Form FERC Form 60 FERC Form 60 Annual Report for Centralized Service Companies

APPENDIX A--FERC FORM No. 60

Form 60 Approved

OMB No. 1902-0215

Expires 02/28/2009

THIS FILING IS

□ An Initial (Original) Submission

OR

□ Resubmission No. ______

FERC FINANCIAL REPORT

FERC FORM No. 60:

Annual Report of Centralized Service Companies

This report is mandatory under the Public Utility Holding Company Act of 2005, Section 1270, Section 309 of the Federal Power Act and 18 C.F.R. § 366.23. Failure to report may result in criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy Regulatory Commission does not consider this report to be of a confidential nature.

Exact Legal Name of Respondent (Company)

For the Year Ending December 31, ________

GENERAL INSTRUCTIONS FOR FILING FERC FORM NO. 60

I. Purpose

Form No. 60 is an annual regulatory support requirement under 18 CFR 369.1 for centralized service companies. The report is designed to collect financial information from centralized service companies subject to the jurisdiction of the Federal Energy Regulatory Commission. The report is considered to be a non-confidential public use form.

II. Who Must Submit

Unless the holding company system is exempted or granted a waiver by Commission rule or order pursuant to §§ 18 CFR 366.3 and 366.4 of this chapter, every centralized service company (see § 367.2 ) in a holding company system must prepare and file electronically with the Commission the FERC Form No. 60 then in effect pursuant to the General Instructions set out in this form.

III. How to Submit

Submit FERC Form No. 60 electronically through the Form No. 60 Submission Software. Retain one copy of each report for your files. For any resubmissions, submit the filing using the Form No. 60 Submission Software including a justification. Respondents must submit the Corporate Officer Certification electronically.

IV. When to Submit

Submit FERC Form No. 60 according to the filing date contained § 18 CFR 369.1 of the Commission’s regulations.

V. Preparation

Prepare this report in conformity with the Uniform System of Accounts (18 CFR 367) (USof A). Interpret all accounting words and phrases in accordance with the USof A.

VI. Time Period

This report covers the entire calendar year.

VII. Whole Dollar Usage

Enter in whole numbers (dollars) only, except where otherwise noted. The amounts shown on all supporting pages must agree with the amounts entered on the statements that they support. When applying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for statement of income accounts the current year's amounts.

VIII. Accurateness

Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None" where it truly and completely states the fact.

IX. Applicability

For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NONE," or "Not Applicable" in column (c) on the List of Schedules, page 2.

X. Date Format

Enter the month, day, and year for all dates. Use customary abbreviations. The "Resubmission Date" included in the header of each page is to be completed only for resubmissions (see III above).

XI. Number Format

Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as positive. Numbers having a sign that is different from the expected sign must be reported by use of a minus sign.

XII. Required Entries

Do not make references to reports of previous years or to other reports instead of required entries, except as specifically authorized.

XIII. Prior Year References

Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown by the report of the previous year, or an appropriate explanation given as to why the different figures were used.

XIV. Where to Send Comments on Public Reporting Burden

The public reporting burden for the Form No. 60 collection of information is estimated to average 75 hours per response, including

• the time for reviewing instructions, searching existing data sources,

• gathering and maintaining the data-needed, and

• completing and reviewing the collection of information.

Send comments regarding these burden estimates or any aspect of this collection of information, including suggestions for reducing burden, to:

Federal Energy Regulatory Commission,

888 First Street NE

Washington, DC 20426

(Attention: Mr. Michael Miller, ED-33);

And to:

Office of Information and Regulatory Affairs,

Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal Energy Regulatory Commission).

No person shall be subject to any penalty if any collection of information does not display a valid control number (44 U.S.C. 3512(a)).

DEFINITIONS

I. Respondent -- The person, corporation, or other legal entity in whose behalf the report is made.

FERC FORM NO. 60

ANNUAL REPORT FOR SERVICE COMPANIES

IDENTIFICATION
01 Exact Legal Name of Respondent			02 Year of Report December 31, _____
03 Previous Name (If name changed during the year)			04 Date of Name Change (Month, Day, Year)
05 Address of Principal Office at End of Year (Street, City, State, Zip Code)			06 Name of Contact Person
07 Title of Contact Person			08 Address of Contact Person (Street, City, State, Zip Code)
09 Telephone Number of Contact Person (Including Area Code)			10 E-mail Address of Contact Person
11 This Report is: (1) An Original  (2) A Resubmission 			12 Resubmission Date (Month, Day, Year)
13 Date of Incorporation	14 If Not Incorporated, Date of Organization
15 State or Sovereign Power Under Which Incorporated or Organized
16 Name of Principal Holding Company Under Which Reporting Company is Organized:
CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that: I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report, conform in all material respects to the Uniform System of Accounts.
17 Name of Certifying Official		19 Signature of Certifying Official		20 Date Signed (Month, Day, Year)
18 Title of Certifying Official

