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Rogue Community College
Net Position by Component
Last Ten Fiscal Years ‐ (unaudited)
2019‐20 2018‐19 2017‐18 2016‐17
Net investment in capital assets $ 37,645,212 $ 28,786,256 $ 24,023,561 $ 17,721,477
Restricted ‐ expendable 1,760,972 1,687,454 1,510,835 4,727,814
Unrestricted (18,885,085) (18,590,158) (14,631,612) (11,593,652)
Total net position $ 20,521,099 $ 11,883,552 $ 10,902,784 $ 10,855,639
Note: The College implemented GASB Statement No. 54 in fiscal 2014; years prior to 2014 have
not been restated, unless otherwise stated. The College implemented GASB Statement No. 68
and No. 71 in fiscal 2015, with an adjustment in 2017; schedules containing information for years
prior to the referenced fiscal years have not been restated in accordance with GASB No. 68 and
No. 71, unless otherwise stated. The College implemented GASB Statement No. 75 in fiscal 2018;
schedules containing information for years prior to fiscal year 2018 have not been restated in
accordance with GASB No. 75, unless otherwise stated.
Source: Rogue Community College Budget and Financial Services Department.
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