Metropolitan Wastewater Management Commission <br />.COMPARATIVE STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS <br /> For the years ended June 30, <br /> 2005 2004 <br />Operating revenues: <br />Sewer user fees $ 15,028,237 $ 11,223,106 <br />Other operating receipts 13,262 143,080 <br />Total operating revenues 15,041,499 11,366,186 <br />Operating expenses: <br />Operations and maintenance 8,683,637 8,673,332 <br />Administration 2,175,569 1,796,371 <br />Depreciation 4,518,480 4,855,506 <br />Total operating expenses 15,377,686 15,325,209 <br />Operating loss (336,187) (3,959,023) <br />Non-operating revenues (expenses): <br />Interest income <br />Lease income <br />Gain (loss) on disposal of assets <br />Miscellaneous revenue <br />Tap fees (Reimbursement System Development Charges) <br />Tap fees (Improvement System Development Charges) <br />Total non-operating revenues (expenses) <br />Net income (loss) <br />Net assets, beginning of year <br />Net assets, end of year <br />443,528 <br />30,725 <br />21,810 <br />21,402 <br />487,177 <br />1,521,610 <br />2,526,252 <br />2,190,065 <br />.93,824,631 <br />$ 96;014,696 <br />201,240 <br />38,104 <br />(18,921) <br />331,108 <br />1,141,252 <br />151,235 <br />1,844,018 <br />(2,115,005) <br />95,939,636 <br />$ 93,824,631 <br />The accompanying notes are an integral part of these statements. <br />11 <br />