FERC FORM 60 (REVISED 12-07) Page 1

Name of Respondent		This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
LIST OF SCHEDULES
1. Enter in Column (c) the terms “None” or “Not Applicable” as appropriate, where no information or amounts have been reported for certain pages. Omit pages where the responses are “None” or “Not Applicable.”
Line No.	Title of Schedule (a)			Reference Page No. (b)		Remarks (c)
1	Schedule I – Comparative Balance Sheet			101-102
2	Schedule II – Service Company Property			103
3	Schedule III – Accumulated Provision for Depreciation and Amortization of Service Company Property			104
4	Schedule IV – Investments			105
5	Schedule V – Accounts Receivable from Associate Companies			106
6	Schedule VI – Fuel Stock Expenses Undistributed			107
7	Schedule VII – Stores Expense Undistributed			108
8	Schedule VIII - Miscellaneous Current and Accrued Assets			109
9	Schedule IX - Miscellaneous Deferred Debits			110
10	Schedule X - Research, Development, or Demonstration Expenditures			111
11	Schedule XI - Proprietary Capital			201
12	Schedule XII – Long Term Debt			202
13	Schedule XIII – Current and Accrued Liabilities			203
14	Schedule XIV- Notes to Financial Statements			204
15	Schedule XV- Comparative Income Statement			301-302
16	Schedule XVI- Analysis of Charges for Service- Associate and Non-Associate Companies			303-306
17	Schedule XVII – Analysis of Billing – Associate Companies (Account 457)			307
18	Schedule XVIII – Analysis of Billing – Non-Associate Companies (Account 458)			308
19	Schedule XIX - Miscellaneous General Expenses (Account 930.2)			309
20	Schedule XX - Organization Chart			401
21	Schedule XXI - Methods of Allocation			402

FERC FORM 60 (REVISED 12-07) Page 2

Name of Respondent	This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE I – COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the current and prior year.

				As of December 31,
Line No.	Account Number (a)	Title of Account (b)	Reference Page No. (c)	Current (d)	Prior (e)
1		Service Company Property
2	101	Service Company Property	103
3	101.1	Property Under Capital Leases	103
4	106	Completed Construction Not Classified
5	107	Construction Work In Progress	103
6		Total Property (Total Of Lines 2-5)
7	108	Less: Accumulated Provision for Depreciation of Service Company Property	104
8	111	Less: Accumulated Provision for Amortization of Service Company Property
9		Net Service Company Property (Total of Lines 6-8)
10		Investments
11	123	Investment In Associate Companies	105
12	124	Other Investments	105
13	128	Other Special Funds	105
14		Total Investments (Total of Lines 11-13)
15		Current And Accrued Assets
16	131	Cash
17	134	Working Funds
18	135	Other Special Deposits
19	136	Temporary Cash Investments	105
20	141	Notes Receivable
21	142	Customer Accounts Receivable
22	143	Accounts Receivable
23	144	Less: Accumulated Provision for Uncollectible Accounts
24	146	Accounts Receivable From Associate Companies	106
25	152	Fuel Stock Expenses Undistributed	107
26	154	Materials And Supplies
27	163	Stores Expense Undistributed	108
29	165	Prepayments
30	171	Interest And Dividends Receivable
31	172	Rents Receivable
32	173	Accrued Revenues
33	174	Miscellaneous Current and Accrued Assets	109
34	175	Derivative Instrument Assets
35	176	Derivative Instrument Assets – Hedges
36		Total Current and Accrued Assets (Total of Lines 16-35)
37		Deferred Debits
38	181	Unamortized Debt Expense
39	182.3	Other Regulatory Assets
40	183	Preliminary Survey And Investigation Charges
41	184	Clearing Accounts
42	185	Temporary Facilities
43	186	Miscellaneous Deferred Debits	110
44	188	Research, Development, or Demonstration Expenditures	111
45	189	Unamortized loss on reacquired debt
46	190	Accumulated Deferred Income Taxes
47		Total Deferred Debits (Total of Lines 38-46)
48		TOTAL ASSETS AND OTHER DEBITS (TOTAL OF LINES 9, 14, 36 and 47)

