b'City of DoverTuscarawas County, OhioStatement of Revenues, Expenses and Changes in Fund Net PositionProprietary FundsFor the Year Ended December 31, 2018Business-Type Activities GovernmentalActivities -Internal ServiceSewer Electric Water Total FundOperating RevenuesCharges for Services $3,298,519 $28,197,163 $2,274,997 $33,770,679 $2,685,356Other 9,923 123,651 258,290 391,864 83,099Total Operating Revenues 3,308,442 28,320,814 2,533,287 34,162,543 2,768,455Operating ExpensesSalaries and Wages 992,265 2,704,949 752,616 4,449,830 0Fringe Benefits 794,624 1,920,285 546,437 3,261,346 0Purchased Services 324,474 2,709,781 165,104 3,199,359 296,166Materials and Supplies 714,970 3,754,095 182,187 4,651,252 0Purchased Power 0 14,996,575 0 14,996,575 0Depreciation 1,033,243 1,102,096 346,236 2,481,575 0Claims 0 0 0 0 2,176,450Total Operating Expenses 3,859,576 27,187,781 1,992,580 33,039,937 2,472,616Operating Income (Loss) (551,134) 1,133,033 540,707 1,122,606 295,839Non-Operating Revenues (Expenses)Interest 0 28,393 5,574 33,967 0Loss on Investment in Joint Venture 0 (177,902) 0 (177,902) 0Loss on Sale of Capital Assets 0 0 (19,791) (19,791) 0Interest and Fiscal Charges (245,747) (225,904) (60,108) (531,759) 0Total Non-Operating Revenues (Expenses) (245,747) (375,413) (74,325) (695,485) 0Income (Loss) before Capital Contributions and Transfers (796,881) 757,620 466,382 427,121 295,839Capital Contributions 0 0 245,000 245,000 0Transfers In 0 300,000 0 300,000 0Change in Net Position (796,881) 1,057,620 711,382 972,121 295,839Net Position Beginning of Year - Restated (See Note 3)12,613,309 16,277,432 7,285,973 (397,500)Net Position End of Year $11,816,428 $17,335,052 $7,997,355 ($101,661)Some amounts reported for business-type activities in the statement of activities are different because aportion of the net expense of the internal service fund is reported with business-type activities. 91,062Change in net position of business-type activities $1,063,183See accompanying notes to the basic financial statements- 26 -'