Town of Reading Massachusetts annual report 1919, Part 8

Author: Reading (Mass.)
Publication date: 1919
Publisher: The Town
Number of Pages: 268


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C. H. Tenney & Co., who operate the Eastern Massachusetts Electric Company, are not now in a position to make us a definite proposition, on account of lack of generating capacity. It is prob- able, however, that they will make provision for increased capacity in the near future.


Up to the present time, no definite reply has been received from The Edison Electric Illuminating Company, but they have written that they would take the matter up with us as soon as possible.


I have also secured a report from the C. B. Roberts Engineering Company of Boston in connection with the possible use of oil burners under our present boilers. Mr. Roberts was for several years in the employ of Stone & Webster, and was recommended as having had valuable experience in connection with the installation and oper- ating of oil-burning apparatus.


147


From this report it would not appear that any material saving would be made at the present time, owing to the present high price of fuel oil, and the relatively small saving in labor, although if we con- tinue to generate our current it might be advisable to consider this subject further at some future time.


The following abstracts from this report may be of interest:


COST OF COAL BURNING OPERATION


Based on annual output of 2,000,000 K. W. H.


3,124 gross tons of coal @ $8.20 $25,617


144 gross tons of coal @ 4.00 576


Boiler room labor:


4 firemen @ $30 per week, 1 coal passer @ $24 per week 7,488


Total yearly cost, exclusive of overhead and mainte- nance of equipment $33,681


COST OF OIL BURNING OPERATION


Based on annual output of 2,000,000 K. W. H.


Boiler room labor:


4 Firemen @ $30.00 per week $ 6,240


Total yearly cost, exclusive of maintenance of equip- ment and fuel 6,240


SUMMARY OF ECONOMICS


Price of oil per barrel equivalent to given price of coal:


Total cost of coal operation, yearly $33,681


Total cost of oil operation, less cost of fuel, yearly 6,240


Equivalent of fuel $27,441


Cost per barrel on 13,595 barrels


2.018


Saving, yearly, for each ten-cent reduction in price of oil per barrel


$ 1,360


Saving, yearly, for oil at various prices :


Oil at: $2.00 $ 1.90 $ 1.80 $ 1.70 $ 1.60 $ 1.50


Saving: $ 245 $1,605 $2,965 $4,325 $5,685 $7,045


Cost of fuel per K. W. H. generated, based on annual output of 2,000,000 K. W. H .:


Oil at: $2.00 $1.90 $1.80 $1.70 $1.60 $1.50


Cost per K. W. H. 1.360c 1.292c 1.224c 1.155c 1.088c 1.020c


148


SUMMARY OF COST OF INSTALLATION


This summary includes items necessary to change your boiler plant from coal to oil-burning operation, providing a storage tank holding two-months' supply and service tank for two-days' supply. Work is assumed as being carried out under normal conditions of soil and plant, and with air temperatures above freezing:


Storage tank, concrete, partially buried, 100,000 gallons $ 8,300


Service tank, concrete, subsurface, 5,000 1,700


ยท Piping, including concrete trench with iron cover


1,390


Burners, pumps and foundations, pump houses and boiler changes


4,050


Contingencies


1,000


Preliminary operation


100


Engineering


1,650


Total


.$18,190


MAINTENANCE


4 boiler settings and burners $ 1,000


2 pump sets


125


Tanks


75


Pipe lines


25


Total


$ 1,225


DEPRECIATION


Burner equipment


$ 50


Pump sets


200


Tanks


400


Pipe lines


140


Totals


$ 790


In view of the fact that we have just expended a considerable amount of money at the plant for additional capacity, and that with the expenditure of a relatively small additional amount, we can secure still more capacity and lower operating costs; also in view of the fact that we have entered into an agreement with the Reading Rubber Mfg. Co. to supply them with 500 K. W. of additional power whenever we are in a position to carry their load, I make the follow- ing recommendations :


That a new return tubular boiler suitable for 150 lbs. pressure be installed in place of the old No. 1 boiler which has been removed.


