Town of Reading Massachusetts annual report 1926, Part 15

Author: Reading (Mass.)
Publication date: 1926
Publisher: The Town
Number of Pages: 322


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1,244.09


$ 25,379.31


North Reading


Total Investment to December 31, 1926:


Poles, Fixtures and Overhead Conductors $ 45,085.11


Consumers' Meters


6,510.64


Line Transformers 5,464.85


Street Lighting Equipment


2,454.75


$ 59,515.35


Wilmington


Total Investment to December 31, 1926:


Poles, Fixtures and Overhead Conductors


$ 75,859.75


Consumers' Meters 9,367.72


Line Transformers 7,101.11


Street Lighting Equipment


3,978.00


$ 96,306.58


Total Investment-Outside Towns


. .


$181,201.2+


Total Income-Outside Towns-1926


70,774.34


Earnings from Light and Power-5 Years


1922


1923


1924


1925


1926


Light


$119,815.79


$121,697.50


$123,659.16


$129,679.78


$143,872.22


Power


35,689.35


45,085.82


54,230.00


55,812.94


58,083.81


Totals


$155,505.14


$166,783.32


$177,889.16


$185,492.72


$201,956.03


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


Street Lights


Appropriations


from Tax Levy


Construction


Production


Distribution


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


1923


166,783.32


464.31


14,800.00


none


62,619.57


20,247.54


15,607.11


6,437.28


19,011.08


15,800.00


505,983.28


1924


177,889.16


1,373.72


12,000.00


none


61,286.63


25,898.28


30,817.91


6,174.57


20,136.30


15,800.00


530,147.28


1925


185,492.72


1,112.19


11,000.00


none


73,140.10


28,272.55


34,188.95


5,482.46


21,102.86


13,800.00


568,524.09


1926


201,956.03


467.05


12,000.00


none


88,478.94


29,349.46


31,167.10


5,100.14


22,637.93


12,800.00


615,915.35


for


for


Expense


and Utilization


TABLE B


Year


K. W. H. Generated


K. W. H.


Purchased


K. W. H. Sold


K. W. H.


Deilvered to


Read'g St. Lights


K. W. H. Used to


Stat'n Stock Room


& Appliance Room


K. W. H.


Unaccounted for


Net Tons of


Coal Used


Average Cost of


Coal Per Ton


Number of


Customers


Number of


Street Lights


Horse


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


182,141


2,247.8


3.741


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


204,894


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


336,791


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


1,120.5


1922


2,609,076


1,583,716


183,250


276,477


565,633


3,791.5


9.00


3,234


1,481


1,197.5


1923


3,039,677


3,520


2,046,848


183,935


342,189


470,225


4,577.7


8.94


3,666


1,494


1,367.5


1924


3,572.588


2,463,602


209,738


392,281


506,967


5,379.5


6.503


4,058


1,537 /


1,281.8


1925


4,051,182


25,495


2,848,309


241,476


383,152


578,245


6,317.7


6,358


4,472


1,572


1,395.2


1926


3,600,580


819,787


3,071,944


249,386


366,352


732,685


5,740.2


6.488


4,786


1,602


1,429


Power


203


TABLE C


Manufacturing Costs Per K. W. H. Based on Total K. W. H. Delivered at Switchboard


K. W. H.


Year


Purchased


Fuel


Labor


Repairs and Other Station Expenses


Total 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


,0,162


.0071


.0009


.0242


1921


.0153


.0077


.0009


.0240


1922


.0131


.0066


.0014


.0211


1923


.0134


.0057


.0014


.0205


1924


.00979


.0055


.00166


.01695


1925


.00991


.0054


.00272


.01803


1926


.0285


.01034


.0056


.00212


.0200


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 1923 1924 1925 1926


Operating Costs :


.0640 .0561 .0494 .0377 .0442 .0448


Fixed Costs :


.0330 .0278 .0185 .0138 .0131 .0129


Total Costs:


.0970 .0839 .0679 .0515 .0573 .0577


UNPAID BILLS


Dr.


Cr.


H. L. Abbott


$ 2.00


$


Addressograph Co.


3.09


Aetna Electric Appliance Co.


21.66


American Railway Express Co.


