Town of Reading Massachusetts annual report 1931, Part 21

Author: Reading (Mass.)
Publication date: 1931
Publisher: The Town
Number of Pages: 360


USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1931 > Part 21


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Schedules


"1"-Comparative Detailed Statement of Income for the 12 months ended December 31, 1931-December 31, 1930.


"2"-Comparative Detailed Statement of Operating Expenses for the 12 months ended December 31, 1931-December 31, 1930. "3" -- Detail of Bonds and Notes Authorized, Issued and Outstand- ing December 31, 1931.


"4"-Comparative Gross Revenue by Towns for the 12 months ended December 31, 1931.


"5"-Detail of Kilowatt Hours Bought, Sold, Used and Unac- counted for-12 months ended December 31, 1931.


In explanation of certain accounts and the extent of our ex- amination, we wish to offer the following comments :


Plant Investment-$490,939.78.


The net additions to plant investment accounts amounting to $76,546.40 for the year ended December 31, 1931 are classified as follows :


Electric Plant Steam $ 1,291.45


Poles, Fixtures and Overhead Conductors 22,297.80


Underground Conduits and Conductors 37,271.34


Consumers' Meters and Installations


1,906.75


Line Transformers and Installations 5,183.44


Street Lighting Equipment-Regular 119.04


Street Lighting Equipment-Special


8,476.58


Total Additions $ 76,546.40


As a result of a series of tests made by us, we are satisfied that the charges to plant investment accounts represent proper capital ad- ditions.


We believe a more permanent detailed record of capital expendi- tures should be kept to facilitate and more accurately account for re- tirement book value of property when replacements are made.


Depreciation charges for 1931 amounted to $30,609.33, the basis being 4 per cent of the cost of Plant Investment as at the beginning of the year. As it is the practice of this department to apply deprecia- tion directly to the asset account, the amounts shown in Exhibit "A" represent depreciated values.


254


General Equipment-$16,433.88.


This represents the inventory value of various equipment as of December 31, 1931. Equipment accounts as shown in Exhibit "A" repre- sent the adjusted book values which conform with the inventories furnished us.


Unfinished Construction-$135.00


The cost of plans for the proposed 4,000 volt-switching equip- ment is represented by this account.


Operating, Depreciation and Special Construction Funds-$4,249.22.


These funds were on deposit with the Town Treasurer as of December 31, 1931, and the balances were certified as correct by the Town Accountant. The balances of the various funds are shown in detail in Exhibit "A".


Expenditures as shown by "Bills Approval Sheets" were ex- amined and the totals checked to the Cash Book.


Petty Cash Fund-$250.00.


The various funds constituting this amount are used for the purpose of making change and payment of petty office expenses. All cash in the hands of cashiers was counted; the result of which was as follows :


Cash and Checks on Hand $ 524.87


Receipts properly signed


14.04


Collectors' Fund (not counted)


10.00


Total


$ 548.91


Receipted Bill Stubs


299.25


Balance


$ 249.66


Shortage


.34


Fund


$ 250.00


Consumers' Deposit Fund-$6,978.75.


This amount represents funds on deposit in the Mechanic Sav- ings Bank, which were received from various consumers to guarantee payment of bills due this Department. Verification of the above bal- ance was made by examination of pass book which shows a balance sufficient to care for Consumers' Deposit Liability.


Accounts Receivable-Consumers' $21,517.54


The balances of individual consumers' ledger cards were com- pared with schedules furnished us by the Department and the total due from consumers as shown by these schedules was found to con- form with the above amount.


255


During 1931, uncollectible accounts in the amount of $956.77 were charged off and there remained on the books $2,635.80 or 12.2 per cent of the total due from this class of receivables which were ninety days or more in arrears.


No direct verification was made with consumers.


Accounts Receivable-Miscellaneous $10,139.58.


Balances due from customers as per schedule furnished us on account of miscellaneous receivables were compared with the indi- vidual customer's accounts; the total of this schedule was found to agree with the above balance.


It appeared that there were accounts amounting to $4,287.41 ninety days or more in arrears in addition to $1,133.84 which were charged off as uncollectible.


