Spreadsheet: tracy_geaccone__40279__GrossNet_07-27-01
Sheet: COA-Sorted

 |  |  |  |  | Company Name & Number
 |  |  |  |  | Department Name & Number
 |  |  |  |  | As of Date
 |  |  |  |  | Plan version
Source | From | To | Sum ID | Old # | Acct # | Account Description |  |  | Section
 |  |  |  |  |  | Payroll
F + FAR | 52000500 | 52000999 | 001 | 1 |  | Gross Salaries & Wages (S&W) | Object number (OBJNR): K* & F Cost center # & *  OR & last 4 digits of the F Cost center & *  Partner Object : PAROB = K*R "F Cost center #" Exclude Settlement to R Cost Center:  Transaction type = KOAO/KOAL/KOAP & Dr/Cr Indicator = "O" |  | Salaries & wages
F + FAR | 52000500 | 52000999 | 001A |  |  | S&W Charged  to Capital Projects | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"
 | 82000000 | 82999999
 | 80020043
F + FAR | 52000500 | 52000999 | 001B |  |  | S&W Charged  to Overheads | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C"
 | 82000000 | 82999999
 | 80020043
F + FAR | 52000500 | 52000999 | 001C |  |  | S&W Charged  from / to Expense Projects | Object number (OBJNR) can be : K* & F Cost center #  & *   OR & last 4 digits of the F Cost center & *  Partner object (PAROB) can be : PR & * (convert to WBS from PRPS) and WBS begins E…, X…   OR K* &  F cost center  # & * Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 82000000 | 82999999
 | 80020043
F + FAR | 52000500 | 52000999 | 001D |  |  | S&W Charged from / to Cost Centers | Object number (OBJNR): K* & F Cost center # & * Partner object (PAROB): K* and the last 4 digits of the partner object is not the same as the last 4 characters of the OBJNR     OR and the next 4 digits are not the same as the last 4 characters of the OBJNR Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 82000000 | 82999999
 | 80020043
001 - 003 - (001A+ 001B+001C+001D) |  |  | 001E |  |  | S&W charged  from /  to other O&M | This is a plug number  : 001 - 003 - (001A+ 001B+001C+001D)
001A+ 001B + 001C + 001D + 001E |  |  | 002 |  |  | Total S&W Charged in/out | 001A+ 001B + 001C + 001D + 001E
R | 82000000 | 82999999 | 003 | 2 |  | Net S&W
 | 82000043
 | 52000500
F + FAR | 52001000 | 52001000 | 004 | 3 |  | Gross Benefits | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & *  Partner Object : PAROB = K*R "F Cost center #" Exclude Settlement to R Cost Center:  Transaction type = KOAO/KOAL/KOAP & Dr/Cr Indicator = "O" |  | Benefits
F + FAR | 52001000 | 52001000 | 004A |  |  | Benefits Charged  to Capital Projects | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"
 | 80020044
F + FAR | 52001000 | 52001000 | 004B |  |  | Benefits Charged  to Overheads | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C"
 | 80020044
F + FAR | 52001000 | 52001000 | 004C |  |  | Benefits Charged  from / to Expense Projects | Object number (OBJNR) can be : K* & F Cost center #  & *   OR & last 4 digits of the F Cost center & *  Partner object (PAROB) can be : PR & * (convert to WBS from PRPS) and WBS begins E…, X…   OR K* &  F cost center  # & * Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 80020044
F + FAR | 52001000 | 52001000 | 004D |  |  | Benefits  Charged from / to  Cost Centers | Object number (OBJNR): K* & F Cost center # & * Partner object (PAROB): K* and the last 4 digits of the partner object is not the same as the last 4 characters of the OBJNR     OR and the next 4 digits are not the same as the last 4 characters of the OBJNR Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 80020044
004 - 006 - (004A+ 004B+004C+004D) |  |  | 004E |  |  | Benefits charged  from /  to other O&M | This is a plug number : 004 - 006 - (004A+ 004B+004C+004D)
004A+ 004B + 004C + 004D + 004E |  |  | 005 |  |  | Total Benefits Charged (Out)/In | 004A+ 004B + 004C + 004D + 004E
R | 80020044 |  | 006 | 4 |  | Net Benefits
F + FAR | 59003000 | 59003999 | 007 | 5 |  | Gross Payroll Taxes | Object number (OBJNR): K* & F Cost center # & *  OR & last 4 digits of the F Cost center & *  Partner Object : PAROB = K*R "F Cost center #" Exclude Settlement to R Cost Center:  Transaction type = KOAO/KOAL/KOAP & Dr/Cr Indicator = "O" |  | Payroll Taxes
