Town of Reading Massachusetts annual report 1922, Part 17

Author: Reading (Mass.)
Publication date: 1922
Publisher: The Town
Number of Pages: 332


USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1922 > Part 17


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Maintenance of Accessory Elec. Equipment


229.71


2,201.79


Total Production Expenses


$ 55,137.36


Transmission, Distribution and Storage


Operation :


Operation of Transmission and Distribu- $ 3,755.50


tion Lines


Transmission and Distribution Supplies and Expenses


507.70


Inspecting and Testing Meters


853.71


1


Removing and Resetting Meters 562.92


Removing and Resetting Transformers


342.64


$ 6,022.47


Maintenance :


Maintenance of Transmission and Distribu- tion Lines


$ 11,354.90


Maintenance of Consumers Meters 145.56


Maintenance of Transformers


504.39


12,004.85


Total Transmission, Distribution and Stor-


age Expenses


$ 18,027.32


Utilization


Operation :


Municipal Street Lamps, Labor $ 743.24


Municipal Street Lamps, Supplies


and Ex-


penses


2,457.87


$ 3,201.11


295


Maintenance :


Maintenance of Municipal Street Lamps .. $ 505.74 Maintenance of Consumers Installations . . 738.87


.


Total Utilization Expenses


$


4,445.72


Commercial


Commercial Salaries


$


4,373.00


Commercial Supplies and Expenses 2,404.48


Total Commercial Expenses $ 6,777.48


New Business


New Business Supplies and Expenses $ 76.17


Advertising


36.00


Wiring and Appliances


21.93


Total New Business Expenses $ 134.10


General and Miscellaneous


Salaries of Municipal Light Board and Manager


$ 3,026.89


Salaries of General Office Clerks 2,080.00


General Office Supplies and Expenses


381.26


Law Expense, General


27.24


Insurance


2,118.83


Accidents and Damages


48.65


Store Expenses


273.24


Transportation Expenses


4,623.21


Inventory Adjustments


934.05


Depreciation


17,959.59


Miscellaneous General Expenses


105.04


Total General and Miscellaneous Expenses ..


$ 31,578.00


Grand Total Operating Expenses


$116,099.98


Income Statement for the Year


Operating Income:


Operating Revenue


$155,956.64


Operating Expenses


116,099.98


Net Operating Revenue


$ 39,856.66


Uncollectible Operating Revenues


$ 549.93


Taxes Assignable to Electric Operations


669.15


1,219.08


Net Operating Income


$ 38,637.58


1,244.61


296


Non-Operating Income:


Merchandising and Jobbing Revenue $ 224.44


Total Non-Operating Income


224.44


Gross Income


$ 38,862.02


Deductions from Gross Income:


Interests on Bonds and Notes $ 6,807.64


Total Deductions from Gross Income


6,807.64


Income Balance Transferred to Profit and


Loss


$ 32,054.38


Profit and Loss Statement


Credit Balance transferred from Income Account


$ 32,054.38


Debit Balance at beginning of Fiscal Period ... $ 3,813.25


Other Deductions from Surplus (Bonds and Notes Paid)


