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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 pos <br />Business -type activities <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />2007 2008 <br />$ 374,501,758 (A) $ <br />173,236,941 (B) <br />60,726,026 (B) <br />on $ 608,464,725 $ <br />Total business -type activities net position <br />Primary government <br />Net investment in capital assets <br />Restricted <br />Unrestricted <br />$ 174,540,682 <br />83,840,471 <br />47,338,783 <br />305,719,936 <br />$ 549,042,440 <br />257,077,412 <br />108,064,809 <br />Total primary government net position $ 914,184,661 <br />2009 <br />2010 <br />445,541,175 $ <br />163,119,085 <br />55,081,576 <br />663,741,836 $ <br />461,709,848 $ <br />158,306,364 <br />55,914,407 <br />675,930,619 $ <br />480,243,738 <br />132,928,838 <br />85,810,359 <br />698,982,935 <br />$ 206,069,196 $ <br />75,814,407 <br />24,624,779 <br />306,508,382 $ <br />223,273,040 $ <br />51,021,928 <br />37,122,462 <br />311,417,430 $ <br />223,375,337 <br />27,898,292 <br />54,592,201 <br />305,865,830 <br />$ 651,610,371 $ <br />238,933,492 <br />79,706,355 <br />684,982,888 $ <br />209,328,292 <br />93,036,869 <br />703,619,075 <br />160,827,130 <br />140,402,560 <br />970,250,218 $ <br />987,348,049 $ <br />1,004,848,765 <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 />172 <br />