2025 Annual Report-final June 4

FINANCIAL STATEMENTS

SCHEDULE 1 Schedule of Tangible Capital Assets For the year ended December 31, 2025 Consolidated Financial Statements Sched u le 1

Sched u le o f T an g i b le Ca p ital A ssets For the year ended December 31, 2025

Please note: This chart spans two pages.

Land 2

Bu ildin g

T rans p ortation N et w or k

Storm System

H istorical Cost 1 Opening cost

$

323,804,789 $

150,595,422 $

400,783,947 $ 9,461,206 (1,974,446) 408,270,707

322,537,777 11,995,998

Additions Disposals

1,715,655

2,598,190

-

(5,967)

(1,269,302)

325,520,444

153,187,645

333,264,473

A cc u m u lated A mortization Opening balance

- - - -

69,163,329 3,931,943

161,523,314 8,490,125 (1,851,129) 168,162,310

89,061,773 4,487,675

Amortization expense Effect of disposals

(5,967)

(482,329)

73,089,305

93,067,119

N et B oo k V al u e as at Decem b er 3 1 , 2025

$

325,520,444 $

80,098,340 $

240,108,397 $

240,197,354

Net Book Value as at December 31, 2024

323,804,789 $

81,432,093 $

239,260,633 $

233,476,004

$

1 Historical cost includes work in progress at December 31, 2025 of $ 20,6 1 5,40 1 ($27,610,088 for 2024) comprised of: Land $nil ($589,238 for 2024); Buildings $1 ,369, 1 45 ($357,514 for 2024); Transportation network $ 3,04 1 ,023 ($11,014,245 for 2024); Storm system $ 3 1 6,6 1 8 ($197,301 for 2024); Fleet and equipment $1 ,667,773 ($101,275 for 2024); Technology $1 , 1 63,807 ($163,138 for 2024); Water system $ 3,625,0 1 5 ($7,364,366 for 2024); Sanitary system $ 9,432,0 1 9 ($6,018,174 for 2024); and Other $nil ($1,804,836 for 2024). Work in progress is not amortized. 2 "Other" at net book value includes Furniture and Fixtures at $1 ,735,63 1 ($1,449,342 for 2024) and Structures at $ 44, 1 98,962 ( $44,472,749 for 2024)

72 | City of Maple Ridge - 2025 Annual Report