FERC FORM 60 (NEW 12-07) Page 101

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE I – COMPARATIVE BALANCE SHEET
						As of December 31,
Line No.	Account Number (a)	Title of Account (b)			Reference Page No. (c)	Current (d)	Prior (e)
49		Proprietary Capital
50	201	Common Stock Issued			201
51	204	Preferred Stock Issued			201
52	211	Miscellaneous Paid-In-Capital			201
53	215	Appropriated Retained Earnings			201
54	216	Unappropriated Retained Earnings			201
55	219	Accumulated Other Comprehensive Income			201
56		Total Proprietary Capital (Total of Lines 50-55)
57		Long-Term Debt
58	223	Advances From Associate Companies			202
59	224	Other Long-Term Debt			202
60	225	Unamortized Premium on Long-Term Debt
61	226	Less: Unamortized Discount on Long-Term Debt-Debit
62		Total Long-Term Debt (Total of Lines 58-61)
63		Other Non-current Liabilities
64	227	Obligations Under Capital Leases-Non-current
65	228.2	Accumulated Provision for Injuries and Damages
66	228.3	Accumulated Provision For Pensions and Benefits
67	230	Asset Retirement Obligations
68		Total Other Non-current Liabilities (Total of Lines 64-67)
69		Current and Accrued Liabilities
70	231	Notes Payable
71	232	Accounts Payable
72	233	Notes Payable to Associate Companies			203
73	234	Accounts Payable to Associate Companies			203
74	236	Taxes Accrued
75	237	Interest Accrued
76	241	Tax Collections Payable
77	242	Miscellaneous Current and Accrued Liabilities			203
78	243	Obligations Under Capital Leases – Current
79	244	Derivative Instrument Liabilities
80	245	Derivative Instrument Liabilities – Hedges
81		Total Current and Accrued Liabilities (Total of Lines 70-80)
82		Deferred Credits
83	253	Other Deferred Credits
84	254	Other Regulatory Liabilities
85	255	Accumulated Deferred Investment Tax Credits
86	257	Unamortized Gain on Reacquired Debt
87	282	Accumulated deferred income taxes-Other property
88	283	Accumulated deferred income taxes-Other
89		Total Deferred Credits (Total of Lines 83-88)
90		TOTAL LIABILITIES AND PROPRIETARY CAPITAL (TOTAL OF LINES 56, 62, 68, 81, AND 89)

FERC FORM 60 (REVISED 12-07) Page 102

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission			Resubmission Date (Month, Day, Year)			Year of Report Dec 31, _____
SCHEDULE II - SERVICE COMPANY PROPERTY
1. Provide an explanation of Other Changes recorded in Column (f) considered material in a footnote. 2. Describe each construction work in progress on lines 18 through 34 in Column (b).
Line No.	Account Number (a)	Title of Account (b)		Balance at Beginning of Year (c)	Additions (d)		Retirements or Sales (e)	Other Changes (f)		Balance At Close of Year (g)
1	301	Organization
2	303	Miscellaneous Intangible Plant
3	306	Leasehold Improvements
4	389	Land and Land Rights
5	390	Structures and Improvements
6	391	Office Furniture and Equipment
7	392	Transportation Equipment
8	393	Stores equipment
9	394	Tools, Shop and Garage Equipment
10	395	Laboratory Equipment
11	396	Power Operated Equipment
12	397	Communications Equipment
13	398	Miscellaneous Equipment
14	399	Other Tangible Property
15	399.1	Asset Retirement Costs
16		Total Service Company Property (Total of Lines 1-15)
17	107	Construction Work in Progress:
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35		Total Account 107 (Total of Lines 18-34)
36		Total (Lines 16 and Line 35)

