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CITY OF LITTLE CANADA, MINNESOTA <br />MANAGEMENT’S DISCUSSION AND ANALYSIS <br />YEAR ENDED DECEMBER 31, 2018 <br /> <br /> <br /> <br />(20) <br /> <br />Business-Type Activities <br />Business-type activities had an overall decrease in net position of $212,624. One of the biggest <br />expenses is depreciation (noncash expense) within the water and sewer funds. Operating costs <br />increased $46,029 in the Sewer Fund offset by a decrease in of $57,627 in operating costs for the <br />Water Fund. <br /> <br />Program Expenses and Revenues – Business-Type Activities <br /> <br /> 1,300,000 <br /> 1,350,000 <br /> 1,400,000 <br /> 1,450,000 <br /> 1,500,000 <br /> 1,550,000 <br /> 1,600,000 <br /> 1,650,000 <br /> 1,700,000 <br />Water Sewer <br />Expenses <br />Program Revenues <br />