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2013 2014 2015 2016
<br />Governmental activities
<br />Investment in capital assets 17,435,976$ 18,837,904$ 24,909,453$ 25,178,721$
<br />Restricted 896,106 917,300 675,052 786,678
<br />Unrestricted 10,274,835 11,472,102 8,765,793 8,249,560
<br />Total governmental activities net position 28,606,917$ 31,227,306$ 34,350,298$ 34,214,959$
<br />Business-type activities
<br />Investment in capital assets 14,356,782$ 14,464,713$ 16,167,536$ 16,306,381$
<br />Unrestricted 1,158,470 1,793,112 238,381 1,116,957
<br />Total business-type activities net position 15,515,252$ 16,257,825$ 16,405,917$ 17,423,338$
<br />Primary government
<br />Investment in capital assets 31,792,758$ 33,302,617$ 41,076,989$ 41,485,102$
<br />Restricted 896,106 917,300 675,052 786,678
<br />Unrestricted 11,433,305 13,265,214 9,004,174 9,366,517
<br />Total primary government net position 44,122,169$ 47,485,131$ 50,756,215$ 51,638,297$
<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,as a
<br />result of implementing this standard, which decreased unrestricted net position. Prior year information has not been
<br />restated.
<br />-70-
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