Spreadsheet: michelle_lokay__26921__Coding_QuickRef
Sheet: SAP Coding

ET&S HOME OFFICE (Houston & Omaha)
Coding [NAME]
 |  |  |  | GL
 | Expense Description |  |  | Account # | Material # | (For vendor invoice coding only)
Employee Expense
 | Club Dues |  |  | 52001500 | 9000137
 | Conferences, Course Fees & Tuition |  |  | 52002000 | 9000137
 | Expenses - Other
 | Clothing |  |  | 52002500 | 9000003
 | Protective Clothing |  |  | 52002500 | 9000004
 | Meals & Entertainment |  |  | 52003000 | 9000137
 | Client Meals & Entertainment |  |  | 52003500 | 9000137
 | Professional Dues & Memberships |  |  | 52004000 | 9000137
 | Travel & Lodging |  |  | 52004500 | 9000137
General Business
 | Advertising Expense (PR Services) |  |  | 52500500 | 9000002
 | Advertising Expense (Commercial printing, decals, logos, etc.) |  |  | 52500500 | 9000019
 | Communications Expense (Pagers, Cell Phones-services) |  |  | 52503500 | 9000021 |  | Functional Areas (Primarily vendor invoice coding):
 | Communications Expense (Pagers, Cell Phones-equipment) |  |  | 52503500 | 9000116
 | Company Memberships & Dues |  |  | 52504000 |  |  | 0162 | Enron Radio Advertising
 | Charitable Contributions |  |  | 52504100 |  |  | 0163 | Enron TV Advertising
 | Political Contributions |  |  | 52504200 |  |  | 0164 | Enron Collateral
 | Computer Expense: |  |  |  |  |  | 0165 | Enron Publications
 | Computer cases, disk drives, LAN equipment, modems |  |  | 52504500 | 9000025 |  | 0166 | Enron Internet Advertising
 | Computer, PC, & LAN services |  |  | 52504500 | 9000028 |  | 0167 | [NAME]
 | Software, licenses |  |  | 52504500 | 9000112 |  | 0168 | [NAME]
 | Fees & Permits |  |  | 52505500 |  |  | 0169 | [NAME]
 | Fines & Penalties |  |  | 52506000 |  |  | 0170 | Conferences - Enron Only
 | Outside Services - Legal |  |  | 52507000 | 9000142 |  | 0171 | Conferences - Client
 | Outside Services - Audit |  |  | 52507100 | 9000142 |  | 0172 | Conferences - Other
 | Outside Services - Tax |  |  | 52507300 | 9000142 |  | 0173 | Lobbying
 | Outside Services - IT |  |  | 52507400 | 9000073 |  | 0174 | Relocation
 | Outside Services - Non-Professional-Other (Temps, contract) |  |  | 52507500 | 9000067 |  | 0175 | Temporary Services
 | Outside Services - Engineering (Fire, Safety, Environmental) |  |  | 52507600 | 9000040 |  | 0176 | Cellular Phone Charges
 | Outside Services - Accounting |  |  | 52507700 | 9000142 |  | 0177 | Pager Charges
 | Outside Services - Professionals-Other |  |  | 52508000 | 9000073
 | Postage & Freight (UPS, FedEx) |  |  | 52508100 | 9000062
 | Subscriptions & Publications (Books) |  |  | 52508500 | 9000011
 | Subscriptions & Pubs (Magazines, Newspapers, Periodicals) |  |  | 52508500 | 9000113
 | Matls & Supplies Fleet & Equipment Exp (vehicle exp):
 | Repairs/Services |  |  | 53501000 | 9000125
 | Equipment & Accessories |  |  | 53501000 | 9000127
 | Supplies & Expense (office supplies):
 | Office equipment, calculators, copiers, typewriters |  |  | 53600000 | 9000093
 | Pens, markers, tape, etc. |  |  | 53600000 | 9000095
 | Paper, Stationery, Envelopes |  |  | 53600000 | 9000097
 | Rent Expense - Personal Property |  |  | 53800000
 | Rent Expense - Real Property (Land & Buildings) |  |  | 53801000
 | Utilities (gas, water, electricity) |  |  | 53900000 | 9000123
 | Vehicle Fuel |  |  | 54000000 | 9000144
 | Coding structure for expenses: | GL Co # | Tax Code | GL Account | Cost Center | FAR Order |  | WBS Element
 |  | XXXX | XX | XXXXXXXX | XXXXXX | XXXXXXXXXXXX |  | XXXXXXXXXXXXX
 |  | Functional Area | Material | Description
 |  | XXXX | [NAME]
 | GL Co Number | Co. 0060 (TW), or 0179 (NNG)
 | Tax Code (vendor invoices only - | I4 = consumable goods where tax is charged on vendor invoice.
 | not to be used on expense rpts) | U4 = consumable goods where tax was not charged on vendor invoice.
 | GL Account Number | See above accounts, or intranet site listed below for complete chart of accounts.
 | Populate ONE of the following fields:
 | Cost Center | Expense that should follow labor distribution (ie: if labor is split between NNG & TW on
 |  | particular cost center).
* | FAR Order | Expense incurred for only one operating company (NNG or TW, not both-only a factor if
 |  | labor on cost center is split between NNG & TW).
 | WBS Element | Project coding for capital expenditure (refer to business unit capital projects contact on intranet
 |  | or project manager for coding).
 | Functional Area | Expenditures that Corporate has selected to accumulate across all business units (listed above).
 | Material | Code used by Sales & Use Tax group to determine appropriate tax liability.
 | Description | Reference field describing expenditure.
* | FAR Order is a FERC and asset reporting number.  This is a regulated and asset reporting functionality for the GPG companies.
 | The 12 character field is representative of the cost center (last four characters), custom variant, and asset.  Unless the expense
 | is incurred for market services, or offshore marketing cost centers, the custom variant should be 2000.
 | Cost Center |  |  | XXXX
 | Custom Variants:
 | General & Administrative Costs - all non-field cost centers
 | other than Market Svs & Marketing-Offshore |  |  | 2000
 | Market Services |  |  | 2001
 | Marketing-Offshore |  |  | 2004
 | Asset |  |  | 9999
 | For additional account coding information (GL Chart of Accounts, Material Number List, Business Unit Coding Contacts, etc.) please
 | refer to the Enron intranet site: http//:sap.enron.com (quick reference tools).