Untitled (5) Schedule G-5.14(P)
Page 1 of 1
(Me
TXU GAS—PIPELINE
FUEL,LOSS AND OTHER GAS RELATED EXPENSES ADJUSTMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR:R.K.PRUETT
Line NARUC Test Year Amount
No. Acct Description Reference Amount Adjusted
(a) (b) (c) (d) (e)
1 Fuel,Loss and Other Gas Related Expenses Adjustment
2
3 Non-Labor
4
5 757 Purification Expenses WP/G-5.14/1 (P) $ 41,660.02
6 801 Natural Gas Field Line Purchases WP/G-5.14/1 (P) 149.54
7 802 Natural Gas Gasoline Plant Outlet Purchases WP/G-5.14/1 (P) 8.53
8 805 Other Gas Purchases WP/G-5.14/1 (P) (4,978,791.90)
9 806 Exchange Gas WP/G-5.14/1 (P) 2,896,040.38
10 808 Gas Withdrawn from Storage-Debit WP/G-5.14/1 (P) 550.00
11 809 Gas Delivered to Storage-Credit WP/G-5.14/1 (P) (263,902.10)
12 813 Other Gas Supply Expenses WP/G-5.14/1 (P) (375.44)
13 819 Compressor Station Fuel and Power WP/G-5.14/1 (P) 1,103,521.28
14 821 Purification Expenses WP/G-5.14/1 (P) 70,962.26
(ow 15 824 Other Expenses WP/G-5.14/1 (P) 2,538.87
16 854 Gas for Compressor Station Fuel WP/G-5.14/1 (P) 4,660,806.38
17 856 Mains Expenses WP/G-5.14/1 (P) (12,081.18)
18 857 Measuring and Regulating Station Expenses WP/G-5.14/1 (P) 212.99
19
20 Total Fuel,Loss and Other Gas Related Expenses Adjustment $ (3,521,299.63)
21
22
23 To adjust expense to remove the cost of the commodity,and other gas related expenses from O&M which are recovered
24 through retention.
L
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Schedule G-8 (P)
Page 1 of 1
TXU GAS—PIPELINE
EXCLUDED OPERATING EXPENSES
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line NARUC Amount
No. Acct. Description Per Book
(a) (b) (c)
1 426.1 Donations $ 2,375.00
2
3 426.4 Lobbying 9,703.26
4
5 426.5 Other 5,018.00
6
7 Total Excluded Operating Expenses $ 17,096.26
8
9
10 The amounts listed above are excluded from the cost of service filing.
Schedule H-1 (P)
Page 1 of 8
TXU GAS—PIPELINE
(law OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account-Description Amount
(a) (b)
1 OPERATING REVENUES
2 4569000 Oth Rev-Other -
3 Electric-trade $ -
4 Electric-affiliated companies $ -
5 4800000 Residential Sales -
6 4800110 Over_Under Collection-Res -
7 4810100 Gas Sales-Commercial (Small) -
8 4810110 Over_Under Collection-Corn -
9 4810200 Ind Gas Sales To Non-Assoc Co -
10 4810210 Industrial Large Sales -
11 4811200 Electric Generation Small Sale -
12 4820000 Other Sales- Public Authority -
13 4830000 Gas Sales for Resale -
14 4860100 Unbilled Residential Gas Rev -
15 4860200 Unbilled Commercial Gas Rev -
16 4860300 Unbilled Industrial Gas Rev -
17 4870000 Forfeited Discount-Residential -
(NW 18 Gas-trade $
19 4830111 Sales For Resale-LUG Adj
20 4831401 Sales For Resale Assoc R & C -
21 4831402 Sales For Resale Assoc Indstrl -
22 4831403 Sales For Resale Assoc-ElecGen -
23 Gas-affiliated companies $ -
24 Telecommunications-trade $ -
25 Telecommunications-affiliated companies $ -
26 4570010 Service Revenues - Pipeline -
27 4580000 Service Revenues-Non Assoc Cos -
28 4587000 Other Revenues -
29 4600100 Over_(Under) Recvry Adj To Rev -
30 4880200 Connect Charge -
31 4880300 Return Checks -
32 4880400 Collection Charges -
33 4890100 Industrial Transportation 19,542,439.31
34 4890103 Ind Trans-Tax Exempt -
35 4890110 Transp for LSG Trans-R&C 54,508,694.96
36 4890120 Transp for LSG Trans-Indust 1,313,876.89
37 4890140 Transp for LSG Trans-LUG Acc (376,650.00)
38 4890500 Electric Generation 13,148,347.71
39 4890544 Electric Gen-311(A)(2)-Texas 595,554.11
40 4890545 Transp- Swing Fees 2,144,543.98
41 4890550 Electric Generation-Assoc 10,079,751.82
42 4890554 Electric Gen 311(A)(2) -Assoc 110,337.15
43 4890600 Parking Transportation Revenue 291,731.38
44 4890644 Parking Transp Rev-311(A)(2) 4,250.00
45 4890700 Lending Transportation Revenue 14,790.99
46 4890800 Pipeline 12,933,975.74
Schedule H-1 (P)
Page 2 of 8
TXU GAS—PIPELINE
(kw OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account- Description Amount
(a) (b)
47 4890844 Pipeline-311(A)(2)-Texas 2,790,951.30
48 4890900 Imbalance Penalties 224,185.55
49 4891100 Compress Rev-Transp Customers 2,002,632.08
50 4891200 Other Transport Related Rev 4,000,847.89
51 4891900 HUB Transaction Revenue 172,653.03
52 4891944 HUB Trans Rev-311(A)(2)Texas 51,887.04
53 4910100 Rev-Natural Gas Proc by Others 108,786.00
54 4920400 Revenue From Condensate Sales 345,003.65
55 4930100 Rents Gas Props Non-Assoc Cos 8,300.00
56 4930200 Rent Gas Property-Assoc Cos 199,461.25
57 4930500 Rent Gas Property-Pipeline Fee 2,261.16