We renew our recommendation of last year in regard to the recording of installment sales on appropriate ledger accounts, with full information necessary to reflect the terms of the sale in order to have readily available the exact status of each account.


Materials and Supplies-$58,890.17


Inventories of the various supply accounts, taken by the Depart- ment employees were presented to us already priced and extended, and the books of account were adjusted to conform with these in- ventories.


Insurance Premiums-Unexpired-$1,222.42


This represents the unexpired portion of insurance premiums as of December 31, 1931 computed from policies furnished us or in the possession of the Town Treasurer.


Appropriation for Construction-$30,678.26


No appropriation from general tax levy for construction pur- poses was made during the year.


Bonds Payable-$96,500.00


There were bonds amounting to $13,000.00 retired during the year.


Serial bonds in the amount of $40,000.00 were issued during the year, which are dated April 15, 1931, bearing interest at 3 1-2 per cent per annum, and maturing within twenty years.


This issue provides that a par value of $2,000.00 shall be retired each year commencing April 15, 1932.


Verification of bonds outstanding as of December 31, 1931 was made with the Town Treasurer's records. Detail of the various is- sues is shown in schedule "3".


256


Accounts Payable-$36,222.94


A schedule of unpaid creditors' accounts, as of December 31, 1931 was furnished us, the total of which agreed with the General Ledger Control.


These invoices are aged as follows :


December Invoices $ 21,472.75


November Invoices 12,176.89


October Invoices 2,573.30


Total


$ 36.222.94


Consumers' Deposits-$6,978.75.


Individual deposit cards were examined and the total of these balances agreed with the control.


Interest on these deposits appeared to have been credited to consumers' accounts, at the rate of 4 per cent per annum, for such deposits as had been in the custody of the Department for six months or more.


Interest Accrued on Bonds-$801.59


This represents the interest accrued but not due on the balance of the various issues, as shown in schedule "3".


Other Accrued Items-$250.00


This represents a loan from the Town Treasurer which is used by the Department for petty cash purposes. At the beginning of the year there was due the Town Treasurer $14,225.81, of which $13,975.81 was paid off during 1931.


Bond Premiums-$354.54


Premiums received from bonds issued are as follows :


1930 issue of $15,000 18.54


1931 issue of $40,000.00 336.00


Total $ 354.54


The money from these premiums is in operating cash and should be used at the time of the first retirement of bonds from the specific issue.


Loans Repayment-$317,400.00


The increase in this account during the year represents bonds retired amounting to $13,000.00 as shown in Schedule "3".


Profit and Loss-$121,570.26


An analysis of this account is shown in Exhibit "C". There ap- pears to be a net profit of $23,771.03 which, after deducting the bonds retired, reflects a net addition to this account of $10,771.03.


257


Operating Revenue-$277,008.61


This class of revenue shows an increase of $9,674.05 over 1930.


Operating Expenses-$241,459.49


These expenses show an increase of $8,459.08 over 1930.


General Comments


The Department had discounted leases outstanding at the Malden Morris Plan Co. for $4,048.67, representing a contingent liability as of December 31, 1931.


The bond coverage of all employees seemed to be adequate.


We renew our recommendation of last year in regard to stock control.


It is also apparent that the cost of the various specific construc- tion projects is not available in such form, as would be the result ob- tainable from a work order system.


Respectfully submitted,


CHARLES E. STANWOOD AND SONS, INC.


TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE BALANCE SHEET December 31, 1931-December 31, 1930 ASSET ACCOUNTS


1931


1930


Increase Deceased*


Plant Investments:


111


Land


$ 2,575.80


$ 2,575.80


$ 0.00


113


Structures


35,190.51


36,075.56


885.05*


114


Boiler Plant Equipment . ..


