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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 />Governmental activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />Total governmental activities net position <br />Business -type activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />2005 2006 <br />$ 264,193,976 <br />150,019,583 <br />60,737,524 <br />$ 474,951,083 <br />$ 278,213,361 <br />158,046,966 <br />121,561,389 <br />$ 557,821,716 <br />$ 134,402,945 $ 152,168,135 <br />81,084,337 89,071,967 <br />52,553,913 53,751,547 <br />2007 <br />$ 374,501,758 (A) <br />173,236,941 (B) <br />60,726,026 (B) <br />2008 <br />$ 445,541,175 <br />163,119,085 <br />55,081,576 <br />$ 608,464,725 $ 663,741,836 <br />$ 174,540,682 <br />83,840,471 <br />47,338,783 <br />Total business -type activities net position $ 268,041,195 $ 294,991,649 $ 305,719,936 <br />Primary government <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />$ 398,596,921 $ 430,381,496 $ 549,042,440 <br />231,103,920 247,118,933 257,077,412 <br />113,291,437 175,312,936 108,064,809 <br />Total primary government net position $ 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 <br />(C) The County reclassified water and sewer funds from restricted to <br />unrestricted net position. <br />164 <br />$ 206,069,196 <br />75,814,407 <br />24,624,779 <br />$ 306,508,382 <br />$ 651,610,371 <br />238,933,492 <br />79,706,355 <br />$ 970,250,218 <br />