Spreadsheet: sally_beck__33807__reporting questions
Sheet: FS lines

Schedule A
Analysis of inputs by FS line
BU _________________________
 |  | Est activity
 |  | Monthly |  |  | Original Entries |  | Correcting Entries
FS line | Inputs/sources | ($mill) | Automated? | Frequency? | Number | Sources | Number | Reasons
Revenues – gas, power and other | Trading system activity by risk book from TAGG (ENA) |  | N (upload via Excel) | Monthly (liquidates end of mo)
commodities | Settled transactions from Unify (ENA) |  | Y | 24x/day
 | ______ from LOM (Eur) |  | Y | Daily
 | I/C swaps (ENA with other BUs) |  | N | Monthly
 | Interco billings – trade |  | Y | Monthly
Revenues – transportation | Transportation revenues from TAS (NNG) |  | Y? | Monthly
Revenues – other | Mark to market on commodities – from DPR |  | N | Monthly
 | Merchant fair value – from MRP |  | N | Monthly (public), quarterly (private)
 | Gains on sales of merchant assets (incl 125s) |  | N | As needed
 | Construction revenues |  | N | Monthly
COS | Revenue systems? |  | Varies | Varies
 | Interco billings – trade |  | Y | As needed
Operating expenses (including taxes other | Invoices from AP module |  | Y | Real time
than income taxes) | Labor from CATS or ATES |  | Y | PR dates
 | Allocations from Corp, other BUs or companies within BU |  | Y | Monthly
 | Interco billings – non-trade |  | Y | As needed
 | Interco billings – unconsol affiliates |  | Y | As needed
DD&A | Depreciation calculation (from fixed assets module) |  | Y | Monthly
 | Amortization of _________
Equity in unconsol affiliates | Earnings pickup |  | N | Monthly
Gains on sales (strategic) | Cash proceeds from treasury module |  | Y (some manual matching) | Real time
 | Calculation of basis and gain |  | N | As needed
Interest income (third party) | Accrue interest income |  | N | Monthly
 | Cash in from treasury module |  | Y (some manual matching) | Real time
Other income | Various |  | N | Monthly
Interest expense (third party) | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
 | Accrue interest expense via flex file upload |  | N | Monthly
 | Capitalized interest from PS module |  | Y | Monthly
Interest income/expense (consol) | Spreadsheet upload by EGF |  | N | Monthly
Dividends on co-oblig preferred | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
 | Accrue dividends |  | N | Monthly
Minority interests | Change resulting from monthly activity |  | N | Monthly
Income taxes | TIS calculation |  | Y (but inputs to TIS are manual) | Monthly
Cash and equivalents | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
Trade receivables | Revenue systems |  | Y | Varies
 | Cash in from treasury module |  | Y (some manual matching) | Real time
Other receivables (third party) - | Cash out from AP module |  | Y | Real time
A/R from unconsol affiliates | Cash in from treasury module |  | Y (some manual matching) | Real time
Other
Receivables/payables (consol) | I/C swaps (ENA with other BUs) |  | N | Monthly
 | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
ST/LT assets/liab from PRMA | Trading system activity by risk book from TAGG (ENA) |  | N (upload via Excel) | Monthly (liquidates end of mo)
 | Settled transactions from Unify (ENA) |  | Y | 24x/day
 | ______ from LOM (Eur) |  | Y | Daily
Inventories | Invoices from AP module |  | Y | Real time
 | Reduce inventory per ___
Other current assets – | Cash out from AP module |  | Y | Real time
Prepayments | Cash in from treasury module |  | Y (some manual matching) | Real time
Materials and supplies | Use of M&S |  | N | Monthly
Other
Investments in unconsol affiliates | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
 | Earnings pickup |  | N | Monthly
Goodwill | Purchase of business |  | N | As needed
 | Amortization over period |  | Y | Monthly
Other LT assets – | Cash out from AP module |  | Y | Real time
Merchant assets | Cash in from treasury module |  | Y (some manual matching) | Real time
Non-construction WIP | Accrue fair value income |  | N | Monthly
LT notes receivable | Calculate basis and gain |  | N | As needed
LT regulatory assets
Trojan decommission
Non-merchant investments
Other
PP&E (gross) | Invoices from AP module |  | Y | Real time
 | Capitalized costs from settlement of PS module |  | Y | Monthly
 | Calculate basis and gain on sales and retirements |  | N | As needed
Accumulated DD&A | Depreciation calculation (from fixed assets module) |  | Y | Monthly
 | Calculate basis and gain on sales and retirements |  | N | As needed
Accounts payable (trade) | Invoices from A/P module |  | Y | Real time
 | Cash out from A/P module |  | Y | Real time
ST/LT debt (third party) | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
 | Commercial paper via flex file upload from TWS |  | N | Daily
Other current liabilities
Accrued interest | Accrue interest expense via flex file upload from Excel |  | N | Monthly
Accrued taxes | TIS calculation |  | Y (inputs to TIS are manual) | Monthly
Employee-related | Cash out from AP module |  | Y | Real time
Other
Deferred income taxes | TIS calculation |  | Y (inputs to TIS are manual) | Monthly
Other LT liabilities – | Accrue compensation |  | N | Monthly
Deferred compensation
Reserve for regulatory issues
Trojan valuation allowance
Other
Minority interests | Change resulting from monthly activity |  | N | Monthly
Co-obligated preferred of subs | Cash out from AP module |  | Y | Real time
 | Cash in from treasury module |  | Y (some manual matching) | Real time
 | Accrue dividends |  | N | Monthly
Common stock and PIC | Cash in from treasury module |  | Y (some manual matching) | Real time
Preferred stock | Cash in from treasury module |  | Y (some manual matching) | Real time
Retained earnings
Other comprehensive income | FX adjustments from revaluation |  | Y | Monthly
Restricted stock and other | Restricted stock activity (grants, vesting, forfeitures, change in stock price) |  | N | Monthly