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City of Ramsey <br />Net Assets by Component <br />Last Seven Fiscal Years <br />(accrual basis of accounting) <br />Fiscal Year <br />2004 2005 2006 <br />Governmental activities <br />Invested in capital assets, net of related debt $ 8,768,136 $ 12,267,296 $ 23,424,366 <br />Restricted 7,597,395 18,296,241 13,860,707 <br />Unrestricted 14,837,113 19,265,380 18,428,817 <br />Total governmental activities net assets $ 31,202,644 $ 49,828,917 $ 55,713,890 <br />Business -type activities <br />Invested in capital assets, net of related debt $ 31,664,220 $ 36,311,701 $ 47,334,422 <br />Restricted - - - <br />Unrestricted 13,281,078 17,013,900 17,739,362 <br />Total business -type activities net assets $ 44,945,298 $ 53,325,601 $ 65,073,784 <br />Total government <br />Invested in capital assets, net of related debt $ 40,432,356 $ 48,578,997 $ 70,758,788 <br />Restricted 7,597,395 18,296,241 13,860,707 <br />Unrestricted 28,118,191 36,279,280 36,168,179 <br />Total government net assets $ 76,147,942 $ 103,154,518 $ 120,787,674 <br />Note: The City implemented GASB Statement No. 34 in fiscal year 2004. This information is not <br />available for previous fiscal years. <br />