149


That No. 3 boiler be cut out of service, but left so that it can be used in an emergency. This will enable us to increase our steam pressure to 150 lbs. and secure more boiler capacity. The estimated expense will be $4,700.00, which includes changes in piping. That the feed water for the boilers be treated before entering the boilers, thereby doing away with all scale and sludge, insuring longer life for the boilers, greater steaming capacity and more efficient opera- tion with fewer repairs. The estimated cost of a suitable system will be $3.000.


The new feed water heater which we have ordered will enable us to secure more heat in the water before it enters the boilers and should reduce operating expenses somewhat. This expense I estimate as $1,700.00, which includes the meters for measuring the feed water, also necessary changes in piping.


I recommend that the present jet condenser connected to the 500 K. W. turbine be replaced with an engine-driven surface con- denser of sufficient capacity to secure one inch additional vacuum. This will result in a saving of from 6 to 10 per cent in fuel when this turbine is used, and will also prevent interruptions to service due to defects in the present equipment. The estimated cost of the surface condenser installed, including necessary changes in the cooling sys- tem, is $10,600.00 Assuming that the annual output from this tur- bine is 1,000,000 K. W. H., the saving in fuel would be from 111 to 185 tons per year, which at $11.00 per gross ton, would be very good interest on the investment, also a saving in labor.


In order to finance the improvements which I have proposed, I recommend an issue of bonds amounting to $20,000.00-to be paid at the rate of $1,000 each year for 20 years.


My estimate has been made with the expectation that an allow- ance of four per cent for depreciation will be permitted. If, how- ever, the depreciation allowance is to remain at three per cent, and all improvements are made at the plant as recommended, it will be necessary to raise an additional $4,000 for outside construction, in addition to the amount available in the Depreciation and Construc- tion Funds.


I recommend that permission be obtained from the Board of Public Utilities to increase the annual allowance for depreciation from three to four per cent, and I believe that when the volume of business and operating conditions warrant, this should be increased to five per cent, in order that we may properly take care of replace- ments and improvements and protect our asset account. I under- stand that the plants in Chicopee, Concord and Mansfield have already made some increase in their depreciation allowances.


My estimate for 1920 is as follows:


150


EXPENSES


For operation, maintenance & repairs


$


100,986.00


For interest on bonds and notes .... For depreciation


7,415.38


(4% on $387,678.13)


15,507.13


For bond payments


12,000.00


For note payments


6,300.00


Total expenses


$ 142,208.51


INCOME


From sales to private consumers . . From sundry items


$


126,146.01


1,400.00


From tax levy (at average cost per K. W. H. as defined by Statute) :


For street lights


$ 13,275.00


For municipal buildings


1,387.50


Total to be appropriated


$ 14,662.50


Total income


$ 142,208.51


The above amount to be appropriated from the tax levy covers the electricity for light, heat and power used by the following De- partments : Street Department, School Department, Fire Department, Town Home, Library, Municipal Building, Town Clock and Reading Sign.


It does not include the electricity used by the Water Department, as that is paid for by the Department from its earnings and does not directly affect the tax levy.


The cuts of some of the newer apparatus at the power station have been included in this report for the benefit of those citizens who have not visited the plant since the improvements were completed.


Our records show the following sales by the Appliance Depart- ment:


Twenty ranges, 39 washing machines, 51 vacuum cleaners, 31 toasters, 13 grills, 190 flatirons, 27 fans, 23 heating pads, 2 mangles, 32 motors, 27 desk and table lamps, 24 radiators, 10 bell-ringing transformers, 12 sewing machines, 7 percolators, 24 vibrators, 2 dish- washers, etc.


The following data, both financial and physical, has been taken from the office records and may be of interest to some:


