Spreadsheet: louise_kitchen__22663__Allocations to ENA 2002 Plan 
Sheet: Allocations Detail

2002 Plan Allocated Costs
2002 Plan Compared to 2001 Forecast
Allocations |  |  |  |  |  | Allocations |  |  |  | Comments
 |  |  |  |  |  |  | Proposed | ENA Agreed
 |  |  |  |  |  | 2001 2CE | Allocation | 2002 Plan | % Change
Executive |  |  |  |  |  | 0 | 140 | 140
Legal |  |  |  |  |  | 2199 | 2383 | 2383
RAC |  |  |  |  |  | 9545 | 8091 | 7364 |  | agreed to reducing [NAME] to 5% of total budget (vs 25%) and Market Risk Mgmt to 48% of total budget (vs 54%)
Accounting |  |  |  |  |  | 3381 | 3150 | 3150 |  | audit fees for opinion
Tax |  |  |  |  |  | 1021 | 2278 | 2278
Risk Management |  |  |  |  |  | 4902 | 8429 | 0 |  | [NAME] to review property insurance coverage and respond
SAP |  |  |  |  |  | 5190 | 6722 | 6722
Accounts Payable |  |  |  |  |  | 404 | 254 | 254
Human Resources |  |  |  |  |  | 4493 | 3732 |  |  | agreed to a 1/3 reduction of Click at Home
Benefit Plans and Comp |  |  |  |  |  | 17576 | 17642 | 17642
Public Affairs |  |  |  |  |  | 12845 | 15809 | 0 |  | status??
Community Relations |  |  |  |  |  | 1104 | 1801 | 1801
Aviation |  |  |  |  |  | 1314 | 3095 |  |  | agreed to a 1/3 reduction- should we reduce further?
Total Corp
Total Corp Finance |  |  |  |  |  | 4301 | 3719 | 0
Assurance Services |  |  |  |  |  |  |  | 156
Canada |  |  |  |  |  |  |  | 0 |  | [NAME] reworking
Competitive Analysis/Bus Controls |  |  |  |  |  | 2092 | 1456 | 1456
Esource |  |  |  |  |  | 0 | 268 | 268 | 0 | direct bill to commercial teams as used
Financial Operations |  |  |  |  |  | 12065 | 7805 | 7805
Human Resources |  |  |  |  |  | 5799 | 3651 | 3651
Legal |  |  |  |  |  |  | 24122 | 24122 |  | [NAME] 100% to commercial teams
Public Relations |  |  |  |  |  | 1529 | 517 | 517
Research |  |  |  |  |  | 3978 | 2698 | 2698
Tax |  |  |  |  |  |  |  | 1384
Technical Services |  |  |  |  |  | 2287 | 2714 | 2714 |  | [NAME] 100% to commercial teams
Transaction Support |  |  |  |  |  | 2094 | 1261 | 1261
Treasury |  |  |  |  |  | 1966 | 2641 | 2641
Buildout and Other |  |  |  |  |  | 3119 | 2992 | 2992
Total ENA
Energy Operations- Total
Direct Operations |  |  |  |  |  | 28075
Global Functions |  |  |  |  |  | 4076
Amortization & Depreciation |  |  |  |  |  | 4558 | 4190
Indirects |  |  |  |  |  |  | 5420
Allocated Bonus |  |  |  |  |  | 2493 | 3125
Enron Online
Enron Online Allocated Bonus |  |  |  |  |  | 1833 | 2440 |  |  | researching their 2001 bonus amount- doesn’t match what we're recording this year- much higher
IT Development
IT Development Allocated Bonus |  |  |  |  |  | 1833 | 3089 |  |  | researching their 2001 bonus amount- doesn’t match what we're recording this year- much higher
NW Development Depreciation |  |  |  |  |  | 4916 | 2952
ENA  Development Depreciation |  |  |  |  |  | 5538 |  |  |  | depreciation initiated from projects on our balance sheet, not an allocation from IT
IT Infrastructure
IT Infrastructure Allocated Bonus |  |  |  |  |  | 1833 | 1331 |  |  | researching their 2001 bonus amount- doesn’t match what we're recording this year- much higher
Infrastructure Depreciation |  |  |  |  |  | 10931 | 17742 |  |  | 2001 fc will only be realized with IT discontinuing billing of projects that should be capitalized over 5 yrs vs 3 yrs
IT Entrprise Portal Solutions |  |  |  |  |  | 0 | 53
Total ENW
TOTAL Allocations
 |  | Margin change from: 12/31/00
 |  | DPR Change |  | 0
 |  | MPR Change |  | 0
 |  | Other Margin Changes |  | 0
 |  | Total Change
 |  | Prior Day: |  | 0
 |  | Current Day: |  | 0
 |  | Change: