Spreadsheet: barry_tycholiz__848__2002 Plan Worksheet CC107322
Sheet: Detail Breakdown

West Gas Origination - Denver (107322)
2002 Direct Expense Plan
 |  | 2001 | 2001 | 2001 | 2002
 |  | JULY YTD | FORECAST | PLAN | PLAN
Description |  | $ | $ | $ | $
Compensation/Taxes and Benefits
Compensation |  | 398518
Salaries & Wages |  | 0 |  | 548803 | 721799
Special Pays (Employment Agreement, Sign-on, [NAME], etc.) |  | 0 |  | 0 | 0
Benefits & Payroll Taxes
Benefits |  | 39553 |  | 79564 | 99284
Payroll Taxes |  | 20121 |  | 42980 | 38562
TOTAL COMPENSATION/TAXES AND BENEFITS
Employee Expense
Conferences & Training |  | 0 |  | 17496
Club Dues |  | 2000 |  | 0 | 3500
Employee Memberships & Dues |  | 8000 |  | 0 | 15000
Overtime/Working Meals |  | 6775 |  | 4800
Communications Expense (Pager/Cellular) |  | 29165 |  | 9600 | 50000
Tuition Reimbursement |  | 0 |  | 0
Employee Entertainment (team building, internal offsites, etc.) |  | 0 |  | 0 | 5000
Other Employee Expenses |  | 5072 |  | 12000
Recruiting & Relocations
Recruiting |  | 0 |  | 11200 | 5000
Relocation Expenses |  | 0 |  | 10000
TOTAL EMPLOYEE EXPENSE
Travel & Entertainment
Travel |  | 41160 |  | 96000
Air (50%) |  | 0 |  | 0
Lodging (35%) |  | 0 |  | 0
Meals (10%) |  | 0 |  | 0
Other (5%) |  | 0 |  | 0
Client Entertainment |  | 13202 |  | 18000
Customer Meetings |  | 0 |  | 130000
TOTAL TRAVEL & ENTERTAINMENT
Consulting
Advertising & Promotions |  | 4904 |  | 9996 | 10000
Outside Services
Legal |  | 9525 |  | 0 | 20000
Audit |  | 0 |  | 0
Tax |  | 0 |  | 0
IT |  | 0 |  | 0
Engineering |  | 0 |  | 0
Accounting |  | 0 |  | 0
Professional Consultants/Contractors |  | 884 |  | 3120
Other (Temporaries) |  | 0 |  | 0
TOTAL C0NSULTING
Office
Office Supplies
Subscriptions & Periodicals |  | 1459 |  | 12756
Postage & Freight Expenses |  | 937 |  | 5484
Office Supplies |  | 4391 |  | 3780 | 8000
Technology (computers, monitors, palm pilots, etc.) |  | 14833 |  | 35124
Rent - Office, Warehouse & Tower (increase by 5%) |  | 83957 |  | 120000
Equipment Rental (fax, copier, etc.) |  | 7074 |  | 6000 | 15000
Corporate Rent (graphics, concierge, parking, mail service, cafeteria, etc.) |  | 1166 |  | 0 | 2500
TOTAL OFFICE
Controllable Infrastructure
Corporate IT (EIS Charges) |  | 570 |  | 0 | 1000
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) |  | 28600 |  | 15192
TOTAL ANALYSTS/ASSOCIATES
Other Expense
Company Membership & Dues |  | 0 |  | 14472
Charitable Contributions |  | 0 |  | 3600
Transportation |  | 0 |  | 0
Taxes Other Than Income |  | 132 |  | 0
Other Expense |  | 18021 |  | 0 | 35000
TOTAL OTHER EXPENSES
Outside Legal |  | 0 |  | 0
TOTAL OUTSIDE LEGAL
Outside Tax |  | 0 |  | 0
TOTAL OUTSIDE TAX
Depreciation & Amortization
Depreciation |  | 8936 |  | 0 | 17870
Amortization |  | 0 |  | 0
TOTAL DEPRECIATION & AMORTIZATION
TOTAL DIRECT EXPENSES
 |  |  |  |  | 4220000