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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 />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 <br />2007 <br />2008 <br />2009 <br />2010 <br />Governmental activities: <br />Net investment in capital assets <br />$36,789,153 <br />$28,472,865 <br />$23,400,453 <br />$22,562,217 <br />Restricted <br />10,324,467 <br />9,870,676 <br />9,414,474 <br />8,428,025 <br />Unrestricted <br />6,339,528 <br />10,790,359 <br />15,926,322 <br />16,738,885 <br />Total governmental activities net position <br />$53,453,148 <br />$49,133,900 <br />$48,741,249 <br />$47,729,127 <br />Business -type activities: <br />Net investment in capital assets <br />$29,836,775 <br />$30,372,670 <br />$30,071,840 <br />$29,648,461 <br />Unrestricted <br />8,063,983 <br />9,028,778 <br />10,112,207 <br />10,728,626 <br />Total business -type activities net position <br />$37,900,758 <br />$39,401,448 <br />$40,184,047 <br />$40,377,087 <br />Primary government: <br />Net investment in capital assets <br />$66,625,928 <br />$58,845,535 <br />$53,472,293 <br />$52,210,678 <br />Restricted <br />10,324,467 <br />9,870,676 <br />9,414,474 <br />8,428,025 <br />Unrestricted <br />14,403,511 <br />19,819,137 <br />26,038,529 <br />27,467,511 <br />Total primary government net position <br />$91,353,906 <br />$88,535,348 <br />$88,925,296 <br />$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 <br />