Spreadsheet: tracy_geaccone__40177__Aug 2001 GA est
Sheet: Expenses-YTD Aug 2001

Enron Global Assets and Services
2001 G&A COSTS
FOR THE EIGHT MONTHS ENDED AUGUST 31, 2001
(in thousands)
Hyperion line 1325 |  |  | August YTD Actuals |  |  |  |  |  | September - December Estimate |  |  |  | Total Year Estimate
 |  |  | O&M From |  | LLC Companies |  |  |  | O&M From |  | LLC Companies |  | O&M From |  | LLC Companies
 |  |  | Consolidated |  | Houston |  | Total |  | Consolidated |  | Houston |  | Consolidated |  | Houston |  | Total
 |  | ETS | Operating Projects* |  | G&A |  | EGAS |  | Operating Projects* |  | G&A |  | Operating Projects* |  | G&A |  | EGAS
Salaries |  | 94496 | 40229 |  | 18988 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52000500
Benefits |  | 4637 | 771 |  | 2788 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52001000
Employee Expenses |  |  | 3073 |  | 5468 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52001500, 52002000, 52002500, 52003000, 52003500, 52004000 52004500
Advertising |  | 488 | 0 |  | 149 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52500500
Communications expense |  | 4410 | 1568 |  | 674 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52503500
Contributions |  |  | 23 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52504100, 52504200
Computer expense |  |  | 137 |  | 90 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52503600, 52504500
Insurance |  | 10 | 347 |  | 13741 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52506500
Outside services |  |  | 12256 |  | 19480 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52507000, 52507100, 52507200, 52507300, 52507400, 52507500, 52507600, 52507700, 52508000
Postage & Freight |  | 519 | 317 |  | 82 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52508100
Subscriptions |  | 98 | 27 |  | 35 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52508500
Materials & supplies |  |  | 2 |  | 48 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53500000, 53500500, 53501000
Supply expense |  | 603 | 0 |  | -194 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53600000
Rent expense |  |  | 2741 |  | 943 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53800000, 53801000
Fuel |  |  | 264 |  | 14 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53000100, 53000200, 54000000
Right of Way |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53102000, 53102100
Utilities |  | 2100 | 116 |  | 11 |  |  |  |  |  |  |  |  |  |  |  |  |  | 53900000, 53900100
Other |  |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 52501000, 52501500, 52503100, 52504000, 52505000, 52505500, 52506000, 52509000, 53200000, 53200100, 54005000, 56000100
Bonus Accrual/Severance accrual |  |  | 0 |  | 11806
Political Risk Insurance |  |  | 0 |  | 6890
Operating projects O&M |  |  |  |  | 0
Prior year/current billing/Reclasses |  |  | -31451
Other
Allocations/Corp Charges |  |  | 0 |  | 20504 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52503000, 59810000, 59810200
EIS allocations |  | -373 | 0 |  | 1624 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52502000
EPSC allocations |  | 4530 | 0 |  | 2116 |  |  |  |  |  |  |  |  |  |  |  |  |  | 52502500
Settlements
Prior year/current billing/Reclasses |  |  | 31451
True settlement/capitalization |  |  | 0 |  | -10140
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 59810300 - 59901110
Total
*  These represent operating expenses of operating projects that are consolidated into Enron's financial due to greater than 50% ownership.
These expenses are not funded by Enron.  They are expenses funded within the project from the project earnings/revenues.
Expenses by Function:
Commercial |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0 |  | 18500
Structuring |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Logistics |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Research |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Other Mid-office |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Field Personnel |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Settlements |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0
Legal |  | 0 | 0 |  | 8565 |  |  |  |  |  |  |  | 0 |  | 13500
Accounting/Audit/Finance/Treasury |  | 0 | 0 |  | 4267 |  |  |  |  |  |  |  | 0 |  | 6341
Tax |  | 0 | 0 |  | 682 |  |  |  |  |  |  |  | 0 |  | 1250
Information Technology |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
IR/PR/Community Relations |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Gov't/Regulatory Affairs |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0
Human Resources |  | 0 | 0 |  | 850 |  |  |  |  |  |  |  | 0 |  | 1600
Compensation (Bonus/Stock) |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0
Allocations |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0
Enron Property and Services Corp. |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0
Analysts and Associates |  | 0 | 0 |  | 0 |  |  |  |  |  |  |  | 0 |  | 0
Insurance |  | 0 | 0 |  |  |  |  |  |  |  |  |  | 0
Executive |  | 0 | 0 |  | 1162 |  |  |  |  |  |  |  | 0 |  | 2500
Other |  | 0 |  |  | 6000 |  |  |  |  |  |  |  |  |  | 4003
Total