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Governmental activities
<br />Invested in capital assets, net of related debt
<br />Restricted
<br />Unrestricted
<br />Total governmental activities net assets
<br />Business -type activities
<br />Invested in capital assets, net of related debt
<br />Restricted
<br />Unrestricted
<br />Total business -type activities net assets
<br />Indian River County, Florida
<br />Net Assets by Component
<br />Last Ten Fiscal Years
<br />(accrual basis of accounting)
<br />2002 2003 2004 2005
<br />$ 225,179,898 $ 227,795,289 $ 242,057,257 $ 264,193,976
<br />113,252, 580 112,083,712 128,024,220 150,019, 583
<br />17,559,989 20,389,245 22,697,741 60,737,524
<br />$ 355,992,467 $ 360,268,246 $ 392,779,218 $ 474,951,083
<br />$ 106,004,641 $ 113,354,198 $ 122,280,348 $ 134,402,945
<br />31,179,151 42,971,494 57,825,011 81,084,337
<br />45,137,431 47,079,296 44,084,834 52,553,913
<br />$ 182,321,223 $ 203,404,988 $ 224,190,193 $ 268,041,195
<br />Primary government
<br />Invested in capital assets, net of related debt $ 331,184,539 $ 341,149,487 $ 364,337,605 $
<br />398,596,921
<br />Restricted 144,431,731 155,055,206 185,849,231
<br />231,103,920
<br />Unrestricted 62,697,420 67,468,541 66,782,575
<br />113,291,437
<br />Total primary government net assets $ 538,313,690 $ 563,673,234 $ 616,969,411 $
<br />742,992,278
<br />(A) Completed construction and renovations for beach renourishment, county administration buildings,
<br />emergency operations center, five fire stations, county park improvements, and the purchase of
<br />environmentally sensitive lands.
<br />(B) The County reclassified special revenue funds from unrestricted to restricted net assets.
<br />160
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