 | 59099900 |  |  |  |  | ("Tax Expense - Other" included in Gross Payroll Taxes - moved from line ID 018 to 007)
F + FAR | 59003000 | 59003999 | 007A |  |  | Payroll Taxes Charged  to Capital Projects | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"
 | 59099900
 | 80020045
F + FAR | 59003000 | 59003999 | 007B |  |  | Payroll Taxes Charged  to Overheads | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C"
 | 59099900
 | 80020045
F + FAR | 59003000 | 59003999 | 007C |  |  | Payroll Taxes Charged  from / to Expense Projects | Object number (OBJNR) can be : K* & F Cost center # & *    OR & last 4 digits of the F Cost center & *  Partner object (PAROB) can be : PR & * (convert to WBS from PRPS) and WBS begins E…, X…   OR K* &  F cost center  # & * Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 59099900
 | 80020045
F + FAR | 59003000 | 59003999 | 007D |  |  | Payroll Taxes Charged  from / to Cost Centers | Object number (OBJNR): K* & F Cost center # & * Partner object (PAROB): K* and the last 4 digits of the partner object is not the same as the last 4 characters of the OBJNR     OR and the next 4 digits are not the same as the last 4 characters of the OBJNR Debit /Credit Indicator ([NAME]):  "C" or "D"
 | 59099900
 | 80020045
007 - 009 - (007A+ 007B+007C+007D) |  |  | 007E |  |  | Payroll Taxes charged  from /  to other O&M | This is a plug number : 007 - 009 - (007A+ 007B+007C+007D)
007A+ 007B + 007C + 007D + 007E |  |  | 008 | 23 |  | Total Payroll Taxes Charged in/out | 007A+ 007B + 007C + 007D + 007E
R | 80020045 |  | 009 | 6 |  | Net Payroll Taxes
 |  |  |  |  |  | Operating/G&A
F + FAR | 52001500 | 52004999 |  |  | 52001500 | Employee - Club Dues |  |  | Employee Expense
 |  |  |  |  | 52002000 | Employee - Course Registration Fees, Tuition Reimbursement & Educational Assistance |  |  | Employee Expense
 |  |  |  |  | 52002500 | Employee - Expenses Other |  |  | Employee Expense
 |  |  |  |  | 52003000 | Employee - Group Meals & Entertainment |  |  | Employee Expense
 |  |  |  |  | 52003500 | Employee - Client Meals & Entertainment |  |  | Employee Expense
 |  |  |  |  | 52004000 | Employee - Professional Memberships and Dues |  |  | Employee Expense
 |  |  |  |  | 52004500 | Employee - Travel and Lodging |  |  | Employee Expense
Total |  |  | 010 | 9 |  | Net Employee Expense
F + FAR | 52500000 | 52500999 |  |  | 52500500 | Advertising Expense |  |  | General Business Expense
 | 52503001 | 52503599 |  |  | 52503100 | Billable Expense Clearing |  |  | General Business Expense
 |  |  |  |  | 52503500 | Communications Expense |  |  | General Business Expense
 | 52504000 | 52504199 |  |  | 52504000 | Company Memberships and Dues |  |  | General Business Expense
 | 52504301 | 52504999 |  |  | 52504100 | Charitable Contributions |  |  | General Business Expense
 | 52505001 | 52506999 |  |  | 52504500 | Computer Expense |  |  | General Business Expense
 |  |  |  |  | 52505500 | Fees & Permits |  |  | General Business Expense
 |  |  |  |  | 52506000 | Fines & Penalties |  |  | General Business Expense
 |  |  |  |  | 52506500 | Insurance |  |  | General Business Expense
 | 52508001 | 52509999 |  |  | 52508100 | Postage and Freight Expense |  |  | General Business Expense
 |  |  |  |  | 52508500 | Subscriptions and Publications |  |  | General Business Expense
 |  |  |  |  | 52509000 | Environmental Expense |  |  | General Business Expense
 | 53000100 | 53099999 |  |  | 53000100 | Facility Fuel - Electric - Demand |  |  | General Business Expense
 | 53200000 | 53499999 |  |  | 53000200 | Facility Fuel - Electric - Commodity |  |  | General Business Expense
 |  |  |  |  | 53101000 | Injuries & Damages |  |  | General Business Expense
 |  |  |  |  | 53102100 | Right of Way - Other |  |  | General Business Expense
 |  |  |  |  | 53102200 | Real Property Purchases |  |  | General Business Expense
 |  |  |  |  | 53200000 | Lubricants |  |  | General Business Expense
 |  |  |  |  | 53200100 | Chemicals |  |  | General Business Expense
 |  |  |  |  | 53200200 | Catalysts |  |  | General Business Expense
 | 53600000 | 53799999 |  |  | 53600000 | Supplies and Expense |  |  | General Business Expense
