=============
Page 1 of 2
=============

Enron North America and EES Wholesale
Schedule C
2Q00-3Q01

Item: 2000

Gas & Power Valuation Adjustment
Credit Reserve (Gas & Power)
Reserve Far PGE US Financial Claim
EES PX Credits
CAL ISO and PX reserve
EEX PX reserve for 1/19 forward
EES PX Credit Reserve on HP
EES FTA
EES Deal Specific Reserves
EES ISO bill
EES Consumption Premium
EES Positive CTC
EES Tariff
EES Tariff-fuel adjustment
Reserve For Potential Suite Exposure -
Rapier Losses
Unwind Bammet Accrual Position Reserve
CATS Litigation
Pan Nal/Duke
JIM Huber
Enlex-Volumetric Exposure
Napoleonville Pad Gas
APP holdback of new HPL Originations
North Central Oil
APEA Prepay
Enlex-Swap fixedlndex
Canada Toll Rates
Neumin (NG Price)
UA4 Hedge
Items Less than 5.5MM
.Gas Books..`
TVA
East Power Accrual
East Power Account II
Colorado Springs
ERCOT Transmission
FP&UJEA
California Political Risk
PG&E Claim Valuation
BPA Renegotiation
OPPO
VEPCO
MJMUC
Engage Energy
Green Mountain
Metro Water District
Welded Tube -
Cantibre
Reedy Creek
SPA Delivery Risk
Modesto Option
Other under 1MM

  3000


  20.0
5.5
3.2
1.2
1.1
0.9
0,5
2.3
1.3
  36.0
90.9
90.0
17.2
29
52.I
47.0

  5.0
3.0
2.0
0.7

0.6

Power Books					271-4	
NA			56.0		56.0	
COF Adjuslmenl			-		-	
Other			58.5	L	-	
;G,oCal Schedule C ....,		5	114,5	S	167,4	

  4000
345.1
  67.0
80.0
6.2
3.2
1.1
0.9
2.0
(4.5)
  _ 12
5=2_.2
198.0

  17,2
2.9
12.1
47.0

  5.0
3.0
2.0
0.7
0.6
2.9

  91:4
56.0
23.4
73:0

]I

2Q01 3Q01

242.1		89.0
57,0		180.1
50.0		24.0
314.0		309.0
40.0		22.0
117.0		-
40.0		-
123.0		199.0
131.0		109.0
		43.0
-		43.9
		20.0
22.7		10.7
30.0		-
2.0		-

1.6 1.6
1.1 1.1

  2.0 ( 1.0
11 9 -5 1053.1

  17.2 17.2
2.9 2.9
10.3 10.3
47.0 21.4
51.5 26.0
  22.8
5.0 5.0
3.0 3.0
2.0 2.0

  1.7 2.1
2.3 -
0.e 06
2.9 2.9
1.0
  11.4

  0.9 I 0.9

S 170.5
Items not in controls sched
EES Scheduled items


EXH009-00259



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Page 2 of 2
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Enron North America and EES Wholesale
Schedule C
2Q00-3Q01

Item: 2000 3000 4000 1001 2Q01

Gas & Power Valuation Adjustment			-		345.1		264.6		242.1	
Credit Reserve (Gas & Power)			-		67.0		67.0		67.0	
Reserve For PGE US Financial Claim			-		-.		-		60.0	
EES PX Credits			-		80.0		314.0		314.0	
CAL ISO and PX reserve			-		-		40.0		40.0	
EEX PX reserve for 1/19 forward			-		-		100.0		117.0	
EES PX Credit Reserve on HP			-		-		-		40.0	
EES FTA			-		-		-		123.0	
EES Deal Specific Reserves			-		-		-		131.0	
EES ISO bill			-		-		-		-	
EES Consumption Premium			-		-		-		-	
EES Positive CTC			-		-		-		-	
EES Tariff							240.0		-	
EES Tariff-fuel adjustment			-		-		79.0		-	
Reserve For Potential Sithe Exposure	-		-		-		-		22.7	
Raptor Losses			-				36.6		30.0	
Unwind Bammel Accrual Position Reserve			-		-		-		2.0	
CATS Litigation			-		-		33.6		-	
Pan Nat/Duke			20.0		-		-		-	
JM Huber			5.5		6.2		6.2		-	
Enlex-Volumetric Exposure			3.2		3.2		3.2		-	
Napoleonville Pad Gas			-		-		1.6		1.6	
AEP holdback of new HPL Originations			-		-		3.6		-	
North Central Oil			1,2							
APEA Prepay			1.1		1.1		1.1		1.1	
Entex-Swap 6xed/iindex			0.9		0.9					
Canada Toll Rates			0.5		2.0		2.0		2.0	
Neumin (HG Price)			2.3		-		-		-	
UA4 Hedge			-		(4.5)		(8.6)		-	
Items Less than $.5MM			1.3		1.2		0.1.		-	
Gas Books							84:():		1,193.5`	
TVA			-		198.0		-		-	
East Power Accrual			90.9		-		-		-	
East Power Accrual II			90.0		-		-		-	
Colorado Springs			17.2		17.2		17.2		17.2	
ERCOT Transmission			2.9		2.9		2.9		2.9	
FP&UJEA			12.1		12.1		14.8		10.3	
California Political Risk			47.0		47.0		47.0		47.0	
PG&E Claim Valuation			-		-		-		51.5	
BPA Renegotiation			-		-		-		-	
OPPD			5.0		5.0		5.0		5.0	
VEPCO			3.0		- 3.0		3.0		3.0	
MJMUC			2.0		2.0		2.0		2.0	
Engage Energy			0.7		0.7		-		-	
Green Mountain			-		-		-		1.7	
Metro Water District			-		-		-		2.3	
Welded Tube			0.6		0.6		0.6		0.6	
Can ibre			-		2.9		2.9		2.9	
Reedy Creek			-		-		1.0		1.0	
BPA Delivery Risk			-		-		11,4		11.4	
Modesto Option			-		-		26.0		-	
Other under lMM			-		-		-		0.9	
Power Books			271..1		2C)1.4
-					
NA	55.0		..
56.0		_ 56.0		-		-	
~COFAdjustment	-		-		23.4		36.2		-	
Other	59.5				_					
Total Schedule C
_ ..	
l b `114S5		
S 363.4		
b 87J.0 `		
S 1,354.0..		
IS.. 1,353L2..	

3001
  89.0
180.1
24.0
  309.0
22.0
199.0
109.0
  43.0
43.9
20.0

10.7


1.6
.1.1
1.0

  1

Thru
lov-01

130.6
24.0
309.0
22.0
199.0
109.0
43.0
43.9
20.0

10.7

17.2 17.2
2.9 -
10.3 10.3
21.4 21.4
26.0 26.0
22.8 22.8
5.0 5,0
3.0 3.0
2-0 2.0
2.1 2.1
0.6 0.6
2.9 2.9

0.9		0.9
1.17.1,.:		114.2
		
3 i.i 25.		s 1,029,1x:
Items not in controls schedule C
EES Scheduled items	212-0
Schedule D items	137.2
	349.2
Adjusted Number	$ 679.9


EXH009-00260