Comprehensive Annual Financial Report - Cobb County

Cobb County, Georgia
Net Assets by Component
Unaudited
2007
2006 2005 2004 2003
2002
Governmental activities
Invested in capital assets, net of related debt $ 2,519,108,757 $ 2,480,941,152 $ 2,476,786,038 $ 2,462,887,568 $ 2,443,180,328 $ 2,448,721,064
Restricted 183,127,588 85,045,197 4,501,533 102,020,091 75,568,888 82,922,156
Unrestricted 76,623,771 82,350,806 70,015,602 29,981,942 58,464,900 45,642,328
Total governmental activities net assets $ 2,778,860,116 $ 2,648,337,155 $ 2,551,303,173 $ 2,594,889,601 $ 2,577,214,116 $ 2,577,285,548
Business-type activities
Invested in capital assets, net of related debt $ 1,184,655,823 $ 1,160,044,646 $ 1,113,718,561 $ 959,605,058 $ 949,944,450 $ 815,807,798
Restricted - - - 144,528,897 111,445,686 177,793,801
Unrestricted 26,521,995 4,806,173 2,306,436 (25,510,809) (39,411,425) (42,748,221)
Total business-type activities net assets $ 1,211,177,818 $ 1,164,850,819 $ 1,116,024,997 $ 1,078,623,146 $ 1,021,978,711 $ 950,853,378
Primary government
Invested in capital assets, net of related debt $ 3,703,764,580 $ 3,640,985,798 $ 3,590,504,599 $ 3,422,492,626 $ 3,393,124,778 $ 3,264,528,862
Restricted 183,127,588 85,045,197 4,501,533 246,548,988 187,014,574 260,715,957
Unrestricted 103,145,766 87,156,979 72,322,038 4,471,133 19,053,475 2,894,107
Total primary government net assets $ 3,990,037,934 $ 3,813,187,974 $ 3,667,328,170 $ 3,673,512,747 $ 3,599,192,827 $ 3,528,138,926
Source: Basic Financial Statements
Note: Accrual-basis financial information for Cobb County as a whole is available back to 2002 only, the year
GASB 34 was implemented.
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