Spreadsheet: louise_kitchen__24239__2002 Plan Group Expense Summary 2
Sheet: Group

2002 Group Plan Summary
 |  |  | 2001 |  | 2001 | 2002 | Fav/(Unfav) |  | 2001 Plan | 2001 Forecast | 2002 Plan | Fav/(Unfav)
 |  |  | Plan |  | Forecast | Plan | [NAME] |  | Headcount | Headcount | Headcount | [NAME]
Commercial Support
 | Financial Operations |  | 25225 |  | 18243 | 16350 |  |  | 203 | 172 | 164
 |  | Billed to other business units | -15216 |  | -8883 | -10691 |  |  | -97 | -84 | -92
 |  | Net ENA
 | Transaction Support |  | 6393 |  | 5103 | 4771 |  |  | 20 | 17 | 17
 |  | Billed to other business units | -4484 |  | -2408 | -3634 |  |  | -7 | -7 | -12
 |  | Net ENA
 | Enron Assurance Services |  | 5400 |  | 4534 | 5376 |  |  | 5 | 5 | 7
 |  | Billed to other business units | -1700 |  | -1013 | -1667 |  |  | -1 | -1 | -2
 |  | Net ENA
 | Energy Operations |  | 42192 |  | 39996 | 45669
 | Human Resources |  | 18672 |  | 21128 | 26345 |  |  | 179 | 191 | 261
 |  | Billed to other business units | -15509 |  | -16811 | -27361 |  |  | -146 | -156 | -58
 |  | Net ENA
 | Legal-Internal |  |  |  |  | 22726
 | Legal-External |  | 21645 |  | 31100 | 31100
 |  |  |  |  |  |  |  |  | 119 | 133 | 133
 |  | Billed to other business units | -22856 |  | -23772 | -29925 |  |  | -46 | -60 | -69
 |  | Billed to ENA Commercial Teams | -14385 |  | -17392 | -15206 |  |  | -39 | -42 | -35
 |  | Net ENA Group
 | Public Relations |  | 2488 |  | 2235 | 2304 |  |  | 9 | 10 | 10
 |  | Billed to other business units | -916 |  | -706 | -1658 |  |  | -3 | -3 | -7
 |  | Net ENA
 | Tax-Internal |  |  |  | 4568 | 4031
 | Tax-External |  | 428 |  | 0 | 0 |  |  |  |  |  |  |  |  | not planned for 2002
 |  |  |  |  |  |  |  |  | 38 | 33 | 24
 |  | Billed to other business units | -2869 |  | -2138 | -3125 |  |  | -22 | -15 | -16
 |  | Billed to ENA Commercial Teams | -524 |  | 0 | 0 |  |  | 0 | 0 | 0
 |  | Net ENA Group
 | Information Technology- Enron Online |  | 18761 |  | 15629
 | Information Technology - Infrastructure |  | 35757
 | Information Technology - Depreciation |  | 25446 |  | 26586 | 23285
 | Information Technology - System Development |  | 40290
 | Information Technology - Other |  | 0 |  | 0 | 0
 | IT - Billed to ENA Commercial Teams |  | 0 |  | 0
 | Research |  | 9225 |  | 8626 | 10928 |  |  | 60 | 53 | 67
 |  | Billed to other business units | -7025 |  | -6313 | -10425 |  |  | -44 | -39 | -54
 |  | Net ENA
 | Competitive Analysis & Business Controls |  | 2842 |  | 8067 | 6248 |  |  | 16 | 27 | 27
 |  | Billed to other business units | -2100 |  | -5625 | -4145 |  |  | -10 | -17 | -17
 |  | Net ENA
 | eSource |  | 1923 |  | 1094 | 1523 |  |  | 16 | 11 | 12
 |  | Billed to other business units | -1874 |  | -1094 | -1727 |  |  | -7 | -11 | -12
 |  | Net ENA |  |  |  |  |  |  |  |  |  |  |  |  | 5 people under plan
 | Treasury |  | 3563 |  | 2833 | 3641 |  |  | 23 | 16 | 20
 |  | Billed to other business units | -862 |  | -862 | 0 |  |  | -7 | -5 | 0
 |  | Net ENA
 | Technical Services |  | 5676 |  | 2001 | 5439 |  |  | 27 | 12 | 27
 | Canada |  |  |  | 5476 | 5658
 | Canada Services Agreement |  | 7428 |  | 7428 | 7754 |  |  |  |  |  |  |  |  | no bonus included
 |  | Net Canada |  |  |  |  |  |  | 59 | 68 | 75
Non-Allocable Costs
 | Coyote (Turnaround through 12/2009) |  | 11318 |  | 11318 | 14694
 | Citrus (Turnaround through 10/2013) |  | 341 |  | 341 | 341
 | [NAME] |  | 0 |  | 0 | 8264
 | Sithe |  | 0 |  | 0 | -6489
 | [NAME] |  | 0 |  | 0 | 6489
 | CES |  | 1080 |  | 1080 | 1080
 | Canada Services Agreement |  | -7428 |  | -7428 | -7754
 | Buildout Amortization |  | 537 |  | 500 | 2848
 | Mexico City
 | Weather Alert Amortization |  | 1000 |  | 1000 | 950
 | Total Non-Allocable
 | Total ENA Commercial Support
Corporate Charges
 | Corporate Service Billings (excl. Regulatory Affairs) |  | 25487 |  | 22865 | 26183 |  |  |  |  |  |  |  |  | note for property insurance, add in Global Employees Services group
 | Regulatory Affairs |  | 13480 |  | 13748 | 15206
 | ECM |  | 3500 |  | 4300 | 8557 |  |  |  |  |  |  |  |  | will have Tuesday at earliest
 | RAC |  | 9601 |  | 9555 | 8091
 | Subtotal - Other Corporate charges
 | Bonus |  | 100000 |  |  | 100000
 | All Employee Stock Plan |  | 5747 |  | 0 | 0 | 0 |  |  |  |  |  |  |  | no longer billed
 | Stock Options |  |  |  | 0 | 0 | 0 |  |  |  |  |  |  |  | no longer billed
 | Phantom Stock/Restricted Stock |  | 10418 |  | 16876 |  |  |  |  |  |  |  |  |  | padded last yr
 | Long Term Incentive Plan |  | 159 |  | 159 | 0 |  |  |  |  |  |  |  |  | S&P benchmark plan
 | Subtotal - Compensation related charges
 | Total Corporate Charges
Net Group