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2008 2009 2010 2011
<br />Governmental activities
<br />Investment in capital assets 13,859,332$ 14,789,291$ 16,341,354$ 17,498,478$
<br />Restricted 836,195 1,060,973 1,329,092 1,694,212
<br />Unrestricted 9,304,608 9,176,652 9,008,528 9,133,279
<br />Total governmental activities net position 24,000,135$ 25,026,916$ 26,678,974$ 28,325,969$
<br />Business-type activities
<br />Investment in capital assets 10,449,932$ 10,507,344$ 10,530,204$ 10,961,855$
<br />Unrestricted 1,977,168 2,171,942 2,621,579 3,248,534
<br />Total business-type activities net position 12,427,100$ 12,679,286$ 13,151,783$ 14,210,389$
<br />Primary government
<br />Investment in capital assets 24,309,264$ 25,296,635$ 26,871,558$ 28,460,333$
<br />Restricted 836,195 1,060,973 1,329,092 1,694,212
<br />Unrestricted 11,281,776 11,348,594 11,630,107 12,381,813
<br />Total primary government net position 36,427,235$ 37,706,202$ 39,830,757$ 42,536,358$
<br />Note:The City implemented GASB Statement No.68 in fiscal 2015.The City reported a change in accounting principle as a
<br />result of implementing this standard that decreased unrestricted net position. Prior year information has not been restated.
<br />Fiscal Year
<br />CITY OF ARDEN HILLS
<br />Net Position by Component
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />-67-
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