-


i


151


TABLE SHOWING DATA FROM RECORDS OF THE PLANT


Kilowatt hours manufactured


2,056,834


Kilowatt hours delivered to Reading street lights 172,948


Kilowatt hours sold


1,358,028


Kilowatt hours used at station


189,067


Kilowatt hours unaccounted for


336,791


Coal used, tons


3,250


Average cost of coal per ton


$8.42


Poles added


143


Feet of wire added


97,540


Motors connected


24


New services installed


223


Street lamps installed


36


CONNECTED LOAD DECEMBER 31, 1919


Number of customers


2,332


Horsepower in motors


807.15


Number of street lights


1,339


READING


Number of customers Dec. 31, 1919


1,640


Number of 40 c. p. street lights


7


Number of 60 c. p. street lights


468


Number of 100 c. p. street lights


12


Number of 250 c. p. street lights


48


Number of 400 c. p. street lights


1


Number of 600 c. p. street lights


24


Horsepower in motors


769.5


Earnings for the year


$71,181.21


NORTH READING EXTENSION


Number of customers Dec. 31, 1919


183


Number of 40 c. p. street lights


242


Horsepower in motors


108.66


Earnings for the year


$ 8,757.45


LYNNFIELD EXTENSION


Number of customers Dec. 31, 1919


148


Number of 40 c. p. street lights


122


Horsepower in motors


29.70


Earnings for the year


$ 5,559.63


152


WILMINGTON EXTENSION


Number of customers Dec. 31, 1919


362


Number of 40 c. p. street lights


415


Horsepower in motors


48.08


Earnings for the year


$15,345.81


EARNINGS FROM LIGHT AND POWER FOR FIVE YEARS


1915


1916


1917


1918


1919


Light:


$44,109.37 $51,200.77 $56,695.22 $60,283.85 $ 71,771.78


Power: $7,493.95


10,699.24


10,898:42


17,812.24


29,072.32


$51,603.32 $61,900.01 $67,593.64 $78,096.09 $100,844.10


TABLE A


Year


Income from


Sale of


Electricity


Income from


Other Sources


Appropriations


from Tax Levy


for


Maintenance


Appropriations


from Tax Levy


Construction


Manufacturing


Distribution


Expense


Miscellaneous


Expense


Interest


Depreciation


Bond and


Total Cost of


Plant


Dec. 31, 1919


1910


$ 25.668.87 $ 604.88


$10,000.00


$ 270.00


$13,228.57


$ 3,271.76 $ 4,429.32 $2,535.75 $ 3,556.00 $ 1,000.00 $135,992.62


1911


31,317.40


410.77


5,800.00


1.000.00


13,066.25


6,353.77


5,753.84


2,767.00


4,079.78


-1,500.00


144.714.06


1912


37.171.93


599.07


5,000.00


5,500.00


17,546.87


5,605.41


5,605.18


3,018.21


4,143.80


7,200.00


173,091.96


1913


44,664.70


671.87


6,000.00


5,076.19


20,054.99


10.705.42


10,214.88


3,515.40


4,788.80


6,800.00


202,548.81


1914


49,799.75


791.14


4,500.00


4,132.07


19,014.03


7,784.82


8.697.05


1.453.33


6,051.08


9,000.00


233.509.58


1915


51,603.32


640.25


10,500.00


none


18,292.78


10,329.83


7,730.32


4,640.42


6,972.28


9,500.00


254,349.09


1916


61,900.01


911.69


5,000.00


none


22,261.19


13,986.22


8,316.39


4,704.99


7,597.47


10.800.00


269,898.27


1917


67,593.64


2,422.92


8,750.00


none


30,460.16


14,557.81


11,577.08


5,070.43


8,096.95


11,300.00


285,428.29


1918


78,096.09


1,537.86


11,000.00


none


41,006.13


13,572.51


11,311.54


6,882.24


8,529.85


11,800.00


318,871.08


1919


100,844.10


1,100.11


14,450.00


none


45,006.98


13.864.14


13,874.46


7,416.21


10,419.76


14,800.00


389,564.73


153


Note Payment


for


Expense


POWER STATION, SHOWING COOLING POND FOR 500 K. W. TURBINE


TABLE B


Year


K. W. H. Generated


K. W. H. Sold


K. W. H.


Delivered to


Reading St. Lights


K. W. H. Used at


Station Stock Room


andApplianceRoom


K. W. H.


Unaccounted For


Tons of Coal Used


(2240 Lbs.)


