Spreadsheet: mary_fischer__25740__E-20R
Sheet: E8.XLS

ENRON CORP AND CONSOLIDATED SUBSIDIARIES
COMPANY # 20R
Enron Energy Services
ANALYSIS OF OTHER DEFERRED CHARGES
 |  |  |  |  |  |  |  |  |  |  |  |  |  | [NAME]
 |  | 12-31-00 Balance |  |  |  | Charged to |  | Transfer / Reclasses
[NAME] |  | DR. (CR.) |  | Cash Pd / (Rec'd) |  | Income Statement |  | Amount |  | Hyperion Acct. # |  | DR. (CR.)
 |  | BEGINNING BALANCE |  | DR. (CR.) |  | DR. (CR.) |  | DR. (CR.) |  | to / from |  | ENDING BALANCE |  | COMMENTS
(PROVIDE DETAIL OF INDIVIDUAL ITEMS
IN EXCESS OF $200,000.)
Work in Progress:
SW Marine Principal Pmt to be Reclassed to Note |  | 3
Astros EBSI Draw |  | 240407.46
Browns Sponsorship Payment |  | 988337
[NAME] |  | -32064.58000000007
Chase Passthrough Costs |  | -980294.5
Infomart EBSI Draw |  | 192126.66
Excelsior - Construction Capital |  | 1505820.19 |  |  |  |  |  |  |  | Reclassed to 985
General Cable Construction Capital |  | 2098112.05 |  |  |  |  |  | 3253 |  | Reclassed to 985
Ocean Spray Construction |  | 1305622.09 |  |  |  |  |  |  |  | Reclassed to 985
Owens Corning Prepaid Promotional Fees |  | 4162500
Owens Corning Prepaid Equipment |  | -291304
Owens Corning Sale Leas-back |  | 7628524.809999999
Packaged Ice Construction |  | 181175.81 |  |  |  |  |  |  |  | Reclassed to 985
Polaroid - Draw |  | 542247.67
Giants Sponsorship Payment |  | 876749.52
Giants Equipment |  | 980330.95
Giants Draw |  | 451236.43
World Color Press Savings Monetizations  & Inducement |  | 1500000.03
Tyco |  | 141065.69
Packaged Ice Upsell |  | 1013273.86
[NAME] Costs |  | 1106230.27 |  |  |  |  |  |  |  | Reclassed to 985
[NAME] costs |  | 3610031.66 |  |  |  |  |  | -3610031.66
[NAME] |  | -612231.34
Suiza |  | 1149168.84 |  |  |  |  |  |  |  | Reclassed to 985
OCR Capital Costs |  | 0 |  |  |  |  |  | -792867 |  | Reclassed to 986
TRW Construction Capital |  | 2842695.36
Total  (Hyperion Line 0343) |  | 30599765
Asset/Expense Accts:  DR/(CR)
Other Deferred Charges:
Archdiocese of Chicago WIP Credit to be Reclassed to 47U |  | -278948 |  |  |  | 278948
Archdiocese of Chicago POC BIEC |  | 310700 |  |  |  | -310700
Archdiocese Project Costs |  | 0 |  |  |  | 781212 |  | -781212.48 |  | Reclassed from 15A
Astros EBSI Draw |  | -155487.97 |  |  |  |  |  |  |  | From 0343 and to 0360 |  |  |  | $240,407 from 0343 and $84,919 reclassed to Infomart, Polaroid and Due Dilligence
[NAME] |  | 85753.58 |  |  |  |  |  |  |  | Reclassed within 0360 |  |  |  | $(36,111) from Infomart and $(17,578) from Polaroid
Chase Passthrough Costs |  | -1203962 |  |  |  |  |  | 1998620.05 |  | Reclassed within 0360
Chase Project Costs |  |  |  |  |  |  |  |  |  | Reclassed from 15A
Excelsior - Construction Capital |  | -55897 |  |  |  |  |  |  |  | Reclassed to 985
Excelsior Embedded Loan |  | 0
General Cable - Construction Capital |  | 1278696.54 |  |  |  |  |  |  |  | Reclassed from 15A
Giants Sponsorship Payment |  | -626749.52 |  | 150000
Giants Equipment |  | 571571.88 |  |  |  |  |  |  |  | Reclassed within 0360
Giants Draw |  | -400353.62 |  |  |  | -2909 |  | -47974 |  | Reclassed within 0360
Infomart Construction Costs |  |  |  | -124273 |  |  |  |  |  | Reclassed from 15A
Infomart EBSI Draw |  | -233529.66 |  |  |  | -181 |  |  |  | Reclassed within 0360
Molded Fiberglass Construction Capital |  | 22332.32 |  | -64001 |  |  |  |  |  | Reclassed from 15A
Ocean Spray Construction |  | 1055514.29 |  | -198544 |  |  |  |  |  | Reclassed from 15A
Owens Corning Sale Leas-back |  | -492503.81
