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Elk River Municipal Utilities <br /> Elk River, Minnesota <br /> Statement of Revenues, Expenses and Changes in Net Position <br /> For the Year Ended December 31, 2017 <br /> Electric Water Total <br /> Operating Revenues <br /> Charges for services $ 35,373,472 $ 2,252,751 $ 37,626,223 <br /> LFG project 1,084,589 - 1,084,589 <br /> Generation credit (814,341) - (814,341) <br /> Connection maintenance 234,365 54,231 288,596 <br /> Customer penalties 242,739 19,263 262,002 <br /> Total Operating Revenues 36,120,824 2,326,245 38,447,069 <br /> Operating Expenses <br /> Purchased power 25,402,576 - 25,402,576 <br /> Production 873,651 500,390 1,374,041 <br /> Distribution 1,511,612 154,675 1,666,287 <br /> Depreciation 2,046,935 1,191,894 3,238,829 <br /> Customer accounts 469,412 62,690 532,102 <br /> General and administrative 3,090,285 896,340 3,986,625 <br /> Total Operating Expenses 33,394,471 2,805,989 36,200,460 <br /> Operating Income (Loss) 2,726,353 (479,744) 2,246,609 <br /> Nonoperating Revenues (Expenses) <br /> Interest income 79,543 31,314 110,857 <br /> Miscellaneous revenue 344,558 227,406 571,964 <br /> Interest expense and other (294,219) (50,354) (344,573) <br /> Gain on sale of capital assets 15,152 2,348 17,500 <br /> Total Nonoperating Revenues (Expenses) 145,034 210,714 355,748 <br /> Income (Loss) before Contributions and Transfers 2,871,387 (269,030) 2,602,357 <br /> Capital Contributions- <br /> Connection Fees - 799,223 799,223 <br /> Grants 40,000 - 40,000 <br /> Contribution of Assets from City 169,051 - 169,051 <br /> Transfers to Other City Funds (1,113,264) - (1,113,264) <br /> Total Contributions and Transfers (904,213) 799,223 (104,990) <br /> Change in Net Position 1,967,174 530,193 2,497,367 <br /> Net Position, January 1 34,524,100 23,670,858 58,194,958 <br /> Net Position, December 31 $ 36,491,274 $ 24,201,051 $ 60,692,325 <br /> The notes to the financial statements are an integral part of this statement. <br /> 25 <br />