58 4950000 Other Gas Oil Revenue -
59 4950100 Other Gas Revenues 2,423,328.57
60 4950400 Other Gas Revenues-Assoc 1,023,708.57
61 4951100 Other O&M Services Fees 21,350.00
62 4951300 Other Transp Rev- Swing Fees 3,472.60
63 4951400 Nonassoc Dehydration&Oth Fee 133,544.80
(111W 64 4951500 Other Transp Rev-Pooling 704,753.53
65 4951550 Oth Transp Rev-Pooling Transf 17,453.72
66 4952100 Customer 0/U Collection -
67 4953200 Other Gas Rev- Stand-By Fees -
68 4960100 Rent Revenue-Building -
69 Other $ 128,546,224.78
70 Total operating revenues $ 128,546,224.78
71 ` --
72 OPERATING EXPENSES
73 Fuel-trade $ -
74 Fuel-affiliated companies $ -
75 Purchased power-trade $ -
76 Purchased power-affiliated companies $ -
77 7800000 Products Purchased For Resale -
78 8000000 Nat Gas Well Head Purchase -
79 8000010 Gas Purchase Affiliated Cos -
80 8010000 Field Line Purchases 149.54
81 8020000 Plant Outlet Purchases 8.53
82 8030000 Transmission Line Purchases -
83 8040200 City Gate Purch-Company Use -
84 8040400 City Gate Purch-Residential -
85 8040401 City Gate Purch-Res Unbilled -
86 8040500 City Gate Purch-Commercial -
87 8040501 City Gate Purch-Com Unbilled(me -
88 8040600 City Gate Purch-Industrial
89 8040601 City Gate Purch-Ind Unbilled
90 8040700 City Gate Purch-Public Author -
91 8040800 City Gate Purch-Elect Generate -
92 8040900 City Gate Purch-Unaccounted -
Schedule H-1 (P)
Page 3 of 8
TXU GAS—PIPELINE
(law OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account- Description Amount
(a) (b)
93 8040901 City Gate Pur-Unbilled Contra -
94 8040911 City Gate Purch-LUG Adjustment -
95 8050000 Gas Purchases-Third Party -
96 8050800 OGP-Retention-Distrib Credit 12,023.14
97 8051111 OGP-LUG Adjustment 1,272,706.47
98 8051500 OGP-LUG Memo (442,000.00)
99 8051600 OGP-LUG Contra 442,000.00
100 8051900 OGP-Line Pack (383,057.14)
101 8052000 OGP-Equalization Fees -
102 8060000 Exchange Gas 7,212,552.72
103 8061500 Exchange Gas-Assoc 9,723,444.72
104 8061510 Exchange Gas-Assoc-Retention (18,503,438.23)
105 8061520 Exchgas-Assoc-Retention Contra 18,503,438.23
106 8063000 Exchange Gas-Nonassoc-GMR174 1,244,975.77
107 8063030 System gas imbalance exp (9,369,476.12)
108 8063500 Openaccess Ferc 500-Imbal Egtc (229,807.60)
109 8064000 Valuat Gain_Loss-EGT_EES Recov (5,685,649.11)
110 8080000 Gas Withdrawn From Storage (N) 550.00
111 8080010 Primary Stor Gas Withdrawn Exp -
112 8080020 Secondary Stor Gas Withdrawn -
113 8090000 Gas Delivered To Storage(N) (263,902.10)
114 8090010 Primary Stor Gas Inject Exp -
115 8090020 Secondary Stor Gas Inject Exp -
116 8120000 Gas Used For Other Util Ops-CR -
117 8230000 Gas Losses 105,716.68
118 8589100 Gas Transportation-R&C-Assoc -
119 8589200 Gas Transportation-Ind-Assoc -
120 8589400 Gas Transportation-LUG-Assoc -
121 Energy purchase $ 3,640,235.50
122 8590000 Other Transmission System 1,620,803.11
123 TDSP and other electric transmission charges $ 1,620,803.11
124 Energy purchased for resale and fuel consumed $ 5,261,038.61
125 4081500 DOT Pipeline User Fee 725,113.33
126 4081992 Payroll Taxes Alloc-Enrgy Del 53,861.36
127 4082602 Ad Valorem - EN Del Operating 4,825,060.31
128 7500000 Oper-Super&Engineer-Compressor 32,304.02
129 7520000 Gas Wells 302.68
130 7530000 Field Line Expenses 166,104.05
131 7540000 Field Compressor Expense 2,578.04
132 7560000 Field Measuring&Regulating Sta 127,230.15
133 7570000 Purification Expense 43,362.51
(iw 134 7590000 Other Gathering System -
135 7640000 Maint-Field Lines 26,120.26
136 7650000 Maint-Field Compressor Station 31,915.82
137 7660000 Gath Sys Meas& Reg Equip-Maint 17,114.86
138 7670000 Maint-Purification Equipment 530.91
Schedule H-1 (P)
Page 4 of 8
TXU GAS—PIPELINE
thre OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account-Description Amount
(a) (b)
139 7760000 Operation Supplies& Expense -
140 8053000 OGP-Co Used-Comp Sta Fuel-CR (5,803,159.06)
141 8053200 OGP-Co Used-Other Oper-CR (77,305.31)
142 8070000 Purchased Gas Expense -
143 8072000 Oper-Measuring Stations -
144 8130000 Other Gas Supply Expenses (375.44)
145 8140000 Oper-Supervision & Engineering 243,707.50
146 8160000 Storage Wells Expense 104,479.64
147 8170000 Storage Lines 10,444.30
148 8180000 Compressor Station Expense 1,931,500.32
149 8190000 Compressor Fuel & Power 1,103,521.28
150 8200000 Storage Measuring & Reg Statn 130,432.73
151 8210000 Purification Expense 116,830.71
152 8240000 Other Storage 8,448.89
153 8251000 Storage Well Royalties-Gas 445,942.37