22,312.91


25,100.78


2,787.87*


115


Prime Movers & Auxiliaries


9,324.27


10,484.81


1,160.54*


116


Turbo-Generator Units


14,345.32


16,220.15


1,874.83*


117


Electric Plant-Steam


31,583.82


32,478.68


894.86*


125


Poles, Fixtures and Overhead Conductors


230,757.11


223,358.20


7,398.91


126


Underground Conduits


21,261.27


0.00


21,261.27


127


Underground Conductors


16,010.07


0.00


16,010.07


128


Consumers' Meters


38,343.30


39,336.50


993.20*


129


Consumers' Meter Install's


6,527.53


6,520.11


7.42


130 Line Transformers


42,584.80


40,223.75


2,361.05


131 Transformer Installations


4,257.14


4,283.96


26.82*


132 Street Lighting Equipment


15,703.40


8,164.72


7,538.68


133


Consumers' Premises Equip.


162.53


179.69


17.16*


TOTAL PLANT INVESTMENT


$490,939.78 $445,002.71 $45,937.07


258


General Equipment:


150 Office Equipment


$ 8,491.56


$ 8,426.31


$ 65.25


152 Stores Equipment


659.58


596.16


63.42


153 Transportation Equipment


4,029.00


5,961.00


1,932.00*


154 Laboratory Equipment


1,395.56


1,384.42


11.14


155


Miscellaneous Equipment


1,858.18


2,035.38


177.20*


TOTAL GENERAL EQUIPMENT


$16,433.88


$18,403.27


$ 1,969.39*


201 Unfinished Construction . .


$ 135.00


$ 0.00


$ 135.00


TOTAL INVESTMENTS


$507,508.65


$463,405.98 $44,102.68


Current Assets:


204-1


Operating Fund


$ 413.45


$ 0.00


$ 413.45


204-3 Petty Cash Fund


250.00


250.00


0.00


204-4 Construction Fund Spec. '30


2,051.37


5,109.12


3,057.75*


205-1 Depreciation Fund


1,784.40


1,451.40


333.00


205-2 Consumers' Deposit Fund


6,978.75


5,904.75


1,074.00


207-1 Accounts Rec .- Consumers'


21,517.54


20,355.79


1,161.75


207-2


Accts. Receivable Miscel.


10,139.58


13,291.15


3,151.57*


209-1


Materials and Supplies- General


31,772.71


29,464.28


2,308.43


2 Station Tools & Appliances


410.09


391.91


18.18


3 Distrib. Tools & Appliances


5,053.89


3,236.82


1,817.07


4 Printing & Office Supplies


768.00


837.70


69.70*


5 Lamps and Appliances


ยท 19,834.93 .


23,296.85


3,461.92*


6 Coal Supplies


613.67


641.67


28.00*


9 Station Supplies


436.88


453.07


16.19*


TOTAL CURRENT ASSETS - $102,025.26 $104,684.51 $ 2,659.25*


Prepaid Items:


214 Prepaid Insurance


. . $ 1,222.42


$ 882.94 $


339.48


GRAND TOTALS


$610,756.34 $568,973.43 $41,782.91


259


EXHIBIT "A" LIABILITY ACCOUNTS


1931


1930


Increase Decrease*


Appropriations:


301 Appropriations for Construct. $ 30,678.26 $ 30,678.26


$ 0.00


Bonds and Notes Payable:


305 Bonds Payable


$ 96,500.00 $ 69,500.00


$27,000.00


306 Notes Payable


0.00


0.00


0.00


TOTAL BONDS AND NOTES


$ 96,500.00


$ 69,500.00


$27,000.00


Current Liabilities:


308 Accounts Payable


$ 36,222.94 $ 32,781.02


$ 3,441.92


309 Consumers' Deposits


6,978.75


5,904.75


1,074.00


TOTAL CUR. LIABILITIES . .


$ 43,201.69


$ 38,685.77


$ 4,515.92


Accrued Items:


314 Interest Accrued on Bonds and Notes


$ 801.59


$ 665.82


$ 135.77


315 Other Accrued Items-Loan Due-Town Treasurer


250.00


14,225.81


13,975.81*


TOTAL ACCRUED ITEMS . .


$ 1,051.59


$ 14,891.63


$13,840.04*


Unadjusted Credits:


316 Premium on Bonds


$ 354.54


$ 18.54


$ 336.00


Appropriated Surplus:


322 Loans Repayment


$317,400.00 $304.400.00


$13,000.00


Profit and Loss:


400 Profit and Loss Balance (See Exhibit "C")


$121,570.26 $110,799.23 $10,771.03 NOTE :


As at December 31, 1931 there was a contingent lia- bility in the form of Leases Discounted amounting to $4,048.67.


