-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GxxIM+kfK+zHmU/XYQepb32XQbVcfy7SdGXA1wbcjVOL3sai3Ri6JqsvOaqJKt9t L+YFaGA40qWSkub0nk6aHw== 0001002910-02-000025.txt : 20020430 0001002910-02-000025.hdr.sgml : 20020430 ACCESSION NUMBER: 0001002910-02-000025 CONFORMED SUBMISSION TYPE: U-13-60 PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20011231 FILED AS OF DATE: 20020430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMEREN CORP CENTRAL INDEX KEY: 0001002910 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC & OTHER SERVICES COMBINED [4931] IRS NUMBER: 431723446 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: U-13-60 SEC ACT: 1935 Act SEC FILE NUMBER: 049-00139 FILM NUMBER: 02625664 BUSINESS ADDRESS: STREET 1: 1901 CHOUTEAU AVE STREET 2: MC 1370 CITY: ST LOUIS STATE: MO ZIP: 63166-6149 BUSINESS PHONE: 431723446 MAIL ADDRESS: STREET 1: 1901 CHOUTEAU AVE STREET 2: MC 1370 CITY: ST LOUIS STATE: MO ZIP: 63103 U-13-60 1 u13-60_2001.txt U13-60_2001 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM U-13-60 ANNUAL REPORT FOR THE PERIOD Beginning January 1, 2001 and Ending December 31, 2001 --------------- ----------------- TO THE U.S. SECURITIES AND EXCHANGE COMMISSION OF Ameren Services Company ------------------------------------------------------------------------------- (Exact Name of Reporting Company) A Subsidiary Service Company ----------------------------------- ("Mutual" or "Subsidiary") Date of Incorporation November 4, 1997 ---------------- If not Incorporated, Date of Organization ----------------- State or Sovereign Power under which Incorporated or Organized Missouri -------- Location of Principal Executive Offices of Reporting Company 1901 Chouteau Avenue, St. Louis, MO 63103 ------------------------------------------ Name, title, and address of officer to whom correspondence concerning this report should be addressed: Martin J. Lyons, Jr. Controller 1901 Chouteau Avenue, St. Louis, MO 63103 - -------------------------------------------------------------------------------- (Name) (Title) (Address) Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company: Ameren Corporation - -------------------------------------------------------------------------------- 1 of 28 pages 2 of 28 pages (Blank) INSTRUCTIONS FOR USE OF FORM U-13-60 1. Time of Filing. Rule 94 provides that on or before the first day of May in each calendar year, each mutual service company and each subsidiary service company as to which the Commission shall have made a favorable finding pursuant to Rule 88, and every service company whose application for approval or declaration pursuant to Rule 88 is pending shall file with the Commission an annual report on Form U-13-60 and in accordance with the Instructions for that form. 2. Number of Copies. Each annual report shall be filed in duplicate. The company should prepare and retain at least one extra copy for itself in case correspondence with reference to the report become necessary. 3. Period Covered by Report. The first report filed by any company shall cover the period from the date the Uniform System of Accounts was required to be made effective as to that company under Rules 82 and 93 to the end of that calendar year. Subsequent reports should cover a calendar year. 4. Report Format. Reports shall be submitted on the forms prepared by the Commission. If the space provided on any sheet of such form is inadequate, additional sheets may be inserted of the same size as a sheet of the form or folded to each size. 5. Money Amounts Displayed. All money amounts required to be shown in financial statements may be expressed in whole dollars, in thousands of dollars or in hundred thousands of dollars, as appropriate and subject to provisions of Regulation S-X (SS210.3-01(b)). 6. Deficits Displayed. Deficits and other like entries shall be indicated by the use of either brackets or a parenthesis with corresponding reference in footnotes. (Regulation S-X, SS210.3-01(c)) 7. Major Amendments or Corrections. Any company desiring to amend or correct a major omission or error in a report after it has been filed with the Commission shall submit an amended report including only those pages, schedules, and entries that are to be amended or corrected. A cover letter shall be submitted requesting the Commission to incorporate the amended report changes and shall be signed by a duly authorized officer of the company. 8. Definitions. Definitions contained in Instruction 01-8 to the Uniform System of Accounts for Mutual Service Companies and Subsidiary Service Companies, Public Utility Holding Company Act of 1935, as amended February 2, 1979 shall be applicable to words or terms used specifically within this Form U-13-60. 9. Organization Chart. The service company shall submit with each annual report a copy of its current organization chart. 10. Methods of Allocation. The service company shall submit with each annual report a listing of the currently effective methods of allocation being used by the service company and on file with the Securities and Exchange Commission pursuant to the Public Utility Holding Company Act of 1935. 11. Annual Statement of Compensation for Use of Capital Billed. The service company shall submit with each annual report a copy of the annual statement supplied to each associate company in support of the amount of compensation for use of capital billed during the calendar year. 3 of 28 pages