14.84


Karl Andren Co.


52.11


Automatic Electric Heater Co.


12.20


204


J. Brinton Bailey


519.17


W. Bancroft Co.


17.49


Van I. Bennett


15.84


Boston & Maine Railroad


632.30


C. Bowen


.60


Braman Dow Co.


6.99


Bristol Co.


7.80


George H. Buckminister Co.


2,504.21


Builders Iron & Steel Co.


161.55


Castner, Curran & Bullitt, Inc


9,320.54


Century Electric Company


2.03


Chandler & Farquhar Co.


10.04


A. W. Chesterton Co.


4.42


Clapp & Leach, Inc.


48.97


Crandall Packing Co.


2.77


Cummings Express Co.


22.60


E. B. Currell & Son


32.79


H. I. Dallman Co.


22.01


L. W. Dickinson & Son


1.47


Charles Doyle


6.25


Dyer Clark Co.


271.43


Eagle Oil & Supply Co.


29.98


E. W. Eames


40.00


Eastern Service Company


83.95


Edison Electric Appliance Co.


.25


Edison Electric Illuminating Co.


1,884.03


Electric Blower Co.


17.87


Electric Machine & Instrument Co.


94.50


Eureka Vacuum Cleaner Co.


551.76


T. C. Fife


1.19


Francis Bros.


8.51


Garlock Packing Co.


9.27


General Electric Co.


285.40


Globe Paper Co.


1,39


L. B. Renfrew Gray


20.14


Graybar Electric Co.


47.39


F. S. Hardy & Co.


326.57


E. E. Harnden


82.54


Hart & Hegeman Mfg. Co.


.73


Hayes Pump & Machinery Co.


24.15


Hobbs & Warren


14.57


Hodge Boiler Works


26.12


Howe & French, Inc.


71.91


India Alkali Works


15.90


Jenkins Bros.


45.68


Johns-Manville, Inc.


8.87


205


John Street Garage


13.00


Kelvinator Boston, Inc.


274.17


D. M. Laffin


9.00


Landers, Frary & Clark


68.10


Lewis Electrical Supply Co.


50.79


Linscott Motor Co.


5.36


Lowell Electric Light Corp.


7.47


Lumsden & Van Stone Co.


188.24


Magee Furnace Co.


7.19


Mathias-Hart Co.


33.35


J. M. Maxwell, Jr. & Son


23.28


H. B. McArdle


43.05


The Miller Co. .


10.50


D. O. Miller Co.


18.17


Frank W. Morse Co.


1.07


Myers Auto Supply Co.


85.94


New England Iron Works


13.48


New England Lamp Division


1,340.62


New England Tel. & Tel. Co.


299.43 .


Olmstead Flint Co.


2.15


Perrin Seamans Co.


6.84


R. V. Pettingell Elec. Supply Co.


158.21


Pettingell-Andrews Co.


551.60


Portland Stone Ware Co.


191.00


Robbins Phalon Co.


806.63


Rochester Germicide Co.


13.50


Ryan & Buker, Inc.


247.80


Reading Motor Co.


19.78


Reading Tire Shop


1.50


Sager Electrical Supply Co.


15.81


The Savogran Co.


17.60


P. J. Seaman


24.30


Simplex Electric Heating Co.


13.58


Fred F. Smith


9.00


Spaulding Moss Co.


1.85


Spencer Regulator Co.


8.49


Standard Electric Stove Co.


4.05


Chas. E. Stanwood & Sons


1.20


Star Brass Mfg. Co.


2.83


Stearns, Perry & Smith Co.


12.50


S. R. Stembridge Co.


.


21.56


Sterling Battery Co. .


16.40


Percy N. Sweetser


261.14


Taylor Instrument Co.


1.27


W. E. & J. F. Twombly


139.10


United States Post Office


180.00


. .


206


Vye Neill Co.


204.15


Wagner Electric Corp.


4.75


George H. Wahn Co. .


210.31


Waldo Bros. & Bond Co.


46.03


Welsbach Co. of N. E.


2.22


Webster, Thomas Co.


68.81


Westinghouse Electric & Mfg. Co.


26.57


Wetmore Savage Co.