 | 53900000 | 53999999 |  |  | 53900000 | Utilities |  |  | General Business Expense
 |  |  |  |  | 53900100 | Purchased Plant Utilities |  |  | General Business Expense
 | 54005000 |  |  |  | 54005000 | General [NAME] |  |  | General Business Expense
Total |  |  | 011 | 10 |  | Net Business Expense
F + FAR | 53501000 |  |  |  | 53501000 | Materials and Supplies – Fleet & Equipment Expense |  |  | equipment expense
 | 54000000 |  |  |  | 54000000 | Vehicle / Equipment Fuel |  |  | equipment expense
Total |  |  | 012 | 11 |  | Net Equipment Expense
F + FAR | 53500000 | 53500999 |  |  | 53500000 | Materials and Supplies – Stock |  |  | Material Expense
 | 53501001 | 53599999 |  |  | 53500500 | Materials and Supplies – Non-Stock |  |  | Material Expense
 |  |  |  |  | 53550000 | Price [NAME] |  |  | Material Expense
 |  |  |  |  | 53551000 | Provision for Scrap |  |  | Material Expense
Total |  |  | 013 | 12 |  | Net Material Expense
F + FAR | 52507000 | 52508000 |  |  | 52507000 | Outside Services - Legal |  |  | Outside services expense
 |  |  |  |  | 52507100 | Outside Services - Audit |  |  | Outside services expense
 |  |  |  |  | 52507200 | Outside Services - Contract for Overhead Allocation |  |  | Outside services expense
 |  |  |  |  | 52507300 | Outside Services - Tax |  |  | Outside services expense
 |  |  |  |  | 52507400 | Outside Services - IT |  |  | Outside services expense
 |  |  |  |  | 52507500 | Outside Services - Non Professional-Other |  |  | Outside services expense
 |  |  |  |  | 52507600 | Outside Services - Engineering |  |  | Outside services expense
 |  |  |  |  | 52507700 | Outside Services - Accounting |  |  | Outside services expense
 |  |  |  |  | 52508000 | Outside Services Professionals-Other |  |  | Outside services expense
Total |  |  | 014 | 13 |  | Net Outside Services Expense
F + FAR | 53100000 | 53199999 |  |  | 53102000 | Right of Way Lease |  |  | Rent Expense
 | 53800000 | 53899999 |  |  | 53800000 | Rent Expense - Personal Property |  |  | Rent Expense
 |  |  |  |  | 53801000 | Rent Expense - Real Property |  |  | Rent Expense
 |  |  | 015 | 14 |  | Net Rent Expense
F + FAR | 52501000 | 52501999 | 016A |  | 52501000 | Bad Debt Expense |  |  | Other Expense
 |  |  |  |  | 52501500 | Bank Charges |  |  | Other Expense
 | 52503600 | 52503999 | 016B |  | 52503600 | Data Collection Systems Expense |  |  | Other Expense
 | 52504200 | 52504300 | 016C |  | 52504200 | Political Contributions |  |  | Other Expense
 |  |  |  |  | 52504300 | [NAME] (Blocked from Posting, to be deleted) |  |  | Other Expense
 | 52505000 |  | 016D |  | 52505000 | Directors Fees |  |  | Other Expense
 | 56000000 | 56999999 | 016E |  | 56000000 | Contribution in Aid of Construction |  |  | Other Expense
 |  |  |  |  | 56000100 | Salvage Proceeds |  |  | Other Expense
 |  |  |  |  | 56001000 | Exploration Expenses |  |  | Other Expense
 |  |  |  |  | 56001100 | Production Expenses |  |  | Other Expense
 |  |  |  |  | 56001200 | Dry Hole Expenses |  |  | Other Expense
 |  |  |  |  |  | To catch any Expense missed
Total (016A+016B+016C+016D+016E) |  |  | 016 | 15 |  | Net Other Expense
F + FAR | 57000000 | 57399999 |  |  | 57000000 | Amortization Expense |  |  | DD&A Expense
 |  |  |  |  | 57000100 | Amortization Expense - Goodwill |  |  | DD&A Expense
 |  |  |  |  | 57000500 | Amortization of Underground Storage land and Land Rights |  |  | DD&A Expense
 |  |  |  |  | 57001000 | Amortization of Other Limited-term Gas Plant |  |  | DD&A Expense
 |  |  |  |  | 57003000 | Regulatory Debits |  |  | DD&A Expense
 |  |  |  |  | 57003500 | Regulatory Credits |  |  | DD&A Expense
 |  |  |  |  | 57004000 | Miscellaneous Amortization |  |  | DD&A Expense
 |  |  |  |  | 57100000 | Depletion Expense |  |  | DD&A Expense
 |  |  |  |  | 57200000 | Depreciation Expense |  |  | DD&A Expense
 |  |  |  |  | 57300000 | Depreciation, Depletion, & Amortization Expense (DP) |  |  | DD&A Expense
Total |  |  | 017 | 16 |  | Net  DD&A Expense
F + FAR | 59001000 | 59002999 |  |  | 59001000 | Sales/Use Tax Expense |  |  | Taxes Other Than Income & Payroll