154 8260000 Rents-Underground Storage 13,113.31
155 8310000 Maint-Structures&Improvements 14,136.72
Le 156 8320000 Maint-Resevoirs &Wells 109,748.88
157 8330000 Maint-Lines 58,506.93
158 8340000 Maint-Compr Station Equip 862,580.77
159 8350000 Maint-Mearsuring & Reg Equip 51,906.26
160 8360000 Maint-Purification Equipment 100,560.93
161 8370000 Maint-Other Storage Equipment 14,720.90
162 8500000 Oper-Supervision & Engineering 2,296,992.98
163 8510000 System Control & Load Dispatch 3,073,231.39
164 8520000 Communication System 1,461,406.80
165 8530000 Compressor Station Labor& Exp 737,254.62
166 8540000 Gas For Compressor Statn Fuel 4,662,330.38
167 8560000 Mains Exp-Transmission System 16,719,695.80
168 8569000 Mains Exp-Transmission Sys-Gas (32,512.79)
169 8570000 Measuring& Regulating Station 6,366,314.02
170 8580000 Trans& Compr Of Gas By Others (347,732.72)
171 8581000 Gas Transport Exp-Affiliates 59,462.34
172 8600000 Rents-Transmission System 92,733.26
173 8610000 Maint-Supervision&Engineering 5,485.00
174 8620000 Maint-Structures&Improvements 48,425.86
175 8630000 Maint Of Mains-Transmission 1,007,363.50
176 8633000 Pipe 65.21
177 8640000 Maint-Compressor Station Equip 283,386.41
178 8650000 Maint-Measuring & Reg Equip 630,076.43
179 8660000 Maint-Communication Equipment 119,720.96
(me 180 8670000 Maint-Other Equipment 99,701-38
181 8700000 Oper Supervision& Engineering
182 8740000 Mains& Services -
183 8750000 Measuring& Reg Sta-General -
184 8770000 Measuring& Reg Sta-City Gate -
Schedule H-1 (P)
Page 5 of 8
TXU GAS—PIPELINE
(Ire OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account-Description Amount
(a) (b)
185 8780000 Meter& House Regulator -
186 8790000 Customer Installations Expense -
187 8800000 Other Expenses -
188 8810000 Rents-Distribution -
189 8850000 Maint-Supervision&Engineering -
190 8860000 Maint-Structures&Improvements -
191 8870000 Maintenance Of Mains -
192 8890000 Maint-Meas&Reg Sta-General -
193 8900000 Maint-Meas&Reg Sta-Industrial -
194 8920000 Maintenance Of Services -
195 8930000 Maint-Meter&House Regulator -
196 8940000 Maint Of Other Equipment -
197 9230002 Out Sery Empl-Energy DeI/TUFCO 4,934,615.56
198 9240002 Property Ins - Energy Del 416,427.40
199 9250002 Injuries&Damages lns-Enrgy Del 811,409.73
200 9260002 Empl Pension&Benefit-Enrgy Del 482,803.28
201 Operating Expenses $ 49,419,997.73
(110, 202 4031200 Depr-Transmission Plant 8,465,304.13
203 4031210 Depr-Customer Sales Stations 6,416.40
204 4031220 Depr-Transm Compressor Statns 2,717,084.80
205 4031300 Depr-Distribution System -
206 4031500 Depr-Gathering System 1,834,252.98
207 4031600 Depr-Underground Storage 1,822,763.56
208 4031710 Depr-Gen PIt-Struc& Impry 61,287.32
209 4031720 Depr-Gen Pit-Off Fum& Equip 149,157.67
210 4031770 Gen PIt-Commun Equip 16,651.46
211 4031781 Depr-Gen PIt-Non-Assoc Mainfr -
212 4031790 Depr-Gen Pit-Misc Equip 237,089.90
213 4031798 Depr-General Plant -
214 4031921 Non-Oper Depr Exp Office Furni -
215 4040901 Operating Amortization Expense 441,811.18
216 4041920 Non-Op Amortization Expense -
217 4071000 Amort of Other Reg Asset -
218 Depreciation and amortization $ 15,751,819.40
219 Total direct costs and expenses $ 70,432,855.74
220 Gross margin $ 58,113,369.04
221 Other costs and expenses
222 4081000 FICA 193,584.11
223 4081100 Federal- Unemployment 2,714.40
224 4081970 Allocated Taxes FICA-Credit (188,995.93)
225 4081980 Allocated Taxes FUTA-Credit (3,388.55)
(kw 226 4081990 Payroll Taxes Allocated 93,701.91
227 4082100 State- Unemployment 5,042.54
228 4082650 State-Ad Valorem-Prior Year (1,604.13)
229 4082980 Allocated Taxes SUTA-Credit (3,127.80)
230 4261000 Donations 2,375.00
Schedule H-1 (P)
Page 6 of 8
TXU GAS—PIPELINE
(kw OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account- Description Amount
(a) (b)
231 4264600 Lobbying - PAC- Non Operating 9,703.26
232 4265000 Other Deductions - Dues 5,018.00
233 9010000 Supervision-Customer Accounts -
234 9020000 Meter Reading Expenses -
235 9030000 Customer Records & Collections 3,045.00
236 9030001 Receivables Sale Fees 166,913.78
237 9030002 Customer Services-Affiliate -
238 9040000 Uncollectible Accounts 523,896.56
239 9040001 Non-CIS Related Uncollectibles 240 9101000 Customer Assistance (N) -
241 9111000 Informational Advertising (N) -
242 9130000 Advertising Expense -
243 9151000 Supervision(N) -
244 9161000 Demonstrating & Selling (N) -
245 9171000 Promotional Advertising (N) -
246 9181000 Miscellaneous (N) -
247 9200000 Administrative&Gen Salaries 1,170,399.08
