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- CITY OF LINO LAKES, MINNESOTA <br />ENTERPRISE FUND <br />COMBINING STATEMENT OF REVENUE, EXPENSES <br />- AND CHANGES IN RETAINED EARNINGS <br />For The Year Ended December 31, 1991 <br />Statement 15 <br />Gas Totals <br />Water and Sewer Utility 1991 1990 <br />Operating revenue: <br />Charges for services $282,538 $282,538 $219,006 <br />- Other operating revenue 33,839 33,839 28,100 <br />Total operating revenue 316,377 $0 316,377 247,106 <br />- Operating expenses: <br />Personal services 79,127 79,127 61,965 <br />Materials and supplies 29,819 29,819 21,934 <br />- Contractual services 36,631 49 36,680 17,504 <br />Repair and maintenance 28,281 28,281 19,206 <br />MWCC sewer charges 81,060 81,060 63,655 <br />- Depreciation: <br />Purchased assets 1,190 1,190 820 <br />Contributed assets 127,358 127,358 72,431 <br />Utilities 7,474 7,474 13,335 <br />Other 24,389 24,389 10,206 <br />Total operating expenses 415,329 49 415,378 281,056 <br />- <br />Net (loss) from operations (98,952) (49) (99,001) (33,950) <br />Other income: <br />Interest on investments 623 623 256 <br />Maintenance agreement - MWCC 14,564 14,564 7,233 <br />Total other income 15,187 0 15,187 7,489 <br />Net (loss) (83,765) (49) (83,814) (26,461) <br />Other increases (decreases): <br />Credit arising from transfer of depreciation <br />to contributions from property owners 127,358 127,358 72,431 <br />- Operating transfer to Capital Project Funds (52,320) (52,320) (80,365) <br />Total other increases (decreases) 75,038 0 75,038 (7,934) <br />- Net increase (decrease) in retained earnings (8,727) (49) (8,776) (34,395) <br />Retained earnings - January 1 53,385 0 53,385 87,780 <br />Retained earnings (deficit) - December 31 $44,658 ($49) $44,609 $53,385 <br />