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CITY OF LITTLE CANADA, MINNESOTA <br />MANAGEMENT’S DISCUSSION AND ANALYSIS <br />YEAR ENDED DECEMBER 31, 2017 <br /> <br /> <br /> <br />(23) <br /> <br />Business-Type Activities <br />Business-type activities had an overall decrease in net position of $34,714. One of the biggest <br />expenses is depreciation (noncash expense) within the water and sewer funds. Operating costs <br />increased $56,312 in the Water Fund due mainly to an increase in the purchased water expense. <br /> <br />Program Expenses and Revenues – Business-Type Activities <br /> <br /> ‐ <br /> 200,000 <br /> 400,000 <br /> 600,000 <br /> 800,000 <br /> 1,000,000 <br /> 1,200,000 <br /> 1,400,000 <br /> 1,600,000 <br /> 1,800,000 <br />Water Sewer <br />Expenses <br />Program Revenues <br />