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APPENDIX B.- MUNICIPALITIES.

BALANCE SHEETS, MANUFACTURING AND PROFIT AND Loss

ACCOUNTS TO JUNE 30, 1910.1

(For other information about these plants see under title “MUNICIPAL OWNERSHIP”

in the body of the report, and Appendix E.)

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1 In these balance sheets the various plant assets represent the actual expenditures for these items, less depreciation charges; and the item of “cash or town treasury" includes the cash in the hands of the manager and the available unexpended balance of all appropriations except for depreciation fund, - that is to say, all appropriations, when they become subject to drafts by the manager, are treated as cash. Under the title of "appropriations and overdrafts" are included all those amounts which have been raised by direct ta xation upon the estates in the town for new construction since the inception of the enterprise. When, as has frequently been done, the appropriation has by its terms been applicable, either to construction or maintenance, at the option of the management, only the amount actually expended for new construction and charged to the construction accounts has been treated as an appropriation for construction. While such appropriations are not strictly liabilities, in the ordinary acceptation of the term, they belong in any proper system of accounting on the same side of the ledger as bonds and notes outstanding, and in the returns are for convenience grouped with them under the same designation.

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CR.

MANUFACTURING ACCOUNT.

DR. Operating expenses,

$15,236 22 Income from sale of light and power, Balance to profit and loss,

$12,721 22

2,515 00

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CR.

PROFIT AND Loss ACCOUNT.

DR. Balance June 30, 1909,

$2,887 57 Balance of manufacturing account,

2,515 00 Appropriation for maintenance,

interest,

depreciation, . Interest paid, .

730 00 Depreciation,

1,366 00 Balance June 30, 1910,

$2,397 41

660 00 1,366 00

3,075 16

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Real estate,
Steam plant,
Electric plant,
Electric lines,
Transformers,
Meters,
Arc lamps,
Incandescent street lamps,
Due for light and power,
Fuel on hand, .
Carbons on hand,
Oil and waste on hand,
Incandescent lamps on hand,
Globes on hand,
Other materials on hand, .
Tools and appliances,
Horses, wagons, etc.,
Office furniture,
Depreciation fund,
Sinking funds,

$11,184 05 13,551 24 11,942 86 31,699 62

5,466 97 12,288 19 2,387 44 1,994 19 5,582 59 308 09

35 00 120 81 226 20

9 82 329 88 2,759 87 1,768 00

35 00 9,277 37 10,011 59

Total assets, as per books of the plant, Profit and loss balance,

$120,978 78

35,280 84

$156,259 62

LIABILITIES.
Appropriations for construction,
Overdraft for construction,
Appropriations for note payments,

sinking funds,
Bonds outstanding, ·
Notes payable,

$14,201 81 50,252 59 61,500 00

7,310 00 16,500 00 2,500 00

Interest accrued but not due,
Cash overdrawn,

$155 83 3,839 39

Total liabilities, as per books of the plant,

$156,259 62

CR.

MANUFACTURING ACCOUNT.

DR. Operating expenses,

$18,499 24 Income from sale of light and power,

other sources, Balance to profit and loss,

3,807 17

$21,602 61

703 80

$22,306 41

CR.

$22,306 41 PROFIT AND Loss ACCOUNT.

DR.
Balance June 30, 1909,

$39,131 71
Balance of manufacturing account,
Interest received,
Appropriation for maintenance,

interest,

depreciation, . Interest paid, .

954 83 Depreciation,

4,655 17 Overdrafts for construction,

2,362 39 Other items,

337 16 Balance June 30, 1910,

$3,807 17

455 86 2,708 38

847 50 4,341 51

35,280 84

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Real estate,
Steam plant,
Electric plant,
Electric lines,
Transformers, .
Meters,
Arc lamps,
Nernst lamps, .
Due for light and power,
Fuel on hand, .
Carbons on hand,
Oil and waste on hand,
Incandescent lamps on hand,
Globes on hand,
Other materials on hand,
Tools and appliances,
Horses, wagons, etc.,
Sundry accounts receivable,
Office furniture,
Cash (or city treasury),

$13,552 42 32,688 94 31,623 85 33,602 06

9,165 95 10,633 56 10,123 39 1,273 41 6,061 98 2,478 00 130 09

21 86 385 08

93 50 990 45 1,984 04 2,058 42 831 40

96 13 28,867 15

Total assets, as per books of the plant, Profit and loss balance,

$186,661 68

18,285 34

$204,947 02

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