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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 />2010 2011 2012 2013
<br />Governmental activities:
<br />Net investment in capital assets $22,562,217 $24,600,103 $22,166,342 $22,241,821
<br />Restricted 8,428,025 11,598,803 11,595,112 11,000,033
<br />Unrestricted 16,738,885 13,463,210 17,639,038 16,849,636
<br />Total governmental activities net position $47,729,127 $49,662,116 $51,400,492 $50,091,490
<br />Business-type activities:
<br />Net investment in capital assets $29,648,461 $29,216,866 $28,798,095 $28,423,284
<br />Unrestricted 10,728,626 11,201,362 12,102,013 12,999,182
<br />Total business-type activities net position $40,377,087 $40,418,228 $40,900,108 $41,422,466
<br />Primary government:
<br />Net investment in capital assets $52,210,678 $53,816,969 $50,964,437 $50,665,105
<br />Restricted 8,428,025 11,598,803 11,595,112 11,000,033
<br />Unrestricted 27,467,511 24,664,572 29,741,051 29,848,818
<br />Total primary government net position $88,106,214 $90,080,344 $92,300,600 $91,513,956
<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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