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CITY OF ELK RIVER, MINNESOTA
<br />NET POSITION BY COMPONENT
<br />LAST TEN FISCAL YEARS
<br />(accrual basis of accounting)
<br />Primary government
<br />Net investment in capital assets
<br />$ 145,751,278
<br />Fiscal Year
<br />$ 145,267,175
<br />$ 144,328,987
<br />2009
<br />2010
<br />2011
<br />2012
<br />Governmental activities
<br />Unrestricted
<br />48,382,060
<br />46,609,668
<br />48,703,336
<br />Net investment in capital assets
<br />$ 86,149,417
<br />$ 84,629,091
<br />$ 84,741,957
<br />$ 84,060,768
<br />Restricted
<br />4,723,030
<br />7,341,554
<br />6,283,346
<br />6,391,182
<br />Unrestricted
<br />28,588,304
<br />26,702,252
<br />29,282,251
<br />27,448,688
<br />Total governmental activities net position
<br />$ 119,460,751
<br />$ 118,672,897
<br />$ 120,307,554
<br />$ 117,900,638
<br />Business -type activities
<br />Net investment in capital assets
<br />$ 59,601,861
<br />$ 60,972,838
<br />$ 60,525,218
<br />$ 60,268,219
<br />Restricted
<br />724,500
<br />724,500
<br />724,500
<br />724,500
<br />Unrestricted
<br />19,793,756
<br />19,907,416
<br />19,421,085
<br />22,376,508
<br />Total business -type activities net position
<br />$ 80,120,117
<br />$ 81,604,754
<br />$ 80,670,803
<br />$ 83,369,227
<br />Primary government
<br />Net investment in capital assets
<br />$ 145,751,278
<br />$ 145,601,929
<br />$ 145,267,175
<br />$ 144,328,987
<br />Restricted
<br />5,447,530
<br />8,066,054
<br />7,007,846
<br />7,115,682
<br />Unrestricted
<br />48,382,060
<br />46,609,668
<br />48,703,336
<br />49,825,196
<br />Total primary government net position
<br />$ 199,580,868
<br />$ 200,277,651
<br />$ 200,978,357
<br />$ 201,269,865
<br />Note:
<br />- The City implemented GASB Statement No. 63 and GASB Statement No. 65 in fiscal year 2012. Net position
<br />information has been restated for 2011 for this accounting change. Years prior to 2011 have not been restated.
<br />- The City implemented GASB Statement No. 75 in fiscal year 2018. Net position information has been restated for
<br />2017 for this accounting change. Years prior to 2017 have not been restated.
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