 | 59003000 | 59099999 |  |  | 59001500 | [NAME] |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59002000 | Franchise/Annual Report Tax Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59002100 | Franchise/Annual Report Tax Expense-Utility |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59004000 | Ad Valorem Tax Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59004100 | Ad Valorem Tax Expense - Utility |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59005000 | Severance Tax Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59007000 | Excise Tax Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59008000 | Value Added Tax (VAT) Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59008100 | Consortium Tax Expense |  |  | Taxes Other Than Income & Payroll
 |  |  |  |  | 59008200 | Corporation Tax Expense |  |  | Taxes Other Than Income & Payroll
 | 59500000 | 59599999 |  |  | 59503000 | Production Tax Expense |  |  | Taxes Other Than Income & Payroll
Total |  |  | 018 | 17 |  | Net Taxes Other than Income & Payroll
F + FAR | 52502000 | 52503000 |  |  |  | Non Payroll Incoming Allocations (Primary) |  |  | Other allocations
 |  |  |  |  | 52502000 | EIS Allocations
 |  |  |  |  | 52502500 | EPSC Allocations |  |  | Other allocations
 |  |  |  |  | 52503000 | Allocations - Other (Blocked for Posting) |  |  | Other allocations
Total |  |  | 019 | 18 |  | Net Non -Payroll Allocations
F + FAR | 59810000 | 79999999 |  |  | 59810000 | FI/CO Reconciliation - Allocation |  |  | Other Income/Expense
 |  |  |  |  | 59810001 | FI/CO Reconciliation - Allocation Clearing |  |  | Other Income/Expense
 |  |  |  |  | 59810100 | FI/CO Reconciliation - Reposting |  |  | Other Income/Expense
 |  |  |  |  | 59810200 | FI/CO Reconciliation - Imputed Cost |  |  | Other Income/Expense
 |  |  |  |  | 59810300 | FI/CO Reconciliation - Settlements |  |  | Other Income/Expense
 |  |  |  |  | 59810310 | FI/CO Reconciliation - Settlements |  |  | Other Income/Expense
 |  |  |  |  | 59900000 | Settlement Account -  Research and Development |  |  | Other Income/Expense
 |  |  |  |  | 59900100 | Settlement Account -  Salaries and Wages |  |  | Other Income/Expense
 |  |  |  |  | 59900200 | Settlement Account - CIAC |  |  | Other Income/Expense
 |  |  |  |  | 59900300 | Settlement Account - Employee Expenses |  |  | Other Income/Expense
 |  |  |  |  | 59900400 | Settlement Account - Material |  |  | Other Income/Expense
 |  |  |  |  | 59900500 | Settlement Account - Other |  |  | Other Income/Expense
 |  |  |  |  | 59900600 | Settlement Account - Pension & Benefits |  |  | Other Income/Expense
 |  |  |  |  | 59900700 | Standard Cost Adjustment - FERC |  |  | Other Income/Expense
 |  |  |  |  | 59900800 | Settlement Account-AFUDC Debt |  |  | Other Income/Expense
 |  |  |  |  | 59900900 | Settlement Account-AFUDC Equity |  |  | Other Income/Expense
 |  |  |  |  | 59901000 | Settlement Account-Assessment |  |  | Other Income/Expense
 |  |  |  |  | 59901100 | Settlement Account-Activity Allocation |  |  | Other Income/Expense
 |  |  |  |  | 59901200 | Settlement Account-Second Settlements |  |  | Other Income/Expense
 |  |  |  |  | 59901300 | Settlement Account-JVA Cutback |  |  | Other Income/Expense
 |  |  |  |  | 59901400 | Settlement Account-AUC |  |  | Other Income/Expense
 |  |  |  |  | 59901500 | Settlement Account-Outside Services |  |  | Other Income/Expense
 |  |  |  |  | 59901600 | Settlement Account-Capitalized Interest |  |  | Other Income/Expense
 |  |  |  |  | 60010000 | Equity Earnings of Unconsolidated Affiliates - Domestic |  |  | Other Income/Expense
 |  |  |  |  | 60011000 | Equity Earnings of Unconsolidated Affiliates - Foreign. |  |  | Other Income/Expense
 |  |  |  |  | 60012000 | Equity Earnings of Unconsolidated Affiliates - Partnerships |  |  | Other Income/Expense
 |  |  |  |  | 60090000 | Equity Earnings of Consolidated Subs - Domestic |  |  | Other Income/Expense
 |  |  |  |  | 60091000 | Equity Earnings of Consolidated Subs - Foreign |  |  | Other Income/Expense
 |  |  |  |  | 60092000 | Equity Earnings of Consolidated Subs - Partnership |  |  | Other Income/Expense