16,800.00


Balance carried forward to Balance Sheet 11,441.13


$ 32,054.38


$ 32,054.38


COMPARATIVE GENERAL BALANCE SHEET ASSETS Investments


Balance at


Beginning of year


Balance at Close of Year


Net Change


$337,142.59


Plant Investment


$344,670.95


$ 7,528.36


3,937.10


General Equipment


3,781.50


155.60


$341,079.69


Total Investments


$348,452.45


$ 7,372.76


Current Assets


$


3,506.09


Cash


$ 153.45


$ 3,352.64


856.90


Special Deposits


872.85


15.95


14,143.51


Accounts Receivable


18,071.12


3,927.61


29,573.18 Material and Supplies


26,403.34


3,169.84


$ 48,079.68


Total Current Assets


$ 45,500.76


$


2,578.92


Prepaid Accounts


Prepaid Insurance


$ 2,697.36


$ 2,697.36


Total Prepaid Accounts


$ 2,697.36


$ 2,697.36


297


Unadjusted Debits


$ 3,813.25


Profit and Loss Deficit


$ 3,813.25


3,813.25


Total Unadjusted Debits


$ 3,813.25


$392,972.62


Grand Total


$396,650.57


$ 3,677.95


COMPARATIVE GENERAL BALANCE SHEET Liabilities


Balance at Beginning of year


Balance at Closeof Year


Vet


Change


Appropriations


$ 30,678.26


Appropriations for Construction $ 30,678.26


Bonds and Notes Payable


$138,500.00


Bonds Payable


$133,000.00


$ 5,500.00


18,200.00


Notes Payable


13,900.00


4,300.00


$156,700.00


Total Bonds and Notes Payable


$146,900.00


$ 9,800.00


Current Liabilities


$ 23,876.86


Accounts Payable


$ 16,097.29


$ 7,779.57


856.90


Consumers' Deposits


872.05


15.15


$ 24,733.76


Total Current Liabilities


$ 16,969.34


$ 7,764.42


Accrued Liabilities


$


1,860.60


Interest Accrued


$ 1,661.84


$ 198.76


6,800.00


Town Treasurer, Loan


5,800.00


$ 8,660.60


Total Accrued Liabilities


$ 1,661.84


$ 6,998.76


Appropriated Surplus


$172,200.00


Loans Repayment


$189,000.00


$ 16,800.00


-


$172,200.00


Total Appropriated Surplus


$189,000.00


$ 16,800.00


Profit and Loss


Balance


11,441.13


11,441.13


$392,972.62


Grand Total


$396.650.57


$ 3,677.95


298


PLANT INVESTMENT ACCOUNTS-ELECTRIC


Balance at Additions Depreciation, Balance at Beginning during year of year


other credits during year


close of year


Plant Investment


Land


$ 2,575.80


$ 2,575.80


Structures


20,658.81


20,658.81


Boiler Plant Equipment


45,391.13


$ 440.17


$ 3,864.57


41,966.73


Prime Movers and Aux- iliaries


20,856.00


625.68


20,230.32


Turbo Generator Units


33,686.00


4.35


2,142.69


31,547.66


Electric Plant, Steam


21,231.91


821.07


636.96


21,416.02


Poles, Fixtures and Over- head Conductors


123,206.54


17,729.22 .


7,598.22


133,337.54


Consumers' Meters


25,268.82


3,247.52


1,010.74


27,505.60


Consumers' Meter Instal- lation


3,458.50


390.50


103.76


3,745.24


Line Transformers


24,635.29


2,142.37


1,108.58


25,669.08


Transformer Installation


3,402.50


92.50


102.08


3,392.92


Street Lighting Equipment 12,771.29


620.25


766.31


12,625.23


Total Plant Investment $337,142.59


$ 25,487.95


$ 17,959.59


$344,670.95


General Equipment


Office Equipment


$ 1,564.60


$ 416.90


$ 1,981.50


Transportation Equipment


2,372.50


$ 572.50


1,800.00


Total General Equipment $ 3,937.10


$ 416.90


$ 572.50


$ 3,781.50


Total Cost of All Prop-


erty


$341,079.69


$ 25,904.85


$ 18,532.09


$348,452.45


TOTAL COST OF PLANT


Cost of Land


$ 2,575.80


Cost of Structures


27,288.46


$ 29,864.26


Generating Plant, Steam :


Cost of Boiler Plant Equipment 63,591.90


Cost of Prime Movers and Auxiliaries 29,013.38


Cost of Turbo-Generator Units


46,870.83


Cost of Electric. Plant, Steam


30,373.93


169,850.04


Transmission, Distribution and Storage:


