Types of financial statements for small waterworks

DETAILED COST BREAKDOWN

A detailed cost breakdown is calculated for the total yearly production of water.

Production Costs

Water pumping labor

Water pumping electricity (or other fuel)

Other production expense

Depreciation

Insurance

Interest

Allocated administrative expense

Total production costs

Distribution costs

Operating expense

Maintenance

Depreciation

Insurance

Interest

Stores expense

Total distribution costs

Other operating costs

Customer accounting and collecting

Administrative and general

Total other operating costs

Total all costs

Total water revenue

Net income to surplus

Administrative and general expense

Sales promotion expense

Sales: general, officers and executives

Other general office salaries

General office supplies and expense

Special services

Legal services

Insurance

Miscellaneous general expense

Maintenance of general property

Rent

Rent on office equipment

Stores expense

Total

STATEMENT OF OPERATING EXPENSES

The following operating expenses are tabulated for both monthly periods and the year to date.

Production expense

Operation supervision

City water pumping labor

Miscellaneous station labor

City water pumping, electricity, and fuel

Station expenses

Maintenance of structures and improvements

Maintenance of city wells

Employees' welfare and expense plant

Treatment labor

Treatment supplies and expense

Maintenance of structures and improvements

Maintenance of treatment equipment

Total

Distribution expense

Operation supervision and engineering

Operation of lines

Services on customer premises

Street repairs, labor and material

Maintenance of mains

Maintenance of valves and equipment

Maintenance of services

Maintenance of meters

Employees' welfare and expense - district

Total

Customers' accounts and collecting

Customers' contracts, meter reading

Customers' billing and accounting

Total

PROFIT OR LOSS STATEMENT

The profit or loss statement features, in addition to the following items figures on the number of customers served by the utility, and the amount of water pumped, sold, and lost. The number of customers for that month is compared to the number for the same month in the previous year. The amount of water pumped, sold and lost is tabulated for that month, for the year to date, and for the 12 previous months to date. The net profit or loss is drawn up for that month and the year to date.

Operating revenue

Water sales

Water for city

Interdepartmental sales - plant use

Total

Water taps

Service charges

Miscellaneous revenue

Total operating revenue less charges for water for city

Net operating revenue

Operating expense

Production expense

Distribution expense

Customer collection and accounting

Administrative and general

Total

Depreciation

Total operating expense

Net operating profit

Other expense

Bond interest expense

Interest on contracts

Services to city

Labor and material - fire hydrants

Other services to city

Total