49.12


Wetmore Savage Auto Equipment Co.


92.00


Woburn Machine Co.


58.59


Yawman & Erbe


7.60


Zanni & Co.


121.85


$ 23,345.12


$ 178.62


178.62


$ 23,166.50


Charts'on the following pages show 10 Years' Growth


SNOS TOOOMNVASE P


gibt sebi 4261 8221 ach


16/11 0067 8181


BOSTON, MABS PUBLIC ACCOUNTANTS SUZINIONE THE LONONI BNOST00OMNVISED


7261 5281 6231 8081 2661 1061 0081


bibi 861 2181


0


081


002


1/2000 3SNJUX3 SWOIMI


+Houd GNY JSMEOKE SHODNE OPERATING


5477702 THOUSAND


LEGEND


-


NOJSOU


7261 5261 7761 8261 2201 1221 0761 6151 8861 1167


La parisinos


10


BOUW NOSSOS SANTANAGODY DITRAS


C.E. STANWOOD & SONS


500


0051


00028


2500


3000


4000


0005


SIAMO1STD0 117528 20101


$SOM 343424 00 MANOS


17261


1925


2751


22%


000


HMY SPURSTOUT


PODE


3600


pozy


Unaccounted for


PIPS


=10


0761


19 20


C.E. STARWOOD & SONS


9261 Soll +261 9261 20h1 1861 0361 6161 8161 461


60


21857 2018517


TOWN OF TEAUING / LASS


WORTH READING, WILLMINGTON AND


TOWN OF EATING CLASS


LYNNFIELD


MUNICIPAL LIGHT DEPARTMENT


RATE


LIGHTING PATE


LEGEND


GROSS NET


10


09


08.


1917 1918 1919 1920 1921 1922 1923 1924 1925 1926


O.ESTANWOOD &SONS INDUSTRIAL ENGINEERS PUBLIC ACCOUNTANTS BOSTON, MASS


213


REPORT OF AUDITOR FOR YEAR 1926


February 1, 1927.


To the Municipal Lighting Board,


Reading, Mass.


Gentlemen:


In accordance with your order, we have examined the books and rec- oids of the Municipal Light Department for the year ended December 31, 1926 and submit herewith our report.


Attached hereto and forming a part of this report are audited sched- ules as follows :


"A"-Comparative Balance Sheet


"B"-Comparative Condensed Statement of Operations


"C"-Profit and Loss Detail


"D"-Comparative Detail of Operating Revenue


"E"-Comparative Detail of Operating Expense


"F"-Bond and Note Schedule


"G"-Detail of Accounts Payable


Plant Investment-$399,845.37:


Additions to Plant Investment for the year 1926 amounted to $47,391.30, consisting principally of the cost of garage and store struc- ture ($16,537.18) and service and extension additions to Poles, Fixtures & Overhead Conductors ($18,519.67.) The total Plant Investment as shown in Schedule "A" of this report, we believe, fairly represents the cost thereof less depreciation to date. Depreciation at 4% of the cost of plant less land values was charged off during 1926 and properly recorded. Petty Cash-$150.00:


This fund was originated by a loan to the Municipal Light Depart- ment by the Town Treasurer and is shown in Schedule "A" as part of the amount due the Town Treasurer December 31, 1926. This fund was counted and found to be correct.


Consumers' Deposit Fund-$1,403.75:


The passbook of the Mechanics Savings Bank of Reading was exam- ined and found to agree with the books of the Department. There is a difference of one dollar, however, between the amount in this fund and the actual outstanding deposits. Interest received on this fund has been withdrawn and credited to the proper account.


Accounts Receivable-$21,783.50:


An analysis of this account was made as at November 30, 1926 and found to be in agreement with control balance. From this analysis, a de- tail of all accounts ninety days or more in arrears was compiled. In 1926, there was charged off as uncollectible $1,873.86. Discontinued inac- tive accounts amount to $4,562.57 against which the above charge off was applied. The balance of these discontinued accounts ($2,688.71) is be- lieved by the department bookkeeper to be collectible.


214


Accounts Receivable-Miscellaneous-$17,360.96:


This account was also analyzed as at November 30, 1926. No ac- counts were charged off as uncollectible during 1926 on this division of Accounts Receivable.