FERC FORM 60 (REVISED 12-07) Page 103

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission			Resubmission Date (Month, Day, Year)			Year of Report Dec 31, _____
SCHEDULE III – ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY
1. Provide an explanation of Other Changes in Column (f) considered material in a footnote.
Line No.	Account Number (a)	Description (b)		Balance at Beginning of Year (c)	Additions Charged to Account 403-403.1 404-405 (d)		Retirements (e)	Other Changes Additions (Deductions) (f)		Balance At Close of Year (g)
1	301	Organization
2	303	Miscellaneous Intangible Plant
3	306	Leasehold Improvements
4	389	Land and Land Rights
5	390	Structures and Improvements
6	391	Office Furniture and Equipment
7	392	Transportation Equipment
8	393	Stores equipment
9	394	Tools, Shop and Garage Equipment
10	395	Laboratory Equipment
11	396	Power Operated Equipment
12	397	Communications Equipment
13	398	Miscellaneous Equipment
14	399	Other Tangible Property
15	399.1	Asset Retirement Costs
		Total

FERC FORM 60 (NEW 12-05) Page 104

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE IV – INVESTMENTS
1. For other investments (Account 124), in a footnote state each investment separately, with description including the name of issuing company, number of shares held or principal investment amount. 2. For temporary cash investments (Account 136), list each investment separately in a footnote. 3. Investments less than $50,000 may be grouped, showing the number of items in each group.
Line No.	Account Number (a)	Title of Account (b)			Balance at Beginning of Year (c)		Balance At Close of Year (d)
1	123	Investment In Associate Companies
2	124	Other Investments
3	128	Other Special Funds
4	136	Temporary Cash Investments
5		(Total of Lines 1-4)

FERC FORM 60 (REVISED 12-07) Page 105

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE V – ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
1. List the accounts receivable from each associate company. 2. If the service company has provided accommodation or convenience payments for associate companies, provide in a separate footnote a listing of total payments for each associate company.
Line No.	Account Number (a)	Title of Account (b)			Balance at Beginning of Year (c)		Balance At Close of Year (d)
1	146	Accounts Receivable From Associate Companies
2		Associate Company:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37		TOTAL

FERC FORM 60 (REVISED 12-07) Page 106

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE VI – FUEL STOCK EXPENSES UNDISTRIBUTED
1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to fuel stock expenses during the year and indicate amount attributable to each associate company. 2. In a separate footnote, describe in a narrative the fuel functions performed by the service company.
Line No.	Account Number (a)	Title of Account (b)		Labor (c)		Expenses (d)		Total (e)
1	152	Fuel Stock Expenses Undistributed
2		Associate Company:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39		TOTAL

FERC FORM 60 (REVISED 12-07) Page 107

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE VII – STORES EXPENSE UNDISTRIBUTED
1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to stores expense during the year and indicate amount attributable to each associate company.
Line No.	Account Number (a)	Title of Account (b)		Labor (c)		Expenses (d)		Total (e)
1	163	Stores Expense Undistributed
2		Associate Company:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37		TOTAL

FERC FORM 60 (REVISED 12-07) Page 108

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE VIII – MISCELLANEOUS CURRENT AND ACCRUED ASSETS
1. Provide detail of items in this account. Items less than $50,000 may be grouped, showing the number of items in each group.
Line No.	Account Number (a)	Title of Account (b)			Balance at Beginning of Year (c)		Balance At Close of Year (d)
1	174	Miscellaneous Current and Accrued Assets
2		Items List:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40		TOTAL

FERC FORM 60 (NEW 12-07) Page 109

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE IX – MISCELLANEOUS DEFERRED DEBITS
1. Provide detail of items in this account. Items less than $50,000 may be grouped, showing the number of items in each group.
Line No.	Account Number (a)	Title of Account (b)			Balance at Beginning of Year (c)		Balance At Close of Year (d)
1	186	Miscellaneous Deferred Debits
2		Items List:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42		TOTAL

FERC FORM 60 (REVISED 12-07) Page 110

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE X – RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
1. Describe each material research, development, or demonstration project that incurred costs by the service corporation during the year. Items less than $50,000 may be grouped, showing the number of items in each group.
Line No.	Account Number (a)	Title of Account (b)			Amount (c)
1	188	Research, Development, or Demonstration Expenditures
2		Project Description:
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40		TOTAL

