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