Average Cost of


Coal Per Ton


Number of


Customers


Number of Street


Lights


No. of Commercial


Lights in 40 W


Horse Power in


Motors


1910


698,597


300,861


227,100


16,269


154,367 1,561


$3.877


738


269


16,000


116 1-2


1911


771,011


367,317


244,055


15,403


144,236


1,614


3.742


888


382


19,867


215


1912


919,282


481,801


242,033


13,307


182,141


2,007


4.19


1,078


698


24,700


242 1-4


1913 1,045,592


599,893


255,744


15,283


174,672


2,393


4.414


1,263


903


27,191


272


1914


986,476


578,709


187,590


15,283


204,894


2,229


4.107


1,390


993


29,937


313 7-10


1915


980,688


548,607


156,505


10,403


265,173


2,052


4.008


1,599


1,181


33,731


381


1916 1,231,677


751,735


170,810


13,916 . 295,216


2,448


4.407


1,805


1,225


36,700


441


1917 1,291,216


812,507


168,535


12,464


297,710


2,756


6.759


1,964


1,295


39,280


492


1918 1,318,546


976,121


125,820


10,573


206,032


2,990


8.82


2,083


1,303


41,660


672


1919 2,056,834


1,358,028


172,948


189,067


336,791


3,250


8.42


2,333


1,339


44,118


886


155


.


Units


COOLING POND, 600 K. W. TURBINE-INSTALLED 1918


1


157


TABLE C Manufacturing Costs per K. W. H. Based on Total K. W. H. Delivered at Switchboard


Repairs and other


Total


Year


Fuel


Labor


station !expenses


costs


1910


.0086


.0075


.0026


.0187


1911


.0078


.0069


.0021


.0168


1912


.0091


.0071


.0027


.0189


1913


.0101


.0070


.0020


.0191


1914


.0092


.0082


.0017


.0191


1915


.0085


.0087


.0013


.0185


1916


.0087


.0071


.0022


.0180


1917


.0144


.0075


.0015


.0234


1918


.0200


.0085


.0025


.0310


1919


.0133


.0066


.0019


.0218


TABLE D Average Cost per K. W. H. as Defined by Chapter 77, Acts of 1918


1910 1911 1912 1913 1914 1915'1916 1917 1918 1919


Operating


Costs :


.0396.0412.0397.0483 .0362 .0586 .0467 .0577 .0538 .0509


Fixed


Costs:


.0191.0185.0198 .0176 .0254 .0299 .0261 .0249 .0274 .0213


Total


Costs :


.0587.0597.0595.0659.0616.0885.0728 .0826 .0812 .0722


Note: If the Town had appropriated for street lights during the past ten years, the average cost as at present defined by Statute, the cost to the taxpayers would have been $51,092.70 more than they actually paid.


In closing, I wish to express my appreciation of the loyal co- operation which has been shown by the employes, and which has contributed in no small measure to the success of the past year's business.


I am also indebted to Mr. C. W. Whiting for many valuable sug- gestions. I wish to thank the members of the Board for their cor- dial support and assistance.


Respectfully submitted,


ARTHUR G. SIAS, Manager.


FRANK E. CRAFTS GEORGE L. FLINT


WILLIAM G. LONG


Municipal Light Board.


A T B-2-600-3600-2300 CURTIS STEAM TURBINE - INSTALLED 1918


159


LIST OF UNPAID BILLS


Adbro Mfg. Company


$ 31.90


Ajax Rubber Company


118.42


Ames Ag. Imp. Company


2.78


Andren, Karl Company ..


58.00*


Bancroft, Wendell, & Co.


45.75


Bird, J. A. & W. H.


31.51


Boston Lumber Company


219.40


Breck, Jos., & Co. .


10.42


Buckminster, G. H., Co.


799.88


Cameron, J. J.


19.25


Chapin, E. H.


618.02


Clapp and Leach


36.68


Clark, A. F., Co.


57.50


Columbia Lamp Division


1,275.56


Cummings Express Co.


14.80


Davis, Geo. W., Co.


27.75


Eagle Oil & Supply Co.


31.59


Elec. Mach & Instrument Co.


14.20


Emerson & Company


5.00


Fairbanks Company


15.72


Fife, T. C. .


4.25


Foster, McDonald Co.


101.55


Francis Bros.


31.99


General Electric Co.


315.18


Greene, Jos. E., Co.


18.62


Ham, E. W., Elec. Co.


821.00


Hardy, F. S., & Co.


559.69


Hodge Boiler Works


40.40


Hodson Brothers


22.37


Hoover Suction Sweeper Co.


