TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUSINESS-TYPE PROPRIETARY FUND
STATEMENT OF NET ASSETS
5/31/07
PREVIOUS YEAR  CURRENT YEAR 
ASSETS
CURRENT
   UNRESTRICTED CASH (SCH A  P.9)   14,200,527.51   12,590,794.65
   RESTRICTED CASH (SCH A  P.9)   51,846,103.92   25,487,601.05
   RESTRICTED INVESTMENTS (SCH A  P.9)    4,400,000.00    4,400,000.00
   RECEIVABLES, NET  (SCH B  P.10)    6,237,205.19    6,207,586.38
   PREPAID EXPENSES (SCH B  P.10)      833,770.37      526,243.22
   INVENTORY 1,203,138.71    1,578,690.37
     TOTAL CURRENT ASSETS 78,720,745.70   50,790,915.67
NONCURRENT
   INVESTMENT IN ASSOCIATED CO (SCH C  P.2)      163,532.35      146,594.04
   CAPITAL ASSETS, NET  (SCH C  P.2)   55,024,255.23   57,070,335.58
   OTHER ASSETS (SCH C  P.2)       26,869.46       23,289.74
     TOTAL NONCURRENT ASSETS   55,214,657.04   57,240,219.36
 
TOTAL ASSETS  133,935,402.74  108,031,135.03
LIABILITIES
CURRENT
   ACCOUNTS PAYABLE 5,469,834.38    5,450,147.70
   CUSTOMER DEPOSITS 509,098.00      485,057.71
   CUSTOMER ADVANCES FOR CONSTRUCTION 480,847.60      632,426.17
   ACCRUED LIABILITIES 48,551.99      213,329.76
   CURRENT PORTION OF BONDS PAYABLE 855,000.00      550,000.00
   CALPINE LIABILITY 37,178,454.00   11,279,633.39
   
     TOTAL CURRENT LIABILITIES   44,541,785.97   18,610,594.73
NONCURRENT
   BONDS PAYABLE, NET OF CURRENT PORTION 1,650,000.00    1,100,000.00
   ACCRUED EMPLOYEE COMPENSATED ABSENCES 2,255,916.18    2,267,230.58
     TOTAL NONCURRENT LIABILITIES    3,905,916.18    3,367,230.58
TOTAL LIABILITIES   48,447,702.15   21,977,825.31
NET ASSETS
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 52,519,255.23   55,420,335.58
RESTRICTED FOR DEPRECIATION FUND (P.9)    3,538,677.67    2,744,534.51
UNRESTRICTED 29,429,767.69   27,888,439.63
TOTAL NET ASSETS (P.3) 85,487,700.59   86,053,309.72
TOTAL LIABILITIES AND NET ASSETS  133,935,402.74  108,031,135.03
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