EX-99 11 exdc187421.txt EXHIBIT FS-9 EXHIBIT FS-9 Central Illinois Public Service Proposed Accounting Entries for Transfer of Electric Assets and Liabilities to Central Illinois Public Service from Union Electric Company Assuming December 31, 2004 closing
Proposed Account Number Account Description Debit Credit ------ ------------------- ----- ------ 102 Utility plant purchased or sold $109,363,670 101 Electric plant in service $254,007,369 121 Non-utility property $16,199 107 Construction work in progress $4,425,442 108 Accumulated provision for depreciation $148,281,054 111 Accumulated provision for amortization $788,087 135 Working funds $4,000 142 Accounts receivable $7,843,776 144 Provision for uncollectible accounts $811,077 154 Plant materials and operating supplies $0 163 Undistributed stores expense $0 173 Accrued electric revenues $7,792,000 182 Regulatory asset FAS 109 $2,747,958 190 Accumulated deferred income taxes $2,296,499 232 Payroll payable $311,392 235 Customer deposits $1,325,443 236 Accrued taxes $1,699,596 242 Accrued vacation liability $453,102 252 Customer advances $141,741 254 Other regulatory liabilities $2,589,086 255 Accumulated deferred investment tax credit $5,580,225 282 Accumulated deferred income taxes - $16,657,941 other property 283 Deferred income tax liability $14,361,442 233 Notes payable $2,746,135 211 Paid in capital $2,746,136 -------------------------------- Balance $293,494,685 $293,494,685 ================================ To clear Account 102, Utility Plant Purchased or Sold, and charge Account 233 Notes Payable to Associated Companies and Account 211 Paid in Capital for the assets and liabilities transferred to AmerenCIPS. 102 Utility plant purchased or sold $109,363,670 233 Notes payable $54,681,835 211 Paid in capital $54,681,835 The total effect on notes payable and paid in capital is shown below: 233 Notes payable $57,427,970 211 Paid in capital $57,427,971
Proposed Account Number Account Description Debit Credit ------ ------------------- ----- ------ 102 Utility plant purchased or sold $17,104,105 101 Gas plant in service $31,734,619 107 Construction work in progress $899,925 108 Accumulated provision for depreciation $15,530,439 142 Accounts receivable $2,554,238 144 Provision for uncollectible accounts $41,999 151 Propane fuel stock $144,147 154 Plant materials and operating supplies $12,486 164 Gas storage $3,752,724 173 Accrued gas revenues $1,677,000 182 Regulatory asset FAS 109 $578,729 186 Environmental adjustment clause $813,694 190 Accumulated deferred income taxes $126,896 232 Accounts payable - to natural gas supplier $2,054,218 232 Payroll payable $61,549 236 Accrued taxes $95,669 242 Accrued vacation liability $80,539 252 Customer advances $111,104 253 Environmental cleanup deferred credit $1,000,000 254 Other regulatory liabilities $198,882 255 Accumulated deferred investment tax credit $205,240 282 Accumulated deferred income taxes - $3,028,012 other property 283 Deferred income tax liability $2,901,116 233 Notes payable $2,841,909 211 Paid in capital $2,841,909 -------------------------------- Balance $45,195,574 $45,195,574 ================================ To clear Account 102, Utility Plant Purchased or Sold, and charge Account 233 Notes Payable to Associated Companies and Account 211 Paid in Capital for the assets and liabilities transferred to AmerenCIPS. 102 Utility plant purchased or sold $17,104,105 233 Notes payable $8,552,053 211 Paid in capital $8,552,052 The total effect on notes payable and paid in capital is shown below: 233 Notes payable $11,393,962 211 Paid in capital $11,393,961
Proposed Account Number Account Description Debit Credit ------ ------------------- ----- ------ 102 Utility plant purchased or sold $109,363,670 101 Electric plant in service 254,007,369 121 Non-utility property $16,199 107 Construction work in progress $4,425,442 108 Accumulated provision for depreciation $148,281,054 111 Accumulated provision for amortization $788,087 135 Working funds $4,000 142 Accounts receivable $7,843,776 144 Provision for uncollectible accounts $811,077 154 Plant materials and operating supplies $0 163 Undistributed stores expense $0 173 Accrued electric revenues $7,792,000 182 Regulatory asset FAS 109 $2,747,958 190 Accumulated deferred income taxes $2,296,499 232 Payroll payable $311,392 235 Customer deposits $1,325,443 236 Accrued taxes $1,699,596 242 Accrued vacation liability $453,102 252 Customer advances $141,741 254 Other regulatory liabilities $2,589,086 255 Accumulated deferred investment tax credit $5,580,225 282 Accumulated deferred income taxes - $16,657,941 other property 283 Deferred income tax liability $14,361,442 145 Notes receivable $2,746,135 216 Retained earnings $2,746,136 ------------------------------------------- Balance $293,494,685 $293,494,685 =========================================== To clear Account 102, Utility Plant Purchased or Sold, and charge Account 145 Notes Receivable from Associated Companies for the assets and liabilities transferred to AmerenCIPS. 