TOWN OF READING, MASSACHUSETTS
MUNICIPAL LIGHT DEPARTMENT
BUSINESS-TYPE PROPRIETARY FUND
STATEMENT OF NET ASSETS
9/30/07
PREVIOUS YEAR  CURRENT YEAR 
ASSETS
CURRENT
   UNRESTRICTED CASH (SCH A  P.9)   11,623,647.58   12,703,127.60
   RESTRICTED CASH (SCH A  P.9)   41,800,841.97   15,144,920.01
   RESTRICTED INVESTMENTS (SCH A  P.9)    4,400,000.00    4,400,000.00
   RECEIVABLES, NET  (SCH B  P.10)    7,788,050.02    8,445,434.77
   PREPAID EXPENSES (SCH B  P.10)    1,584,558.63      664,018.86
   INVENTORY 1,250,448.41    1,516,477.60
     TOTAL CURRENT ASSETS 68,447,546.61   42,873,978.84
NONCURRENT
   INVESTMENT IN ASSOCIATED CO (SCH C  P.2)      148,914.53      141,810.36
   CAPITAL ASSETS, NET  (SCH C  P.2)   56,030,655.02   57,856,225.25
   OTHER ASSETS (SCH C  P.2)       25,649.74       22,140.56
     TOTAL NONCURRENT ASSETS   56,205,219.29   58,020,176.17
 
TOTAL ASSETS  124,652,765.90  100,894,155.01
LIABILITIES
CURRENT
   ACCOUNTS PAYABLE 6,585,533.01    5,873,252.82
   CUSTOMER DEPOSITS 503,427.41      460,575.65
   CUSTOMER ADVANCES FOR CONSTRUCTION 498,245.01      619,893.12
   ACCRUED LIABILITIES 232,297.52      270,659.81
   CURRENT PORTION OF BONDS PAYABLE 550,000.00      550,000.00
   CALPINE LIABILITY 26,682,676.96    2,148,899.21
   
     TOTAL CURRENT LIABILITIES   35,052,179.91    9,923,280.61
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   38,419,410.49   12,940,444.51
NET ASSETS
INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT 54,380,655.02   56,756,225.25
RESTRICTED FOR DEPRECIATION FUND (P.9)    3,568,030.93    3,153,105.68
UNRESTRICTED 28,284,669.46   28,044,379.57
TOTAL NET ASSETS (P.3) 86,233,355.41   87,953,710.50
TOTAL LIABILITIES AND NET ASSETS  124,652,765.90  100,894,155.01
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