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ELK RIVER MUNICIPAL UTILITIES <br /> ELK RIVER, MINNESOTA <br /> STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION <br /> YEARS ENDED DECEMBER 31,2012 AND 2011 <br /> Electric <br /> Restated <br /> 2012 2011 <br /> OPERATING REVENUES <br /> Charges for services $ 29,016,238 $ 26,885,940 <br /> Security systems 295,600 256,432 <br /> LFG project 1,053,807 1,008,401 <br /> Generation credit (501,473) 140,609 <br /> Connection maintenance 156,204 35,564 <br /> Customer penalties 238,314 257,040 <br /> TOTAL OPERATING REVENUES 30,258,690 28,583,986 <br /> OPERATING EXPENSES <br /> Purchased power 20,499,773 19,604,951 <br /> Production 885,996 885,580 <br /> Distribution 1,023,849 1,075,162 <br /> Depreciation 2,099,594 2,041,717 <br /> Customer accounts 707,539 642,619 <br /> General and administrative 2,133,561 2,183,021 <br /> TOTAL OPERATING EXPENSES 27,350,312 26,433,050 <br /> OPERATING INCOME(LOSS) 2,908,378 2,150,936 <br /> NONOPERATING REVENUES(EXPENSES) <br /> Interest income 117,753 113,983 <br /> Miscellaneous revenue 144,779 73,712 <br /> Interest expense (236,261) (256,141) <br /> Gain(Loss)on sale of capital assets 2,260 (37,158) <br /> TOTAL NONOPERATING REVENUES(EXPENSES) 28,531 (105,604) <br /> INCOME BEFORE CONTRIBUTIONS AND TRANSFERS 2,936,909 2,045,332 <br /> CAPITAL CONTRIBUTIONS- <br /> DEVELOPER INFRASTUCTURE and CONNECTION FEES - - <br /> CONTRIBUTION OF ASSET FROM CITY - - <br /> TRANSFERS FROM OTHER CITY FUNDS - - <br /> TRANSFERS TO OTHER CITY FUNDS (816,864) (71 1,415) <br /> CHANGE IN NET POSITION 2,120,045 1,333,917 <br /> NET POSITION AS RESTATED,JANUARY 1 27,613,239 26,279,322 <br /> NET POSITION,DECEMBER 31 $ 29,733,284 $ 27,613,239 <br /> The notes to the financial statements are an integral part of this statement. <br /> 24 <br />