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CITY OF LINO LAKES, MINNESOTA <br />ENTERPRISE FUND <br />WATER AND SEWER FUND <br />STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS <br />For The Year Ended December 31, 1988 <br />Statement 13 <br />December 31, <br />Water Sewer 1988 1987 <br />Operating revenue: <br />Charges for services $43,708 $69,873 $113,581 $71,434 <br />Other operating revenue 12,527 1,971 14,498 6,916 <br />Total operating revenue 56,235 71,844 128,079 78,350 <br />Operating expenses: <br />Personal services 19,147 15,819 34,966 29,577 <br />Materials and supplies 1,233 1,108 2,341 4,532 <br />Contractual services 1,068 856 1,924 8,295 <br />Repair and maintenance 16,712 423 17,135 11,003 <br />MWCC sewer charges 36,025 36,025 33,709 <br />Depreciation: <br />Purchased assets 645 168 813 1,082 <br />Contributed assets 9,058 13,472 22,530 22,530 <br />Utilities 2,676 2,225 4,901 2,849 <br />Sewer service charge 956 <br />Other 1,589 2,308 3,897 2,835 <br />Total operating expenses 52,128 72,404 124,532 117,368 <br />Net income (loss) from operations $4,107 ($560) 3,547 (39,018) <br />Other income : <br />Maintenance agreement - MWCC <br />7,319 10,072 <br />Net income (loss) 10,866 (28,946) <br />Other increases : <br />Credit arising from transfer of depreciation <br />to contributions from property owners 22,530 22,530 <br />Net other increases (decreases) 22,530 22,530 <br />Net increase (decrease) in retained earnings 33,396 (6,416) <br />Retained earnings - January 1 14,458 20,874 <br />Retained earnings - December 31 $47,854 $14,458 <br />The accompanying notes are an integral part of these financial statements. <br />