Spreadsheet: tracy_geaccone__40334__Corporate Charge questions
Sheet: Pivot table

2002 Corpoate Charges to NBPL
Company | Corporate
 |  |  |  |  | Data |  |  | %
Group | Division | SAP CC | 2002 Desc | Question | Sum of 2001 | Sum of 2002 | [NAME] | Increase
Allocated-MMF | Accounting & Compliance | 100012 | Corp Acctg, Planning & Reporting | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 203000 | 323000
 |  | 100091 | IT Compliance | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 2000 | 52000
 |  | 100127 | Enron assurance services | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 91000 | 190000
 |  | 100236 | Human Capital Management | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 53000
 |  | 102670 | Transaction Accounting | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 29000
 | Benefit Plans & Comp | 100114 | Annual Incentive (Note A1) | Is this Annual Incentive for Corp? If so, why is there such a large increase and what benefits does the increase have for NBPL? | 515000 | 1330000
 | Executive | 100009 | Executive Consultants | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 1000 | 32000
 |  | 100020 | Executive Reception | NBPL has not been allocated this charge in the past.   Any allocations that deal with  Enron Corp has a public entity are  not allocated to NBPL. |  | 122000
 |  | 100044 | Chairman & CEO | Explain what increase in work will this cost center be doing for NBPL? | 124000 | 201000
 |  | 140672 | Vice Chairman | Explain what work [NAME] will be doing for NBPL which requires this large of an allocation. |  | 170000
 | Human Resources | 100034 | Health Center | NBPL only has one employee located in Houston.  A $39,000 increase in allocation is not reasonable for one employee. | 5000 | 44000
 |  | 100090 | Corporate HR Analysis & Reporting | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 5000 | 42000
 |  | 100110 | Employee relations | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 2000 | 24000
 |  | 100218 | Corp/HR/ and CR exec | NBPL has not been allocated this charge in the past.   Any allocations that deal with  Enron Corp has a public entity are  not allocated to NBPL. |  | 27000
 |  | 100008 | HR Risk Mgmt Audit | I understand that this charge is primarily for drug and alcohol testing and should be based on direct charges not allocated.  NBPL was not allocated this charge from this cost center last year. |  | 32000
 |  | 100141 | Body Shop | NBPL only has one employee located in Houston and has not been allocated charges from this cost center in the past. |  | 47000
 |  | 102780 | EEO/Diversity | Explain what this cost center does and what work will this cost center be doing for NBPL? |  | 23000
 |  | 103082 | HR Global Information | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 1000 | 15000
 |  | 103083 | ClickAtHome Program | I would have thought this number would have gone down for 2002 since most employees purchased computers this year. | 56000 | 62000
 | Legal | 100039 | Legal Litigations | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL.  In the past, corporate legal costs have been a direct charge to the company they are doing work for. |  | 11000
 |  | 100040 | Corporate Legal | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL.  In the past, corporate legal costs have been a direct charge to the company they are doing work for. |  | 44000
 |  | 100140 | Executive Board Meeting Expenses | NBPL has not been allocated this charge in the past.   Any allocations that deal with  Enron Corp has a public entity are  not allocated to NBPL. |  | 64000
 |  | 100818 | Corp lititgation management | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL.  In the past, corporate legal costs have been a direct charge to the company they are doing work for. |  | 11000
 |  | 102741 | Corp Social/Environmental Respon | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 10000 | 56000
 | Public Affairs & Admin | 100061 | Exec VP/Chief of Staff | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 59000
 |  | 100226 | Corporate Insurance Premiums | Explain what kind of insurance premiums are being allocated  -- property or executive liability. | 136000 | 96000
 | Risk Management | 100216 | Amorization | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 199000
 | SAP ISC | 140347 | ISC Support allocations | What is this credit for? |  | -1116000
 |  | 100801 | Accts Payable | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 4000 | 46000
 | [NAME] | 100138 | Enron Foundation Matching Funds/Gifts | This number is too high based on actuals received so far this year. | 47000 | 57000
Directs | Community Relations | 140502 | Tax Compliance | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 7000
 | Corporate Tax | 100070 | Employee Events Programs | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 11000
 | Human Resources | 140269 | Enron Kids Center | NBPL will not accept this charge. |  | 9000
 |  | 100808 | Events/Worklife O&M | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 4000 | 18000
 |  | 103082 | HR Global Information | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 3000 | 21000
 |  | 103083 | ClickAtHome Program | I would have thought this number would have gone down for 2002 since most employees purchased computers this year. | 151000 | 172000
 |  | 100031 | MLP Services | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it will benefit NBPL. |  | 181000
 | Legal | 100039 | Legal Litigations | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it will benefit NBPL. |  | 150000
 |  | 140196 | Business Controls | This is a new cost center that is allocating costs to NBPL.  Explain what this cost center does and how it benefits NBPL. |  | 40000
 | Public Affairs & Admin | 100135 | Employee Communications | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 10000 | 33000
 | EIS | (blank) | EIS - Total estimate (2000 budget) | Explain what this cost center does and what increase in work will this cost center be doing for NBPL? | 320000 | 1102404
Grand Total