510.51


Jeanes, C. L., Company


82.20


Jenkins Brothers


.75


Johns-Manville, H. W., Co.


21.96


Library Bureau


28.65


Lynnfield, Town of


295.75


Lumsden, Van Stone Co.


13.34


Maxwell, J. M.


68.58


Miley Soap Company


37.10


Nat. Carbon Company


6.84


N. E. Iron Works


20.22


N. E. Tel. & Tel. Co.


75.06


1900 Sales Company


177.13


North Reading, Town of


140.00


Ordway, O. O.


8.15


Perkins and Bancroft


43.23


17 PANEL 3-PHASE SLATE SWITCHBOARD - INSTALLED 1918 - (FRONT VIEW)


AHH HH HHTH


161


Pettingell-Andrews Co.


764.57


Premier Service Co.


6.00


Reading Garage


207.27


Ridlon, Frank


76.06


Roberts, C. B., & Co.


85.00


P. J. Seaman


12.80


Simplex Elec. Heating Co.


104.23


Simplex Wire & Cable Co.


4.48*


Society for Electrical Development


16.66


South Fork Coal Sales Co.


624.35


Sperry, F. D.


12.50


Standard Oil Compay


180.81


S. R. Stembridge


33.81


Strait and Richards


21.00


Stuart-Howland Company


1,706.28


Sweetser, P. N.


298.22


Twombly, W. E. & J. F.


161.93


United Electric Supply


6.25


Wagner Electric Company


327.81


Waterproof Paint Co.


87.50


Westinghouse Elec. & Mfg. Co.


162.34


Wetmore-Savage Company


1,669.83


Willis W. H.


4.43


Woburn Machine Company


14.92


Wood, W. A., Company


10.00


Garfield & Proctor


1,596.25


Town of Reading (Fuel loan temporary)


6,500.00


$21,448.59


* Credit balance due us.


17 PANEL 3-PHASE SLATE SWITCHBOARD - INSTALLED 1918 (REAR VIEW)


1


163


REPORT OF AUDITOR YEAR 1919


January 26, 1920.


TO THE MUNICIPAL LIGHT BOARD, READING, MASS.


Reading, Massachusetts.


GENTLEMEN: As requested, I have made an examination of the books of account and records of the Lighting Department for the year ending December 31, 1919, and submit herewith a comparative statement of Assets and Liabilities, January 1, 1919 and 1920; com- parative statement of Income and Expense for the years 1919 and 1918, together with Profit and Loss, and Surplus changes covering the same period, which I herewith certify as being correct and are represented on the books of the Department.


.


APPROPRIATIONS


The appropriations made by the Town, both for construction and operating, appear to have been properly recorded.


CASH


The disbursement of cash is made by the Town Treasurer on orders received from the Lighting Board. All collections made are deposited under the head of the various funds to the credit of the Treasury Department. These accounts have been carefully checked, as well as all disbursements, and each cash balance has been verified by bank records. On the attached statement, the cash appears under the head of various funds for the reason that the same is not directly disbursible by the Lighting Board.


ACCOUNTS RECEIVABLE


The individual accounts have been carefully examined and the total is as represented on the statement submitted. There are quite a number of accounts which appear to have delayed payment more than ninety days. This appears more prominent in the so-called Jobbing accounts, and I suggest that no credit be extended beyond a period of ninety days unless for some special large equipment, which could be worked out on some monthly payment plan.


164


SUPPLIES


An inventory of the various supplies was furnished by your Board. This was carefully examined as to mathematical calculations, as well as to the present value, and I believe the same correctly repre- sented. While I was unable to make a check on the various supplies at hand, the various supplies were looked over, and in some instances checks made to the extent of satisfying myself that the record fur- nished was reasonably true.


VOUCHERS


I found all invoices properly approved, together with cancelled checks, numerically filed in envelopes for that purpose, covering the entire period. These were carefully examined as to distribution and calculations and found correct. (There were missing about twenty checks representing payments the latter part of December, which had not been returned by the bank as of January 1st. A list was made, and verification will be made at a later date.)


BONDS


There has been issued during the year $32,000 bonds which, I understand, completes the authorization granted by the Town. $10,000 has been paid, so that the net increase in the bonds out- standing is $22,000.


