At December 31
(in thousands)
2007 2006
Assets    
Current Assets    
  Cash and cash equivalents $      3,789 $      3,003
  Restricted cash 2,896 4,243
  Accounts receivable, less reserves of $3,709 and
  $3,489, respectively
43,668 33,397
  Other accounts receivable. less reserves of $114 and $107, respectively 3,397 4,508
  Unbilled revenues 30,370 26,038
  Materials and supplies, at lower of average cost or market 14,809 15,052
  Fossil fuel 5,136 6,010
  Stored natural gas, at lower of average cost or market 28,483 31,465
  Prepaid taxes 14,696 13,748
  Regulatory assets - current 189 4,270
  Other current assets         8,242         7,679
    Total Current Assets      155,675       149,413
Other long-term receivables 6,166 4,631
Special billing projects 999 1,861
Regulatory assets 53,375 50,841
Other deferred charges 5,881 5,874
     
Property, Plant and Equipment, Net 638,774 632,474
  Construction work in progress            205,214            95,949
    Total Property, Plant, and Equipment            843,988      728,423
Other Property and Investments      45,503      41,189
  Total Assets $  1,111,587 $  982,232
     
Liabilities and Capitalization    
Current Liabilities    
  Long-term debt due within one year $    30,000 $    15,000
  Short-term debt 103,500 57,000
  Accounts payable 58,498 45,063
  Accrued interest and taxes 3,964 3,430
  Deferred income taxes 4,153 3,917
  Regulatory liabilities - current 2,924 2,943
  Pension liability - current 607 614
  Other current liabilities      16,466      15,894
    Total Current Liabilities     220,112      143,861
Other Credits    
  Deferred income taxes 107,393 101,700
  Investment tax credit — deferred 3,087 3,497
  Regulatory liabilities 20,885 24,207
  Accrued pension and other postretirement benefits 74,056 76,050
  Other deferred liabilities      25,982      20,285
    Total Other Credits     231,403     225,739
Capitalization    
Common shareholders' equity 427,726 375,348
Long-term debt     232,346     237,284
  Total Capitalization     660,075     612,632
Commitments and Contingencies              —              —
    Total Liabilities and Capitalization   $  1,111,587   $  982,232

For detailed financial information, see the 2007 MGE Energy Form 10-K.