Spreadsheet: louise_kitchen__24238__Allocations to ENA 2002 Plan 
Sheet: Allocations Detail

2002 Plan Allocated Costs
2002 Plan Compared to 2001 Forecast
Allocations |  |  |  |  |  | Allocations |  |  |  | Comments
 |  |  |  |  |  |  | Proposed | ENA Agreed
 |  |  |  |  |  | 2001 2CE | Allocation | 2002 Plan | % Change
Executive |  |  |  |  |  | 0 | 140 | 140 |  | kept in OOC
Legal |  |  |  |  |  | 2199 | 2383 | 2383 |  | included with [NAME]'s plan, but not pushed to commercial teams, kept in OOC
RAC |  |  |  |  |  | 9545 | 7680 | 7680 |  | split between commercial teams evenly
Accounting |  |  |  |  |  | 3381 | 3150 | 3000 |  | audit fees for opinion- kept in OOC
Tax |  |  |  |  |  | 2671 | 2278 | 2278 |  | included with [NAME]' plan, but not pushed to commercial teams, kept in OOC; met decrease of 19%
Risk Management |  |  |  |  |  | 4902 | 9069 | 9069 |  | [NAME] to review property insurance coverage and respond
SAP |  |  |  |  |  | 5190 | 6722 | 6722 |  | pushed out to commercial teams over headcount
Accounts Payable |  |  |  |  |  | 404 | 254 | 254 |  | kept in OOC
Human Resources |  |  |  |  |  | 4493 | 1473 | 1473 |  | kept in OOC
Benefit Plans and Comp |  |  |  |  |  | 17576 | 17642 |  |  | padded $10M in plan; kept in OOC
Regulatory Affairs |  |  |  |  |  | 12696 | 11185
PR |  |  |  |  |  | 1051 | 1509 | 900
Community Relations |  |  |  |  |  | 1104 | 1801 | 1801 |  | kept in OOC
Aviation |  |  |  |  |  | 1314 | 3095 | 1314 |  | flat to last year
Global Finance |  |  |  |  |  | 4301 | 3719 | 3719
Total Corp
Assurance Services |  |  |  |  |  |  |  | 156 |  | pushed out to commercial teams over headcount
Canada |  |  |  |  |  |  |  |  |  | stays with Canada
Competitive Analysis/Bus Controls |  |  |  |  |  | 2092 | 1456 | 1456 |  | pushed out to commercial teams over headcount
Esource |  |  |  |  |  | 0 | 268 | 268 | 0 | allocation based on 2001 usage
Financial Operations |  |  |  |  |  | 12065 | 7805 | 7805 |  | pushed out to commercial teams over headcount
Human Resources |  |  |  |  |  |  |  |  |  | pushed out to commercial teams over headcount
Legal |  |  |  |  |  |  |  |  |  | usage based allocations provided by [NAME]
Public Relations |  |  |  |  |  | 1529 | 517 | 517 |  | pushed out to commercial teams over headcount
Research |  |  |  |  |  |  | 2698 | 2698 |  | 50% gas, 25% East Power, 25% West Power
Tax |  |  |  |  |  | 1837 |  |  |  | pushed out to commercial teams over headcount; net decrease of 19%
Technical Services |  |  |  |  |  | 2754 | 2714 | 2714 |  | 90% Duran, 10% Asset Mktg
Transaction Support |  |  |  |  |  | 2094 | 1261 | 1261 |  | pushed out to commercial teams over headcount
Treasury |  |  |  |  |  | 1966 | 2641 | 2641 |  | Duran 30%, Calger 30%, [NAME] 10%, evenly over remaining
Buildout and Other |  |  |  |  |  | 3119 | 2992 | 2992
Total ENA
Energy Operations |  |  |  |  |  | 45772 | 44563 | 44563
Energy Operations- IT Development
Enron Online |  |  |  |  |  |  | 21482 | 21482 |  | allocated over avg transactions per day Sept YTD
IT Development |  |  |  |  |  |  |  | 38920 |  | depreciation & bonus over hc; new dev allocated based on direct usage
IT Infrastructure |  |  |  |  |  |  |  |  |  | pushed out to commercial teams over headcount; $9.7M projected to be allocated out to other business units
Total ENW
TOTAL Allocations
Non-Allocable Costs
Coyote (Turnaround through 12/2009) |  |  |  |  |  | 11318 | 14694 | 14694
 |  | 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:
Citrus (Turnaround through 10/2013) |  |  |  |  |  | 341 | 341 | 341
[NAME] |  |  |  |  |  | 0 | 8264 | 8264
Sithe |  |  |  |  |  | 0 | -6489 | -6489
Sithe Adj |  |  |  |  |  | 0 | 6489 | 6489
CES |  |  |  |  |  | 1080 | 1080 | 1080
Mexico City |  |  |  |  |  | 885 | 762 | 762
Weather Alert Amortization |  |  |  |  |  | 1000 | 1000 | 1000
Bonus |  |  |  |  |  | 86238 | 100000 | 100000 |  | $3.9M in bonus is included in Support dept plans above
Total Non-Allocable
Total Group