2009 2010 2011 2012
<br />Governmental activities
<br />Net investment in capital assets 14,789,291$ 16,341,354$ 17,498,478$ 17,167,531$
<br />Restricted 1,060,973 1,329,092 1,694,212 1,788,007
<br />Unrestricted 9,176,652 9,008,528 9,133,279 9,738,832
<br />Total governmental activities net position 25,026,916$ 26,678,974$ 28,325,969$ 28,694,370$
<br />Business-type activities
<br />Net investment in capital assets 10,507,344$ 10,530,204$ 10,961,855$ 12,360,674$
<br />Unrestricted 2,171,942 2,621,579 3,248,534 2,403,645
<br />Total business-type activities net position 12,679,286$ 13,151,783$ 14,210,389$ 14,764,319$
<br />Primary government
<br />Net investment in capital assets 25,296,635$ 26,871,558$ 28,460,333$ 29,528,205$
<br />Restricted 1,060,973 1,329,092 1,694,212 1,788,007
<br />Unrestricted 11,348,594 11,630,107 12,381,813 12,142,477
<br />Total primary government net position 37,706,202$ 39,830,757$ 42,536,358$ 43,458,689$
<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 />-69-
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