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Governmental activities <br />Invested in capital assets, net of related debt <br />Restricted <br />Unrestricted <br />Total governmental activities net assets <br />Business -type activities <br />Invested in capital assets, net of related debt <br />Unrestricted <br />Total business -type activities net assets <br />Total government <br />Invested in capital assets, net of related debt <br />Restricted <br />Unrestricted <br />Total government net assets <br />City of Ramsey <br />Net Assets by Component <br />Last Eight Fiscal Years <br />(accrual basis of accounting) <br />Fiscal Year <br />2004 <br />$ 8,768,136 $ <br />7,597,395 <br />14,837,113 <br />$ 31,202,644 $ <br />$ 31,664,220 $ <br />13,281,078 <br />$ 44,945,298 $ <br />$ <br />$ <br />40,432,356 $ <br />7,597,395 <br />28,118,191 <br />76,147,942 $ <br />132 <br />2005 <br />12,267,296 $ <br />18,296,241 <br />19,265,380 <br />49,828,917 $ <br />36,311,701 $ <br />17,013,900 <br />53,325,601 $ <br />48,578,997 $ <br />18,296,241 <br />36,279,280 <br />103,154,518 $ <br />2006 <br />23,424,366 <br />13,860,707 <br />18,428,817 <br />55,713,890 <br />47,334,422 <br />17,739,362 <br />65,073,784 <br />70,758,788 <br />13,860,707 <br />36,168,179 <br />120,787,674 <br />Note 1: The City implemented GASB Statement No. 34 in fiscal year 2004. This information is not <br />available for previous fiscal years. <br />