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2012 2013 2014 2015
<br />Governmental activities
<br />Investment in capital assets 17,167,531$ 17,435,976$ 18,837,904$ 24,909,453$
<br />Restricted 1,788,007 896,106 917,300 675,052
<br />Unrestricted 9,738,832 10,274,835 11,472,102 8,765,793
<br />Total governmental activities net position 28,694,370$ 28,606,917$ 31,227,306$ 34,350,298$
<br />Business-type activities
<br />Investment in capital assets 12,360,674$ 14,356,782$ 14,464,713$ 16,167,536$
<br />Unrestricted 2,403,645 1,158,470 1,793,112 238,381
<br />Total business-type activities net position 14,764,319$ 15,515,252$ 16,257,825$ 16,405,917$
<br />Primary government
<br />Investment in capital assets 29,528,205$ 31,792,758$ 33,302,617$ 41,076,989$
<br />Restricted 1,788,007 896,106 917,300 675,052
<br />Unrestricted 12,142,477 11,433,305 13,265,214 9,004,174
<br />Total primary government net position 43,458,689$ 44,122,169$ 47,485,131$ 50,756,215$
<br />Note:
<br />Fiscal Year
<br />CITY OF ARDEN HILLS
<br />Net Position by Component
<br />Last Ten Fiscal Years
<br />(Accrual Basis of Accounting)
<br />The City implemented GASB Statement No.68 in fiscal 2015.The City reported a change in accounting principle,
<br />as a result of implementing this standard,which decreased unrestricted net position.Prior year information has not
<br />been restated.
<br />-68-
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