FERC FORM 60 (REVISED 12-07) Page 111

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE XI – PROPRIETARY CAPITAL
1. For miscellaneous paid-in capital (Account 211) and appropriate retained earnings (Account 215), classify amounts in each account, with a brief explanation, disclosing the general nature of transactions which give rise to the reported amounts. 2. For the unappropriated retained earnings (Account 216), in a footnote, give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing non-associates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentages, amount of dividend, date declared and date paid.
Line No.	Account Number (a)	Title of Account (b)		Description (c)		Amount (d)
1	201	Common Stock Issued		Number of Shares Authorized
2				Par or Stated Value per Share
3				Outstanding Number of Shares
4				Close of Period Amount
5	204	Preferred Stock Issued		Number of Shares Authorized
6				Par or Stated Value per Share
7				Outstanding Number of Shares
8				Close of Period Amount
9	211	Miscellaneous Paid-In Capital
10	215	Appropriated Retained Earnings
11	219	Accumulated Other Comprehensive Income
12	216	Unappropriated Retained Earnings		Balance at Beginning of Year
13				Net Income or (Loss)
14				Dividend Paid
15				Balance at Close of Year

FERC FORM 60 (REVISED 12-07) Page 201

Name of Respondent				This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE XII – LONG-TERM DEBT
1. Advances from associate companies should be reported separately for advances on notes, and advances on open accounts. Names of associate companies from which advances were received shall be shown under the class and series of obligation in Column (c). 2. For the deductions in Column (h), please give an explanation in a footnote. 3. For other long-term debt (Account 224), list the name of the creditor company or organization in Column (b).
Line No.	Account Number (a)	Title of Account (b)	Term of Obligation Class & Series of Obligation (c)		Date of Maturity (d)	Interest Rate (e)	Amount Authorized (f)		Balance at Beginning of Year (g)	Additions Deductions (h)	Balance at Close of Year (i)
1	223	Advances from Associate Companies
2		Associate Company:
3
4
5
6
7
8
9
10
11
12
13		TOTAL
14	224	Other Long-Term Debt
15		List Creditor:
16
17
18
19
20
21
22
23
24
25
26
27
28		TOTAL

FERC FORM 60 (REVISED 12-07) Page 202

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE XIII – CURRENT AND ACCRUED LIABILITIES
1. Provide the balance of notes and accounts payable to each associate company (Accounts 233 and 234). 2. Give description and amount of miscellaneous current and accrued liabilities (Account 242). Items less than $50,000 may be grouped, showing the number of items in each group.
Line No.	Account Number (a)	Title of Account (b)		Balance at Beginning of Year (c)		Balance at Close of Year (d)
1	233	Notes Payable to Associates Companies:
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24	234	Accounts Payable to Associate Companies:
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51	242	Miscellaneous Current and Accrued Liabilities:
52
53
54
55
56
57
58
59

FERC FORM 60 (NEW 12-07 Page 203

Name of Respondent	This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE XIV – NOTES TO FINANCIAL STATEMENTS
1. Use the space below for important notes regarding the financial statements or any account thereof. 2. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. 3. Furnish particulars as to any significant increase in services rendered or expenses incurred during the year. 4. Furnish particulars as to any amounts recorded in Account 434, Extraordinary Income, or Account 435, Extraordinary Deductions. 5. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

FERC FORM 60 (REVISED 12-07) Page 204

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE XV – COMPARATIVE INCOME STATEMENT
Line No.	Account Number (a)	Title of Account (b)		Current Year (c)		Prior Year (d)
1		SERVICE COMPANY OPERATING REVENUES
2	400	Service Company Operating Revenues
3		SERVICE COMPANY OPERATING EXPENSES
4	401	Operation Expenses
5	402	Maintenance Expenses
6	403	Depreciation Expenses
7	403.1	Depreciation Expense for Asset Retirement Costs
8	404	Amortization of Limited-Term Property
9	405	Amortization of Other Property
10	407..3	Regulatory Debits
11	407.4	Regulatory Credits
12	408.1	Taxes Other Than Income Taxes, Operating Income
13	409.1	Income Taxes, Operating Income
14	410.1	Provision for Deferred Income Taxes, Operating Income
15	411.1	Provision for Deferred Income Taxes – Credit , Operating Income
16	411.4	Investment Tax Credit, Service Company Property
17	411.6	Gains from Disposition of Service Company Plant
18	411.7	Losses from Disposition of Service Company Plant
19	411.10	Accretion Expense
20	412	Costs and Expenses of Construction or Other Services
21	416	Costs and Expenses of Merchandising, Jobbing, and Contract Work
22		TOTAL SERVICE COMPANY OPERATING EXPENSES (Total of Lines 4-21)
23		NET SERVICE COMPANY OPERATING INCOME (Total of Lines 2 less 22)
24		OTHER INCOME
25	418.1	Equity in Earnings of Subsidiary Companies
26	419	Interest and Dividend Income
27	419.1	Allowance for Other Funds Used During Construction
28	421	Miscellaneous Income or Loss
29	421.1	Gain on Disposition of Property
30		TOTAL OTHER INCOME (Total of Lines 25-29)
31		OTHER INCOME DEDUCTIONS
32	421.2	Loss on Disposition of Property
33	425	Miscellaneous Amortization
34	426.1	Donations
35	426.2	Life Insurance
36	426.3	Penalties
37	426.4	Expenditures for Certain Civic, Political and Related Activities
38	426.5	Other Deductions
39		TOTAL OTHER INCOME DEDUCTIONS (Total of Lines 32-38)