Cost of Poles, Fixtures and Overhead Con- ductors


176,226.08


Cost of Consumers Meters


37,654.04



-


299


Cost of Consumers Meter Installation


4,841.06


Cost of Line Transformers 35,335.76


Cost of Transformer Installation


4,459.40


258,516.34


Utilization Equipment: Cost of Street Lighting Equipment


19,622.12


19,622.12


Total Cost of Electric Plant as shown by the


books


$477,852.76


CASH BALANCE AT CLOSE OF YEAR


Construction Fund


$


153.45


Depreciation Fund Account DEBITS


Balance at Beginning of Year


Amount transferred from Income $ 17,959.59


Total


$ 17,959.59


CREDITS


Amount expended for Construction Purposes


$ 17,959.59


Balance at close of year


Material and Supplies


Coal


$ 7,475.23


Oil


74.51


Electrical Appliances


5,570:32


Miscellaneous Materials and Supplies


13,283.28


Total


$ 26,403.34


Construction Fund DEBIT


Balance at beginning of year


Transferred from Depreciation Fund


$ 17,959.59


Transferred from Operation Fund 681.81


Appropriation


7,000.00


Total Debits $ 25,641.40


CREDIT


Amount Expended for Additions and Extensions $ 25,487.95


Balance at end of year


153.45


$ 25,641.40


300


Operation Fund DEBIT


Balance at beginning of year


$ 3,506.09


Received from sale of Electricity


135,970.68


Received from Appropriation for Street Lights


15,300.00


Received from miscellaneous items


17,955.75


Total Debits


$172,732.52


CREDIT


Expenditures for operating accounts


$130,483.48


Bonds Paid


12,500.00


Notes Paid


4,300.00


Interest Paid


6,807.64


Amount transferred to Depreciation Fund


17,959.59


Amount used for Construction


528.36


Balance transferred to Construction Fund


153.45


$172,732.52


Our business for 1922 shows that we have made a substantial gain over 1921.


The increase in kilowatt hours generated was 14.3% and the in- crease in kilowatt hours sold was 18.8%.


The amount of fuel used per kilowatt hour generated was 3.8% less than in 1921.


Income from lighting sales increased 10.4%, from power sales 16.4%, and from heating and cooking sales 24.1%. The total income from sales of electricity increased 14.4% over 1921.


The operating expenses, which under the new system of accounts include the depreciation, show an increase of 5%. The amount of Bonds and Notes outstanding has been reduced $9,800.00 and the special loan from the Town Treasurer of $6,800.00 has been paid.


The accounts payable have been reduced $7,779.57 and the balance of accounts receivable December 31st is $3,927.61 more than last year.


The Profit and Loss account, which last year showed a deficit of $3,813.25 now shows a surplus of $11,441.13.


The cost of manufacturing per kilowatt hour generated was 2.11 cents as compared with 2.4 cents in 1921, and is the lowest cost since 1916.


The average cost per kilowatt hour as defined by statute was 8.4 cents as compared with 9.7 cents in 1921, a decrease of 13.4%.


The kilowatt hours sent out on Reading Street Light circuits was 183,250 which multiplied by the average cost gives $15,393.00. The ap- propriation was $15,300.00.


The Center Street Light Circuit has been operated 3918 hours, and the following lamps were connected December 31, 1922: 54-60 candle


301


power, 6-100 candle power, 31-250 candle power and 25-600 candle power. The lamps on this circuit are burned all night and every night. The re- maining three circuits have been operated 3355 hours and had the fol- lowing lamps connected December 31, 1922: 425-60 candle power, 10-100 candle power and 28-250 candle power. The lamps on these circuits are burned all night but not on moonlight nights.


The Lynnfield Center and North Reading Street Light Circuits have been operated 1676 hours during the year. There are 395 public and 9 private lamps installed in these Towns, which burn on a midnight moon- light schedue. The Wilmington Street Light Circuit has been operated 2038 hours, and has 486 public and 5 private lights burning until 1 o'clock A. M. on a moonlight schdule. They are also burned mornings from 5 o'clock until daylight between October 15 and March 15.


The number of each size of street lamps renewed during the year was 1117-40 candle power, 757-60 candle power, 10-100 candle power, 136- 250 candle power, and 25-600 candle power.


We have installed during the year new street lights as follows: Reading 3, Lynnfield 9, North Reading 9, Wilmington 28, which includes 7 private lights.