GRAND TOTALS


$610,756.34 $568,973.43 $ 41,782.91


EXHIBIT "B" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE STATEMENT OF OPERATIONS FOR THE TWELVE MONTHS ENDED DECEMBER 31, 1931-DECEMBER 31, 1930


Revenue from Sales-Electric Energy:


1931


1930


Increase Decrease*


1931


1930


501 Metered Sales-Residence Lighting


$158,829.68 $143,571.90


$ 15,257.78


57.3%


53.7%


501 Metered Sales-Commercial Lighting


36,952.47


34,599.15


2,353.32


13.4


12.9


501 Metered Sales-Commercial Heating


7,958.15


6,942.82


1,015.33


2.8


2.6


501. Metered Sales-Wholesale Power


10,348.38


18,538.47


8,190.09*


3.8


6.9


501 Metered Sales-Retail Power


32,603.01


33,804.59


1,201.58*


11.8


12.7


505 Sales to Other Companies


502.98


507.24


4.26*


.2


.2


505


Street Lighting


27,194.75


25,957.92


1,236.83


9.8


9.7


505 Municipal Buildings-Light and Power


2,370.05


2,969.37


599.32*


8


1.2


TOTAL REVENUE FROM SALES-ELEC. ENERGY


$276,759.47


$266,891.46


$ 9,868.01


99.9


99.9


508 Rent from Property used in. Operations


249.14


443.10


193.96*


1


1


TOTAL OPERATING REVENUE


$277,008.61


$267,334.56


$ 9,674.05


100.0


100.0


Electric Operating Expenses:


I Production


$ 80,091.66


$ 79,991.86


$ 99.80


28.9%


29.9%


II Transmission and Distribution


73,548.66


67,613.02


5,935.64


26.6


25.3


III Utilization


10,953.83


10,151.88


801.95


3.9


3.8


IV Commercial


. 14,613.15


14,200.66


412.49


5.2


5.3


V New Business


2,590.69


3,691.30


1,100.61*


.9


1.4


Ratios


VI General and Miscellaneous


59,651.50


57,351.69


2,309.81


21.5


21.5


TOTAL OPERATING EXPENSES


$241,459.49


$233,000.41


$ 8,459.08


87.0


87.2


NET OPERATING REVENUE


$ 35,549.12


$ 34,334.15


$ 1,214.97


13.0%


12.8%


Deductions:


550 Uncollectible Operating Revenue


$ 2,090.61


$ 1,731.56


$ 359.05


551 Taxes Assignable to Electric Operations


818.25


810.23


8.02


TOTAL DEDUCTIONS


$ 2,908.86


$ 2,541.79


$ 367.07


NET OPERATING INCOME


$ 32,640.26


$ 31,792.36


$ 847.90


Non-Operating Income:


563 Interest Income


$ 103.96


$ 104.89


$ .93*


566 Miscellaneous Non-Operating Income


737.98


0.00


737.98


TOTAL NON-OPERATING INCOME


$ 841.94


$ 104.89


$ 737.05


TOTAL INCOME


$ 33,482.20


$ 31,897.25


$ 1,584.95


Deductions from Total Income:


560 Merchandise and Jobbing Loss


$ 5,947.07


$ 2,543.33


$ 3,403.74


576 Interest on Bonds and Notes


3,764.10


3,148.66


615.44


TOTAL DEDUCTIONS FROM INCOME


$ 9,711.17


$ 5,691.99


$ 4,019.18


NET INC .- TRANSFERRED TO PROFIT AND LOSS EXHIBIT "C"


$ 23,771.03


$ 26,205.26 $ 2,434.23*


262


EXHIBIT "C" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE ANALYSIS OF PROFIT AND LOSS For the Twelve Months Ended December 31, 1931-December 31, 1930


