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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 />2011 2012 2013 2014
<br />Governmental activities:
<br />Net investment in capital assets $24,600,103 $22,166,342 $22,241,821 $19,540,807
<br />Restricted 11,598,803 11,595,112 11,000,033 8,666,357
<br />Unrestricted 13,463,210 17,639,038 16,849,636 20,527,704
<br />Total governmental activities net position $49,662,116 $51,400,492 $50,091,490 $48,734,868
<br />Business-type activities:
<br />Net investment in capital assets $29,216,866 $28,798,095 $28,423,284 $27,556,022
<br />Unrestricted 11,201,362 12,102,013 12,999,182 13,888,278
<br />Total business-type activities net position $40,418,228 $40,900,108 $41,422,466 $41,444,300
<br />Primary government:
<br />Net investment in capital assets $53,816,969 $50,964,437 $50,665,105 $47,096,829
<br />Restricted 11,598,803 11,595,112 11,000,033 8,666,357
<br />Unrestricted 24,664,572 29,741,051 29,848,818 34,415,982
<br />Total primary government net position $90,080,344 $92,300,600 $91,513,956 $90,179,168
<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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