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The government-wide financial statements for the City of Arborland for a three-year period are presented CITY OF ARBORLAND Statements of Net Position As of December 31 (in thousands) 2015 2016 Business Business type Activities Business Govemmental Activities Govemmental type Governmental Activities type Activities Total Total Activities Activities Total Assets Current assets $ 3,830 $11,724 $ 10,529 736 $1,830 $ 12,359 5,281 878 $ 4,147$ 9,428 1,062 805 1,030 4,709 267 1,475 Investments Receivables (net) Prepaid expenses Inventories 3,490 256 326 170 51 6,002 16,585 5,547 16,605 4,008 18,455 Total current assets Capital assets 1,607 2,401 15,600 53,350 1,807 17,790 56,709 37,847 52,948 37,750 38,919 Depreciable assets Accumulated (10,526) (28,058) (8,302)(28,582) (17,532) 23,757 34,340 depreciation 8,406 Total capital assets 23,421 13,72037,141 9,071 32,828 30,599 13,953 44,552 37,868 17,728 55,596 15,073 Total assets Liabilities Accounts payable Deferred Other, current 1,723 1,669 3,473 2,297 379 revenue 185 1,757 230 2 442 572 3,472 16,200 Total current liabilities 6,800 24,200 7,530 25,730 8,102 28,744 4,343 13,920 7,100 23,300 Bonds payable Total liabilities Net Position 20,873 28,168 19,672 7,947 27,619 20,642 5,759 2,670 8,429 Net investment in capital 4,725 17,215 assets Restricted for: 170 936 170 936 9,656 Capital projects Unrestricted (deficit) Total net position Debt service 2,931 2,628 5,559 3,988 5,056 $ 6,971 $ 20,669 $ 9,726 $ 6,658 $16,384 $ 9,781 $ 27,977 $13,698