 |  |  |  |  | 61000000 | Minority Interest Expense |  |  | Other Income/Expense
 |  |  |  |  | 62000000 | Interest Income - Third party |  |  | Other Income/Expense
 |  |  |  |  | 63000000 | Dividends - Third Party |  |  | Other Income/Expense
 |  |  |  |  | 63090000 | Dividends - Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 64010000 | Gain/Loss on Foreign Currency - Realized |  |  | Other Income/Expense
 |  |  |  |  | 64010100 | Gain/Loss on Foreign Currency - Realized-JVA |  |  | Other Income/Expense
 |  |  |  |  | 64010200 | Gain/Loss on Foreign Currency - Realized-Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 64010300 | Gain/Loss on Foreign Currency - Realized-Intercompany-JVA |  |  | Other Income/Expense
 |  |  |  |  | 64011000 | Gain/Loss on Foreign Currency - Unrealized |  |  | Other Income/Expense
 |  |  |  |  | 64011100 | Gain/Loss on Foreign Currency - Unrealized-JVA |  |  | Other Income/Expense
 |  |  |  |  | 64011200 | Gain/Loss on Foreign Currency - Unrealized-Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 64011300 | Gain/Loss on Foreign Currency - Unrealized-Intercompany-JVA |  |  | Other Income/Expense
 |  |  |  |  | 64020000 | Gain  on Disposition of Assets - Non Merchant |  |  | Other Income/Expense
 |  |  |  |  | 64020100 | Loss  on Disposition of Assets - Non Merchant |  |  | Other Income/Expense
 |  |  |  |  | 64022000 | Other Gains / Losses |  |  | Other Income/Expense
 |  |  |  |  | 64023000 | Over/Under Payments |  |  | Other Income/Expense
 |  |  |  |  | 64030000 | Gain/Loss on Physical Inventory Differences |  |  | Other Income/Expense
 |  |  |  |  | 69000000 | Other Income - Third Party |  |  | Other Income/Expense
 |  |  |  |  | 69001000 | Revenues from Nonutility Operations |  |  | Other Income/Expense
 |  |  |  |  | 69001100 | Expenses from Nonutility Operations |  |  | Other Income/Expense
 |  |  |  |  | 69005000 | Other Deductions |  |  | Other Income/Expense
 |  |  |  |  | 69007000 | Accounts Payable Discounts Forfeited Expense |  |  | Other Income/Expense
 |  |  |  |  | 69008000 | Accounts Receivable Discount Expense |  |  | Other Income/Expense
 |  |  |  |  | 69010000 | AFUDC - Equity |  |  | Other Income/Expense
 |  |  |  |  | 69090000 | Other Income/Expense - Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 69090500 | Other Expense - Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 69091500 | Nonoperating Rental Income |  |  | Other Income/Expense
 |  |  |  |  | 69092000 | Miscellaneous Nonoperation Income |  |  | Other Income/Expense
 |  |  |  |  | 69093200 | Other Deductions |  |  | Other Income/Expense
 |  |  |  |  | 69510000 | Management overview |  |  | Other Income/Expense
 |  |  |  |  | 69515000 | Reserve Activity |  |  | Other Income/Expense
 |  |  |  |  | 70000000 | Interest Expense - Third Party - Financing |  |  | Other Income/Expense
 |  |  |  |  | 70010000 | Interest Expense - Third Party |  |  | Other Income/Expense
 |  |  |  |  | 70011000 | Interest Expense - Short Term Debt |  |  | Other Income/Expense
 |  |  |  |  | 70012000 | Interest Expense - Long Term Debt |  |  | Other Income/Expense
 |  |  |  |  | 70020500 | Amort of Loss on Reacquired Debt |  |  | Other Income/Expense
 |  |  |  |  | 70021000 | Amort of Gain on Reacquired Debt - Credit |  |  | Other Income/Expense
 |  |  |  |  | 70090000 | Interest Expense - Intercompany - Financing |  |  | Other Income/Expense
 |  |  |  |  | 70090100 | Interest Expense - Intercompany |  |  | Other Income/Expense
 |  |  |  |  | 70090400 | Interest Expense - Project Systems |  |  | Other Income/Expense
 |  |  |  |  | 70090500 | Interest Expense - Other |  |  | Other Income/Expense
 |  |  |  |  | 70095000 | AFUDC - Debt |  |  | Other Income/Expense
 |  |  |  |  | 70095100 | AFUDC - Debt - Short Term |  |  | Other Income/Expense
 |  |  |  |  | 71000000 | Dividends on Co. [NAME]. Sec. Of Subs |  |  | Other Income/Expense
 |  |  |  |  | 71020000 | Amortization of Debt Discount and  Long Term Debt Expense |  |  | Other Income/Expense
 |  |  |  |  | 71020100 | Amortization of Debt Discount and  Long Term Debt Expense - Financing |  |  | Other Income/Expense