1931


1930


Increase Decrease*


Balance-Beginning of Year


$110,799.23 $ 97,393.97


$ 13,405.26


Additions:


Net Income-Transferred from Statement of Operations-Ex-


hibit "B"


23,771.03


26,205.26


2,434.23*


$134,570.26 $123,599.23 $ 10,971.03


Deductions:


Bonds Retired


$ 13,000.00


$ 11,500.00


$ 1,500.00


Notes Retired


0.00


1,300.00


1,300.00*


TOTAL DEDUCTIONS


$ 13,000.00


$ 12,800.00 $


200.00


Balance-End of Year


$121,570.26 $110,799.23 $ 10,771.03


(See Exhibit "A")


Net Increase in Profit and Loss for


Year


$ 10,771.03 $ 13,405.26 $ 2,634.23*


SCHEDULE "1"


TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE DETAILED STATEMENT OF INCOME For the Twelve Months Ended December 31, 1931-December 31, 1930.


1931


1930


Increase Decreased*


Meterjed Sales-Residence Lighting:


Reading


$ 90,281.66


$ 83,174.15


$ 7,107.51


Lynnfield Center


12,623.41


10,787.54


1,835.87


North Reading


19,828.90


16,948.79


2,880.11


Wilmington


36,095.71


32,661.42


3,434.29


Total Res. Lighting Income


$158,829.68


$143.571.90 $ 15,257.78


263


Metered Sales-Commercial Lighting


Reading


$ 25,005.50 $ 23,178.51


$ 1,826.99


Lynnfield Center


1,372.32


1,451.46


79.14*


North Reading


3,736.70


3,693.84


42.86


Wilmington


6,837.95


6,275.34


562.61


Total Com. Lighting Income $36,952.47 $ 34,599.15


$ 2,353.32


Metered Sales-Commercial Heating:


Reading


$ 5,063.29


$ 4,230.84


$ 832.45


Lynnfield Center


498.82


397.59


101.23


North Reading


935.56


1,144.60


209.04*


Wilmington


1,460.48


1,169.79


290.69


Total Com. Heating Income


$ 7,958.15 $ 6,942.82 $


1,015.33


Metered Sales-Wholesale Power:


Reading


$ 8,739.71


$ 7,744.23


$ 995.48


Lynnfield Center


0.00


0.00


0.00


North Reading


1,573.27


785.55


787.72


Wilmington


35.40


10,008.69


9,973.29*


Total Wholesale Power Inc. $ 10,348.38


$ 18,538.47


$ 8,190.09*


Metered Sales-Retail Power:


Reading


$ 28,553.55 $ 29,910.81


$ 1,357.26*


Lynnfield Center


560.01


441.59


118.42


North Reading


1,938.07


2,237.40


299.33*


Wilmington


1,551.38


1,214.79


336.59


Total Retail Power Inc.


$ 32,603.01 $ 33,804.59


$ 1,201.58*


Sales to other Electric Companies:


Wakefield


$ 180.11


$ 200.80


$ 20.69*


Lowell


82.39


111.86


29.47*


Lawrence


185.28


139.80


45.48


Peabody


7.92


6.54


1.38


Edison Elec. Illum. Co. of Bos.


47.28


48.24


.96


Total Sales to Other Cos. $ 502.98 $ 507.24 $ 4.26*


264


Municipal Revenue:


Strect Lighting:


Reading


$ 13,500.00 $ 12,000.00


$ 1,500.00


Lynnfield Center


2,301.81


2,197.17


104.64


North Reading


4,168.29


4,103.99


64.30


Wilmington


7,224.65


7,656.76


432.11*


Total Street Lighting, Inc. $ 27,194.75 $ 25,957.92


$ 1,236.83


Buildings:


Lighting


$ 2,104.56


$ 1,915.72


$ 188.84


Power


265.49


1,053.65


788.16*


Total Inc .- Municipal Bldgs. $ 2,370.05 $


2,969.37


$ 599.32*


Total Income from Sales- Electric Energy (See Ex-


hibit "B")


$276,759.47 $266,891.46 $ 9,868.01


Schedule "2"


TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE DETAILED STATEMENT OF OPERATING EXPENSES


For the Twelve Months Ended December 31, 1931-December 31, 1930


1931


1930


Increase Decrease*


I Production Expenses:


601 Superintendence and Lab.


$ 0.00


$ 62.33


$ 62.33*


606 Boiler Fuel


0.00


0.00


0.00


607 Water for Steam


11.95


23.50


11.55*


608 Lubricants


3.68


7.47


3.79*


609 Station Supplies


969.96


1,215.48


245.52*


611 Maint. of Station Strucs.


126.70


432.91


306.21*


Equipment


143.36


15.00


128.36


613 Maint. of Steam Engines


384.98


0.00


384.98


614 Maint. of Turbo-Generator Units


48.38


0.00


48.38


615 Maint. of Elec. Generator Equipment


0.00


23.11


23.11*


/ 616 Maint. of Accessory Elec. Equipment


169.79


60.99


108.80


612 Maint. of Boiler Plant


265


617 Maint. of Miscell. Power Plant Equipment


2.60


0.00


2.60


634 Elec. Energy Purchased ..


78,230.26


78,151.07


79.19


Total Production Expenses


$ 80,091.66


$ 79,991.86


$ 99.80


Increase


1931


1930


Decrease*


II Transmission and Distribution Expenses:


636 Transformer Station and Sub Station Superin- tendence and Labor .. $ 8,825.29 $ 8,688.23


$ 137.06


637 Transformer Station and Sub Station Supplies and Expense


7,271.07


7,218.17


52.90


638 Operation of Transmission and Distribution Lines


28,914.56


21,831.76


7,082.80


639 Transmission and Distri- bution Supplies and Expense


224.37


251.83


27.46*


640 Inspecting and Testing


Meters


1,614.73


2,804.09


1,189.36*


641 Removing and Resetting Meters


1,845.77


2,515.50


669.73*


642 Removing and Resetting Transformers


483,83


494.08


10.25*


646 Maintenance of Trans- former Station and sub- Station


13.64


13.64*


647 Maintenance of Trans- mission and Distribu- tion Lines


23,857.55


22,145.39


1,712.16


650 Maintenance of Consu-


mers' Meters


268.02


614.09


346.07*


651 Maintenance of Trans-


formers


243.47


1,036.24


792.77*


Total Transmission and Distribution Expenses $ 73,548.66 $ 67,613.02 $ 5,935.64


266


Total Production, Trans- mission and Distribu- tion Expenses


$153,640.32


$147,604.88 $ 6,035.44


1931


1930


Increase Decrease*


III Utilization Expenses:


654 Municipal Street Lamps- Labor


$


1,831.19


$ 1,209.65


$ 621.54


655 Municipal Street Lamps- Supplies and Expenses


2,837.40


1,204.85


1,632.55


657 Maintenance of Municipal Street Lamps


912.84


1,664.73


751.89*


659 Maintenance of Consu-


mers' Installations ....


5,372.40


6,072.65


700.25*


Total Utilization Expenses $ 10,953.83


$ 10,151.88


$ 801.95


IV Commercial Expenses:


660 Commercial Salaries


$ 11,298.09 $ 10.575.07


$ 723.02


661 Commercial Supplies and Expenses


3,315.06


3,625.59


310.53*


Total Commercial Ex


penses


$ 14,613.15 $ 14,200.66


$ 412.49


V New Business Expenses:


662 New Business Salaries . .


$


2.92


$ 163.33


$ 160.41*


663 New


Business


Supplies


and Expenses


-. 00


68.34


68.34*


664 Advertising


2,587.77


3,459.63


871.86*


Total New Business Ex-


penses


$ 2,590.69


$ 3,691.30


$ 1,100.61*


VI Miscellaneous and General Expenses:


666 Salary of Manager


$ 6,095.00


$ 5,842.51


$ 252.49


667 Salaries of General Office Clerks


4,622.00


4,561.33


60.67


668 General Office Supplies


and Expenses


853.79


1,466.55


612.76*


267


669 General Office Rents


1,014.75


1,111.88


97.13*


671 Insurance


5,154.61


5,391.74


237.13*


673 Accidents and Damages ..


2.75


62.89


60.14*


674 Store Expenses . ..


3,875.81


4,093.21


217.40*


675


Transportation Expense


2,110.64


3,229.11


1,118.47*


676


Inventory Adjustments ..