NOTES


There has been issued during the year $3,000 of notes; and $4,800 has been paid, which makes a net reduction in the notes out- standing of $1,800.


ACCOUNTS PAYABLE


These were carefully examined and totaled, representing the amount designated in the statement. They appear to be of recent date, and might be considered as reasonable to carry as a current liability. .


I found the books and records in neat condition, and was ex- tended every courtesy by those in charge of the various departments.


Respectfully submitted,


CHARLES E. STANWOOD,


Professional Auditor.


165


BALANCE SHEET DECEMBER 31 ASSETS


1919


1918


Increase or Decrease


Land


$ 2,575.80


$ 1,545.50


$ 1,030.30


Buildings


20,401.01


15,462.85


4,938.16


Steam Plant


75,855.26


73,493.71


2,361.55


Electric Plant


42,162.36


27,273.38


14,888.98


Street lines and wires


116,480.83


109,740.97


6,739.86


Street lamps


12,775.82


12,666.29


109.53


Transformers


18,460.55


17,325.37


1,135.18


Meters


20,603.34


19,032.70


1,570.64


Office and store equip. and supplies


1,425.25


1,390.26


34.99


Station tools & appliances


1,031.66


1,041.65


9.99


Distribution tools & appl.


707.60


667.70


39.90


Auto account and supplies


1,181.62


1,576.09


394.47


$313,661.10


$281,216.47


$ 32,444.63


Cash:


Construction Fund


738.82


738.82


Depreciation Fund


438.80


245.70


193.10


Operating Fund


212.95


2,669.07


2,456.12


Deposit Fund


822.47


2,281.16


1,458.69


Reconstruction Fund


14,978.77


14,978.77


Interest Fund


4.08


4.08


Accounts Receivable :


Electric


14,614.20


13,428.56


1,185.64


Miscellaneous


8,720.23


6,115.23


2,605.00


Supplies :


Fuel


5,447.53


3,960.61


1,486.92


Oils, waste and station


390.55


545.34


154.79


Line and distribution .


8,245.30


6,817.95


1,427.35


Lamps-Commercial


1,382.12


1,137.05


245.07


Jobbing stock


5,361.00


4,424.77


936.23


Prepaid insurance


607.45


730.45


123.00


$ 46,985.50


$ 57,334.66


$ 10,349.16


Engineering


(Work in process)


4,150.00


4,150.00


Total Assets


$360,646.60


$342,701.13


$ 17,945.47


.


.


Black figures throughout tables indicate decrease


166


LIABILITIES


1919


1918


Increase or Decrease


Appropriations for const.


$ 30,678.26


$ 42,678.26


$ 12,000.00


Loans Repayment Acct. .


134,600.00


119,800.00


14,800.00


Bonds outstanding


129,000.00


107,000.00


22,000.00


Notes outstanding


38,300.00


40,100.00


1,800.00


Town Treasurer-Loan


.


6,500.00


11,000.00


4,500.00


Guarantee Deposits


822.47


2,281.16


1,458.69


Accounts Payable-Const. .


8,282.49


8,282.49


Accounts Payable-Operat.


14,948.59


16,893.50


1,944.91


Accrued Interest-Not due


1,935.55


1,550.47


385.08


Total Liabilities


$356,784.87


$349,585.88


$ 7,198.99


Surplus


3,861.73


6,884.75


10,746.48


$360,646.60


$342,701.13


$ 17,945.47


INCOME AND EXPENSES


INCOME


1919


1918


Increase or Decrease


Commercial lighting


$ 59,893.54


$ 48,995.81


$ 10,897.73


Commercial power


22,566.67


11,071.13


11,495.54


Municipal lighting


1,218.68


849.04


369.64


Municipal power


2,077.11


939.32


1,137.79


Cooking and heating


4,197.60


5,546.58


1,348.98


Street Lighting:


North Reading


3,242.09


3,249.35


7.26


Wilmington


5,774.93


5,642.63


132.30


Lynnfield


1,642.54


1,647.12


4.58


Reading


14,450.00


11,000.00


3,450.00


Lowell Elec. Light Corp.