 |  |  |  |  | 71020500 | Amortization of Premium on Debt - Credit |  |  | Other Income/Expense
 |  |  |  |  | 71030000 | Discount on Assigned Receivables |  |  | Other Income/Expense
 |  |  |  |  | 75001000 | FIT Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75001100 | FIT Expense - due to Financing Activity - Current |  |  | Other Income/Expense
 |  |  |  |  | 75001100 | FIT Expense due to Financing Activity - Current |  |  | Other Income/Expense
 |  |  |  |  | 75001200 | FIT Expense - due to Financing Activity - Current - Non Utility |  |  | Other Income/Expense
 |  |  |  |  | 75002000 | SIT Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75002100 | SIT Expense - due to Financing Activity - Current |  |  | Other Income/Expense
 |  |  |  |  | 75002100 | SIT Expense due to Financing Activity - Current |  |  | Other Income/Expense
 |  |  |  |  | 75002200 | SIT Expense - due to Financing Activity - Current - Non Utility |  |  | Other Income/Expense
 |  |  |  |  | 75003000 | Foreign Income Tax Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75003100 | Foreign Income Tax Expense due to Financing Activity - Current |  |  | Other Income/Expense
 |  |  |  |  | 75011000 | FIT Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75012000 | SIT Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75013000 | Foreign Income Tax Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 75020000 | Consortium Tax Expense |  |  | Other Income/Expense
 |  |  |  |  | 75020500 | Corporation Tax Expense |  |  | Other Income/Expense
 |  |  |  |  | 76001000 | Deferred FIT Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 76002000 | Deferred SIT Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 76003000 | Deferred Foreign Income Tax Expense - Non Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 76011000 | Deferred FIT Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 76012000 | Deferred SIT Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 76013000 | Deferred Foreign Income Tax Expense - Utility - Current |  |  | Other Income/Expense
 |  |  |  |  | 77001000 | Deferred FIT Expense - Non Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77001100 | Deferred FIT Expense CR-Non Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77002000 | Deferred SIT Expense - Non Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77002100 | Deferred SIT Expense CR-Non Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77003000 | Deferred Foreign Income Tax Expense - Non Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77011000 | Deferred FIT Expense - Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77011100 | Deferred FIT Expense CR-Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77012000 | Deferred SIT Expense - Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77012100 | Deferred SIT Expense CR-Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77013000 | Deferred Foreign Income Tax Expense - Utility - Non Current |  |  | Other Income/Expense
 |  |  |  |  | 77090500 | Current Investment Tax Credits |  |  | Other Income/Expense
 |  |  |  |  | 78000000 | Income / Loss due to Change in Accounting Principle |  |  | Other Income/Expense
 |  |  |  |  | 78001000 | Extraordinary Gain/Loss |  |  | Other Income/Expense
 |  |  | 020 |  |  | Net Other Income Expense
(100) =  Sum of (010) thru (020) |  |  | 100 | 25 |  | Net Department Expense Excluding Payroll, Benefits and Taxes | (100) =  Sum of (010) thru (020) |  |  | 022
F + FAR | All Cost Elements |  | 100A |  |  | Deparmental Expense Excluding Payroll, Benefit and Taxes Charged  to Capital Projects | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"
Exclude | 52000500 | 52000999
Exclude | 52001000 | 52001000
Exclude | 59003000 | 59003999
Exclude | 59099900
Exclude | 82000043 | 82000045
Exclude | 82000000 | 82999999
F + FAR | All Cost Elements |  | 100B |  |  | Deparmental Expense Excluding Payroll, Benefit and Taxes  Charged  to Overheads | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C"
Exclude | 52000500 | 52000999
Exclude | 52001000 | 52001000
Exclude | 59003000 | 59003999
Exclude | 59099900