The total increase in the number of customers connected on De- cember 31, was 295, divided by towns as follows: Reading 126, Lynnfield Center 26, North Reading 44, and Wilmington 99.


The three phase distribution lines have been extended to North Reading and Wilmington during the year.


The damage to the distribution lines caused by the sleet storm in 1921 has been repaired with the exception of a few comparatively short lines on side streets, which we plan to take care of the coming year.


One boiler at the plant which was installed in 1907 cannot be used with the present steam pressure and I recommend that it be sold.


The roof of the Power Station is in need of repairs, the estimated cost of which is $600.00. Repairs to the trestle have been ordered by the Railroad Company and these are estimated at $300.00.


A new boiler feed pump has been purchased for the plant and the generating equipment is in good condition.


The greatest demand on the Plant during the year was 830 kilowatts. The normal capacity of the Plant is 1300 kilowatts, with a maximum ca- pacity of 1500 kilowatts during the peak load.


With the exception of the renewal of one boiler, the present equip- ment should be sufficient for our requirements for three to five years.


The service pipe for the water supply at the Plant which I under- stand was put in in 1894 is in very poor condition and is too small for present requirements.


I recommend that a new 6 inch pipe be laid from the Town water main on Ash Street to the Plant and a hydrant be installed for fire pur- poses. The estimated cost is $500.00.


302


LAMP AND APPLIANCE DEPARTMENT


Our records show sales of the following appliances during the year : 3 Christmas Tree Lighting Sets, 3 Curling Irons, 11 Electric Water Pumps, 10 Fans, 55 Flat Irons, 2 Heating Pads, 1 Hot Plate, 39 Motors, 1 Percolator, 17 Radiators, 3 Ranges, 1 Sewing Machine, 2 Sewing Ma- chine Motors, 3 Soldering Irons, 6 Toasters, 26 Vacuum Cleaners, 3 Washing Machines, 3 Water Heaters, 1 Vibrator, 3 Grill Stoves or Table Stoves, 1 Chafing Dish, 1 Electric Sign, 1 Hair Dryer.


NEW BUSINESS


I am convinced that there is much additional business which can be obtained from the sale of current for cooking and water heating and I feel that special effort should be made to install, at least, 50 electric ranges on our lines the coming year. I feel confident that we can look for a substantial increase in the sale of current in 1923.


The operations of the Plant for the past year indicates that a sub- stantial reduction can be made in Lighting rates.


I recommend that a reduction of 2 cents per kilowatt hour in the maximum lighting rates be put into effect March 1, 1923. This will make the net lighting rate in Reading 9.9 cents and in the outside towns 11.7 cents.


My estimate for 1923, as required by law, is herewith submitted, and is followed by data from the records at the office, and a list of bills re- maining unpaid December 31, 1922.


ESTIMATE FOR 1923


Expenses


For operation, maintenance and repairs $114,600.30


For interest on bonds and notes . 6,588.75


For depreciation (4% on $475,276.96)


19,011.08


For bond payments


13,000.00


For note payments.


2,800.00


Taxes


700.00


Uncollectible Operating Revenues


300.00


Total Expenses


$157,000.13


Income


From sales to private consumers


$139,830.13


From sundry items .. 450.00


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


303


For street Lights


$ 14,800.00


For Municipal Bldgs.


1,920.00


Total to be appropriated


16,720.00


$157,000.13


Respectfully submitted,


ARTHUR G. SIAS, Manager,


WILLIAM G. LONG, HERBERT G. EVANS, HARRY P. BAKER,


Municipal Light Board.