Cor 248 9210000 Office Supplies& Expenses 609,098.34
249 9220000 Administrative Exp-Transferred -
250 9230000 Outside Services Employed 18,956,163.71
251 9231000 Outside Services-Assoc Cos -
252 9260000 Employee Pensions & Benefits 1,132,442.84
253 9280000 Regulatory Commission Expense 1,022,858.57
254 9301000 General Advertising Expenses -
255 9302000 Misc General Expenses 443,554.65
256 9302001 Credit Line Fees- Regulated -
257 9302100 Paid Losses -
258 9302200 Change in Loss Reserves -
259 9302301 Reinsurance Premium Expense -
260 9302302 Reinsurance Premium Income -
261 9302400 Commission Income -
262 9310000 Rents-Administrative& General 346,708.15
263 9311000 Rents-Admin &General-Assoc Co -
264 9320000 Maintenance Of General Plant 140.22
265 9429420 Ceded Premium Expense -
266 Selling,general and administrative expense $ 24,490,243.71
267 4082200 State Regulat Assessment&Fees 242,090.86
268 4082400 State-Gross Receipts -
269 4082410 State- Local Gross Receipts -
270 4082419 LGR - Denton Settlement Recove -
271 4082500 State- Franchise 73,434.64
(460, 272 Franchise and revenue based taxes $ 315,525.50
273 4150200 Merchandise Rev-Counter Sales
274 4201000 AFUDC-Equity(N) 92,431.74
275 4210300 Other Misc Nonoperating Income 4,300.00
276 4220100 Disposition Of Proprty-Gain(N) 3,769,101.83
Schedule H-1 (P)
Page 7 of 8
TXU GAS—PIPELINE
(11, OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account- Description Amount
(a) (b)
277 Other income $ 3,865,833.57
278 4220200 Disposition Of Proprty-Loss(N) -
279 4250100 Misc Amortization 222,070.00
280 Other deductions $ 222,070.00
281 4190100 Interest& Dividend Inc-Misc 73,903.23
282 4190200 Interest Income-Associated Cos 7,036,146.16
283 Interest income $ 7,110,049.39
284 4310100 Other Interest Expense (27,419.13)
285 Interest expense-trade $ (27,419.13)
286 4300000 Interest On Debt To Assoc Cos 22,497,761.43
287 Interest expense-affiliated companies $ 22,497,761.43
288 4202000 AFUDC-Debt (N) (216,324.23)
289 Allowance for borrowed funds used during construction $ (216,324.23)
290 4370001 Allocated Preferred Stock 1,785,850.00
291 Preferred stock dividends of-subsidiaries $ 1,785,850.00
292 Interest expense and other charges $ 24,039,868.07
293 Total other costs and expenses $ 38,091,824.32
294
295 INCOME(LOSS) BEFORE INCOME TAXES
296 AND EXTRAORDINARY ITEMS $ 20,021,544.72
297
298 INCOME TAX EXPENSE(BENEFIT):
299 Currrent
300 4091000 Current FIT- Util Oper Income (1,282,469.53)
301 4092000 Current FIT-Other Income 3,841,973.86
302 Federal $ 2,559,504.33
303 Deferred:
304 4101000 Def FIT- Utility Oper Income 17,743,617.09
305 4111000 Def FIT- Utility Oper Income (12,635,057.18)
306 4112000 Def FIT- Non Operating Income -
307 Federal $ 5,108,559.91
308 4114000 Investment tax credits (27,362.21)
309 Total income taxes $ 7,640,702.03
310
311 INCOME(LOSS) BEFORE DISCONTINUED OPERATIONS
312 AND EXTRAORDINARY ITEMS $ 12,380,842.69
313
314 DISCONTINUED OPERATIONS, NET OF TAX EFFECT
315 4093000 Income Tax Extraordinary Item -
316 4350000 Extraordinary Deductions -
317 EXTRAORDINARY ITEMS, NET OF TAX EFFECT $ -
318
319 NET INCOME(LOSS) $ 12,380,842.69
320
321 PREFERRED STOCK DIVIDENDS $ -
Schedule H-1 (P)
Page 8 of 8
TXU GAS—PIPELINE
(lisr OPERATING INCOME STATEMENT
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line
No. Account-Description Amount
(a) (b)
322
323 NET INCOME (LOSS)AVAILABLE FOR COMMON STOCK $ 12,380,842.69
L
C
Schedule H-2 (P)
Page 1 of 11
TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
1 1010200-IS-Transmission $ 526,722,047.46
2 1010201-IS-Transmission Fee Land 502,022.18
3 1010210-IS-Trans-City Gate Station 49,894.23
4 1010220-IS-Transm Compressor Stations 36,969,707.06
5 1010221-Transmission Compress Fee Land 65,341.68
6 1010500-IS-Gath-Rights of Way 16,995,339.72
7 1010600-IS-Underground Storage 77,527,858.47
8 1010601-IS-Underground Storag Fee Land 236,367.49
9 1010700-IS-Gen Plant-Fee Land 82,110.29
10 1010710-IS-Gen Plnt-Struct& Improv 3,058,381.59
11 1010720-IS-Gen Pint-Furn& Equip 9,332,890.62
12 1010730-IS-Transportation Equipment 5,027,071.27
13 1010740-IS-Gen Pint-Stores Equipment 28,647.77
14 1010750-IS-Gen Pint-Lab Equipment 29,349.01
(lror 15 1010760-IS-Gen Pint-Power Op Equip 4,551,697.39
16 1010770-IS-Gen Pint-Comm Equip 999,033.36
17 1010781-IS-Gen Pint-Computer Equip-PC 2,403,487.42
18 1010790-IS-Gen Plnt-Misc Equipment 11,421,103.17
19 1010900-IS-Intangible Plant 3,975,409.32
20 1070000-Construction Work In Progress 156,280,558.32