Material & Supplies:


Physical inventories were taken December 31, 1926 by clerks of your Department. All items on each inventory were checked by us as to price and extensions. Proper adjustments were made on the books to bring all material and supply book accounts into agreement with values shown by the inventory.


Prepaid Insurance-$1,967.94


This account represents unexpired insurance premiums on policies covering the Municipal Light Department. Fire Insurance is covere ! by a blanket policy held by the Town and prorated among the different Town Departments. No bill has been received for 1926 fire coverage on the Municipal Light Department. The Light Department holds the following policies :


Travelers Ins. Co .- Employees' Liability


Travelers Ins. Co .- Public Liability Royal Indemnity Co .- Breakdown on Plant Equipment


Royal Indemnity Co .- Breakdown on . Plant Equipment


Bonds-$101,500.00:


Bonds to the amount of $9,500.00 were retired during the past year. A bond issue of $13,000.00 was made during 1926 for construction of new garage and storeroom. Schedule "F" of this report gives full detail of all Bond and Note Issues. Outstanding bonds and notes were checked.


Notes Payable-$10,200.00:


Notes to the amount of $3,300.00 were paid off during 1926. There vore no note issues during the year. 1


Accounts Payable-$23,166.50:


A detailed analysis of Accounts Payable was made and found to be in agreement with the Control Account. A slight adjustment of 31c was necessary to bring the account into agreement at the close of the year. In several cases, credit extends over several months as shown in Sched- ule "G".


Consumers' Deposits-$1,403.75:


Individual deposits were checked and amounted to $1,402.75. This clifference of $1.00 is due to over-deposit of that amount during the summer of 1926. This error will be adjusted in January 1927. Interest was not paid to customers on December 1st as per custom. Your ac. countant advises that same will be paid during February 1927.


Due Town Treasurer: $23,668.71:


Representing Light Department vouchers paid by the Town Treas- urer in excess of cash receipts of the Department as follows:


215


Overpayment Year 1925


$ 7,353.18 Overpayment Year 1926 16,165.53


Total Overpayment


$23,518.71


There is also an amount of $150.00 representing a Petty Cash Fund of the Lighting Department loaned by the Town Treasurer January 1, 1925 and carried over by agreement instead of being returned at the close of each year. This amount is not included in the above total.


Accrued Interest on Bonds and Notes-$1,267.04:


Representing actual accrued interest for 1926 on Bonds and Notes outstanding December 31, 1926.


Income-$201,956.03:


Total electric operating revenue as shown in Schedule "B" repre- sents an increase of $16,463.31 over 1925 and $24,084.39 increase over 1924 revenue.


Expenses-$171,633.43:


Total electric operating expenses have increased by $14,928.97 over 1925. This is due largely to the purchase of additional electric energy necessary for operations of the Department.


Merchandise & Jobbing Revenue-$3,931.87 (Loss) :


The loss in Jobbing Revenue is due to a campaign of electric range sales installation to be made free of charge with each purchase of a range. The purpose of this campaign was to increase the sales of elec- tric energy.


General Comment:


We recommend a monthly balance sheet and operating statement instead of the operating statement now compiled. This statement to in- clude a monthly prorate of insurance, interest and other fixed charges to be prorated over the year. Such a statement would give your Board accurate information at the cose of each month.


Since it is impossible to cover many items of interest in this report, we would appreciate an opportunity to answer any questions your Board desires. We are submitting under separate cover detailed schedule of delinquent Accounts Receivable.


We wish to express our appreciation for the helpful assistance ren- dered by the employes of the Department during our audit.


