Spreadsheet: mark_haedicke__24600__105655 - O&M 053101
Sheet: 105658

Cost Center Name | NA-Legal [NAME]
Cost Center Number | 105658
ENRON NORTH AMERICA |  |  |  |  |  |  |  |  |  |  |  |  | ENRON NORTH AMERICA
O&M REPORTING |  |  |  |  |  |  |  |  |  |  |  |  | O&M REPORTING
ENA  Enron Global Markets - [NAME] (105658)
May 2001 Actual vs Plan |  |  |  |  |  |  |  |  |  |  |  |  | May 2001 Actual vs Plan
 | May-01 |  | May-01 |  | Monthly |  | May-01 |  | May-01 |  | YTD |  |  | [NAME] |  | Feb-01 |  | Mar-01 |  | Apr-01 |  | May-01 |  | [NAME] |  | Jul-01 |  | Aug-01 |  | Sep-01 |  | Oct-01 |  | [NAME] |  | Dec-01 |  | Total Yr |  | Total Yr |  | Total Yr
 | Actual |  | Plan |  | [NAME] |  | Actual YTD |  | Plan YTD |  | [NAME] |  |  | Actual |  | Actual |  | Actual |  | Actual |  | Actual |  | Plan |  | Plan |  | Plan |  | Plan |  | Plan |  | Plan |  | Plan |  | Projection |  | Orig. Plan |  | [NAME]
Direct Expense: |  |  |  |  |  |  |  |  |  |  |  |  | Direct Expense:
Salaries and Wages | 228676.33 |  | 101098 |  | -127578.33 | 1 | 1009347.72 |  | 505490 |  | -503857.72 |  | Salaries and Wages | 249896.56 |  | 176529.97 |  | 169124.62 |  | 185120.24 |  | 228676.33 |  | 101098 |  | 101098 |  | 101098 |  | 101098 |  | 101098 |  | 101098 |  | 101098 |  | 1717033.72 |  | 1213176 |  | -503857.72
Benefits | 29457.18 |  | 13352 |  | -16105.18 | 1 | 139451.86 |  | 66760 |  | -72691.8599999999 |  | Benefits | 31558.9 |  | 19283.11 |  | 33034.08 |  | 26118.59 |  | 29457.18 |  | 13352 |  | 13352 |  | 13352 |  | 13352 |  | 13352 |  | 13352 |  | 13352 |  | 232915.86 |  | 160224 |  | -72691.86
Payroll Taxes | 8700.09 |  | 6467 |  | -2233.09 | 1 | 74809.61 |  | 32335 |  | -42474.61 |  | Payroll Taxes | 30250.49 |  | 48538.32 |  | -39418.17 |  | 26738.88 |  | 8700.09 |  | 6467 |  | 6467 |  | 6467 |  | 6467 |  | 6467 |  | 6467 |  | 6467 |  | 120078.61 |  | 77604 |  | -42474.61
Employee Expense | 6284.45 |  | 12290 |  | 6005.55 |  | 29075.43 |  | 61450 |  | 32374.57 |  | Employee Expense | 3046.07 |  | 1593.37 |  | 13947.02 |  | 4204.52 |  | 6284.45 |  | 12290 |  | 12290 |  | 12290 |  | 12290 |  | 12290 |  | 12290 |  | 12290 |  | 115105.43 |  | 147480 |  | 32374.57
Supplies & Expense | 131.45 |  | 1485 |  | 1353.55 |  | 4983.78 |  | 7425 |  | 2441.22 |  | Supplies & Expense | 1123.88 |  | 701.51 |  | 1684.53 |  | 1342.41 |  | 131.45 |  | 1485 |  | 1485 |  | 1485 |  | 1485 |  | 1485 |  | 1485 |  | 1485 |  | 15378.78 |  | 17820 |  | 2441.22
Outside Services | -100012.86 |  | 174863 |  | 274875.86 |  | 455835.37 |  | 874315 |  | 418479.63 |  | Outside Services | -243826.14 |  | 213899.76 |  | 320102.31 |  | 265672.3 |  | -100012.86 |  | 174863 |  | 174863 |  | 174863 |  | 174863 |  | 306519 |  | 306519 |  | 796951 |  | 2565276.37 |  | 2983756 |  | 418479.63
Outside Tax | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Outside Tax | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Travel & Entertainment | 17688.15 |  | 0 |  | -17688.15 | 2 | 55286.36 |  | 0 |  | -55286.36 |  | Travel & Entertainment | 2547.8 |  | 19272.81 |  | 8179.13 |  | 7598.47 |  | 17688.15 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 55286.36 |  | 0 |  | -55286.36
Rent | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Rent | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Transportation | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Transportation | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Other | 575.51 |  | 0 |  | -575.51 |  | 4023.12 |  | 0 |  | -4023.12 |  | Other | 437.24 |  | 1723.02 |  | 1287.35 |  | 0 |  | 575.51 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 4023.12 |  | 0 |  | -4023.12
