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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 />2012 2013 2014 2015
<br />Governmental activities:
<br />Net investment in capital assets $22,166,342 $22,241,821 $19,540,807 $18,230,746
<br />Restricted 11,595,112 11,000,033 8,666,357 8,635,293
<br />Unrestricted 17,639,038 16,849,636 20,527,704 13,888,120
<br />Total governmental activities net position $51,400,492 $50,091,490 $48,734,868 $40,754,159
<br />Business-type activities:
<br />Net investment in capital assets $28,798,095 $28,423,284 $27,556,022 $29,127,829
<br />Unrestricted 12,102,013 12,999,182 13,888,278 14,672,630
<br />Total business-type activities net position $40,900,108 $41,422,466 $41,444,300 $43,800,459
<br />Primary government:
<br />Net investment in capital assets $50,964,437 $50,665,105 $47,096,829 $47,358,575
<br />Restricted 11,595,112 11,000,033 8,666,357 8,635,293
<br />Unrestricted 29,741,051 29,848,818 34,415,982 28,560,750
<br />Total primary government net position $92,300,600 $91,513,956 $90,179,168 $84,554,618
<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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