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Indian River County, Florida
<br />Net Position by Component (Unaudited)
<br />Last Ten Fiscal Years
<br />(accrual basis of accounting)
<br />2004 2005 2006 2007
<br />Governmental activities
<br />Net investment in capital assets $ 242,057,257 $ 264,193,976 $ 278,213,361 $ 374,501,758 (A)
<br />Restricted 128,024,220 150,019,583 158,046,966 173,236,941 (B)
<br />Unrestricted 22,697,741 60,737,524 121,561,389 60,726,026 (B)
<br />Total governmental activities net position $ 392,779,218 $ 474,951,083 $ 557,821,716 $ 608,464,725
<br />Business -type activities
<br />Net investment in capital assets $ 122,280,348 $ 134,402,945 $ 152,168,135 $ 174,540,682
<br />Restricted 57,825,011 81,084,337 89,071,967 83,840,471
<br />Unrestricted 44,084,834 52,553,913 53,751,547 47,338,783
<br />Total business -type activities net position $ 224,190,193 $ 268,041,195 $ 294,991,649 $ 305,719,936
<br />Primary government
<br />Net investment in capital assets $ 364,337,605 $ 398,596,921 $ 430,381,496 $ 549,042,440
<br />Restricted 185,849,231 231,103,920 247,118,933 257,077,412
<br />Unrestricted 66,782,575 113,291,437 175,312,936 108,064,809
<br />Total primary government net position $ 616,969,411 $ 742,992,278 $ 852,813,365 $ 914,184,661
<br />(A) Completed construction and renovations for beach renourishment, County
<br />administration buildings, emergency operations center, five fire stations,
<br />County park improvements, and the purchase of environmentally sensitive
<br />lands.
<br />(B) The County reclassified special revenue funds from unrestricted to
<br />restricted net position.
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