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CITY OF LINO LAKES, MINNESOTA
<br />NET POSITION BY COMPONENT
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />2007 2008 2009 2010
<br />Governmental activities:
<br />Net investment in capital assets $36,789,153 $28,472,865 $23,400,453 $22,562,217
<br />Restricted 10,324,467 9,870,676 9,414,474 8,428,025
<br />Unrestricted 6,339,528 10,790,359 15,926,322 16,738,885
<br />Total governmental activities net position $53,453,148 $49,133,900 $48,741,249 $47,729,127
<br />Business-type activities:
<br />Net investment in capital assets $29,836,775 $30,372,670 $30,071,840 $29,648,461
<br />Unrestricted 8,063,983 9,028,778 10,112,207 10,728,626
<br />Total business-type activities net position $37,900,758 $39,401,448 $40,184,047 $40,377,087
<br />Primary government:
<br />Net investment in capital assets $66,625,928 $58,845,535 $53,472,293 $52,210,678
<br />Restricted 10,324,467 9,870,676 9,414,474 8,428,025
<br />Unrestricted 14,403,511 19,819,137 26,038,529 27,467,511
<br />Total primary government net position $91,353,906 $88,535,348 $88,925,296 $88,106,214
<br />GASB 68 was implemented in 2015. Net position was restated for 2014 to reflect the reporting of net pension liability
<br />and pension related deferred outflows of resources. Net position for years prior to 2014 was not restated.
<br />140
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