TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUSINESS-TYPE PROPRIETARY FUND
STATEMENT OF NET ASSETS
6/30/07
PREVIOUS YEAR  CURRENT YEAR 
ASSETS
CURRENT
   UNRESTRICTED CASH (SCH A  P.9)   15,670,858.82   14,378,468.30
   RESTRICTED CASH (SCH A  P.9)   47,148,228.58   21,256,098.38
   RESTRICTED INVESTMENTS (SCH A  P.9)    4,400,000.00    4,400,000.00
   RECEIVABLES, NET  (SCH B  P.10)    5,611,596.63    6,663,669.58
   PREPAID EXPENSES (SCH B  P.10)       95,377.66      534,430.70
   INVENTORY 1,251,361.28    1,581,827.40
     TOTAL CURRENT ASSETS 74,177,422.97   48,814,494.36
NONCURRENT
   INVESTMENT IN ASSOCIATED CO (SCH C  P.2)      163,532.35      141,810.36
   CAPITAL ASSETS, NET  (SCH C  P.2)   55,369,965.46   57,451,002.70
   OTHER ASSETS (SCH C  P.2)       26,534.74       23,019.32
     TOTAL NONCURRENT ASSETS   55,560,032.55   57,615,832.38
 
TOTAL ASSETS  129,737,455.52  106,430,326.74
LIABILITIES
CURRENT
   ACCOUNTS PAYABLE 6,303,281.15    5,954,682.30
   CUSTOMER DEPOSITS 504,493.06      480,656.59
   CUSTOMER ADVANCES FOR CONSTRUCTION 488,305.01      595,423.12
   ACCRUED LIABILITIES 165,546.86      183,871.69
   CURRENT PORTION OF BONDS PAYABLE 855,000.00      550,000.00
   CALPINE LIABILITY 33,424,859.74    9,108,765.33
   
     TOTAL CURRENT LIABILITIES   41,741,485.82   16,873,399.03
NONCURRENT
   BONDS PAYABLE, NET OF CURRENT PORTION 1,650,000.00    1,100,000.00
   ACCRUED EMPLOYEE COMPENSATED ABSENCES 2,267,230.58    2,467,163.90
     TOTAL NONCURRENT LIABILITIES    3,917,230.58    3,567,163.90
TOTAL LIABILITIES   45,658,716.40   20,440,562.93
NET ASSETS
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 52,864,965.46   55,801,002.70
RESTRICTED FOR DEPRECIATION FUND (P.9)    3,181,631.85    2,364,103.18
UNRESTRICTED 28,032,141.81   27,824,657.93
TOTAL NET ASSETS (P.3) 84,078,739.12   85,989,763.81
TOTAL LIABILITIES AND NET ASSETS  129,737,455.52  106,430,326.74
            -               -