Spreadsheet: barry_tycholiz__848__2002 Plan Worksheet CC107322
Sheet: Assumptions

ENRON NORTH AMERICA
Team Name
G & A Expense Worksheet
2002 Plan
CC Name:  West Origination Denver
CC #:  107322 |  |  |  |  |  |  |  |  | AVERAGE
 |  |  |  |  |  | 2001 | 2001 | 2001 | MONTHLY |  | TOTAL | 2002 |  | Estimated |  |  | Planned
 |  |  |  |  |  | JULY YTD | FORECAST | PLAN | AMOUNT |  | 2001 | PLAN |  | 2000 * | [NAME] |  | 2000 |  |  | Notations
Staffing Summary:
 | Title | HC | Avg. Sal
 | Executive | 1 | 0
 | Dir | 2 | 0
 | Mgr | 2 | 0
Total Comm.
 | Assoc. | 1 | 0
 | Anal. | 1 | 0
 | Sr. Specialist | 1 | 0
 | Specialist | 0 | 0
 | Technical | 0 | 0
 | [NAME] | 1 | 0
Total Non-Comm.
Total 2002 Salaries [NAME]
Jan Salaries |  |  |  |  | Jan
 |  | Merit Increase |  | 0.0425
 |  | Prom, Equity, Increase |  | 0.025
Feb - Dec Salaries |  |  |  |  | Feb-Dec
Total 2002 Salaries Post Merit |  |  |  |  |  |  |  | 548803 |  |  |  |  |  |  |  |  | 3721931
Other Compensation:
 | Severance |  |  |  |  |  |  |  | 0 |  | 0
 | Personal Best Awards |  |  |  |  |  |  |  | 0 |  | 0
 | Interns & Summer Hires |  |  |  |  |  |  |  | 0
 | Special Payments (Includes Employment Agreements) |  |  |  |  |  |  | 0 | 0 |  | 0 |  |  | 131000 |  |  | 790000 |  |  | (i.e. [NAME] in June)
 | Phantom Stock/Stock Options |  |  |  |  |  |  |  | 0 |  | 0
 | Annual Bonus and Related Payroll Taxes |  |  |  |  |  |  |  | 0 |  | 0
Total Compensation
Total 2002 Salaries & Compensation |  |  |  |  |  | 398518
Benefits (excludes contract labor):
Total Benefits |  |  |  |  |  | 39553 |  | 79564 |  |  | 0 |  |  |  |  |  | 577677 |  |  | To be updated using formulas provided to us in plan templates.
Payroll Taxes (excludes contract labor):
Total Payroll Taxes |  |  |  |  |  | 20121 |  | 42980 |  |  | 0 |  |  |  |  |  | 257026 |  |  | To be updated using formulas provided to us in plan templates.
Employee Expenses: (use rate per Avg Commercial employee)
 | Conferences & Training |  |  |  |  | 0 |  | 17496 |  |  |  |  |  |  |  |  | 79187
 | Employee Memberships & Dues |  |  |  |  | 8000 |  | 0 |  |  |  |  |  |  |  |  | 6149
 | Overtime/Working Meals |  |  |  |  | 6775 |  | 4800 |  |  |  |  |  |  |  |  | 32919
 | Employee Entertainment (Group Functions, etc.) |  |  |  |  | 0 |  | 0
 | Communications Exp (Pager/Cellular Exp) |  |  |  |  | 29165 |  | 9600 |  |  |  |  |  |  |  |  | 134475
 | Club Dues |  |  |  |  | 2000 |  | 0
 | Tuition Reimbursement |  |  |  |  | 0 |  | 0
 | Other Employee Expense |  |  |  |  | 5072 |  | 22000
Total Employee Expenses
Travel & Entertainment Expense:
 | Travel:
 | Travel - Air
 | Travel - Lodging
 | Travel - Meals
 | Travel - Other
 | Total Travel |  |  |  |  | 41160 |  | 96000
 | Client Entertainment |  |  |  |  | 13202 |  | 18000
 | Customer Meetings |  |  |  |  | 0 | 0 | 130000
Total Travel & Entertainment Expense
Recruiting & Relocations: (use rate per Avg Commercial employee)
 | Recruiting Expenses (employment ads, interview exp) |  |  |  |  | 0 |  |  |  |  |  |  |  | 40415 |  |  | 0