21 1079000-Construction-Credit to Plant (140,358,272.67)
22 1080200-RW IP-Transmission (13,879.20)
23 1080201-Non Depr-Transmission 120.79
24 1080500-RWIP-Gathering System 946.78
25 1080710-RWIP-Structures & Improvements -
26 1081200-APFD-Transmission (9,634,639.08)
27 1081210-APFD-Customer Sales Stations (6,416.40)
28 1081220-APFD-Transm Compressor Statns (2,717,084.80)
29 1081500-APFD-Gathering System (1,845,778.05)
30 1081600-APFD-Underground Storage (1,756,036.06)
31 1081710-APFD-Structures & Improvements 58,428.42
32 1081720-APFD-Office Furniture& Equip (149,157.67)
33 1081770-APFD-Communication Equipment (16,651.46)
34 1081790-APFD-Miscellaneous Equipment (237,089.80)
35 1082200-Retir-Transmission 3,080,228.22
36 1082201-Retir- Non Depr-Transmission 13.28
37 1082220-Retir-Transm Compressor Statns 98,500.59
38 1082500-Retir- Gathering System 672,953.49
39 1082600-Retir- Underground Storage 438,117.36
40 1082700-Retir-Non Depr-General Plant 12,657.49
41 1082710-Retir-Structures& Improvements 119,494.00
42 1082720-Retir-Office Furniture& Equip 815,265.65
43 1082730-Retir-Transportation Equipment 2,218,817.62
Schedule H-2 (P)
Page 2 of 11
TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account-Description December 31,2002
(a) (b)
44 1082750-Retir- Laboratory Equipment 466,607.73
45 1082760-Retir-Power Operated Equipmen 2,010,980.77
46 1082770-Retir-Communication Equipment 447,989.77
47 1082781-Retir- Non Associate-Mainframe 26,728.48
48 1082790-Retir- Miscellaneous Equipment 415,676.16
49 1082900-Retir- Intangible 266,290.98
50 1083200-Salv-Transmission 1,617,100.00
51 1083220-Salv-Transm Compressor Statns -
52 1083500-Salv-Gathering System 769,500.00
53 1083600-Salv- Underground Storage (90,231.00)
54 1084200-0th Rec-Transmission (3,445,342.06)
55 1084220-0th Rec-Transm Compressor Stat (29,760.00)
56 1084500-0th Rec-Gathering System (795,160.00)
57 1084700-0th Rec-Non Depr-General Plant (4,500.28)
58 1086200-Transmission - Beg Bal (249,656,497.99)
59 1086201-Nondepr Transmission- Beg Bat 56,357.65
60 1086210-Cust Sales Stations-Beg Bal (4,389.20)
61 1086220-Trans Comp Stat-Beg Bal (10,336,385.54)
62 1086500-Gathering Systems - Beg Bal (1,907,339.92)
63 1086501-Gathering System-Land-Beg Bal 734.14
64 1086520-Gathering Compress Sta-Beg Bal -
65 1086600-Underground Storage- Beg Bat (27,107,643.18)
66 1086710-Structr and Improvmnts-Beg Bal (1,394,931.19)
67 1086720-Office Furn and Equip-Beg Bal (8,110,617.55)
68 1086730-Transp Equip-Beg Bal (5,434,416.67)
69 1086740-Stores Equip- Beg Bal (28,647.77)
70 1086750-Laboratory Equip- Beg Bal (495,956.74)
71 1086760-Power Operated Equip-Beg Bal (4,922,008.62)
72 1086770-Communication Equip- Beg Bal (1,284,810.86)
73 1086781-Non-assoc Mainframe- Beg Bal (1,861,093.03)
74 1086790-Miscellaneous Equip-Beg Bal (6,956,717.80)
75 1111000-Amortization- Plant (1,083,242.96)
76 1112000-Amortization- Storage Rights (32,434.89)
77 1140000-Gas Plant Acquisitn Adjustment 1,356,313.76
78 1150000-APFA-Gas Plt Acquisitn Adjust (815,623.76)
79 1173000-Gas Stored Undrgnd-Noncurr Oth 16,696,722.29
80 UTILITY PLANT $ 405,372,107.04
81 1211000-Real Estate 102,446.15
82 1231000-Advances To Assoc Cos - MP 284,198,989.69
83 1240000-Other Investments 464,146.47
84 1240010-0th Inv-Contra Credit-LTNR (40,640.40)
85 1241200-Other- Misc Investments 24,632.55
86 1243200-Split$ Life Ins 450,580.00
Schedule H-2 (P)
Page 3 of 11
TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
87 1243300-Supplemental Retirement Plan 69,212.00
88 1245100-Salary Deferral-7 Year Option -
89 1245500-Salary Deferral-7Yr Foundation 249,951.83
90 1245600-Salary Defer-Retire Foundation 128,886.34
91 INVESTMENTS $ 285,648,204.63
92 1317215-Cash-Chase-6795-Concentration 1,287,660.61
93 1410000-Notes Receivable-Current 248,287.32
94 1410010-Notes Rec- Contra Credit (41,052.28)
95 1428000-Customer AR Split to CIS -
96 1429000-Customer Rec AR Module Only (81,105.23)
97 1430100-Other Misc Accounts Receivable 255,162.90
98 1430200-Estimates 2,198,355.97
99 1431000-Payroll Deduction-Other (139,480.25)
100 1431060-Energy Conservation 7,020.68
101 1431110-Appliances 8,104.05
102 1433000-Sale of Misc Receivables (9,081,000.00)
103 1433001-Notes Receivable from ERINC 6,244,432.84
104 1438000-Customer AR Split from CIS -
105 1439000-Misc Rec AR Module Only 755,784.99
106 1439100-GCBS Only-Accounts Receivable 5,087,156.45
107 1440100-Uncollectible Accounts-Misc (620,158.73)
108 1440200-Sale Of Car-Credit 341,366.76
