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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 />2014 2015 2016 2017
<br />Governmental activities:
<br />Net investment in capital assets $19,540,807 $18,230,746 $18,597,344 $22,868,259
<br />Restricted 8,666,357 8,635,293 13,342,852 11,730,147
<br />Unrestricted 20,527,704 13,888,120 10,187,254 12,017,212
<br />Total governmental activities net position $48,734,868 $40,754,159 $42,127,450 $46,615,618
<br />Business-type activities:
<br />Net investment in capital assets $27,556,022 $29,127,829 $31,860,610 $31,831,950
<br />Unrestricted 13,888,278 14,672,630 13,863,447 14,846,045
<br />Total business-type activities net position $41,444,300 $43,800,459 $45,724,057 $46,677,995
<br />Primary government:
<br />Net investment in capital assets $47,096,829 $47,358,575 $50,457,954 $54,700,209
<br />Restricted 8,666,357 8,635,293 13,342,852 11,730,147
<br />Unrestricted 34,415,982 28,560,750 24,050,701 26,863,257
<br />Total primary government net position $90,179,168 $84,554,618 $87,851,507 $93,293,613
<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.
<br />130
<br />137
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