TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUSINESS-TYPE PROPRIETARY FUND
STATEMENT OF NET ASSETS
1/31/08
PREVIOUS YEAR  CURRENT YEAR 
ASSETS
CURRENT
   UNRESTRICTED CASH (SCH A  P.9)   13,623,137.64   13,095,571.25
   RESTRICTED CASH (SCH A  P.9)   31,962,303.49   12,084,090.54
   RESTRICTED INVESTMENTS (SCH A  P.9)    4,400,000.00    2,900,000.00
   RECEIVABLES, NET  (SCH B  P.10)    6,004,930.12    7,368,234.38
   PREPAID EXPENSES (SCH B  P.10)    2,795,579.63    2,414,710.94
   INVENTORY 1,742,955.03    1,543,410.08
     TOTAL CURRENT ASSETS 60,528,905.91   39,406,017.19
NONCURRENT
   INVESTMENT IN ASSOCIATED CO (SCH C  P.2)      148,914.53      133,576.92
   CAPITAL ASSETS, NET  (SCH C  P.2)   56,666,950.64   58,260,083.44
   OTHER ASSETS (SCH C  P.2)       24,469.74       20,968.88
     TOTAL NONCURRENT ASSETS   56,840,334.91   58,414,629.24
 
TOTAL ASSETS  117,369,240.82   97,820,646.43
LIABILITIES
CURRENT
   ACCOUNTS PAYABLE 8,517,016.37    5,802,682.71
   CUSTOMER DEPOSITS 499,635.06      490,131.30
   CUSTOMER ADVANCES FOR CONSTRUCTION 496,621.17      591,500.37
   ACCRUED LIABILITIES 2,472.52       16,058.44
   CURRENT PORTION OF BONDS PAYABLE 550,000.00      550,000.00
   CALPINE LIABILITY 18,860,392.72 0.00
   
     TOTAL CURRENT LIABILITIES   28,926,137.84    7,450,372.82
NONCURRENT
   BONDS PAYABLE, NET OF CURRENT PORTION 1,100,000.00      550,000.00
   ACCRUED EMPLOYEE COMPENSATED ABSENCES 2,267,230.58    2,467,163.90
     TOTAL NONCURRENT LIABILITIES    3,367,230.58    3,017,163.90
TOTAL LIABILITIES   32,293,368.42   10,467,536.72
NET ASSETS
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 55,016,950.64   57,160,083.44
RESTRICTED FOR DEPRECIATION FUND (P.9)    3,090,297.80    3,759,055.38
UNRESTRICTED 26,968,623.96   26,433,970.89
TOTAL NET ASSETS (P.3) 85,075,872.40   87,353,109.71
TOTAL LIABILITIES AND NET ASSETS  117,369,240.82   97,820,646.43
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