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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 />Governmental activities:
<br />Net investment in capital assets
<br />Restricted
<br />Unrestricted
<br />Total governmental activities net position
<br />Business -type activities:
<br />Net investment in capital assets
<br />Unrestricted
<br />2008
<br />2009
<br />2010
<br />2011
<br />$40,418,228
<br />$28,472,865
<br />$23,400,453
<br />$22,562,217
<br />$24,600,103
<br />9,870,676
<br />9,414,474
<br />8,428,025
<br />11,598,803
<br />10,790,359
<br />15,926,322
<br />16,738,885
<br />13,463,210
<br />$49,133,900
<br />$30,372,670
<br />9,028,778
<br />$48,741,249
<br />$30,071,840
<br />10,112,207
<br />$47,729,127
<br />$29,648,461
<br />10,728,626
<br />$49,662,116
<br />$29,216,866
<br />11,201,362
<br />Total business -type activities net position
<br />$39,401,448
<br />$40,184,047
<br />$40,377,087
<br />$40,418,228
<br />Primary government:
<br />Net investment in capital assets
<br />$58,845,535
<br />$53,472,293
<br />$52,210,678
<br />$53,816,969
<br />Restricted
<br />9,870,676
<br />9,414,474
<br />8,428,025
<br />11,598,803
<br />Unrestricted
<br />19,819,137
<br />26,038,529
<br />27,467,511
<br />24,664,572
<br />Total primary government net position
<br />$88,535,348
<br />$88,925,296
<br />$88,106,214
<br />$90,080,344
<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 />GASB 75 was implemented in 2017. Net position was restated for 2016 to reflect the reporting of the OPEB liability
<br />and OPEB related deferred inflows of resources. Net position for years prior to 2016 was not restated.
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