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CITY OF GEM LAKE, MINNESOTA <br />STATEMENT OF REVENUES, EXPENSES AND CHANGE IN NET ASSETS <br />PROPRIETARY FUND <br />YEAR ENDED ā¯‘ECEMBER 31, 2010 <br />(WITH COMPARATIVE DATA FOR THE YEAR ENDED DECEMBER.3.1, 2009) <br />OPERATING REVENUES <br />Public Charges for Services <br />OPERATING EXPENSES <br />Operating Expenses <br />:. <br />Depreciation <br />Total Operating Expenses <br />s <br />OPERATINGINCOME (LOSS) <br />NONOPERATING REVENUES <br />Interest Revenue <br />INCOME BEFORE TRANSFERS <br />CAPITAL CONTRIBUTIONS AND TRANSFERS <br />Transfers In <br />CHANGE IN NET ASSETS <br />Net Assets - Beginning of Year <br />NET ASSETS. - END .OF YEAR. <br />See accompanying Notes to Basic Financial Statements. <br />2010 <br />Sewer 20.09 <br />Utility Totals <br />$ 42,919 <br />$ 4.8,395 <br />51,055 <br />25,498 <br />12,457 <br />11,602. <br />63.,512 <br />37,OQ0 <br />(20,593.) <br />11,395 <br />4,391. <br />3.,883 . <br />(16,202) <br />15,278 <br />- <br />125,000 <br />(16,202) <br />140,278 <br />861;537 <br />721,259 <br />$ 845;335 <br />$ 861,537 <br />(12) <br />