FERC FORM 60 (REVISED 12-07) Page 301

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE XV – COMPARATIVE INCOME STATEMENT
Line No.	Account Number (a)	Title of Account (b)		Current Year (c)		Prior Year (d)
40		TAXES APPLICABLE TO OTHER INCOME AND DEDUCTIONS
41	408.2	Taxes Other Than Income Taxes, Other Income and Deductions
42	409.2	Income Taxes, Other Income and Deductions
43	410.2	Provision for Deferred Income Taxes, Other Income and Deductions
44	411.2	Provision for Deferred Income Taxes – Credit, Other Income and Deductions
45	411.5	Investment Tax Credit, Other Income Deductions
46		TOTAL TAXES APPLICABLE TO OTHER INCOME AND DEDUCTIONS (Total of Lines 41-45)
47		INTEREST CHARGES
48	427	Interest on Long-Term Debt
49	428	Amortization of Debt Discount and Expense
50	429	(less) Amortization of Premium on Debt- Credit
51	430	Interest on Debt to Associate Companies
52	431	Other Interest Expense
53	432	(less) Allowance for Borrowed Funds Used During Construction-Credit
54		TOTAL INTEREST CHARGES (Total of Lines 48-53)
55		NET INCOME BEFORE EXTRAORDINARY ITEMS (Total of Lines 21, 28, 37, 44, and 52)
56		EXTRAORDINARY ITEMS
57	434	Extraordinary Income
58	435	(less) Extraordinary Deductions
59		Net Extraordinary Items (Line 57 less Line 58)
60	409.4	(less) Income Taxes, Extraordinary
61		Extraordinary Items After Taxes (Line 59 less Line 60)
62		NET INCOME OR LOSS/COST OF SERVICE (Total of Lines 55-61)

FERC FORM 60 (REVISED 12-07) Page 302

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)					Year of Report Dec 31, _____
SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE – ASSOCIATE AND NON-ASSOCIATE COMPANIES
Line No.	Acct	Description		Associate Company					Non-associate Company					Total Charges For Services
				Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost
1	403- 403.1	Depreciation Expense
2	404- 405	Amortization Expense
3	407.3-407.4	Regulatory Debits/Credits – Net
4	408.1- 408.2	Taxes Other Than Income Taxes
5	409.1- 409.3	Income Taxes
6	410.1- 411.2	Provision for Deferred Taxes
7	411.1- 411.2	Provision for Deferred Taxes – Credit
8	411.6	Gain from Disposition of Service Company Plant
9	411.7	Losses from Disposition of Service Company Plant
10	411.4- 411.5	Investment Tax Credit Adjustment
11	411.10	Accretion Expense
12	412	Costs and Expenses of Construction or Other Services
13	416	Costs and Expenses of Merchandising, Jobbing, and Contract Work for Associated Companies
11	418	Non-operating Rental Income
12	418.1	Interest and Dividend Income
13	419.1	Allowance for Other Funds Used During Construction
14	421	Miscellaneous Income or Loss
15	421.1	Gain on Disposition of Property
16	421.2	Loss on Disposition Of Property
17	425	Miscellaneous Amortization
18	426.1	Donations
19	426.2	Life Insurance
20	426.3	Penalties
21	426.4	Expenditures for Certain Civic, Political and Related Activities
22	426.5	Other Deductions
23	427	Interest On Long-Term Debt
24	428	Amortization of Debt Discount and Expense
25	429	Amortization of Premium on Debt – Credit
26	430	Interest on Debt to Associate Companies
27	431	Other Interest Expense
28	500- 509	Total Steam Power Generation Operation Expenses
29	510-515	Total Steam Power Generation Maintenance Expenses
30	517- 525	Total Nuclear Power Generation Operation Expenses
31	528-532	Total Nuclear Power Generation Maintenance Expenses
32	535- 540.1	Total Hydraulic Power Generation Operation Expenses
33	541- 545.1	Total Hydraulic Power Generation Maintenance Expenses

