Spreadsheet: louise_kitchen__24216__PR 2002 Plan 091301
Sheet: Plan Summary

 | 2002 Plan Summary - Public Relations
 |  |  |  | 2001 |  | 2001 |  | 2001 |  | 2002 |  | '01 Fcst vs '02 Plan
 |  |  |  | Actuals |  | Forecast |  | Forecast |  | Plan |  | Fav/(Unfav)
 |  |  |  | Jan-July |  | Aug-Dec
 | Direct Expenses (000s)
 |  | Compensation/Taxes and Benefits |  | 345724.42 |  | 273625 |  |  |  | 702904 |  |  |  | a)
 |  | Employee Expenses
 |  | Recruiting and Relocations |  | 0 |  | 0 |  |  |  | 0
 |  | Communications (Cell Phones, Pagers, etc.) |  | 5312.78 |  | 5000 |  |  |  | 17004 |  |  |  | b)
 |  | Conferences and Training |  | 0 |  | 0 |  |  |  | 0
 |  | Club Dues |  | 0 |  | 0 |  |  |  | 0
 |  | Employee Memberships & Dues |  | 0 |  | 250 |  |  |  | 0
 |  | Tuition Reimbursement |  | 4080.22 |  |  |  |  |  | 8000
 |  | Employee Entertainment |  | 73343.83 |  | 590000 |  |  |  | 600000 |  |  |  | c)
 |  | Overtime/Working Meals |  | 0 |  | 0 |  |  |  | 0
 |  | Other Employee Expenses |  | 181.86 |  | 5000 |  |  |  | 576
 |  | Travel/Entertainment
 |  | Travel - Air |  | 0 |  | 0 |  |  |  | 18396
 |  | Travel - Lodging |  | 0 |  | 0 |  |  |  | 2820
 |  | Travel - Meals |  | 0 |  | 0 |  |  |  | 2280
 |  | Travel - Other |  | 12959.96 |  | 22500 |  |  |  | 10836
 |  | Client Entertainment |  | 103548.81 |  | 73964 |  |  |  | 200000 |  |  |  | d)
 |  | Customer Meetings |  | 0 |  | 0 |  |  |  | 0
 |  | Consulting
 |  | Advertising & Promotions |  | 190734.09 |  | 251665 |  |  |  | 450000
 |  | Outside Services Excluding Legal and Tax |  | 2599.07 |  | 0 |  |  |  | 12000 |  |  |  | e)
 |  | Office
 |  | 3rd Party Rent |  | 0 |  | 750 |  |  |  | 0
 |  | Supplies |  | 7307.78 |  | 12125 |  |  |  | 13092
 |  | Subscriptions and Periodicals |  | 399.76 |  | 3000 |  |  |  | 720
 |  | Postage and Freight |  | 533.61 |  | 1250 |  |  |  | 960
 |  | Corporate Rent |  | 130242.52 |  | 105000 |  |  |  | 233268
 |  | Technology |  | 833.92 |  | 5000 |  |  |  | 1488
 |  | Controllable Infrastructure |  | 3015.75 |  | 2200 |  |  |  | 5400
 |  | System Development |  | 0 |  | 0 |  |  |  | 0
 |  | Insurance |  | 0 |  | 0 |  |  |  | 0
 |  | Analyst Associates (Includes Comp, Taxes and Benefits and allocation) |  | 0 |  | 0 |  |  |  | 0
 |  | Other Expense
 |  | Taxes Other than Income |  | 101.36 |  | 0 |  |  |  | 0
 |  | Charitable Contributions |  | 0 |  | 10000 |  |  |  | 24000 |  |  |  | f)
 |  | Company Membership & Dues |  | 0 |  | 0 |  |  |  | 0
 |  | Other Expenses (Transportation, Fees & Permits, etc.) |  | -10892.72 |  | 850 |  |  |  | 0 |  |  |  | g)
 |  | Outside Legal |  | 0 |  | 0 |  |  |  | 0
 |  | Outside Tax |  | 0 |  | 0 |  |  |  | 0
 |  | Depreciation and Amortization |  | 0 |  | 0 |  |  |  | 0
 |  | Total Direct Expenses
 |  | Amounts Billed to Other Business Units |  | -114776 |  | -591757 |  |  |  |  |  |  |  | h)
 |  | Amounts Directed to ENA Commercial Teams |  | 0 |  | 0 |  |  |  | 0
 |  | Expenses Net of Intercompany Billings
 | Headcount |  |  | 0 |  | 10 |  |  |  | 10
 | a) [NAME] is due to merit increases ($33K), promotions ($36K) and because some positions were vacant for a portion of 2001 ($14K).
 | b) [NAME] is due to the addition of two managers in exchange for two staff positions.  Charges include calling cards.
 | c) Employee Entertainment includes the fall appreciation event and the holiday party.
 | d) [NAME] is due to a refund in 2001 for an overpayment made in 2000.
 | e) Outside Services consists of outside public relations and graphics services.
 | f) Charitable contributions that were planned in 2001 were not made but are planned again for 2002.
 | g) [NAME] is due to a refund in 2001 for an overpayment made in 2000.
 | h) Allocations to ENW have increased 15% due to increased support and allocations will be made to EEOS and EBS in 2002 that were not made in 2001.