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Current and other assets <br />Capital assets <br />Total assets <br />Deferred outflows of resources <br />Long-term liabilities <br />Other liabilities <br />Total liabilities <br />Deferred inflows of resources <br />Net Position: <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />Total net position <br />City of Elk River Net Position <br />Governmental <br />Activities <br />2018 2017 <br />$35,189,365 $32,661,895 <br />Business -type <br />Activities <br />2018 2017 <br />$35,963,873 $33,385,869 <br />Total <br />2018 2017 <br />$71,153,238 $66,047,764 <br />6,294,084 <br />8,677,833 <br />828,823 <br />1,373,281 <br />7,122,907 <br />10,051,114 <br />27,502,045 <br />30,660,026 <br />37,166,952 <br />28,982,292 <br />64,668,997 <br />59,642,318 <br />1,758,155 <br />2,015,482 <br />5,689,316 <br />5,689,085 <br />7,447,471 <br />7,704,567 <br />29,260,200 <br />32,675,508 <br />42,856,268 <br />34,671,377 <br />72,116,468 <br />67,346,885 <br />7,784,239 <br />8,778,520 <br />1,062,545 <br />1,028,211 <br />8,846,784 <br />9,806,731 <br />77,092,055 <br />78,958,608 <br />85,104,737 <br />83,919,324 <br />162,196,792 <br />162,877,932 <br />4,236,048 <br />2,925,562 <br />1,261,359 <br />997,660 <br />5,497,407 <br />3,923,222 <br />17,685,456 <br />16,021,664 <br />24,308,658 <br />21,952,303 <br />41,994,114 <br />37,973,967 <br />$99,013,559 <br />$97,905,834 <br />$110,674,754 <br />$106,869,287 <br />$209,688,313 <br />$204,775,121 <br />An additional portion of the City of Elk River's net position (3 percent) represents resources that are subject to external <br />restrictions on how they may be used. The remaining balance of unrestricted net position ($41,994,114) may be used to <br />meet 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 />position, both for the City as a whole, as well as for its separate governmental and business -type activities. <br />13 <br />