109 1460000-A_R -Associated Companies 21,570,213.72
110 1469000-A_R-Associated Cos-Advances -
111 1530000-Residuals& Extracted Products 61,722.69
112 1545000-Materials & Supp-PMMS Normal 3,105,590.96
113 1631100-Purchasing &Stores 4,751.05
114 1634000-Stores Sales& Use Tax 78,185.99
115 1640000-Gas Stored Underground-Current 8,750,407.53
116 1652100-Insurance 257,713.65
117 1659000-Other Prepayments 28,095.87
118 1729000-Rent Rec-A_R Module 1,738.92
119 1741230-Exchange Gas 2,062,396.38
120 1741233-System gas receivable 6,244,198.99
121 1741615-Exchange Gas-Imbalance-Affil -
122 1741636-Recoverable Exchange Gas-Affil -
123 1746000-Home Purchase Plan 7,714.11
124 CURRENT ASSETS $ 48,643,265.94
125 1823001-FAS 109-EPIS-Basis Differences 6,464.13
126 1823002-FAS 109-CW IP-Flow Through 614,365.28
127 1829900-Other Regulatory Assets 2,706,514.47
128 1847120-Labor Clearing -
129 1860100-Misc Deferred Debit-Other -
Schedule H-2 (P)
Page 4 of 11
(Ispe TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account-Description December 31,2002
(a) (b)
130 1860300-Other Work In Progress -
131 1862700-Job Orders -
132 1864400-Line Pack 2,774,295.75
133 1866300-1999 Severance Costs 871,851.91
134 1866320-WINS Project Cost 567,277.12
135 1868200-DICP-Unamort-Employee Deferral 55,462.50
136 1868300-DICP-Unamort-Company Match 161,223.75
137 1868400-DICP-Unamort-Incentive Award 13,916.56
138 1868510-SDP-Company Match 7 Yr Option 0.03
139 1868520-SDP-Unamort Comatch Retirement -
140 1868550-SDP Unamort Co Match-7Yr Found 32,641.82
141 1868560-SDP Unamort Co Match Retiree 23,607.16
142 1868900-Money Pool-Contrib To_From 1,045.42
143 1869000-Miscellaneous Deferred Debits -
(1101 144 1869900-Validation Fatals 11,571.52
145 DEFERRED DEBITS $ 7,840,237.42
146 1900001-ADFIT-PEP 40,766.33
147 1900004-ADFIT-Vacations 2,214.41
148 1902001-ADFIT-Property Insuranc Resery 337,569.86
149 1902004-ADFIT-LESOP 37,088.32
150 1902012-ADFIT-Supplemental Retirement 25,108.65
151 1902013-ADFIT-Pension Plan 2,118,618.34
152 1902014-ADFIT-Deferred Incentive Comp (31,682.85)
153 1902015-ADFIT-Long Term Incentive Plan 82,391.12
154 1902016-ADFIT-Capit Exp-Gas Inventory 3,333,332.39
155 1902020-ADFIT-Salary Def Plan 7 Yr Opt 76,914.83
156 1902021-ADFIT-Salary Def Plan Ret Opt 85,881.46
157 1902023-ADFIT-OPEB and FAS 112 800,516.55
158 1902025-ADFIT-Provided For Misc Recv 1,154,170.98
159 1902033-ADFIT-Unamortized ITC 277,340.26
160 1902040-ADFIT-Ins Claims IBNR Accrual 20,225.80
161 1902058-ADFIT- Restoration &COLA Plan 234,212.15
162 1903110-DFIT-Purchase Acctg Adjustment -
163 ACCUMULATED DEFERRED TAX ASSETS $ 8,594,668.60
164
165 TOTAL ASSETS $ 756,098,483.63
166
167 2040801-Allocated Preferred Stock $ 37,500,000.00
Citaw 168 2049101-Allocated Preferred Securities 28,065,000.00
169 2110000-Miscellaneous Paid-In Capital 96,501,273.95
170 2160000-Unappropriated Ret Earnings 127,374,676.14
171 2160200-Purchase Accounting Adjustment (23,625,973.11)
172 2230000-Advances from Assoc Cos-MP 242,717,191.98
Schedule H-2 (P)
Page 5 of 11
TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
173 2240009-Allocated Lng Term Debt fr ENS 105,523,000.00
174 4393200-Other Compreh Income- Pensions (658,798.40)
175 CAPITAL $ 613,396,370.56
176 2320200-A_P-Gas Purchased 316,105.89
177 2320220-A_P-Gas Purchase-LUG Adjustmnt 2,496,681.43
178 2320300-Other Accounts Payable 14,167.81
179 2321900-PED- Loans 1,649.55
180 2321901-ENSAVE Loans -
181 2321902-PED - Bankruptcy 361.00
182 2321904-PED- Parking -
183 2321909-PED- Dependent Life Insurance (6.14)
184 2321911-Group Universal Life Ins 676.33
185 2321912-Vision Care (105.82)
186 2321916-PED-TU PAC 91.79
187 2321919-PED-Student Loans
188 2321920-PED -Thrift Plan Collections 5,095.56
189 2321921-PED- U.S. Savings Bonds -
190 2321922-ENSAVE Plan Collections -
191 2321924-PED- United Way 152.08
192 2321925-Lifestyle Account 74.95
193 2321928-PED-Thrift Loan Fees -
194 2321930-Thrift Plan - Employer Match 3,481.05
195 2321931-Voluntary Benefits 8.00
196 2321932-Accidental D&D 151.72
197 2321933-LT Disability 644.60
198 2322401-Employee Group Life Insurance 2,136.69
199 2322402-Retiree Dental Insurance (50,058.97)
200 2322403-Retiree Medical Insurance 67,776.61
201 2324000-Trade Payables &Vouchers 821,839.33
202 2328900-O_S Checks-Money Pool 2,351,576.53
203 2328950-EDI Payments Outstanding 23,533.67
204 2340000-A_P-Associated Companies 21,189,424.98
205 2361000-FICA- Employer 28,987.52
206 2361100-Accrd Federal Unemployment Tax 20.34