Respectfully submitted,


CHARLES E. STANWOOD & SONS, By Charles E. Stanwood, Accountants & Auditors


F. J. Stanwood


W. W. Scott


H. W. Leatherbee


SCHEDULE "A" TOWN OF READING, MUNICIPAL LIGHT DEPARTMENT BALANCE SHEET AS OF DECEMBER 31


ASSETS


LIABILITIES


INCREASE


1926


1925 DECREASE


Plant Investment:


301 Appropriations for Const.


$ 30,678.26 101,500.00


98,000.00


3,500.00


113 Structures


37,437.27


20,900.09


$16.537.18


303


Notes Payable


10,200.00


13,500.00


3,300.00


Generating Plant-Steam :


114 Boiler Plant Equipment


36,816.16


38.419.85


1,603.69


TOTAL BONDS & NOTES


$111,700.00


$111,500.00


$ 200.00


115 Prime Movers & Auxiliaries


15,129.83


16,445.47


1,315.61


116 Turbo-Generator Units


23,593.83


25,645.47


2,051.64


117 Electric Plant-Steam


20,812.63


19,500.97


1,311.66


Transmission, Distribution & Storage:


125 Poles, Fixtures & O/HI Cond.


170,701.28


161,895.37


8,805.91


128 Consumers' Meters


38,0448.65


36,196.61


1,852.04


129


Consumers' Meter Inst.


5,205.93


4.821.80


384.13


130


Line Transformers


34,923.33


34,196.58


726.75


131


Transformer Installations


3,396.96


3,354.69


42.27


314 Interest on Bonds & Notes


$


1,267.04


$ 1,190.90


$ 76.14


Utilization Equipment :


132 Street Lighting Equip.


10,774.71


10,845.35


70.64


Appropriated Surplus:


133


Consumers' Premises Equip.


428.99


293.99


135.00


322 Loans Repayment


247,200.00


234,400.00


12,800.00


TOTAL PLANT INVESTMENT


$399,845.37


$375,092.04


$24,753.33


General Equipment:


Profit & Loss:


150 Office Equipment


2,863.00


2,812.75


50.25


152 Stores Equipment


446.33


446.33


400 Profit & Loss-Balance


$ 54,720.15 $ 48,066.04 $ 6,654.11


111


Land


$


2,575.80


* 2,575.80


302


Bonds


Current Liabilities:


308 Accounts Payable


$ 23,166.50


$ 27,391.40


$ 4,224.90


309 Consumers' Deposits


1,403.75


1,241.75


162.00


312 Due Town Treasurer (Loan) ..


23,668.71


7,503.18


16,165.53


TOTAL CURRENT LIABILITIES .. $ 48,238.96


$ 36,136.33


$12,102.63


Accrued Liabilities :


TOTAL LIABILITIES


$439,084.26


$413,905.49


$25,178.77


INCREASE


1926


1925 DECREASE


$ 30,678.26


154 Laboratory Equipment 153 Transportation Equipment .. 3,900.00


1,067.15


1,067.15


3,950.00


50.00


TOTAL INVESTMENTS


$408,121.85


$381,854.79


$26,267.06


Current Assets :


204


Petty Cash Fund


$


150.00


$ 150.00


204


Construction Fund


205


Consumers' Deposit Fund


1,403.75


1,241.75


162.00


207-1


Accts. Rec. Elec. Consumers


21,783.50


17,168.63


4,614.87


207-2


Accts. Rec .- Misc.


17,360.96


17,897.81


536.85


Material & Supplies:


209-1 Material & Supplies-Gen'l.


25,050.68


23,580.18


1,470.50


209-2 Station Tools & Appli. ....


470.55


471.77


1.22


209-3 Dist. Tools & Appliances ..


1,821.37


2,070.91


249.54


209-4 Printing & Office Supplies. .


508.38


656.62


148.24


209-6 Coal Supply-Electric


1,408.12


2,284.75


876.63


209-9 Station Supplies


941.11


1,358.55


417.44


209-10 Lamps & Appliances


12,816.20


12,385.11


431.09


TOTAL CURRENT ASSETS


$ 83,714.62


$ 79,266.08


$ 4,448.54


Prepaid Accounts :


213


Insurace General


$ 1,967.94


$ 850.66


$ 1,117.28


TOTAL ASSETS


$493,804.41


$461,971.53


$31,832.88 TOTAL LIABILITIES & SURPLUS


$493,804.41


$461,971.53


$31,832.88


. .