DATA FROM RECORDS OF PLANT


Kilowatt hours manufactured 2,609,076


Kilowatt hours for Reading Street Lights 183,250


Kilowatt hours sold 1,583,716


Kilowatt hours used at station and office 276,477


Kilowatt hours unaccounted for 565,633


3,791.5


Average cost of coal per net ton $9.00


Poles added 265


Feet of wire added


253,770


Motors connected


21


New services installed


294


Street lamps installed


49


Connected Load December 31, 1922


Number of customers


3,234


Horse power in motors


1,197.5


Number of public street lights


1,463


Number of private street lights


18


Reading


Number of customers December 31, 1922 2,026


Number of 40 candle power public street lights


3


Number of 60 candle power public street lights


479


Number of 100 candle power public street lights


16


Number of 250 candle power public street lights


59


Number of 60 candle power private street lights


3


Number of 100 candle power private street lights


1


Horse power in motors


922.5


Earnings for year $106,425.37


Lynnfield Center Extension


Number of customers December 31, 1922 221


Number of 40 candle power public street lights 125


Number of 40 candle power private street lights 6


Number of 600 candle power public street lights


25


Coal used, net tons


304


Horse power in motors


37.5 Earnings for year $7,889.06


North Reading Extension


Number of customers December 31, 1922 304


Number of 40 candle power public street lights 270


Number of 40 candle power private street lights 3


Horse power in motors 154


Earnings for year $15,465.74


Wilmington Extension


Number of customers December 31, 1922 683


Number of 40 candle power public street lights


486


Number of 40 candle power private street lights 5


Horse power in motors


83.5


Earnings for year $25,724.97


COST OF DISTRIBUTION SYSTEM IN OUTSIDE TOWNS Lynnfield


Total investment to Dec. 31, 1922:


Poles, Fixtures and Overhead Conductors .. $ 16,148.22


Consumers Meters


2,439.94


Line Transformers


2,034.52


Street Lighting Equipment


1,234.88


$ 21,857.56


North Reading


Total investment to Dec. 31, 1922:


Poles, Fixtures and Overhead Conductors


$ 34,694.49


Consumers Meters


3,206.02


Line Transformers


4,128.00


Street Lighting Equipment


2,124.86


$ 44,153.37


Wilmington


Total investment to Dec. 31, 1922:


Poles, Fixtures and Overhead Conductors


$ 60,467.64


Consumers Meters


5,008.93


Line Transformers


4,810.82


Street Lighting Equipment


3,290.52


$ 73,577.91


Total Investment-Outside Towns Total Income-Outside Towns 1922


$139,588.84 49,079.77


Earnings from Light and Power-5 Years


1918


1919


1920


1921


1922


Light


$71,283.85


$ 86,221.78


$ 92,850.17


$107,342.66


$119,815.79


Power


17,812.24


29,072.32


33,301.94


28,544.03


35,689.35


$89,096.09 $115,294.10 $126,152.11 $135,886.69 $155,505.14


Note-The above table includes the income from the appropriation for street lights and Municipal Buildings.


TABLE A


Year


Income from


Sale of


Electricity


Income from Other Sources


Appropriations


from Tax Levy


Maintenance


Appropriations


from Tax Levy


Construction


Manufacturing


Expense


Distribution


and Utilization


Expense


Miscellaneous


Expense


Interest


Depreciation


Bond and


Note Payment


Total Cost


of Plant


December 31


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 $4,000.00 $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


