At December 31
(in thousands)
2008 2007
Assets    
Current Assets    
  Cash and cash equivalents $      4,106 $      3,789
  Restricted cash 4,805 2,896
  Accounts receivable, less reserves of $4,076 and $3,709, respectively 45,266 43,668
  Other accounts receivable, less reserves of $200 and $114, respectively 7,659 3,397
  Unbilled revenues 34,701 30,370
  Materials and supplies, at average cost 15,592 14,809
  Fossil fuel 3,228 5,136
  Stored natural gas, at average cost 42,146 28,483
  Prepaid taxes 15,671 14,696
  Regulatory assets - current 9,876 189
  Other current assets 10,828 8,242
    Total Current Assets 193,878 155,675
Other long-term receivables 3,005 6,166
Special billing projects 464 999
Regulatory assets 116,165 53,375
Other deferred charges 5,620 5,881
     
Property, Plant and Equipment, Net 702,549 638,774
  Construction work in progress 198,694 205,214
    Total Property, Plant, and Equipment 901,243 843,988
Other Property and Investments 47,900 45,503
  Total Assets $  1,268,275 $  1,111,587
     
Liabilities and Capitalization    
Current Liabilities    
  Long-term debt due within one year $    — $    30,000
  Short-term debt 124,500 103,500
  Accounts payable 47,229 58,498
  Accrued interest and taxes 4,070 3,964
  Deferred income taxes 3,306 4,153
  Regulatory liabilities - current 5,974 2,924
  Pension liability - current 813 607
  Other current liabilities 19,349 16,466
    Total Current Liabilities 205,241 220,112
Other Credits    
  Deferred income taxes 117,505 107,393
  Investment tax credit — deferred 2,736 3,087
  Regulatory liabilities 18,814 20,885
  Accrued pension and other postretirement benefits 137,286 74,056
  Other deferred liabilities 36,083 25,982
    Total Other Credits 312,424 231,403
Capitalization    
Common shareholders' equity 478,202 427,726
Long-term debt 272,408 232,346
  Total Capitalization 750,610 660,072
Commitments and Contingencies
    Total Liabilities and Capitalization $  1,268,275 $  1,111,587

For detailed financial information, see the 2008 MGE Energy Form 10-K.