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City of Elk River Net Assets <br /> Governmental Business-type <br /> Activities Activities Total <br /> 2009 2008 2009 2008 2009 2008 <br />Current and other assets $37,178,428 $37,496,172 $24,144,259 $21,916,101 $61,322,687 $59,412,273 <br />Capital assets 115,740,382 116,004,739 79,036,507 81,362,894 194,776,889 197,367,633 <br />Total assets 152,918,810 153,500,911 103,180,766 103,278,995 256,099,576 256,779,906 <br /> <br />Long-term liabilities <br />outstanding 31,186,396 32,304,161 19,804,003 20,998,475 50,990,399 53,302,636 <br />Other liabilities 2,271,663 2,607,276 3,010,234 2,834,046 5,281,897 5,441,322 <br />Total liabilities 33,458,059 34,911,437 22,814,237 23,832,521 56,272,296 58,743,958 <br />Invested in capital assets <br />net of related debt 86,149,417 85,390,968 59,601,861 60,750,900 145,751,278 146,141,868 <br />Restricted 4,723,030 5,569,773 724,500 724,500 5,447,530 6,294,273 <br />Unrestricted 28,588,304 27,628,733 20,040,168 17,971,074 48,628,472 45,599,807 <br />Total net assets $119,460,751 $118,589,474 $80,366,529 $79,446,474 $199,827,280 $198,035,948 <br />An additional portion of the City of Elk River's net assets (3 percent) represents resources that are subject to external <br />restrictions on how they maybe used. The remaining balance of unrestricted net assets ($48,628,472) maybe used to meet <br />the City of Elk River's ongoing obligations to citizens and creditors. <br />At the end of the current fiscal year, the City of Elk River is able to report positive balances in all three categories of net <br />assets, both for the City as a whole, as well as for its separate governmental and business-type activities. <br />Governmental activities. Governmental activities account for 60% of the City of Elk River's net assets. The total <br />increase in net assets for governmental activities is $871,277 accounting for 49% of the total growth in net assets for the <br />City. <br />13 <br /> <br />