4,217.25


1,716.26


2,500.99


677


Maintenance of General


Structures


403.37


539.00


135.63*


678


Depreciation


30,609.33


29,064.82


1,544.51


679 Miscellaneous General Ex-


pense


702.20


272.39


429.81


Total Miscellaneous and


General Expenses .... $ 59,661.50 $ 57,351.69 $ 2,309.81


Total Operating Expenses $241,459.49


$233,000.41


$ 8,459.08


(See Exhibit "B")


Note: There were 53 payrolls in 1931 and 52 in 1930.


TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT BONDS AND NOTES AUTHORIZED, ISSUED AND OUTSTANDING DECEMBER 31, 1931.


BONDS :


SCHEDULE "3"


Issue


No. Of


Authorized


Date


Issued


Date


Original Issue


Amount of


Principal


Payments of


Interest


Rate of


Payable


Interest


Jan. 1, 1931


Retired to


Amount


Amount


31, 1931


standing Dec.


Balance Out-


Interest Dec.


Accrued


1 August


1894


10-1-1894 $ 50,000.00


$1000 yearly 10 yrs


4% April 1-Oct. 1 $ 50,000.00


$ 0.00


$


0.00 $


0.00


2000 yearly


20


yrs


2 May


1907


10-1-1907


26,000.00


1000 yearly


26


yrs


41/2 April 1-Oct. 1


23,000.00


1,000.00


2,000.00


22.50


3 June


1911


7-15-1911


20,000.00


2000 ycarly


10


yrs


4 Jan. 15-July 15


20,000.00


0.00


0.00


0.00


4 August


1913


10-15-1913


23,500.00


1500 yearly


9


yrs


41/4 April 15-Oct. 15


21,500.00


1,000.00


1,000.00


8.85


1000 yearly


10 yrs


5


September


1914


9-15-1914


8,000.00


500 yearly


16


yrs


11/2 March 15-Sept. 15 8,000.00


0.00


0.00


0.00


6


March


1916


5-15-1916


10,000.00


500 yearly


20


yrs


4


Nov. 15-May 15


7,000.00


500.00


2,500.00


12.51


7


March


1917


10-1-1917


55,000.00


3000 yearly


18


yrs


41/2 April 15-Oct. 15


39,000.00


3,000.00


13,000.00


121.87


1000 yearly


1


yr.


8 October


1918


1-1-1919


12,000.00


1000 yearly


4


yrs


41/2 Jan. 1-July 1


7,500.00


500.00


4,000.00


90.00


500 yearly


16


yrs


9 March


1919


4-1-1919


20,000.00


1000 yearly


20 yrs


43/4 Oct. 1-April 1


11,000.00


1,000.00


8,000.00


95.00


10


March


1920


5-1-1920


20,000.00


1000 yearly


20


yrs


5 Nov. 1-May 1


10,000.00


1,000.00


9,000.00


75.00


11


December


1923


12-1-1923


10,000.00


1000 yearly


10


yrs


41/2 June 1-Dec. 1


7,000.00


1,000.00


2,000.00


7.50


12


March


1926


8-1-1926


13,000.00


3000 yearly


1


yr.


4 Feb. 1-August 1


9,000.00


2,000.00


2,000.00


33.35


13


March


1930


6-1-1930


15,000.00


2000 yearly


5


yrs


4 June 1-Dec. 1


0.00


2,000.00


13,000.00


43.34


1000 yearly


5


yrs


14


March


1931


4-15-1931


40,000.00


2000 yearly


20


yrs


312 Oct. 15-April 15


0.00


0.00


40,000.00


291.67


TOTAL BONDS


$322,500.00


$213,000.00


$ 13,000.00


$ 96,500.00


$ 801.59


1931


Retired During


31, 1931


2000 yearly


5 yrs


NOTES :


1 March


1895


5-1-1896 $ 7,000.00


$ 1400 yearly 5 yrs


4%


Nov. 1-May 1 $ 7,000.00


$ 0.00


$


0.00 $


0.00


2 March


1896


5-1-1896


7,000.00


1400 yearly


5


yrs


4 Nov. 1-May 1


7,000.00


0.00


0.00


0.00


3


December


1896


12-9-1896


1,500.00


1500 yearly 1 yr.