218


SCHEDULE "B" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT CONDENSED STATEMENT OF OPERATIONS-12 MONTHS ENDED DECEMBER 31, 1926


Increase


1926


1925


Decrease


REVENUE FROM SALE OF ELECTRIC ENERGY :


501-1 Comm'l Incand. Light Meter


$116,752.81


$103,826.67


$ 12,926.14


501-2 Power for Motors


32,556.89


34,008.76


1,451.87


501-3 Heating and Cooking


22,638.70


19,367.32


3,271.38


504 Power for other Elec. Cos.


173.83


164.09


9.74


505-1 Public Incand. Lighting


25,311.66


24,074.35


1,237.31


505-2 Municipal Lighting


1,807.75


1,614.67


193.08


505-3 Municipal Power


2,714.39


2,436.86


277.53


Total Revenue-Electric Energy .


$201,956.03


$185,492.72


$ 16,463.31


REVENUE FROM MISC. ELEC. OPERATIONS:


508 Rent from Property used in Operations


$


467.05


$ 473.25


$ 6.20


Total Elec. Operating Revenue


$202,423.08


$185,965.97


$ 16,457.11


ELECTRIC OPERATING EXPENSES:


Production


$ 88,478.94


$ 73,140.10


$ 15,333.84


Transmission & Distribution


23,580.09


23,118.30


461.79


Utilization


5,769.37


5,154.25


615.12


Commercial


10,303.35


10,098.69


204.66


New Business


2,171.46


2,976.79


805.33


General & Miscellaneous


41,330.22


42,216.33


886.11


Total Electric Operating Expenses


$171,633.43


$156,704.46


$ 14,928.97


Net Operating Revenue


$ 30,789.65


$ 29,261.51


$ 1,528.14


Ratio Operating Expense to Oper- ating Revenue


.848


.843


.005


550 Uncoll. Operating Revenue


$


1.873.86


$ 41.05


$


1,832.81


551 Taxes Assignable to Electric


472.50


537.23


64.73


tric Operations


Net Operating Income


$ 28,443.29


$ 28,633.23


$ 239.94


NON-OPERATING INCOME:


560 MIdse. and Jobbing Income


$ 3,931.87


$ 197.89


$ 4,429.76


563 Interest Income


42.83


141.05


98.22


Gross Income


$ 24,554.25 $ 29,322.17


$ 4,767.92


219


DEDUCTIONS FROM GROSS INCOME:


576 Int. on Bonds & Notes Payable $ 5,100.14 $ 5,482.46


$ 382.32


Net Income


$ 19,454.11


$ 23,839.71


$ 4,385.60


SCHEDULE "C" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT PROFIT AND LOSS ACCOUNT-12 MONTHS ENDED DEC. 31, 1926


1926


1925


Increase Decrease


401 Balance, January 1st, 1926


$ 48,066.04


$ 38,026.33


$ 10,039.71


CREDITS:


Net Income from Schedule "B"


$ 19,454.11


$ 23,839.71


$ 4,385.60


Total


$ 67,520.15


$ 61,866.04


$ 5,654.11


LESS:


Bonds Paid


$ 9,500.00


$ 9,500.00


Notes Paid


3,300.00


4,300.00


1,000.00


$ 12,800.00


$ 13,800.00


$ 1,000.00


400 Balance, December 31st, 1926. .


$ 54,720.15


$ 48,066.04


$


6,654.11


NET INCREASE IN SURPLUS FOR


YEAR


$ 6,654.11


$ 10,039.71


$ 3,385.60


SCHEDULE "D"


TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT DETAIL OF OPERATING INCOME


1926


1925


Increase Decrease


COMM'L INCANDESCENT LIGHT-


ING METER:


Reading


$ 72,418.80 $ 66,571.43


$ 5,847.37


Lynnfield Centre


7,631.95


6,552.56


1,079.39


North Reading


12,309.54


9,949.87


2,359.67


Wilmington


24,392.52


20,752.81


3,639.71


$116,752.81


$103,826.67


$ 12,926.14


POWER FOR MOTORS:


Reading


$ 27,968.95


$ 29,857.63


$ 1,888.68


Lynnfield Centre


358.77


353.12


5.65


North Reading


3,233.64


2,842.93


390.71


Wilmington


995.53


955.08


40.45


$ 32,556.89


$ 34,008.76 $ 1,451.87


220


HEATING AND COOKING:


