Question: (Computation of a government's budgetary cushion) The fund balance components of a city's General Fund are as follows. Calculate the numerator of the city's budgetary cushion. State the factors you considered in making your calculation.
Nonspendable (supplies inventory) $ 30,000
Restricted (intergovernmental grant) 20,000
Assigned (for future pension obligations) 15,000
Unassigned 50,000
Total fund balance $115,000