Marketing | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Marketing | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Charitable Contributions | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Charitable Contributions | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Technology | 0 |  | 0 |  | 0 |  | 1091.44 |  | 0 |  | -1091.44 |  | Technology | 445.38 |  | 283.95 |  | 0 |  | 362.11 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 1091.44 |  | 0 |  | -1091.44
System Development | 0 |  | 64 |  | 64 |  | 0 |  | 320 |  | 320 |  | System Development | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 64 |  | 64 |  | 64 |  | 64 |  | 64 |  | 64 |  | 64 |  | 448 |  | 768 |  | 320
Insurance | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Insurance | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Taxes Other than Income | 8.31 |  | 0 |  | -8.31 |  | 242.86 |  | 0 |  | -242.86 |  | Taxes Other than Income | 168.9 |  | 32.85 |  | 3.65 |  | 29.15 |  | 8.31 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 242.86 |  | 0 |  | -242.86
Deprec./Amor. Expense | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | Deprec./Amor. Expense | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0
Controllable Infrastructure (EIS) | 611.5 |  | 1374 |  | 762.5 |  | 9388.05 |  | 6870 |  | -2518.05 |  | Controllable Infrastructure (EIS) | 0 |  | 2373.56 |  | 6069.77 |  | 333.22 |  | 611.5 |  | 1374 |  | 1374 |  | 1374 |  | 1374 |  | 1374 |  | 1374 |  | 1374 |  | 19006.05 |  | 16488 |  | -2518.05
EPSC Allocations (Corp Rent) | 18632.14 |  | 11433 |  | -7199.14 | 1 | 88746.02 |  | 57165 |  | -31581.02 |  | EPSC Allocations (Corp Rent) | 6468.14 |  | 29235.98 |  | 18221.57 |  | 16188.19 |  | 18632.14 |  | 11433 |  | 11433 |  | 11433 |  | 11433 |  | 11433 |  | 11433 |  | 11433 |  | 168777.02 |  | 137196 |  | -31581.02
Total Direct Expenses | 210752.25 |  | 322426 |  | 111673.75 |  | 1872281.62 |  | 1612130 |  | -260151.62 |  | Total Direct Expenses | 82117.22 |  | 513468.21 |  | 532235.86 |  | 533708.08 |  | 210752.25 |  | 322426 |  | 322426 |  | 322426 |  | 322426 |  | 454082 |  | 454082 |  | 944514 |  | 5014663.62 |  | 4754512 |  | -260151.620000001
Allocations-I/C Billing | -274036.11 |  | -408970.53 |  | -134934.42 |  | -1618005.16 |  | -2044852.65 |  | -426847.49 |  | Allocations-I/C Billing | -227201.51 |  | -289189.23 |  | -501549.58 |  | -326028.73 |  | -274036.11 |  | -408970.53 |  | -408970.53 |  | -408970.53 |  | -408970.53 |  | -531578.31 |  | -531578.31 |  | -1022009.77 |  | -5339053.67 |  | -5765901.16 |  | -426847.49
Allocations - Other | 25983.1 |  | 0 |  | -25983.1 |  | 67376.91 |  | 0 |  | -67376.91 |  | Allocations - Other | 2928.74 |  | 14518.8 |  | 7412.94 |  | 16533.33 |  | 25983.1 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 67376.91 |  | 0 |  | -67376.91
Net Direct Expenses | -37300.75999999993 |  | -86544.53 |  | -49243.7700000001 | 3 | 321653.37 |  | -432722.65 |  | -754376.02 |  | Net Direct Expenses | -142155.55 |  | 238797.78 |  | 38099.21999999986 |  | 224212.68 |  | -37300.75999999993 |  | -86544.53 |  | -86544.53 |  | -86544.53 |  | -86544.53 |  | -77496.31000000006 |  | -77496.31000000006 |  | -77495.77 |  | -257013.1399999989 |  | -1011389.16 |  | -754376.0200000013
Headcount | 20 |  | 10 |  |  |  | 20 |  | 10 |  |  |  | Headcount | 25 |  | 19 |  | 18 |  | 20 |  | 20 |  | 10 |  | 10 |  | 10 |  | 10 |  | 10 |  | 10 |  | 10 |  |  |  | 10
[NAME] explanations:
1.  Unfavorable variances due to 10 more actual headcount than plan b/c of the legal group for CALME was moved to ENA
and their plan dollars were not incorporated into the plan.
2.  Unfavorable variance due to zero plan number because it was originally lumped into
Employee Expense.  This will be corrected in June.
3.  Actual Net Direct Expenses reflects a refund for an overpayment in an amount of $155,173.77 to Singapore for employee expenses.