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS Schedule or Page Description of Schedules and Accounts Account Number Number Comparative Balance Sheet ...........................................................................Schedule.I...............5..... Service Company Property ............................................................................Schedule.II..............7..... Accumulated Provision for Depreciation and Amortization of Service Company Property .................Schedule.III.............8..... Investments .........................................................................................Schedule.IV..............9..... Accounts Receivable from Associate Companies ........................................................Schedule.V...............9..... Fuel Stock Expenses Undistributed ...................................................................Schedule.VI.............10..... Stores Expense Undistributed ........................................................................Schedule.VII............10..... Miscellaneous Current and Accrued Assets ............................................................Schedule.VIII...........11..... Miscellaneous Deferred Debits .......................................................................Schedule.IX.............11..... Research, Development, or Demonstration Expenditures ................................................Schedule.X..............11..... Proprietary Capital .................................................................................Schedule.XI.............12..... Long-Term Debt ......................................................................................Schedule.XII............13..... Current and Accrued Liabilities .....................................................................Schedule.XIII...........14..... Notes to Financial Statements .......................................................................Schedule.XIV............14..... Comparative Income Statement ........................................................................Schedule.XV.............15..... Analysis of Billing - Associate Companies ...........................................................Account.457.............16..... Analysis of Billing - Nonassociate Companies ........................................................Account.458.............17..... Analysis of Charges for Service - Associate and Nonassociate Companies ..............................Schedule.XVI............18..... Schedule of Expense of Department or Service Function ...............................................Schedule.XVII...........19..... Departmental Analysis of Salaries ...................................................................Account.920.............20..... Outside Services Employed ...........................................................................Account.923.............21..... Employee Pensions and Benefits ......................................................................Account.926.............22..... General Advertising Expenses ........................................................................Account.930.1...........22..... Miscellaneous General Expenses ......................................................................Account.930.2...........23..... Rents ...............................................................................................Account.931.............23..... Taxes Other Than Income Taxes .......................................................................Account.408.............24..... Donations ...........................................................................................Account.426.1...........24..... Other Deductions ....................................................................................Account.426.5...........25..... Notes to Statement of Income ........................................................................Schedule.XVIII..........26..... LISTING OF INSTRUCTIONAL FILING REQUIREMENTS Page Description of Reports or Statements Number Organization Chart ........................................................................................................27A-27B.. Methods of Allocation .......................................................................................................27C.... Annual Statement of Compensation for Use of Capital Billed ..................................................................27.....