207 2361550-Accrued DOT Pipeline User Fee 115,419.03
208 2362100-Accrued State Unemployment Tax 53.15
209 2362200-State Regulat Assessment&Fees 61,089.36
210 2362600-State-Ad Valorem-Current Year 4,207,212.36
(kwe 211 2362610-State-Ad Valorem-Prior Year -
212 2362700-State-Other- Full Accrual 192,809.89
213 2362800-State-Other-Gross Production 548.54
214 2363800-FIT-Accrual 3,149,872.22
215 2411000-FICA Withheld 4,719.32
Schedule H-2 (P)
Page 6 of 11
(11a, TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
216 2411200-FIT-Withheld- Income Tax 18,313.28
217 2412200-SIT Withheld- Income Tax -
218 2412400-State-Gross Production 6,759.38
219 2412410-Tax Coll-St Gross Prod-Condens 593.61
220 2412500-Oil Field Clean Up Fee 15.30
221 2421230-Exchange Gas 8,306,596.28
222 2421233-System gas payable (0.02)
223 2421238-Open Access FERC Ord 500-Imbal -
224 2421630-Exchange Gas-Affiliated -
225 2421636-Exchange Gas-Delivered-Affil -
226 2421709-Other Current Liabilities -
227 2423400-Vacation 6,326.88
228 2423900-Other Accrued Payables 1,275,595.78
229 2424000-Payroll Accrual 37,480.32
(lior 230 2424100-Accrued Incentive Plans 293,332.00
231 2429300-Corporate Accruals 341,366.76
232 2429900-Other Accrued Liabilities 583,198.49
233 CURRENT LIABILITIES $ 45,875,768.43
234 2530001-FAS 109-Unamortized ITC 277,340.26
235 2531000-IBNR - Medical& Dental Claims 57,788.01
236 2533060-Restrictive Stock Award -
237 2533300-Retirement Plan 7,091,363.80
238 2533400-Supplemental Retirement Plan 71,739.00
239 2533500-FAS 112 224,553.00
240 2533900-OPEB-Other 2,107,287.08
241 2534000-Leveraged ESOP 105,966.59
242 2535100-Salary Deferral-7 Year Option 1,333.34
243 2535200-Salary Deferral-Retirement 1,333.38
244 2535500-Salary Deferral-7Yr Foundation 251,065.17
245 2535600-Salary Defer-Retire Foundation 267,649.39
246 2539000-Other Deferred Credits 1,630.00
247 2539050-Defer Cr-Cust Contributions 395,743.44
248 2539120-Restoration Plan 54,892.32
249 2539160-Enserch COLA Plan 614,285.25
250 2551000-Accumulated Deferred ITC 1,012,400.00
251 2553000-Rate Base Amortization (497,339.53)
252 2620000-Injuries & Damages Reserve (N) 272,500.00
253 2650000-Misc. Operating Reserves 200,000.00
(rage 254 DEFFERRED CREDITS $ 12,511,530.50
255 2822001-ADFIT-Liberalized Depreciation 69,421,152.81
256 2822002-ADFIT-CWIP-Basis Difference (49,192.53)
257 2822011-ADFIT-Oth Software DevelopCost 1,044,758.78
258 2822015-ADFIT-F109-EPIS-Flow Through 6,464.13
Schedule H-2 (P)
Page 7 of 11
TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
259 2822016-ADFIT-F109-CWIP-Flow Through 614,365.28
260 2822023-ADFIT-InterCo Transf Gain_Loss (367,510.76)
261 2832000-ADFIT-Other (354,737.60)
262 2832002-ADFIT-Other Regulatory Expense 0.01
263 2832031-ADFIT-1999 Enh Emp Separ Prog 529,029.20
264 2832039-ADFIT-WINS Costs 142,362.07
265 2835600-ADFIT on Reg Asset Bens-Mergr 947,280.06
266 ACCUMULATED DEFERRED TAX LIABILITIES $ 71,933,971.45
267
268 TOTAL LIABILITIES $ 743,717,640.94
269
270 4890100-Industrial Transportation $ 19,542,439.31
271 4890110-Transp for LSG Trans-R&C 54,508,694.96
272 4890120-Transp for LSG Trans-Indust 1,313,876.89
(ivor 273 4890140-Transp for LSG Trans-LUG Acc (376,650.00)
274 4890500-Electric Generation 13,148,347.71
275 4890544-Electric Gen-311(A)(2)-Texas 595,554.11
276 4890545-Transp- Swing Fees 2,144,543.98
277 4890550-Electric Generation-Assoc 10,079,751.82
278 4890554-Electric Gen 311(A)(2) -Assoc 110,337.15
279 4890600-Parking Transportation Revenue 291,731.38
280 4890644-Parking Transp Rev- 311(A)(2) 4,250.00
281 4890700-Lending Transportation Revenue 14,790.99
282 4890800-Pipeline 12,933,975.74
283 4890844-Pipeline-311(A)(2)-Texas 2,790,951.30
284 4890900-Imbalance Penalties 224,185.55
285 4891100-Compress Rev-Transp Customers 2,002,632.08
286 4891200-Other Transport Related Rev 4,000,847.89
287 4891900-HUB Transaction Revenue 172,653.03
288 4891944-HUB Trans Rev-311(A)(2)Texas 51,887.04
289 4910100-Rev-Natural Gas Proc by Others 108,786.00
290 4920400-Revenue From Condensate Sales 345,003.65
291 4930100-Rents Gas Props Non-Assoc Cos 8,300.00
292 4930200-Rent Gas Property-Assoc Cos 199,461.25
293 4930500-Rent Gas Property-Pipeline Fee 2,261.16
294 4950100-Other Gas Revenues 2,423,328.57
295 4950400-Other Gas Revenues -Assoc 1,023,708.57
296 4951100-Other O&M Services Fees 21,350.00
(11.•• 297 4951300-Other Transp Rev-Swing Fees 3,472.60
298 4951400-Nonassoc Dehydration &Oth Fee 133,544.80
299 4951500-Other Transp Rev-Pooling 704,753.53
300 4951550-0th Transp Rev-Pooling Transf 17,453.72