FERC FORM 60 (REVISED 12-07) Page 303

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)					Year of Report Dec 31, _____
SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE – ASSOCIATE AND NON-ASSOCIATE COMPANIES
Line No.	Acct	Description		Associate Company					Non-associate Company					Total Charges For Services
				Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost
34	546- 550.1	Total Other Power Generation Operation Expenses
35	551- 554.1	Total Other Power Generation Maintenance Expenses
36	555-557	Total Other Power Supply Operation Expenses
37	560	Operation Supervision and Engineering
38	561.1	Load Dispatch-Reliability
39	561.2	Load Dispatch-Monitor and Operate Transmission System.
40	561.3	Load Dispatch-Transmission Service and Scheduling
41	561.4	Scheduling, System Control and Dispatch Services
42	561.5	Reliability Planning and Standards Development
43	561.6	Transmission Service Studies
44	561.7	Generation Interconnection Studies
45	561.8	Reliability Planning and Standards Development Services
46	562	Station Expenses (Major Only)
47	563	Overhead Line Expenses (Major Only)
48	564	Underground Line Expenses (Major Only)
49	565	Transmission of Electricity by Others (Major Only)
50	566	Miscellaneous Transmission Expenses (Major Only)
51	567	Rents
52	567.1	Operation Supplies and Expenses (Nonmajor Only)
53		Total Transmission Operation Expenses
54	568	Maintenance Supervision and Engineering (Major Only)
55	569	Maintenance of Structures (Major Only)
56	569.1	Maintenance of Computer Hardware
57	569.2	Maintenance of Computer Software
58	569.3	Maintenance of Communication Equipment
59	569.4	Maintenance of Miscellaneous Regional Transmission Plant
60	570	Maintenance of Station Equipment (Major Only)
61	571	Maintenance of Overhead Lines (Major Only)
62	572	Maintenance of Underground Lines (Major Only)
63	573	Maintenance of Miscellaneous Transmission Plant (Major Only)
64	574	Maintenance of Transmission Plant (Nonmajor Only)
65		Total Transmission Maintenance Expenses
66	575.1- 575.8	Total Regional Market Operation Expenses
67	576.1- 576.5	Total Regional Market Maintenance Expenses
68	580- 589	Total Distribution Operation Expenses
69	590- 598	Total Distribution Maintenance Expenses
70		Total Electric Operation and Maintenance Expenses

FERC FORM 60 (REVISED 12-07) Page 304

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)					Year of Report Dec 31, _____
SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE – ASSOCIATE AND NON-ASSOCIATE COMPANIES
Line No.	Acct	Description		Associate Company					Non-associate Company					Total Charges For Services
				Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost
71	800- 812	Total Other Gas Supply Operation Expenses
72	814- 826	Total Underground Storage Operation Expenses
73	830- 837	Total Underground Storage Maintenance Expenses
74	840-842.3	Total Other Storage Operation Expenses
75	843.1- 843.9	Total Other Storage Maintenance Expenses
76	844.1- 846.2	Total Liquefied Natural Gas Terminaling and Processing Operation Expenses
77	847.1- 847.8	Total Liquefied Natural Gas Terminaling and Processing Maintenance Expenses
78	850	Operation Supervision and Engineering
79	851	System Control and Load Dispatching.
80	852	Communication System Expenses
81	853	Compressor Station Labor and Expenses
82	854	Gas for Compressor Station Fuel
83	855	Other Fuel and Power for Compressor Stations
84	856	Mains Expenses
85	857	Measuring and Regulating Station Expenses
86	858	Transmission and Compression of Gas By Others
87	859	Other Expenses
88	860	Rents
89		Total Gas Transmission Operation Expenses
90	861	Maintenance Supervision and Engineering
91	862	Maintenance of Structures and Improvements
92	863	Maintenance of Mains
93	864	Maintenance of Compressor Station Equipment
94	865	Maintenance of Measuring And Regulating Station Equipment
95	866	Maintenance of Communication Equipment
96	867	Maintenance of Other Equipment
97		Total Gas Transmission Maintenance Expenses
98	871- 881	Total Distribution Operation Expenses
99	885- 894	Total Distribution Maintenance Expenses
100		Total Natural Gas Operation and Maintenance Expenses
101	901	Supervision
102	902	Meter reading expenses
103	903	Customer records and collection expenses
104	904	Uncollectible accounts
105	905	Miscellaneous customer accounts expenses
106	906	Total Customer Accounts Operation Expenses
107	907	Supervision