Reading


$ 14,097.97


$ 12,018.84


$ 2,079.13


Lynnfield Centre


1,296.14


1,056.46


239.68


North Reading


3,211.61


2,871.92


339.69


Wilmington


4,032.98


3,420.10


612.88


$ 22,638.70


$ 19,367.32


$ 3,271.38


PUBLIC INCANDESCENT LIGHT-


ING:


Reading


$ 12,000.00


$ 11,000.00


$ 1,000.00


Lynnfield Centre


1,768.56


1,763.65


4.91


North Reading


3,909.82


3,766.40


143.42


Wilmington


7,633.28


7,544.30


88.98


$ 25,311.66


$ 24,074.35


$ 1,237.31


POWER FOR OTHER ELECTRIC


COMPANIES:


Wakefield


$


57.44


$ 42.12


$ 15.32


Lowell


116.39


121.97


5.58


$


173.83


$ 164.09


$ 9.74


MUNICIPAL LIGHTING


$


1,807.75


$ 1,614.67


$ 193.08


MUNICIPAL POWER


$


2,714.39


$ 2,436.86


$ 277.53


Total


Revenue from Sale of


Electric Energy


$201,956.03. . $185,492.72 $ 16,463.31


SCHEDULE "E" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT DETAIL OF OPERATING EXPENSES


1926


1925


Increase Decrease


PRODUCTION EXPENSE:


601-5 Labor


$ 20,275.84


$ 21,892.19


$ 1,616.35


606


Boiler Fuel


37,245.06


40,301.89


3,056.83


607


Water for Steam


429.87


188.53


241.34


608


Lubricants


257.83


260.33


2.50


609


Station Supplies & Expense


881.02


993.05


112.03


611 Mt. of Station Structures ..


433.10


326.74


106.36


612


Mt. of Boiler Plant Equip. ..


3,528.30


7,845.00


4,316.70


614


Mt. of Turbo-Generator Units


1,334.00


503.53


830.47


615


Mt. of Elec. Generating Equip.


399.87


61.58


338.29


616


Mt. of Accessory Elec. Equip.


350.78


94.64


256.14


634


Electric Energy Purchased ..


23,343.27


672.62


22,670.65


$ 88,478.94


$ 73,140.10


$ 15,338.84


221


TRANSMISSION & DISTRIBUTION EXPENSE:


638 Oper. of Trans. & Dist. Lines


$ 12,102.85 $ 11,622.80


$ 480.05


639


Trans. & Dist. Sup. & Expense


776.77


625.39


151.38


640 Inspecting & Testing Meters


1,283.60


1,212.51


71.09


641 Removing -Resetting Meters


784.47


860.19


75.72


642 Removing & Resetting Transf.


521.17


511.24


9.93


647 Mt. of Trans. & Dist. Lines


7,737.51


7,935.82


198.31


650 Mt. of Consumers' Meters . .


67.14


152.17


85.03


651


Mt. of Transformers


306.58


198.18


108.40


$ 23,580.09


$ 23,118.30


$ 461.79


UTILIZATION EXPENSE:


654


Municipal St. Lamps-Labor


$ 1,083.78


$ 1,083.32


$ .46


655 Mun. St. Lamps-Sup. & Exp.


1,736.66


1,751.29


14.63


657 Mt. Municipal St. Lamps ....


322.91


906.24


583.33


659


Mt. Consumers' Installations


2,626.02


1,413.40


1,212.62


$ 5,769.37


$ 5,154.25


$ 615.12


COMMERCIAL EXPENSE:


660


Commercial Salaries


$ 8,120.14


$ 8,899.27


$ 779.13


661


Comm'l Supplies & Expense


2,183.21


1,199.42


983.79


$ 10,303.35


$ 10,098.69


$ 204.66


NEW BUSINESS EXPENSE:


662 New Business Salaries


$ 1,477.70


$ 1,859.29


$ 381.59


664


Advertising


693.76


1,117.50


423.74


$ 2,171.46


$ 2,976.79


$ 805.33


GENERAL & MISCELLANEOUS


EXPENSE :


666


Salary of Manager


$ 4,680.00


$ 3,869.86


$ 810.14




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