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Management's Discussion and Analysis <br />Business -Type Activities <br />Business -type activities increased the City's net position by $953,938 during 2017. The <br />increase was due to contributions of capital assets from private sources, as well as the City's <br />governmental activities, in the amount of $1,006,239. <br />Below are specific graphs which provide comparisons of the business -type activities <br />revenues and expenses: <br />Business -Type Activities - Revenues <br />Unrestricted investment <br />earnings <br />3% <br />Capital grants and <br />contributions <br />22 <br />Charges for services <br />75% <br />Business -Type Activities - Expenses water <br />40% <br />Sewer <br />60 <br />25 <br />