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Chap018-baker 20

Chap018-baker 20 - Depreciation 32,000 Supplies 15,200...

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Chapter 18 - Governmental Entities: Special Funds and Government-Wide Financial Statements 18-20 E18-8 (continued) c. Augusta MUD Enterprise Fund Statement of Revenue, Expenses, and Changes in Fund Net Assets For Fiscal Year Ended December 31, 20X1 Revenue: Revenue from Services $413,700 Expenses: Operating $328,000
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Unformatted text preview: Depreciation 32,000 Supplies 15,200 375,200 Operating Income $ 38,500 Nonoperating Expense: Less: Interest on Capital-Related Debt 30,000 Change in Net Assets $ 8,500 Net Assets, January 1 130,000 Net Assets, December 31 $138,500 [Note that interest expense on capital-related debt is a non-operating expense.]...
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