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2010 2011 2012 2013
<br />Governmental activities
<br />Investment in capital assets 16,341,354$ 17,498,478$ 17,167,531$ 17,435,976$
<br />Restricted 1,329,092 1,694,212 1,788,007 896,106
<br />Unrestricted 9,008,528 9,133,279 9,738,832 10,274,835
<br />Total governmental activities net position 26,678,974$ 28,325,969$ 28,694,370$ 28,606,917$
<br />Business-type activities
<br />Investment in capital assets 10,530,204$ 10,961,855$ 12,360,674$ 14,356,782$
<br />Unrestricted 2,621,579 3,248,534 2,403,645 1,158,470
<br />Total business-type activities net position 13,151,783$ 14,210,389$ 14,764,319$ 15,515,252$
<br />Primary government
<br />Investment in capital assets 26,871,558$ 28,460,333$ 29,528,205$ 31,792,758$
<br />Restricted 1,329,092 1,694,212 1,788,007 896,106
<br />Unrestricted 11,630,107 12,381,813 12,142,477 11,433,305
<br />Total primary government net position 39,830,757$ 42,536,358$ 43,458,689$ 44,122,169$
<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 />-65-
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