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Governmental activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />Total governmental activities net position <br />Business -type activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />Total business -type activities net position <br />Primary government <br />CITY OF HUGO, MINNESOTA <br />NET POSITION BY COMPONENT <br />LAST TEN FISCAL YEARS <br />(Accrual Basis of Accounting) <br />Fiscal Year <br />Net investment in capital assets <br />2015 <br />$ 39,660,986 <br />2014 <br />Restricted <br />2013 <br />7,022,529 <br />13,519,890 <br />Unrestricted <br />25,143,396 <br />24,192,786 <br />$ <br />26,217,435 <br />$ <br />23,454,304 <br />$ <br />21,367,621 <br />6,569,231 <br />7,022,529 <br />13, 519, 890 <br />6,209,056 <br />6,092,481 <br />(1,175,995) <br />$ <br />38,995,722 <br />$ <br />36,569,314 <br />$ <br />33,711,516 <br />$ <br />16,679,906 <br />$ <br />16,206,682 <br />$ <br />15,928,980 <br />18,934,340 <br />18,100,305 <br />16,828,249 <br />$ <br />35,614,246 <br />$ <br />34,306,987 <br />$ <br />32,757,229 <br />Net investment in capital assets <br />$ 42,897,341 <br />$ 39,660,986 <br />$ 37,296,601 <br />Restricted <br />6,569,231 <br />7,022,529 <br />13,519,890 <br />Unrestricted <br />25,143,396 <br />24,192,786 <br />15,652,254 <br />Total primary government net position <br />$ 74,609,968 <br />$ 70,876,301 <br />$ 66,468,745 <br />Note: The City adopted GASB Statement No 65 in 2013. Amounts in this schedule prior to 2012 have not been <br />restated for GASB Statement No. 65. <br />The City adopted GASB Statements No. 68 and 71 in 2015. Amounts in this schedule prior to 2015 have not been <br />restated for GASB Statements No. 68 and 71. <br />,31 <br />