 | Relocation Expenses |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 4832
Total Recruiting & Relocations
Outside Services:
 | Outside Services - Legal |  |  |  |  | 9525 |  | 0 |  |  |  |  |  |  |  |  | 500000
 | Outside Services - Audit |  |  |  |  | 0 |  | 0 |  |  |  |  |  |  |  |  | 7818
 | Outside Services - Tax |  |  |  |  | 0 |  | 0
 | Outside Services - IT |  |  |  |  | 0 |  | 0
 | Outside Services - Professional |  |  |  |  | 884 |  | 3120
 | Outside Services - Engineering |  |  |  |  | 0 |  | 0
 | Outside Services - Accounting |  |  |  |  | 0 |  | 0
 | Outside Services - Contract OH |  |  |  |  | 0 |  | 0
 | Outside Services - Other |  |  |  |  | 0 |  | 0
Total Outside Services
Supplies & Other Expenses: (use rate per Avg Total Employee)
 | Subscriptions & Periodicals |  |  |  |  | 1459 |  |  |  |  |  |  |  |  |  |  | 44846 |  |  | includes real time market data
 | Postage & Freight Expenses |  |  |  |  | 937 |  | 5484 |  |  |  |  |  |  |  |  | 11250
 | Office Supplies & Expense |  |  |  |  | 4391 |  | 3780 |  |  |  |  |  | 1428 |  |  | 2858
Total Supplies & Expenses
Marketing: (use rate per Avg Commercial Employee)
 | Advertising & Promotions |  |  |  |  | 4904 |  | 9996 |  |  |  |  |  |  |  |  | 9500
Total Marketing Expenses
Charitable Contributions:
 | Donations & Contrib |  |  |  |  | 0 | 0 | 3600 | 0 |  | 0 |  |  | 17614 |  |  | 0 |  |  | Ask teams if they will be making any contributions.
Total Charitable Contributions
Rents: (use current rental expense, increase by 5%)
 | Rent - Office & Warehouse |  |  |  |  | 83957 |  | 120000 |  |  |  |  |  | 0 |  |  | 0
 | Equipment Rental (fax, copier, etc.) |  |  |  |  | 7074 |  | 6000 |  |  |  |  |  |  |  |  | 3941
Total Rents
Technology: (use rate per Avg Total Employee) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 15249
 | Technology (Computers, Monitors, [NAME], etc.) |  |  |  |  | 14833 |  | 35124
Total Technology
Transportation |  |  |  |  |  | 0 |  | 0 |  |  |  |  |  | 0 |  |  | 0
Corporate IT (EIS charges) |  |  |  |  |  | 570 |  | 0 |  |  |  |  |  |  |  |  | 249410
 | (Includes long distance, telephone services, etc)
Corporate Rent (EPSC charges) |  |  |  |  |  | 1166 |  | 0 |  |  |  |  |  |  |  |  | 408678
 | (Includes graphics, concierge, parking , bus passes, mail service
 | TAP svc fee, etc)
Other Expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 140348
 | Associate/Analyst (Use Flat Rates assigned) |  |  |  |  | 28600 |  | 15192 | 0 |  |  |  |  |  |  |  |  |  |  | 1 Associate - $12,000/month, 1 Analyst - $7,800/month
 | Company Membership & Dues |  |  |  |  | 0 |  | 14472
 | Other Expenses |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  |  |  |  |  | Materials & Supplies, Utilities, G&A Other
 | Billable Expense Clearing |  |  |  |  | 0 |  | 0
Total Other Expenses
Taxes Other than Income |  |  |  |  |  | 132 |  | 0 |  |  |  | 0
Depreciation |  |  |  |  |  | 8936 |  | 0 | 0 |  |  | 17870 |  | 0 |  |  | 0
Amortization |  |  |  |  |  | 0 |  | 0 | 0 |  |  | 0 |  | 540000 |  |  | 434772
Total G & A Expenses