FERC FORM 60 (REVISED 12-07) Page 305

Name of Respondent			This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)					Year of Report Dec 31, _____
SCHEDULE XVI - ANALYSIS OF CHARGES FOR SERVICE – ASSOCIATE AND NON-ASSOCIATE COMPANIES
Line No.	Acct	Description		Associate Company					Non-associate Company					Total Charges For Services
				Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost			Direct Cost	Indirect Cost	Total Cost
108	908	Customer assistance expenses
109	909	Informational And Instructional Advertising Expenses
110	910	Miscellaneous Customer Service And Informational Expenses
111		Total Service and Informational Operation Accounts
112	911	Supervision
113	912	Demonstrating and Selling Expenses
114	913	Advertising Expenses
115	916	Miscellaneous Sales Expenses
116		Total Sales Operation Expenses
117	920	Administrative and General Salaries
118	921	Office Supplies and Expenses
119	923	Outside Services Employed
120	924	Property Insurance
121	925	Injuries and Damages
122	926	Employee Pensions and Benefits
123	928	Regulatory Commission Expenses
124	930.1	General Advertising Expenses
125	930.2	Miscellaneous General Expenses
126	931	Rents
127		Total Administrative and General Operation Expenses
128	935	Maintenance of Structures and Equipment
129		Total Administrative and General Maintenance Expenses
130		Total Cost of Service

FERC FORM 60 (REVISED 12-07) Page 306

Name of Respondent		This Report is: (1)  An Original (2)  A Resubmission		Resubmission Date (Month, Day, Year)			Year of Report Dec 31, _____
SCHEDULE XVII - ANALYSIS OF BILLING - ASSOCIATE COMPANIES (ACCOUNT 457)
Report in a footnote the basis of how the amounts of compensation for use capital are assigned to the associate and non-associate companies. If amounts are allocated differently for certain companies, please provide all details regarding the difference.
Line No.	Name of Associate Company		Direct Costs Charged		Indirect Costs Charged	Compensation For Use Of Capital		Total Amount Billed
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
42
43
44

FERC FORM 60 (REVISED 12-07) Page 307

Name of Respondent		This Report is: (1)  An Original (2)  A Resubmission				Resubmission Date (Month, Day, Year)		Year of Report Dec 31, _____
SCHEDULE XVIII - ANALYSIS OF BILLING - NON-ASSOCIATE COMPANIES (ACCOUNT 458)
1. Provide a brief description of the services rendered to each non-associate company in a footnote. 2. Report in a footnote the basis of how the amounts of compensation for use capital are assigned to the associate and non-associate companies. If amounts are allocated differently for certain companies, please provide all details regarding the difference.
Line No.	Name of Non-associate Company		Direct Costs Charged	Indirect Costs Charged	Compensation For Use Of Capital		Excess or Deficiency on Servicing Non-associate Utility Companies		Total Amount Billed
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44

FERC FORM 60 (REVISED 12-07) Page 308

Name of Respondent		This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE XIX - MISCELLANEOUS GENERAL EXPENSES - ACCOUNT 930.2
1. Provide a listing of the amount included in Account 930.2, "Miscellaneous General Expenses" classifying such expenses according to their nature. Amounts less than $50,000 may be grouped showing the number of items and the total for the group. 2. Payments and expenses permitted by Section 321 (b)(2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. 441(b)(2)) shall be separately classified.
Line No.	Description (a)				Amount (b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35

FERC FORM 60 (REVISED 12-07) Page 309

Name of Respondent	This Report is: (1)  An Original (2)  A Resubmission	Resubmission Date (Month, Day, Year)	Year of Report Dec 31, _____
SCHEDULE XX - ORGANIZATION CHART
1. Provide a graphical presentation of the relationships and inter relationships within the service company that identifies lines of authority and responsibility in the organization.

FERC FORM 60 (REVISED 12-07) Page 401