Spreadsheet: dana_davis__4583__Employee Expense Accounts
Sheet: Sheet1

EXISTING EMPLOYEE G&A ACCOUNTS:
 | 52001500 | Employee - Club Dues | Includes dues and expenses for country clubs, luncheon clubs, and health clubs.
 | 52002000 | Employee - Course Registration Fees, Tuition Reimbursement & Educational Assistance | Company approved tuition, books and other educational exp enses.
 | 52002500 | Employee - Expenses Other | Miscellaneous expenses occurred while operating day to day business.
 | 52003000 | Employee - Group Meals & Entertainment | Includes meal cost for employee group activities; such as group luncheons, service awards, etc., also includes cost of meals for working overtime,  business related conferences, entertainment, and training or trade shows.
 | 52003500 | Employee - Client Meals & Entertainment | Employee meal costs while conducting company business.
 | 52004000 | Employee - Professional Memberships and Dues | Company approved memberships and dues for employees in professional societies (I.e. CPA, CFA, Bar Association, etc.), related exam fees and civic associations.
 | 52004500 | Employee - Travel and Lodging | Includes all employee specific travel related costs including, airfare, transportation services, personal automobile mileage, hotel, etc. for business related travel.  Also includes lodging for employees on long term assignment away from their home.  This
NEW EMPLOYEE G&A ACCOUNTS:
No Change | 52001500 | Employee - Club Dues | Includes dues and expenses for country clubs, luncheon clubs, and health clubs.
Desc Change | 52002000 | Employee - Course Registration Fees, Tuition Reimbursement & Educational Assistance | Company approved tuition, books and other educational expenses associated with educational assistance.
No Change | 52002500 | Employee - Expenses Other | Miscellaneous expenses occurred while operating day to day business.
Changed | 52003000 | Employee - Group Meals & Entertainment                                                                                                          Employee - Individual and Group Meals - Non Client | Includes employee's individual meal costs and costs for employee group meals not related to client meetings or functions, such as group luncheons, service awards, etc.  Also includes cost of meals for working overtime.  Includes employee and group meals only - excludes meals related to recruiting and client business.
New | 52003100 | Employee - Conferences & Training | Includes cost of internal and external conferences and seminars;  includes trade shows, user group meetings, offsite conferences.    Excludes costs related to educational assistance.
New | 52003200 | Employee - Group Entertainment - Non Client | Includes costs of employee group entertainment not related to recruiting or client business.
New | 52003500 | Employee - Client & Recruiting Meals & Entertainment | Includes employee and client meal costs while conducting company business with clients.  Includes recruiting meals and entertainment.
New | 52003600 | Employee - Customer Meetings | Includes all expenses related to conferences arranged by Enron for it's customers.  Includes meals and non-entertainment expenses for arranging customer meetings and conferences;  includes venue rentals, customer travel and expenses, audio-visual.  [NAME] employee-related costs.
No Change | 52004000 | Employee - Professional Memberships and Dues | Company approved memberships and dues for employees in professional societies (I.e. CPA, CFA, Bar Association, etc.), related exam fees and civic associations.
New | 52004100 | Employee - Relocation Expenses | Includes expenses related to relocating existing or new Enron employees.  [NAME] employee meals, travel, lodging expenses.
New | 52004400 | Employee - Recruiting Expenses | Includes all expenses related to recruiting, (including employment ads, interview expenses and recruiting agency fees).  [NAME] employee expenses.
Changed | 52004500 | Employee - Travel - Airfaire | Includes employee airfare for business-related travel not associated with recruiting or relocation.
New | 52004600 | Employee  - Travel - Lodging | Includes employee hotel or other lodging expenses while traveling on business.
New | 52004700 | Employee -Travel - Meals | Includes employee meal expenses while traveling on business.
New | 52004800 | Employee - Travel - Other | Includes employee other travel expenses (such as cab fare, car rental, personal mileage, miscellaneous other) while traveling on business.
New | 52004900 | Employee - Luxury Sporting Events | Includes expenses associated with arena or stadium skyboxes and luxury suites at sporting and entertainment events.  Exludes cost or regularly-priced seats at such events