursements 48,452 13,772
Other non-operating revenues 120
Total non-operating revenue(expense), net 48,457 13,772 Change in net position (1,566,533) (770,849)
46