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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 />2008 2009 2010 2011
<br />Governmental activities:
<br />Net investment in capital assets $28,472,865 $23,400,453 $22,562,217 $24,600,103
<br />Restricted 9,870,676 9,414,474 8,428,025 11,598,803
<br />Unrestricted 10,790,359 15,926,322 16,738,885 13,463,210
<br />Total governmental activities net position $49,133,900 $48,741,249 $47,729,127 $49,662,116
<br />Business-type activities:
<br />Net investment in capital assets $30,372,670 $30,071,840 $29,648,461 $29,216,866
<br />Unrestricted 9,028,778 10,112,207 10,728,626 11,201,362
<br />Total business-type activities net position $39,401,448 $40,184,047 $40,377,087 $40,418,228
<br />Primary government:
<br />Net investment in capital assets $58,845,535 $53,472,293 $52,210,678 $53,816,969
<br />Restricted 9,870,676 9,414,474 8,428,025 11,598,803
<br />Unrestricted 19,819,137 26,038,529 27,467,511 24,664,572
<br />Total primary government net position $88,535,348 $88,925,296 $88,106,214 $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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