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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 />2015 2016 2017 2018
<br />Governmental activities:
<br />Net investment in capital assets $18,230,746 $18,597,344 $22,868,259 $24,640,555
<br />Restricted 8,635,293 13,342,852 11,730,147 10,579,817
<br />Unrestricted 13,888,120 10,187,254 12,017,212 16,577,520
<br />Total governmental activities net position $40,754,159 $42,127,450 $46,615,618 $51,797,892
<br />Business-type activities:
<br />Net investment in capital assets $29,127,829 $31,860,610 $31,831,950 $32,709,079
<br />Unrestricted 14,672,630 13,863,447 14,846,045 15,570,827
<br />Total business-type activities net position $43,800,459 $45,724,057 $46,677,995 $48,279,906
<br />Primary government:
<br />Net investment in capital assets $47,358,575 $50,457,954 $54,700,209 $57,349,634
<br />Restricted 8,635,293 13,342,852 11,730,147 10,579,817
<br />Unrestricted 28,560,750 24,050,701 26,863,257 32,148,347
<br />Total primary government net position $84,554,618 $87,851,507 $93,293,613 $100,077,798
<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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