Exclude | 82000043 | 82000045
Exclude | 82000000 | 82999999
F + FAR | All Cost Elements |  | 100C |  |  | Deparmental Expense Excluding Payroll, Benefits and Taxes Charged  from / to Expense Projects | Object number (OBJNR) can be : K* & F Cost center #  & *   OR & last 4 digits of the F Cost center & *  Partner object (PAROB) can be : PR & * (convert to WBS from PRPS) and WBS begins E…, X…   OR K* &  F cost center  # & * Debit /Credit Indicator ([NAME]):  "C" or "D"
Exclude | 52000500 | 52000999
Exclude | 52001000 | 52001000
Exclude | 59003000 | 59003999
Exclude | 59099900
Exclude | 82000043 | 82000045
Exclude | 82000000 | 82999999
F + FAR | All Cost Elements |  | 100D |  |  | Deparmental Expense Excluding Payroll, Benefits and Taxes Charged from / to Cost Centers | Object number (OBJNR): K* & F Cost center # & * Partner object (PAROB): K* and the last 4 digits of the partner object is not the same as the last 4 characters of the OBJNR     OR and the next 4 digits are not the same as the last 4 characters of the OBJNR Debit /Credit Indicator ([NAME]):  "C" or "D"
Exclude | 52000500 | 52000999
Exclude | 52001000 | 52001000
Exclude | 59003000 | 59003999
Exclude | 59099900
Exclude | 82000043 | 82000045
Exclude | 82000000 | 82999999
102 - 100 - (100A+ 100B+100C+100D) |  |  | 100E |  |  | Deparmental Expense Excluding Payroll, Benefit and Taxes  charged  from /  to other O&M | This is a plug number :102 - 100 - (100A+ 100B+100C+100D)
100A+ 100B + 100C + 100D + 100E |  |  | 101 | 24 |  | Total Deparmental Expense Excluding Payroll, Benefits and Taxes  Charged in/out | 100A+ 100B + 100C + 100D + 100E
All postings to  "F" cost centers  except 001, 004 and 007 postings to F c-ctr | All Cost Elements |  | 102 | 19 |  | Gross Department Expense Excluding Payroll, Benefits and Taxes | All postings to "F" cost centers except 001, 004  and 007 postings to F c-ctr : Object number (OBJNR): K* & F Cost center # & *  OR & last 4 digits of the F Cost center & * Partner Object PAROB = K*R "F Cost center #" Exclude Settlement to R Cost Center:  Transaction type = KOAO/KOAL/KOAP & Dr/Cr Indicator = "O" |  |  | 024
Exclude | 52000500 | 52000999
Exclude | 52001000 | 52001000
Exclude | 59003000 | 59003999
Exclude | 59099900
Exclude | 82000043 | 82000045
Exclude | 82000000 | 82999999
(103) = Sum of (003),  (006), (009), and (100) |  |  | 103 | 20 |  | Net Department Total Expense | (103) = Sum of (003),  (006), (009), and (100) |  |  | 025
(104) = Sum of (001), (004), (007) and (102) |  |  | 104 | 26 |  | Gross Department Total Expense | (104) = Sum of (001), (004), (007) and (102) |  |  | 026
 |  |  |  |  |  | Other Costs
F + FAR | 80000000 | 80020042 | 021 | 8 |  | Other Non-Payroll allocations (Secondary)
 | 80020046 | 80999999
F + FAR | 53000000 |  | 022 |  | 53000000 | Facility Fuel - Gas
Total (021 + 022) |  |  | 023 |  |  | Total Other Costs
104 + 023 |  |  |  |  |  | Gross Department Total Expense including Other Costs | 104 + 023
 |  |  | 200 |  |  | SUMMARY OF ALLOCATIONS BY ENTITY FOR CAPITAL
 | All Cost Elements |  | 200A |  |  | Total of allocations for Capital listed by each [NAME] | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"  Sort by partner company code (PBUKRS)
Sum of individual amounts in 200A |  |  | 200B |  |  | Total of allocations for Capital to other Entities (one number) | Total of individual capital allocations
 |  |  | 201 |  |  | SUMMARY OF ALLOCATIONS BY ENTITY FOR OVHD
 | All Cost Elements |  | 201A |  |  | Total of allocations for OVHD listed by each [NAME] | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C" Sort by partner company code (PBUKRS)
Sum of individual amounts in 201A |  |  | 201B |  |  | Total of allocations for OVHD to other Entities (one number) | Total of individual OVHD allocations
 |  |  | 202 |  |  | SUMMARY OF ALLOCATIONS BY ENTITY FOR EXPENSE
 | All Cost Elements |  | 202A |  |  | Total of allocations for expense listed by each [NAME] | Object number (OBJNR) can be : K* & F Cost center #  & *   OR & last 4 digits of the F Cost center & *  Partner object (PAROB) not equal to <> 1)PR & * (convert to WBS from PRPS) and WBS begins C…, B…T    2)begins with "OROH" Debit /Credit Indicator ([NAME]):  "C" or "D" Sort by partner company code (PBUKRS)