4,500.00


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


202,518.81


1914


49,799.75


791.14


4,500.00


4,132.07


19,014.03


7,784,82


8,697.05


4,453.33


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


14,800.00


348,871.08


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


1920


126,152.11


1,094.66


11,000.00


none


56,187.74


17,085.95 17,142.48


7,850.70 15,507.13


18,300.00


421,048.20


1921


135,886.69


219.20


17,500.00


none


52,738.98


24,453.15 16,594.65


7,423.10 16,767.55


19,300.00


449.540.12


1922


155,505.14


451.50


15,300.00


none


55,137.36


22,473.04 38,489.58


6,807.64 17,959.59


16,800.00


477,852.76


for


for


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


and ApplianceRoom


K. W. H.


Unaccounted For


Net Tons of Coal


Used


Average Cost of


Coal Per Ton


Number of


Customers


Number of Street


Lights


Horse Power in Motors


1910


698,597


300,861


227,100


16,269


154,367


1,748.3


3,461


738


269


116 1-2


1911


771,011


367,317


244,055


15,403


144,236


1,807.6


3.341


888


382


215


1912


919,282


481,801


242,033


13,307


182,1+1


2,247.8


3.74


1,078


698


242 1-4


1913


1,045,592


599,893


255,744


15,283


174,672


2,680


3.941


1,263


903


272


1914


986,476


578,709


187,590


15,283


204,8.)4


2,496.4


3.666


1,390


993


313 7-10


1915


980,688


548,607


156,505


10,403


265,173


2,298.2


3.578


1,599


1,181


381


1916


1,231,677


751,735


170,810


13,916


295,216


2,741.7


3.934


1,805


1,225


441


1917


1,291,216


812,507


168,535


12,464


297,710


3,086.7


6.348


1,964


1,295


492


1918


1,318,546


976,121


125,820


10,573


206,032


3,348.8


7.875


2,083


1,303


672


1919


2,056,834


1,358,028


172,948


189,067


336,7 91


3,640


7.517


2,333


1,339


886


1920


2,297,237


1,444,960


175,704


257,999


418,574


3,615


10.352


2,617


1,363


812.5


1921


2,193,092


1,471,698


178,892


146,206


396,296


3,308.4


10.171


2,939


1,473


1120.5


1922


2,609,076


1,583,716


183,250


276,477


565,633


3,791.5


9.00


3,234


1,481 .


1197.5


307


TABLE C Manufacturing Costs Per K. W. H. Based On Total K. W. H. Delivered at Switchboard


Total


Year


Fuel


Labor


Repairs and Other 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


1920


.0162


.0071


.0009


.0242


1921


.0153


.0077


.0009


.0240


1922


.0131


.0066


.0014


.0211


TABLE D


Average Cost Per K. W. H. As Defined By Chapter 164, General Laws


1912 1913 1914 1915 1916 1917 1918 1919 1920


Operating Costs:


.0397 .0483 .0362 .0586 .0467 .0577 .0538 .0509 .0558


Fixed Costs :


.0198 .0176 .0254 .0299 .0261 .0249 .0274 .0213 .0259


Total Costs:


0595 .0659 .0616 .0885 .0728 .0826 .0812 .0722 .0817


1921 1922


Operating Costs :


.0640 .0561


Fixed Costs :


.0330 .0278


Total Costs:


.0970 .0839


1


1


308


FOR


ACCOUNTED


STREET LIGHTING 9.53%


COMMERCIAL


27.57%


LIGHTI


N


CURRENT NOT ACCOUNTED FOR


AND


21.70 %


20.03%


COMMERCIAL POWER


10.60%


OFFICE


10.57%


GENERATED


STATION AND


COOKING


AND HEATING


ELECTRICITY


Figure 1 shows graphically in percentage of K. W. H.'s generated, the number sold, used and unaccounted for


309


ELECTRICITY


COOKING


AND HEATING


OF


STREET LIGHTING


5.30%


COMMERCIAL POWER 17.66 %


17.75%


SALE


59.29%


LIGHTING


COMMERCIAL


FROM


INCOME


Figure 2 shows graphically in percentage of income received from the different classes of service


310


LIST OF UNPAID BILLS


Andren, Karl Co.


$ 215.00


Ashcroft Mfg. Co., The


7.34


Bancroft & Co., Wendell


5.60


Bird Hill Garage


1.30


Blake Electric Mfg. Co.


45.00


Boston Index Card Co.


.90


Boston & Maine R. R.


476.85


Bistol Co., The


3.35


Browne Brothers


560.00


Buckminster, Geo. H. Company


1,780.00


Castner, Curran & Bullitt Inc.


5,723.63


Castner, Curran & Bullitt Inc.


943.78


Central Garage


38.00


Clapp & Leach


4.12


Columbia Lamp Division


507.47


Cummings Express Co.


14.20


Dallman, H. I. Company


16.00


Davis, Louis


10.00


Eastern Mass. St. Ry. Co.


81.20


Eureka Vacuum Cleaner Co.