148.40


104.87


43.53


Town of Wakefield-Power


82.54


50.24


32.30


-Power


$115,294.10


$ 89,096.09


$ 26,198.01


167


EXPENSES


Fuel


$ 27,372.51


$ 26,371.62


$ 1,000.89


Oils and waste


248.16


169.00


79.16


Water


129.15


56.20


72.95


Labor at station


13,681.45


11,238.68


2,442.77


Repairs buildings


37.42


711.24


673.82


Repairs Steam Plant


2,097.94


1,544.54


553.40


Repairs Electric Plant ..


539.84


109.84


430.00


Station tools and expense


900.51


805.01


95.50


Manufacturing Exp.


45,006.98


41,006.13


4,000.85


Care of meters & com. Its.


1,844.70


1,086.50


758.20


Care of street lights


1,884.93


1,912.33


27.40


Incand. lamps-com.


265.28


930.68


665.40


Repairs street lines


4,621.14


5,918.16


1,297.02


Repairs transform. & met.


205.87


402.88


197.01


Distribution tools & exp.


208.36


139.08


69.28


Auto and garage expense


4,833.86


3,182.88


1,650.98


Distribution Expense


13,864.14


13,572.51


291.63


General salaries


6,979.58


5,447.00


1,532.58


Board salaries


225.00


225.00


Board expense


389.55


10.00


379.55


Rent of stock room .


150.00


340.00


190.00


Gen. off. exp. & clerk hire


3,178.26


3,082.96


95.30


Overhead Expense . .


10,922.39


9,104.96


1,817.43


Taxes


447.90


364.00


83.90


Insurance


2,504.17


1,842.58


661.59


General Expense . .


2,952.07


2,206.58


745.49


Total Expenses


72,745.58


65,890.18


6,855.40


Balance to Profit & Loss .


42,548.52


23,205.91


19,342.61


$115,294.10


$ 89,096.09


$ 26,198.01


168


PROFIT AND LOSS ACCOUNT CREDIT


1919


1918


Increase or Decrease


Balance from operation .


$ 42,548.52


$ 23,205.91


$ 19,342.61


Rental of pole line ....


401.55


422.78


21.23


Int. rec'd-Bank balances


255.85


1,115.86


860.01


Gain from Jobbing . ...


134.38


134.38


Premiums & Accd. Inter't -Bonds


379.25


379.25


Small adjustments


4.08


4.08


$ 43,723.63


$ 24,744.55


$ 18,979.08


DEBIT


Bonds paid


$ 10,000.00


$ 10,000.00


Notes paid


4,800.00


4,800.00


Interest paid and accrued


7,416.21


6,882.24


533.97


Loss from Jobbing


209.24


209.24


Depreciation allowed


10,419.76


8,529.85


1,889.91


Bad debts charged off . .


266.18


266.18


Bond expense (printing)


75.00


75.00


Balance to surplus


10,746.48


5,676.78


16,423.26


$ 43,723.63


$ 24,744.55


$ 18,978.08


SURPLUS ACCOUNT


Surplus Jan. 1, '19 & '18 $ 6,884.75


$ 57,192.03 $ 64,076.78


Add-Gain for 12 months


10,746.48


5,676.78


16,423.26


Deduct :


Debit adjustment of Loan Repayment Account


58,400.00


58,400.00


Surplus Jan. 1, '20 & '19 $ 3,861.73 $ 6,884.75


$ 10,746.48


.


BONDS AND NOTES


No. of


Issue


Date issued


Amount of original


Payments on principal


Rate of Int.


Interest payable


For what Amt. outstanding issued Dec. 31, 1919


BONDS


1st


10- 1-94


$50,000


$1,000 yearly


4%


Apr. Oct.


Establishing plant


10 years


2,000 yearly


20 years


$ 10,000


2nd


10- 1-07


26,000


1,000 yearly 26 years


4 1/2 %


Apr.


Additions


14,000


3rd


7-15-11


20,000


2,000 yearly


4%


Jan.


15


Wilmington


10 years


July


15


Lines


4,000


4th


10-15-13


23,500


1,500 yearly


4 1/4 %


Apr.


15


Station


Oct. 15


Oct.


15


5th


9-15-14


8,000


500 yearly Sept. 15


4 1/2 %


Mar.


15


Reading


5,500


6th


10- 1-17


55,000


3,000 yearly




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