Sum of individual amounts in 202A |  |  | 202B |  |  | Total of allocations for expense to other Entities (one number) | Total of individual expenses allocations
 |  |  | 203 |  |  | SUMMARY OF TOTAL ALLOCATIONS BY ENTITY
200A + 201A + 202A | All Cost Elements |  | 203A |  |  | Total of allocations listed by each [NAME] | Total by company for all allocations
Sum of individual amounts in 203A |  |  | 203B |  |  | Total of allocations to other Entities (one number) | Total of individual company allocations
 |  |  | 300 |  |  | SUMMARY OF PAYROLL TAXES BY ENTITY FOR CAPITAL
F + FAR | 59003000 | 59003999 | 300A |  |  | Total of Payroll Taxes for Capital listed by each [NAME] | Object number (OBJNR): K* & F Cost center # & * OR & last 4 digits of the F Cost center & * Partner object (PAROB): PR (convert to WBS from PRPS) and WBS begins C…, B…., or T…. Debit /Credit Indicator ([NAME]):  "C"
 | 59099900
 | 80020045
Sum of individual amounts in 300A |  |  | 300B |  |  | Total of Payroll Taxes for Capital to other Entities (one number) | Total of individual capital Payroll Taxes
 |  |  | 301 |  |  | SUMMARY OF PAYROLL TAXES BY ENTITY FOR OVHD
F + FAR | 59003000 | 59003999 | 301A |  |  | Total of Payroll Taxes for OVHD listed by each [NAME] | Object number (OBJNR):K* &  F Cost center #  & * OR & last 4 digits of the F Cost center & * Partner object ([NAME]): begins with "OROH" Debit /Credit Indicator ([NAME]):  "C"
 | 59099900
 | 80020045
Sum of individual amounts in 301A |  |  | 301B |  |  | Total of Payroll Taxes for OVHD to other Entities (one number) | Total of individual OVHD Payroll Taxes
 |  |  | 302 |  |  | SUMMARY OF PAYROLL TAXES BY ENTITY FOR EXPENSE
F + FAR | 59003000 | 59003999 | 302A |  |  | Total of Payroll Taxes for expense listed by each [NAME] | Object number (OBJNR) can be : K* & F Cost center #  & *   OR & last 4 digits of the F Cost center & *  Partner object (PAROB) not equal to <> 1)PR & * (convert to WBS from PRPS) and WBS begins C…, B…T    2)begins with "OROH" Debit /Credit Indicator ([NAME]):  "C" or "D" Sort by partner company code (PBUKRS)
 | 59099900
 | 80020045
Sum of individual amounts in 302A |  |  | 302B |  |  | Total of Payroll Taxes for expense to other Entities (one number) | Total of individual expenses Payroll Taxes
 |  |  | 303 |  |  | SUMMARY OF TOTAL PAYROLL TAXES BY ENTITY
300A + 301A + 302A |  |  | 303A |  |  | Total of Payroll Taxes listed by each [NAME] | Total by company for all Payroll Taxes
Sum of individual amounts in 303A |  |  | 303B |  |  | Total of Payroll Taxes to other Entities (one number) | Total of individual company Payroll Taxes
 | *** Sample cost elements - need gross/net amounts for each and every Non-Payroll cost element.
F + FAR |  |  | 010 |  | 52001500 | Gross Employee Expense - Club Dues |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Employee Expense - Club Dues
F + FAR |  |  | 010 |  | 52004500 | Gross Employee Expense - Travel |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Employee Expense - Travel
F + FAR |  |  | 011 |  | 52500500 | Gross Business Expense - Advertising |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Business Expense - Advertising
F + FAR |  |  | 013 |  | 53501000 | Gross Equipment Expense - Materials and Supplies |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Equipment Expense - Materials and Supplies
F + FAR |  |  | 014 |  | 52507000 | Gross Outside Services - Legal |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Outside Services - Legal
F + FAR |  |  | 014 |  | 52507700 | Gross Outside Services - Accounting |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Outside Services - Accounting
F + FAR |  |  | 015 |  | 53800000 | Gross Rent Expense - Personal Property |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Rent Expense - Personal Property
F + FAR | 52501000 | 52501999 | 016 |  |  | Gross Other Expense |  |  | Employee Expense
 |  |  |  |  |  | Less:  Capitalized in/out |  |  | Employee Expense
Total |  |  |  |  |  | Net Other Expense