301 REVENUES $ 128,546,224.78
Schedule H-2 (P)
Page 8 of 11
(Ilwe TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account- Description December 31,2002
(a) (b)
302 4031200-Depr-Transmission Plant 8,465,304.13
303 4031210-Depr-Customer Sales Stations 6,416.40
304 4031220-Depr-Transm Compressor Statns 2,717,084.80
305 4031500-Depr-Gathering System 1,834,252.98
306 4031600-Depr-Underground Storage 1,822,763.56
307 4031710-Depr-Gen Plt-Struc& Imp/ 61,287.32
308 4031720-Depr-Gen Plt-Off Furn & Equip 149,157.67
309 4031770-Gen Plt-Commun Equip 16,651.46
310 4031790-Depr-Gen Plt-Misc Equip 237,089.90
311 4040901-Operating Amortization Expense 441,811.18
312 4081000-FICA 193,584.11
313 4081100-Federal- Unemployment 2,714.40
314 4081500-DOT Pipeline User Fee 725,113.33
315 4081970-Allocated Taxes FICA-Credit (188,995.93)
316 4081980-Allocated Taxes FUTA-Credit (3,388.55)
317 4081990-Payroll Taxes Allocated 93,701.91
318 4081992-Payroll Taxes Alloc-Enrgy Del 53,861.36
319 4082100-State- Unemployment 5,042.54
320 4082200-State Regulat Assessment&Fees 242,090.86
321 4082500-State- Franchise 73,434.64
322 4082602-Ad Valorem - EN Del Operating 4,825,060.31
323 4082650-State-Ad Valorem-Prior Year (1,604.13)
324 4082980-Allocated Taxes SUTA- Credit (3,127.80)
325 4261000-Donations 2,375.00
326 4265000-Other Deductions - Dues 5,018.00
327 7500000-Oper-Super&Engineer-Compressor 32,304.02
328 7520000-Gas Wells 302.68
329 7530000-Field Line Expenses 166,104.05
330 7540000-Field Compressor Expense 2,578.04
331 7560000-Field Measuring&Regulating Sta 127,230.15
332 7570000-Purification Expense 43,362.51
333 7640000-Maint-Field Lines 26,120.26
334 7650000-Maint-Field Compressor Station 31,915.82
335 7660000-Gath Sys Meas& Reg Equip-Maint 17,114.86
336 7670000-Maint-Purification Equipment 530.91
337 8010000-Field Line Purchases 149.54
338 8020000-Plant Outlet Purchases 8.53
339 8050800-OGP-Retention-Distrib Credit 12,023.14
340 8051111-OGP-LUG Adjustment 1,272,706.47
341 8051500-OGP-LUG Memo (442,000.00)
342 8051600-OGP-LUG Contra 442,000.00
343 8051900-OGP-Line Pack (383,057.14)
344 8053000-OGP-Co Used-Comp Sta Fuel-CR (5,803,159.06)
Schedule H-2 (P)
Page 9 of 11
(ire TXU GAS—PIPELINE
TRIAL BALANCE
FOR THE TEST YEAR ENDED DECEMBER 31,2002
SPONSOR: R. K. PRUETT
Line Twelve Months Ended
No Account-Description December 31,2002
(a) (b)
345 8053200-OGP-Co Used-Other Oper-CR (77,305.31)
346 8060000-Exchange Gas 7,212,552.72
347 8061500-Exchange Gas-Assoc 9,723,444.72
348 8061510-Exchange Gas-Assoc-Retention (18,503,438.23)
349 8061520-Exchgas-Assoc-Retention Contra 18,503,438.23
350 8063000-Exchange Gas-Nonassoc-GMR174 1,244,975.77
351 8063030-System gas imbalance exp (9,369,476.12)
352 8063500-Openaccess Ferc 500-Imbal Egtc (229,807.60)
353 8064000-Valuat Gain_Loss-EGT_EES Recov (5,685,649.11)
354 8080000-Gas Withdrawn From Storage (N) 550.00
355 8090000-Gas Delivered To Storage (N) (263,902.10)
356 8130000-Other Gas Supply Expenses (375.44)
357 8140000-Oper-Supervision & Engineering 243,707.50
358 8160000-Storage Wells Expense 104,479.64
359 8170000-Storage Lines 10,444.30
360 8180000-Compressor Station Expense 1,931,500.32
361 8190000-Compressor Fuel& Power 1,103,521.28
362 8200000-Storage Measuring& Reg Statn 130,432.73
363 8210000-Purification Expense 116,830.71
364 8230000-Gas Losses 105,716.68
365 8240000-Other Storage 8,448.89
366 8251000-Storage Well Royalties - Gas 445,942.37
367 8260000-Rents-Underground Storage 13,113.31
368 8310000-Maint-Structures&Improvements 14,136.72
369 8320000-Maint-Resevoirs&Wells 109,748.88
370 8330000-Maint-Lines 58,506.93
371 8340000-Maint-Compr Station Equip 862,580.77
372 8350000-Maint-Mearsuring& Reg Equip 51,906.26
373 8360000-Maint-Purification Equipment 100,560.93
374 8370000-Maint-Other Storage Equipment 14,720.90
375 8500000-Oper-Supervision& Engineering 2,296,992.98
376 8510000-System Control & Load Dispatch 3,073,231.39
377 8520000-Communication System 1,461,406.80
378 8530000-Compressor Station Labor& Exp 737,254.62
379 8540000-Gas For Compressor Statn Fuel 4,662,330.38
380 8560000-Mains Exp-Transmission System 16,719,695.80
381 8569000-Mains Exp-Transmission Sys-Gas (32,512.79)
382 8570000-Measuring & Regulating Station 6,366,314.02
383 8580000-Trans &Compr Of Gas By Others (347,732.72)
384 8581000-Gas Transport Exp-Affiliates 59,462.34
385 8590000-Other Transmission System 1,620,803.11
386 8600000-Rents-Transmission System 92,733.26
387 8610000-Maint-Supervision&Engineering 5,485.00