Owens Corning Project Costs |  | 0 |  |  |  |  |  |  |  | Reclassed from 15A
OCR |  | 2125041.75
Owens Corning Prepaid Promotional Fees |  | -365625 |  |  |  |  |  |  |  | Reclassed within 0360
Packaged Ice Construction Capital |  | 359493.09 |  | 593792 |  |  |  |  |  | Reclassed from 15A
Packaged Ice Upsell |  | 80809.05 |  | 2886389.48 |  |  |  |  |  | Reclassed within 0360
Polaroid - Draw |  | 46911.87 |  |  |  | -394081.66 |  |  |  | Reclassed within 0360 |  |  |  | Reclaseed
Polaroid - Construction Costs |  |  |  | -312921 |  |  |  |  |  | Reclassed from 15A and from Polaroid Draw |  |  |  | $342,409 reclassed from Polaroid Draw and $934,897 from 15A
Cleveland Browns Sponsorship Payment |  | -198336
[NAME] Costs |  | 903994.43 |  | -3037971 |  |  |  |  |  | Reclassed from 15A
[NAME] costs |  | -3192970.57 |  |  |  |  |  |  |  | Reclassed within 0360
[NAME] |  | -2499193.67 |  |  |  |  |  | 4012898.01 |  | Reclassed within 0360
Springs - Construction Costs |  | 492231 |  | -1002388 |  |  |  |  |  | Reclassed from 15A
Springs - Remedial Capital |  | 0 |  |  |  | -656105.24 |  | 656105.24 |  | Reclassed to 860
Suiza - Construction Capital |  | 3268473.49 |  | -1511367 |  |  |  |  |  | Reclassed from 15A and to 985
TRW Construction Capital |  | 698915.2 |  |  |  |  |  |  |  | Reclassed from 15A
Tyco Construction |  | 141616.08 |  | -1360791 |  |  |  |  |  | Reclassed from 15A
[NAME] |  | 0 |  | -177916.67
Advanced Glass Fiber Yarns |  | 1009156 |  |  |  |  |  |  |  | Reclassed within 0360 |  |  |  | Reclassed to Owens Promo
[NAME] |  | -256532.46 |  |  |  |  |  | 256532 |  | Reclassed to 34F
Owens Canada Promo Payment |  | 600000
BICC |  | 3137.21
Misc Applications |  | 5308157.3 |  |  |  |  |  |  |  | Reclassed within 0360
Extend Promo License |  | 33896 |  |  |  |  |  | -33896 |  | Reclassed within 0360 |  |  |  | Reclassed to Owens Promo
Ridgetool Project Costs |  | 487922.39 |  | -303079 |  |  |  |  |  | Reclassed from 15A
Quebecor |  | 4481039.99 |  |  |  |  |  |  |  | Reclassed within 0360
Quebecor - $1.65MM Loan |  | -149200.28 |  |  |  |  |  | 168677 |  | Reclassed from 985
Quebecor - $5MM Loan |  | -82916.1 |  |  |  |  |  |  |  | Reclassed within 0360
Quebecor Project Costs |  | 0 |  | -4145520 |  |  |  |  |  | Reclassed within 0360 and tranfer from 15A
Year end write off |  | -5000000 |  |  |  |  |  | 5000000 |  | Reclassed to 0050
Transfer job costs |  | -31910438 |  |  |  | -11911868 |  | 43822306 |  | Reclassed within 0360 |  |  |  | Reclassed to the specific projects/deals
Macerich Project Costs |  | 0 |  | -111999 |  |  |  |  |  | Reclassed from 15A
Starwood Project Costs |  | 0 |  |  |  |  |  |  |  | Reclassed from 15A
Due Diligence Balances |  | 0 |  |  |  |  |  | 6148 |  | Reclassed within 0360
Capitalized Construction Cost Interest |  | 0 |  |  |  | 663932.79 |  | -663933 |  | Reclassed to 15A
Reclass $3.6MM Pre-fund to Insite |  | -2421338.24 |  |  |  |  |  | 2421338 |  | Reclassed to 0050
Eli Lilly Construction Costs |  |  |  | 0 |  |  |  | 46715.04 |  | Reclassed from 15A
JC Penny Construction Costs |  |  |  | 0 |  |  |  | 146727.16 |  | Reclassed from 15A
Pilkington Construction Costs |  |  |  | 0 |  |  |  | 75695.23 |  | Reclassed from 15A
Pilkington Gas Discount |  |  |  | 0 |  |  |  | 3490725.5 |  | Reclassed from 20Q
Quaker Oats Construction Costs |  |  |  | 0 |  |  |  | 132751.81
[NAME] |  |  |  | 0 |  |  |  | -685392.04
Construction Costs Transferred from 985 |  |  |  | 0 |  |  |  | 2934062
Total (Hyperion line 360) |  | -26158618.1
Asset/Expense Accts:  DR/(CR)
 |  |  |  |  |  |  |  |  |  |  |  |  |  | [NAME]