663.75


Farley & McNeil


20.47


Foster-McDonald Co.


28.86


Garlock Packing Co.


4.84


General Electric Co.


285.43


Ham Electric Co., E. W.


360.09


Hardy & Co., F. S.


186.65


Hardy & Co., F. S.


508.91


Heath, Carroll R.


30.00


Hobbs & Warren


14.38


Hodge Boiler Works, The


2.75


Hoover Suction Sweeper Co., The


8.60


Lynnfield, Town of


427.50


Lewis Electric Supply Co.


26.10


Mathias-Hart Co.


16.68


Maxwell, J. M. & Son


5.26


National Carbon Co.


15.80


New England Products Co.


37.38


North Reading, Town of


154.50


Perkins-Carpenter Electric Supply Co.


598.64


Pettingell-Andrews Co.


88.86


Reading Garage Inc.


28.00


Reading Motor Co.


32.92


Reading Tire Shop


1,25


Refactum Incandescent Lamp Co.


33.00


Robbins-Phalon Co.


675.59


Roberts, Arthur E.


80.41


311


Standard Chemical & Supply Co.


17.82


Standard Oil Co. of N. Y.


157.45


Standard Oil Co. of N. Y.


65.74


Stembridge, S. R.


15.59


Sweetser, Percy N.


162.65


Temple, J. S. Co.


20.00


Triangle Sales & Service Co.


29.90


Twombly, W. E. & J. F.


55.33


Wahn, George H. Co.


3.17


Waldo Brothers & Bond Co.


17.10


Wales Adding Machine Co.


13.25


Waterproof Paint & Varnish Co.


62.50


Western Electric Co.


126.24


Westinghouse Electric & Mfg. Co.


91.44


Wetmore-Savage Co.


413.45


Woburn Iron Foundry Inc.


30.00


Woburn Machine Co.


34.70


$16,097.29


312


REPORT OF AUDITOR FOR YEAR 1922


February 16, 1923.


To the Municipal Light Board,


Reading, Massachusetts.


Gentlemen :


As requested, I have made an examination of the books of account and records of the MUNICIPAL LIGHT DEPARTMENT of the Town of Reading and submit herewith:


SCHEDULE A-Balance Sheet December 31, 1922.


SCHEDULE B-Condensed statement of Operations 12 months end- ed December 31, 1922.


SCHEDULE C-Profit & Loss Account covering 12 months ended De- cember 31, 1922.


SCHEDULE D-Detail of Operating Income for the year 1922.


SCHEDULE E-Detail of Operating Expenses for the year 1922. SCHEDULE F-List of Bonds and Notes-Original issue and amounts outstanding December 31, 1922.


and the following comments:


Cash In Banks


This was checked with the Town Accountant's records and a differ- ence of $4.00 was found as at December 31, 1922; this difference was rectified in January 1923.


Cash In Office


For the purpose of making change to customers and paying petty freight and express bills, there is loaned to the Light Department by the Town Treasurer each January 1st $150.00-$80.00 being used in var- ious parts of the office for making change, and $70.00 used for pay- ment of petty bills. On December 31st this money is returned to the Treasurer. All money in the office was verified by actual count on De- cember 30, 1922 and was found to be $14.53 over. This difference ac- cumulated as follows: Nov. 17, 1922 over $5.87, Dec. 26 over $3.55, Dec. 30, 1922 over $5.11, and could be accounted for by the loss of stubs from bills paid by customers. The writer suggests that these amounts be kept in the various cash drawers in separate envelopes for future disposi- tion.


Special Deposits


This account consists of Consumers' Deposit Fund and was verified with bank pass book and found to be correct.


313


Accounts Receivable


The customers' accounts were very carefully checked and the cor- rect balance set up on January 1, 1923. There are some old accounts that should receive immediate attention, and a detailed list of all open accounts was left at the Light office. Bad Debts were charged off on December 31, 1922 amounting to $549.93.


Material & Supplies


The various book accounts were adjusted to conform with physical inventories taken by the employees of the Light Department.




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