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.
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