216 Retained earnings $54,681,835 145 Notes receivable $54,681,835 102 Utility plant purchased or sold $109,363,670 The total effect on notes receivable and retained earnings is shown below: 145 Notes receivable $57,427,970 216 Retained earnings $57,427,971
Union Electric Company Electric Utility Plant Assuming December 31, 2004 closing Account 101 Account 107 Accounts 108 & 111 ------------------- -------------------- ------------------- Accumulated Estimated Construction Amortization & Plant Category Electric Plant Work in Progress Depreciation Net Plant ---------------------------- ------------------- -------------------- ------------------- ------------------ Transmission $78,192,366 $1,909,200 -$35,583,418 $44,518,148 Distribution 162,996,870 2,516,242 -107,060,692 58,452,420 General 12,818,133 0 -6,425,031 6,393,102 ------------------- -------------------- ------------------- ------------------ Total Electric 254,007,369 4,425,442 -149,069,141 109,363,670 Account 121 ----------- Non-Utility Property -------- Non-Utility 16,199 16,199 ------------------ ------------------- -------------------- ------------------- ------------------ Total Property and Plant $254,023,568 $4,425,442 -$149,069,141 $109,379,869 =================== ==================== =================== ==================
Union Electric Company Proposed Accounting Entries for Transfer of Gas Assets and Liabilities from Union Electric Company to Central Illinois Public Service Assuming December 31, 2004 closing
Proposed Account Number Account Description Debit Credit ------ ------------------- ----- ------ 102 Utility plant purchased or sold $17,104,105 101 Gas plant in service $31,734,619 107 Construction work in progress $899,925 108 Accumulated provision for depreciation $15,530,439 142 Accounts receivable $2,554,238 144 Provision for uncollectible accounts $41,999 151 Propane fuel stock $144,147 154 Plant materials and operating supplies $12,486 164 Gas storage $3,752,724 173 Accrued gas revenues $1,677,000 182 Regulatory asset FAS 109 $578,729 186 Environmental adjustment clause $813,694 190 Accumulated deferred income taxes $126,896 232 Accounts payable - to natural gas supplier $2,054,218 232 Payroll payable $61,549 236 Accrued taxes $95,669 242 Accrued vacation liability $80,539 252 Customer advances $111,104 253 Environmental cleanup deferred credit $1,000,000 254 Other regulatory liabilities $198,882 255 Accumulated deferred investment tax credit $205,240 282 Accumulated deferred income taxes - $3,028,012 other property 283 Deferred income tax liability $2,901,116 145 Notes receivable $2,841,909 216 Retained earnings $2,841,909 ------------------------------------------- Balance $45,195,574 $45,195,574 =========================================== To clear Account 102, Utility Plant Purchased or Sold, and charge Account 145 Notes Receivable from Associated Companies for the assets and liabilities transferred to AmerenCIPS. 216 Retained earnings $8,552,052 145 Notes receivable $8,552,053 102 Utility plant purchased or sold $17,104,105 The total effect on notes receivable and retained earnings is shown below: 145 Notes receivable $11,393,962 216 Retained earnings $11,393,961
Account 101 Account 107 Accounts 108 & 111 ------------------- -------------------- ------------------- Accumulated Estimated Construction Amortization & Plant Category Electric Plant Work in Progress Depreciation Net Plant ---------------------------- ------------------- -------------------- ------------------- ------------------ Estimated Construction Accumulated Plant Category Gas Plant Work in Progress Depreciation Net Plant ---------------------------- ------------------- -------------------- ------------------- ------------------ Production $815,815 -$794,189 $21,626 Distribution 29,557,965 899,925 -14,082,883 16,375,007 General 1,360,839 -653,367 707,472 ------------------- -------------------- ------------------- ------------------ Total Gas $31,734,619 $899,925 -$15,530,439 $17,104,105 =================== ==================== =================== ==================