Spreadsheet: kenneth_lay__19478__Allocations to EIM 2002 Plan v2
Sheet: Allocations Detail

2002 Plan Allocated Costs
2002 Plan Compared to 2001
Allocations |  |  |  |  |  | Allocations |  |  |  | Explanation
 |  |  |  |  |  |  | Proposed | EIM Agreed
 |  |  |  |  |  | 2001 2CE | Allocation | 2002 Plan | % Change
Executive |  |  |  |  |  | 9 | 12 |  |  | Agreed
Legal |  |  |  |  |  | 197 | 315 | 250 |  | Adjusted to a reasonable increase from 2001 amount
RAC |  |  |  |  |  | 1107 | 1111 |  |  | Agreed
Accounting |  |  |  |  |  |  | 350 |  |  | Agreed
Tax |  |  |  |  |  | 83 | 280 | 150 |  | Adjusted to a reasonable increase from 2001 amount
Risk Management |  |  |  |  |  | 375 | 1652 |  |  | agreed - $1.6 MM for insurance premiums for Mills - included in Mills 2002 Plan
SAP |  |  |  |  |  | 614 | 415 |  |  | Agreed
Accounts Payable |  |  |  |  |  | 318 | 326 | 326 |  | Agreed
Human Resources |  |  |  |  |  | 224 | 283 |  |  | Agreed with [NAME]
Benefit Plans and Comp |  |  |  |  |  |  | 2020 |  |  | Agreed
Public Affairs - Gov't Affairs |  |  |  |  |  | 512 | 1700 | 512 |  | Agreed with Shapiro
Public Affairs - EH&S |  |  |  |  |  |  |  | 500
Community Relations |  |  |  |  |  | 79 | 122 | 0 |  | Mills have included costs in their 2002 Plans
Total Corp
Total Corp Finance |  |  |  |  |  | 308 | 835.838 | 600 |  | Adjusted to reasonable increase from 2001 amount
Human Resources |  |  |  |  |  | 810.548 | 808 | 515 |  | Agreed with [NAME]
Legal |  |  |  |  |  | 679.396 | 1103 | 800
Esource |  |  |  |  |  | 166.619 | 259 | 0
Tax |  |  |  |  |  | 362.751 | 605 | 363
Competitive Analysis/Bus Controls |  |  |  |  |  | 746.608 | 460 | 460.176
BAR |  |  |  |  |  | 100 | 249
BAR - Transaction Support |  |  |  |  |  | 375 | 1057 | 600
Assurance Services |  |  |  |  |  |  | 262 | 50
Public Relations |  |  |  |  |  | 302.8 | 461 | 200 |  | Agreed - Evaluating $[NAME] of events, trade shows and marketing
Buildout and Other |  |  |  |  |  |  | 348 | 348
Total ENA
EEL Global Finance |  |  |  |  |  |  |  | 64
EEL Public Relations |  |  |  |  |  | 116.4 |  | 40
Online |  |  |  |  |  |  |  | 0 |  | already allocated from ENW
Human Resources |  |  |  |  |  | 35.96 |  | 50
Legal |  |  |  |  |  |  |  | 250
RAC |  |  |  |  |  | 11.762 |  | 0 |  | Already allocated from Corp
Transaction Support |  |  |  |  |  |  |  | 70
Tax |  |  |  |  |  | 30.826 |  | 143
Deal driven costs |  |  |  |  |  |  |  | 0
Labour distribution |  |  |  |  |  | 895.88 |  | 0
IT operations |  |  |  |  |  | 593 |  | 500
Occupancy |  |  |  |  |  |  |  | 709
Depreciation |  |  |  |  |  |  |  | 740
Support cost centres |  |  |  |  |  |  |  | 0
Total Europe
Energy Operations
Mid Office - EIM Direct |  |  |  |  |  | 9941
ENW Fin Settlements/Confirms |  |  |  |  |  | 333.394 | 228 | 228
Other ENW Mid Office |  |  |  |  |  |  |  | 908
Indirects |  |  |  |  |  |  | 1229 | 0 |  | Already allocated from Corp
Allocated Bonus |  |  |  |  |  |  | 845 | 0 |  | Included in EIM bonus accrual
Enron Online |  |  |  |  |  |  | 2867 | 750
IT Ecommerce (Clickpaper) |  |  |  |  |  | 5195 | 751 | 250
IT Development |  |  |  |  |  | 2927 | 17684 |  |  | reflects $7.5MM cash spend of which 25% expensed
IT Infrastructure |  |  |  |  |  | 1340 | 3381 | 3380.999
IT Entrprise Portal Solutions |  |  |  |  |  | 0 | 66 | 0
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: