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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 />Table 1 <br />Fiscal Year <br />2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 <br />Governmental Activities <br />Net Investment in Capital Assets $ 28,807,262 $ 25,460,528 $ 29,549,174 $ 36,789,153 $ 28,472,865 $ 23,400,453 $ 22,562,217 $ 24,600,103 $ 22,166,342 $ 22,241,821 <br />Restricted 3,045,052 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474 8,428,025 11,598,803 11,595,112 11,000,033 <br />Unrestricted 16,249,541 13,577,071 14,516,466 6,339,528 10,790,359 15,926,322 16,738,885 13,463,210 17,639,038 16,849,636 <br />Total Governmental Activities Net Position $ 48,101,855 $ 51,088,083 $ 54,770,148 $ 53,453,148 $ 49,133,900 $ 48,741,249 $ 47,729,127 $ 49,662,116 $ 51,400,492 $ 50,091,490 <br />Business -Type Activities <br />Net Investment in Capital Assets $ 26,713,498 $ 28,342,832 $ 29,485,942 $ 29,836,775 $ 30,372,670 $ 30,071,840 $ 29,648,461 $ 29,216,866 $ 28,798,095 $ 28,423,284 <br />Unrestricted 4,744,875 5,572,338 6,880,547 8,063,983 9,028,778 10,112,207 10,728,626 11,201,362 12,102,013 12,999,182 <br />Total Business -Type Activities Net Position $ 31,458,373 $ 33,915,170 $ 36,366,489 $ 37,900,758 $ 39,401,448 $ 40,184,047 $ 40,377,087 $ 40,418,228 $ 40,900,108 $ 41,422,466 <br />Primary Government <br />Net Investment in Capital Assets $ 55,520,760 $ 53,803,360 $ 59,035,116 $ 66,625,928 $ 58,845,535 $ 53,472,293 $ 52,210,678 $ 53,816,969 $ 50,964,437 $ 50,665,105 <br />Restricted 3,045,052 12,050,484 10,704,508 10,324,467 9,870,676 9,414,474 8,428,025 11,598,803 11,595,112 11,000,033 <br />Unrestricted 20,994,416 19,149,409 21,397,013 14,403,511 19,819,137 26,038,529 27,467,511 24,664,572 29,741,051 29,848,818 <br />Total Primary Government Net Position $ 79,560,228 $ 85,003,253 $ 91,136,637 $ 91,353,906 $ 88,535,348 $ 88,925,296 $ 88,106,214 $ 90,080,344 $ 92,300,600 $ 91,513,956 <br />91 <br />