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Indian River County, Florida
<br /> Net Assets by Component
<br /> Last Seven Fiscal Years
<br /> (accrual basis of accounting)
<br /> 2001 2002 2003 2004
<br /> Governmental activities
<br /> Invested in capital assets , net of related debt $ 214 , 622 ,489 $ 225 , 1791898 $ 227 , 795 ,289 $ 242 , 0571257
<br /> Restricted 100 , 7421230 113 ,252 , 580 1125083 , 712 128 , 0245220
<br /> Unrestricted 175953 ,280 17 , 559 , 989 2013891245 22 , 697 , 741
<br /> Total governmental activities net assets $ 3335317 , 999 $ 355 , 9921467 $ 3601268 ,246 $ 392 , 779 ,218
<br /> Business-type activities
<br /> Invested in capital assets, net of related debt $ 97 , 701 , 866 $ 106 , 0045641 $ 113 , 354 , 198 $ 122 , 280 , 348
<br /> Restricted 265758 , 894 31 , 1795151 425971 ,494 57 , 8251011
<br /> Unrestricted 43 , 816 , 852 4531375431 47 , 0791296 44 , 084 , 834 sit
<br /> Total business-type activities net assets $ 168 ,277 , 612 $ 182 , 321 ,223 $ 203 ,404 , 988 $ 224 , 190 , 193
<br /> Primary government
<br /> Invested in capital assets, net of related debt $ 3121324 , 355 $ 331 , 184 , 539 $ 341 , 1495487 $ 364 , 3371605
<br /> Restricted 127 , 501 , 124 144 ,431 , 731 155 , 055 ,206 1851849 ,231
<br /> Unrestricted 61 , 770 , 132 62 , 697 ,420 67 ,468 , 541 66 , 782 , 575
<br /> Total primary government net assets $ 5015595 , 611 $ 53853135690 $ 5633673 , 234 $ 616 , 969 , 411
<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 redefined restricted and unrestricted net assets to reflect special revenue funds from
<br /> unrestricted and restricted .
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