Spreadsheet: stacey_white__39004__Power Global Meter PMI 2002 Plan Capital
Sheet: COA

 | Employee Expenses
 |  | 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
 | General Business
 |  | 52500500 | Advertising Expense |  | Includes radio time, TV time, newspaper space, magazine space and other space costs, advertising agency fees, display costs, and cooperative advertising costs.
 |  | 52502000 | EIS Controllable |  | Includes allocations from Enron Information Services.
 |  | 52502500 | EPSC Allocations |  | Includes allocations from Enron Property Services.
 |  | 52503500 | Communications Expense |  | All costs of purchase, lease or rental of telephone or pager/cellular equipment, costs incurred in gathering and transmitting electronic data, contracting satellites and leasing data communications lines.
 |  | 52504000 | Company Memberships and Dues |  | Company approved memberships and dues for Enron in professional societies, civic associations and social clubs.
 |  | 52504100 | Charitable Contributions |  | Contributions to charitable activities; such as United Way, Junior Achievement, etc.
 |  | 52504200 | Political Contributions |  | Contributions to political activities.  Pursuant to the 'Conduct of Business Affairs' all political contributions must have the prior approval of the Government Affairs Dept.
 |  | 52504500 | Computer Expense |  | Includes all computer hardware and software expenditures not capitalized.
 |  | 52505500 | Fees & Permits |  | Cost for obtaining permits and fees associated with operating a business.
 |  | 52506000 | Fines & Penalties |  | Cost associated with the late payment of bills. This account should only be used for fines and penaltiesassessed by governmental or regulatory entities.
 |  | 52506500 | Insurance |  | Insurance expense for business purposes.
 |  | 52507000 | Outside Services - Legal |  | All costs incurred for fees and expenses of legal consultants and other legal services.
 |  | 52507100 | Outside Services - Audit |  | All costs incurred for fees and expenses of audit services provided.
 |  | 52507200 | Outside Services - Contract for Overhead Allocation |  | Desc due from EE&CC
 |  | 52507300 | Outside Services - Tax |  | All costs incurred for fees and expenses of tax consultants and other tax services.
 |  | 52507400 | Outside Services - IT |  | All costs incurred for fees and expenses of IT consultants and other IT  services.
 |  | 52507500 | Outside Services - Non Professional-Other |  | All costs incurred for fees and expenses of outside services not included in the other Outside Services accounts.
 |  | 52507600 | Outside Services - Engineering |  | All costs incurred for fees and expenses of Engineering consultants and other Engineering  services.
 |  | 52507700 | Outside Services - Accounting |  | All costs incurred for fees and expenses of Accounting consultants and other Accounting  services.
 |  | 52508000 | Outside Services Professionals-Other |  | All costs incurred for fees and expenses of professional consultants and other management services.  Includes management consultants, public relations consultants.
 |  | 52508100 | Postage and Freight Expense |  | Cost of Postage & Freight Expenses charged to Non PO items.
 |  | 52508500 | Subscriptions and Publications |  | Includes costs of newspapers, magazines, books, on-line real-time and on-line non-real-time information.
 |  | 52509000 | Environmental Expense |  | Desc due from GPG
 |  | 53500500 | Materials and Supplies – Non-Stock |  | Material and Supplies consumption expense not purchased or issued through the Materials Management inventory process.  This account will be used for Non-PO and direct pay items not going through the warehouse.
 |  | 53500000 | Materials and Supplies – Stock |  | Materials and Supplies consumption expense purchased directly or issued from the Material Management  inventory process.  This is an auto post account only.
 |  | 53600000 | Supplies and Expense |  | Costs for supplies and expenses used in operating an office.
 |  | 53800000 | Rent Expense - Personal Property |  | Rental expense for personal property, equipment (aviation, large work equip & office equip), compressor rental, parking garage rents.
 |  | 53801000 | Rent Expense - Real Property |  | Rental expense for real property, such as office buildings, warehouses, communication towers and, rights of way, etc.
 |  | 54005000 | General [NAME] |  | G&A Expenses not defined in other G&A accounts.  Orders should be used to define ongoing items booked to this account.