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2011 2012 2013 2014
<br />Governmental activities
<br />Investment in capital assets 17,498,478$ 17,167,531$ 17,435,976$ 18,837,904$
<br />Restricted 1,694,212 1,788,007 896,106 917,300
<br />Unrestricted 9,133,279 9,738,832 10,274,835 11,472,102
<br />Total governmental activities net position 28,325,969$ 28,694,370$ 28,606,917$ 31,227,306$
<br />Business-type activities
<br />Net investment in capital assets 10,961,855$ 12,360,674$ 14,356,782$ 14,464,713$
<br />Unrestricted 3,248,534 2,403,645 1,158,470 1,793,112
<br />Total business-type activities net position 14,210,389$ 14,764,319$ 15,515,252$ 16,257,825$
<br />Primary government
<br />Net investment in capital assets 28,460,333$ 29,528,205$ 31,792,758$ 33,302,617$
<br />Restricted 1,694,212 1,788,007 896,106 917,300
<br />Unrestricted 12,381,813 12,142,477 11,433,305 13,265,214
<br />Total primary government net position 42,536,358$ 43,458,689$ 44,122,169$ 47,485,131$
<br />Note:The City implemented GASB Statement No.68 in fiscal 2015.The City reported a change in accounting principle,as
<br />a result of implementing this standard,which decreased unrestricted net position.Prior year information has not been
<br />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 />-68-
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