TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUSINESS-TYPE PROPRIETARY FUND
STATEMENT OF NET ASSETS
10/31/07
PREVIOUS YEAR  CURRENT YEAR 
ASSETS
CURRENT
   UNRESTRICTED CASH (SCH A  P.9)   10,461,076.62   13,518,478.36
   RESTRICTED CASH (SCH A  P.9)   40,099,649.61   13,528,440.06
   RESTRICTED INVESTMENTS (SCH A  P.9)    4,400,000.00    4,400,000.00
   RECEIVABLES, NET  (SCH B  P.10)    8,108,790.99    7,188,237.19
   PREPAID EXPENSES (SCH B  P.10)    1,490,871.06      818,401.77
   INVENTORY 1,186,588.83    1,571,314.72
     TOTAL CURRENT ASSETS 65,746,977.11   41,024,872.10
NONCURRENT
   INVESTMENT IN ASSOCIATED CO (SCH C  P.2)      148,914.53      141,810.36
   CAPITAL ASSETS, NET  (SCH C  P.2)   56,363,985.06   58,061,425.04
   OTHER ASSETS (SCH C  P.2)       25,354.74       21,847.64
     TOTAL NONCURRENT ASSETS   56,538,254.33   58,225,083.04
 
TOTAL ASSETS  122,285,231.44   99,249,955.14
LIABILITIES
CURRENT
   ACCOUNTS PAYABLE 5,837,434.45    5,595,172.33
   CUSTOMER DEPOSITS 501,694.55      459,046.23
   CUSTOMER ADVANCES FOR CONSTRUCTION 498,245.01      616,064.46
   ACCRUED LIABILITIES 26,845.02      362,453.60
   CURRENT PORTION OF BONDS PAYABLE 550,000.00      550,000.00
   CALPINE LIABILITY 24,988,327.70      256,289.99
   
     TOTAL CURRENT LIABILITIES   32,402,546.73    7,839,026.61
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   35,769,777.31   10,856,190.51
NET ASSETS
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 54,713,985.06   56,961,425.04
RESTRICTED FOR DEPRECIATION FUND (P.9)    3,250,735.38    3,416,424.18
UNRESTRICTED 28,550,733.69   28,015,915.41
TOTAL NET ASSETS (P.3) 86,515,454.13   88,393,764.63
TOTAL LIABILITIES AND NET ASSETS  122,285,231.44   99,249,955.14
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