Spreadsheet: thomas_martin__39855__2002 Plan Worksheet CC150297
Sheet: Assumptions

ENRON NORTH AMERICA
Team Name
G & A Expense Worksheet
2002 Plan
CC Name:  West Origination
CC #:  107321 |  |  |  |  |  |  |  |  | AVERAGE
 |  |  |  |  |  | 2001 | 2001 | 2001 | MONTHLY |  | TOTAL | 2002 |  | Estimated |  |  | Planned
 |  |  |  |  |  | JULY YTD | FORECAST | PLAN | AMOUNT |  | 2001 | PLAN |  | 2000 * | [NAME] |  | 2000 |  |  | Notations
Staffing Summary:
 | Title | HC | Avg. Sal
 | Executive | 1 | 0
 | Dir | 2 | 0
 | Mgr | 3 | 0
Total Comm.
 | Assoc. | 2 | 0
 | Anal. | 1 | 0
 | Sr. Specialist | 0 | 0
 | Specialist | 0 | 0
 | Technical | 0 | 0
 | [NAME] | 1 | 0
Total Non-Comm.
Total 2002 Salaries [NAME]
Jan Salaries |  |  |  |  | Jan
 |  | Merit Increase |  | 0.0425
 |  | Prom, Equity, Increase |  | 0.025
Feb - Dec Salaries |  |  |  |  | Feb-Dec
Total 2002 Salaries Post Merit |  |  |  |  |  |  |  | 800760 |  |  |  |  |  |  |  |  | 3721931
Other Compensation:
 | Severance |  |  |  |  |  |  |  | 0 |  | 0
 | Personal Best Awards |  |  |  |  |  |  |  | 0 |  | 0
 | Interns & Summer Hires |  |  |  |  |  |  |  | 0
 | Special Payments (Includes Employment Agreements) |  |  |  |  |  |  | 55000 | 0 |  | 0 |  |  | 131000 |  |  | 790000 |  |  | (i.e. [NAME] in June)
 | Phantom Stock/Stock Options |  |  |  |  |  |  |  | 0 |  | 0
 | Annual Bonus and Related Payroll Taxes |  |  |  |  |  |  |  | 0 |  | 0
Total Compensation
Total 2002 Salaries & Compensation |  |  |  |  |  | 310811
Benefits (excludes contract labor):
Total Benefits |  |  |  |  |  | 42995 |  | 112758 |  |  | 0 |  |  |  |  |  | 577677 |  |  | To be updated using formulas provided to us in plan templates.
Payroll Taxes (excludes contract labor):
Total Payroll Taxes |  |  |  |  |  |  |  | 54453 |  |  | 0 |  |  |  |  |  | 257026 |  |  | To be updated using formulas provided to us in plan templates.
