Spreadsheet: barry_tycholiz__847__2002 Plan Worksheet CC107321
Sheet: Detail Breakdown

West Gas Origination (107321)
2002 Direct Expense Plan
 |  | 2001 | 2001 | 2001 | 2002
 |  | JULY YTD | FORECAST | PLAN | PLAN
Description |  | $ | $ | $ | $
Compensation/Taxes and Benefits
Compensation |  | 310811
Salaries & Wages |  | 0 |  | 800760 | 761764
Special Pays (Employment Agreement, Sign-on, [NAME], etc.) |  | 0 |  | 55000 | 75000
Benefits & Payroll Taxes
Benefits |  | 42995 |  | 112758 | 109746
Payroll Taxes |  | 4707 |  | 54453 | 40229
TOTAL COMPENSATION/TAXES AND BENEFITS
Employee Expense
Conferences & Training |  | 1124 |  | 5112 | 10000 | increased 2002 by $2,697
Club Dues |  | 10 |  | 0
Employee Memberships & Dues |  | 0 |  | 0
Overtime/Working Meals |  | 19870 |  | 13308
Communications Expense (Pager/Cellular) |  | 4390 |  | 6708
Tuition Reimbursement |  | 0 |  | 0
Employee Entertainment (team building, internal offsites, etc.) |  | 0 |  | 0 | 5000
Other Employee Expenses |  | 0 |  | 4008
Recruiting & Relocations
Recruiting |  | 0 |  | 0
Relocation Expenses |  | 0 |  | 50004
TOTAL EMPLOYEE EXPENSE
Travel & Entertainment
Travel |  | 54484 |  | 20088 |  | increased 2002 by $25,000
Air (50%) |  | 0 |  | 0
Lodging (35%) |  | 0 |  | 0
Meals (10%) |  | 0 |  | 0
Other (5%) |  | 0 |  | 0
Client Entertainment |  | 6445 |  | 50004
Customer Meetings |  | 0 |  | 0 | 50000
TOTAL TRAVEL & ENTERTAINMENT
Consulting
Advertising & Promotions |  | 0 |  | 0
Outside Services
Legal |  | 0 |  | 100000 | 0
Audit |  | 0 |  | 0
Tax |  | 0 |  | 2000 | 0
IT |  | 0 |  | 0
Engineering |  | 0 |  | 0
Accounting |  | 0 |  | 0
Professional Consultants/Contractors (Temporaries) |  | 0 |  | 0 | 100000
Other |  | 0 |  | 0
TOTAL C0NSULTING
Office
Office Supplies
Subscriptions & Periodicals |  | 48 |  | 0 | 500
Postage & Freight Expenses |  | 0 |  | 0
Office Supplies |  | 2165 |  | 9000
Technology (computers, monitors, palm pilots, etc.) |  | 8737 |  | 17580
Rent - Office, Warehouse & Tower |  | 0 |  | 0
Equipment Rental (fax, copier, etc.) |  | 0 |  | 0
Corporate Rent (graphics, concierge, parking, mail service, cafeteria, etc.) |  | 16887 |  | 59472
TOTAL OFFICE
Controllable Infrastructure
Corporate IT |  | 11897 |  | 86000
Market Data |  | 0 |  | 0
Long Distance |  | 0 |  | 0
Trading Turrets |  | 0 |  | 0
Controllabe Infrastructure
Application Integration |  | 0 |  | 0
Change Management |  | 0 |  | 0
Architecture & Planning |  | 0 |  | 0
TOTAL CONTROLLABLE INFRASTRUCTURE
System Development
Front Office |  | 0 | 0 | 0 | 0
Corp Development |  | 0 | 0 | 0 | 0
Energy Operations |  | 0 | 0 | 0 | 0
Web Development |  | 0 | 0 | 0 | 0
Market Intelligence |  | 0 | 0 | 0 | 0
Development Support |  | 0 | 0 | 0 | 0
TOTAL SYSTEM DEVELOPMENT
Insurance |  | 0 |  | 0
TOTAL INSURANCE
Analysts/Associates (comp, taxes, benefits, OH) |  | 27775 |  | 42876
TOTAL ANALYSTS/ASSOCIATES
Other Expense
Company Membership & Dues |  | 0 |  | 0
Charitable Contributions |  | 500 |  | 0 | 1000
Transportation |  | 0
Taxes Other Than Income |  | 227
Other Expense |  | 1065 |  | 0 | 2500
TOTAL OTHER EXPENSES
Outside Legal |  | 0 |  | 0
TOTAL OUTSIDE LEGAL
Outside Tax |  | 0 |  | 0
TOTAL OUTSIDE TAX
Depreciation & Amortization
Depreciation |  | 0 |  | 0
Amortization |  | 0 |  | 0
TOTAL DEPRECIATION & AMORTIZATION
TOTAL DIRECT EXPENSES
 |  |  |  |  | 4220000