4 June 9-Dec. 9


1,500.00


0.00


0.00


0.00


4


March


1898


7-15-1898


3,000.00


1000 July 15, 1901


33/4 Jan. 15-July 15


3,000.00


0.00


0.00


0.00


2000 July 15, 1904


5


March


1903


12-7-1903


1,400.00


1400 Dec. 7, 1906


4 June 7-Dec. 7


1,400.00


0.00


0.00


0.00


6


March


1909


11-15-1909


2,500.00


1000 Nov. 15, 1910


4


May 15-Nov.


15


2,500


0.00


0.00


0.00


7 Nov.


1909


1-21-1910


1,800.00


1800 Jan. 3, 1913


4 July 21-Jan. 21


1,800.00


0.00


0.00


0.00


8 Jan.


1910


3-27-1910


12,000.00


1000 yearly 12 yrs


4


Sept. 27-Mar. 27


12,000.00


0.00


0.00


0.00


9


June


1911


7-2-1911


2,200.00


2200 July 12, 1912


4


Jan. 12-July 12


2,200.00


0.00


0.00


0.00


10


March


1913


4-16-1913


13,500.00


1500 yearly


9


yrs


41/4


Oct. 16-April 16 13,500.00


0.00


0.00


0.00


11


March


915


5-15-1915


12,000.00


800 yearly


15


yrs


4 Nov. 15-May 15


12,000.00


0.00


0.00


0.00


12


March


1915


7-15-1915


4,000.00


500 yearly


8


yrs.


4 Jan. 15-July 15


4,000.00


0.00


0.00


0.00


13


March


1917


9-22-1917


6,500.00


500 yearly


13


yrs.


5 Mar. 22-Sept. 22


6,500.00


0.00


0.00


0.00


14


Nov.


1919


11-20-1919


3,000.00


1500 yearly


2


yrs.


5 May 20-Nov. 20


3,000.00


0.00


0.00


0.00


15


March


1921


7-1-1921


7,000.00


1000 yearly


7


yrs.


6 Jan. 1-July 1


7,000.00


0.00


0.00


0.00


16 Dec.


1922


12-15-1922


7,000.00


1000 yearly


7 yrs.


41/4 June 15-Dec. 15


7,000.00


0.00


0.00


0.00


TOTAL NOTES


$91,400.00


$ 91,400.00


$304,400.00 $ 13,000.00


$ 96,500.00


$ 801.59


TOTAL BONDS AND NOTES $413,900.00


1500 Nov. 15, 1911


SCHEDULE "4" TOWN OF READING-MUNICIPAL LIGHT DEPARTMENT COMPARATIVE GROSS REVENUE BY TOWNS For the Twelve Months Ended December 31, 1931-December 31, 1930


READING


LYNNFIELD


NORTH READING


WILMINGTON


1931


1930


1931


1930


1931


1930


1931


1930


Gross Revenue-Residence Lighting


$ 97,841.90


$ 83,174.15


$ 13,769.93


$ 10,787.54 $ 21,498.56


$ 16,948.79


$ 38,944.91


$ 32,661.42


Kilowatt Hours Sold


1,930,447


1,749,344


232,608


189,367


336,553


281,703


619,014


557,063


Gross Revenue Commercial Lighting Kilowatt Hours Sold .


401,767


361,849


16,134


19,144


41,762


43,078


83,928


76,356


Gross Revenue-Commerc'1 Heating


$ 5,532.88


$ 4,230.84


$ 523.59


$ 397.59


$ 1,022.67


$ 1,144.60


$ 1,578.33


$ 1,169.79


Kilowatt Hours Sold


158,245


132,187


14,242


11,501


23,456


26,752


37,458


30,711


Gross Revenue Wholesale Power




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