Employee Expenses: (use rate per Avg Commercial employee)
 | Conferences & Training |  |  |  |  | 1124 |  | 5112 |  |  |  |  |  |  |  |  | 79187
 | Employee Memberships & Dues |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 6149
 | Overtime/Working Meals |  |  |  |  | 19870 |  | 13308 |  |  |  |  |  |  |  |  | 32919
 | Employee Entertainment (Group Functions, etc.) |  |  |  |  | 0 |  | 0
 | Communications Exp (Pager/Cellular Exp) |  |  |  |  | 4390 |  | 6708 |  |  |  |  |  |  |  |  | 134475
 | Club Dues |  |  |  |  | 10 |  | 0
 | Tuition Reimbursement |  |  |  |  | 0 |  | 0
 | Other Employee Expense |  |  |  |  | 0 |  | 54012
Total Employee Expenses
Travel & Entertainment Expense:
 | Travel:
 | Travel - Air
 | Travel - Lodging
 | Travel - Meals
 | Travel - Other
 | Total Travel |  |  |  |  | 54484 |  | 20088
 | Client Entertainment |  |  |  |  | 6445 |  | 50004
 | Customer Meetings |  |  |  |  | 0 | 0 | 0
Total Travel & Entertainment Expense
Recruiting & Relocations: (use rate per Avg Commercial employee)
 | Recruiting Expenses |  |  |  |  | 0 |  | 0 |  |  |  |  |  | 40415 |  |  | 0
 | Relocation Expenses |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 4832
Total Recruiting & Relocations
Outside Services:
 | Outside Services - Legal |  |  |  |  | 0 |  | 100000 |  |  |  |  |  |  |  |  | 500000
 | Outside Services - Audit |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 7818
 | Outside Services - Tax |  |  |  |  | 0 |  | 2000
 | Outside Services - IT |  |  |  |  | 0 |  | 0
 | Outside Services - Professional |  |  |  |  | 0 |  | 0
 | Outside Services - Engineering |  |  |  |  | 0 |  | 0
 | Outside Services - Accounting |  |  |  |  | 0 |  | 0
 | Outside Services - Contract OH |  |  |  |  | 0 |  | 0
 | Outside Services - Other |  |  |  |  | 0 |  | 0
Total Outside Services
Supplies & Other Expenses: (use rate per Avg Total Employee)
 | Subscriptions & Periodicals |  |  |  |  | 48 |  | 0 |  |  |  |  |  |  |  |  | 44846
 | Postage & Freight Expenses |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 11250
 | Office Supplies & Expense |  |  |  |  | 2165 |  | 9000 |  |  |  |  |  | 1428 |  |  | 2858
Total Supplies & Expenses
Marketing: (use rate per Avg Commercial Employee)
 | Advertising & Promotions |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 9500
Total Marketing Expenses
Charitable Contributions:
 | Donations & Contrib |  |  |  |  | 500 | 500 | 0 | 0 |  | 0 |  |  | 17614 |  |  | 0 |  |  | Ask teams if they will be making any contributions.
Total Charitable Contributions
Rents: (use current rental expense, increase by 5%)
 | Rent - Office & Warehouse |  |  |  |  | 0 |  | 0 |  |  |  |  |  | 0 |  |  | 0
 | Equipment Rental (fax, copier, etc.) |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 3941
Total Rents
Technology: (use rate per Avg Total Employee) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 15249
 | Technology (Computers, Monitors, [NAME], etc.) |  |  |  |  | 8737 |  | 17580
Total Technology
Advertising & Promotions |  |  |  |  |  | 0 | 0 | 0 |  |  |  | 0
Transportation |  |  |  |  |  | 0 |  | 0 |  |  |  |  |  | 0 |  |  | 0
Corporate IT (EIS charges) |  |  |  |  |  | 11897 |  | 86000 |  |  |  |  |  |  |  |  | 249410
 | (Includes long distance, telephone services, etc)
Corporate Rent (EPSC charges) |  |  |  |  |  | 16887 |  | 59472 |  |  |  |  |  |  |  |  | 408678
 | (Includes graphics, concierge, parking , bus passes, mail service
 | TAP svc fee, etc)
Other Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140348
 | Associate/Analyst (Use Flat Rates assigned) |  |  |  |  |  |  | 42876 | 0 |  |  |  |  |  |  |  |  |  |  | 2 Associates - $12,000/month, 1 Analyst - $7,800/month
 | Company Membership & Dues |  |  |  |  | 0 |  | 0
 | Other Expenses |  |  |  |  | 1065 |  | 0
 | Billable Expense Clearing |  |  |  |  | 0 |  | 0
Total Other Expenses
Taxes Other than Income |  |  |  |  |  | 227 |  | 0 |  |  |  | 0
Depreciation |  |  |  |  |  | 0 |  | 0 | 0 |  |  | 0 |  | 0 |  |  | 0
Amortization |  |  |  |  |  | 0 |  | 0 | 0 |  |  | 0 |  | 540000 |  |  | 434772
Total G & A Expenses