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ANNUAL REPORT OF AMEREN SERVICES COMPANY Schedule I - Comparative Balance Sheet (In Thousands) Give balance sheet of the Company as of December 31 of the current and prior year. - ------------------------------------------------------------------------------------------------------------------------------------ Account Assets and Other Debits As of December 31 - ------------------------------------------------------------------------------------------------------------------------------------ Current Prior ---------------------------------------------------- Service Company Property 101 Service company property (Schedule II) $ 79,217 $ 72,069 107 Construction work in progress (Schedule II) 34,353 7,889 ---------------------------------------------------- Total Property 113,570 79,958 ---------------------------------------------------- 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 20,939 9,859 ---------------------------------------------------- Net Service Company Property 92,631 70,099 ---------------------------------------------------- Investments 123 Investments in associate companies (Schedule IV) - - 124 Other Investments (Schedule IV) - - 126 Other Special Funds 4,412 4,876 ---------------------------------------------------- Total Investments 4,412 4,876 ---------------------------------------------------- Current and Accrued Assets 131 Cash 2,616 30,425 134 Special deposits - - 135 Working funds 286 285 136 Temporary cash investments (Schedule IV) - (23,600) 143 Accounts receivable 24,672 30,192 145 Notes receivable 413,470 433,930 146 Accounts receivable from associate companies (Schedule V) 76,407 33,259 152 Fuel stock expenses undistributed (Schedule VI) - - 154 Materials and supplies - - 163 Stores expense undistributed (Schedule VII) (29) (58) 165 Prepayments 41 281 174 Miscellaneous current and accrued assets (Schedule VIII) - - ---------------------------------------------------- Total Current and Accrued Assets 517,463 504,714 ---------------------------------------------------- Deferred Debits 181 Unamortized debt expense - - 184 Clearing accounts 19 (46) 186 Miscellaneous deferred debits (Schedule IX) 849 227 188 Research, development, or demonstration expenditures (Schedule X) - - 190 Accumulated deferred income taxes - - ---------------------------------------------------- Total Deferred Debits 868 181 ---------------------------------------------------- ---------------------------------------------------- TOTAL ASSETS AND OTHER DEBITS $615,374 $579,870 ====================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY Schedule I - Comparative Balance Sheet (In Thousands) - ------------------------------------------------------------------------------------------------------------------------------------ Account Liabilities and Proprietary Capital As of December 31 - ------------------------------------------------------------------------------------------------------------------------------------ Current Prior ---------------------------------------------------- Proprietary Capital 201 Common stock issued (Schedule XI) $ - $ - 211 Miscellaneous paid-in-capital (Schedule XI) 16,232 16,232 215 Appropriated retained earnings (Schedule XI) - - 216 Unappropriated retained earnings (Schedule XI) - - ---------------------------------------------------- Total Proprietary Capital 16,232 16,232 ---------------------------------------------------- Long-Term Debt 223 Advances from associate companies (Schedule XII) - - 224 Other long-term debt (Schedule XII) - - 225 Unamortized premium on long-term debt - - 226 Unamortized discount on long-term debt-debit - - ---------------------------------------------------- Total Long-Term Debt - - ---------------------------------------------------- Current and Accrued Liabilities 228 Injuries and Damages (76) (4,536) 232 Accounts payable 38,560 40,094 233 Notes payable to associate companies (Schedule XIII) 521,430 492,180 234 Accounts payable to associate companies (Schedule XIII) (7,955) 4,481 235 Customer Deposits 19,213 12,158 236 Taxes accrued 89 196 238 Dividends declared - - 241 Tax collections payable 192 862 242 Miscellaneous current and accrued liabilities (Schedule XIII) 7,889 6,786 ---------------------------------------------------- Total Current and Accrued Liabilities 579,342 552,221 ---------------------------------------------------- Deferred Credits 253 Other deferred credits 19,800 11,417 255 Accumulated deferred investment tax credits - ---------------------------------------------------- Total Deferred Credits 19,800 11,417 ---------------------------------------------------- 282 Accumulated Deferred Income Taxes - - ---------------------------------------------------- TOTAL LIABILITIES AND PROPRIETARY CAPITAL $615,374 $579,870 ====================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule II - Service Company Property (In Thousands) - ------------------------------------------------------------------------------------------------------------------------------------ Balance at Retirements Balance Beginning or Other at Close Description of Year Additions Sales Changes (1) of Year - ------------------------------------------------------------------------------------------------------------------------------------ Service Company Property Account 303 Miscellaneous Intangible Plant 48,680 $ 5,291 $53,971 391 Office Furniture and Equipment(2) $ 23,194 2,781 $ 924 25,051 397 Communication Equipment 195 0 195 ------------------------------------------------------------------------------------ SUB-TOTAL 72,069 8,072 924 79,217 ------------------------------------------------------------------------------------ 107 Construction Work in Progress (3) 7,889 33,292 (6,828) 34,353 ------------------------------------------------------------------------------------ TOTAL $ 79,958 $ 41,364 $ 924 $ (6,828) $ 113,570 ==================================================================================== (1) Provide an explanation of those changes considered material: Construction work in progress transferred in service. (2) Subaccounts are required for each class of equipment owned. The service company shall provide a listing by subaccount of equipment additions during the year and the balance at the close of the year: - ------------------------------------------------------------------------------------------------------------------------------------ Balance at Subaccount Description Additions Close of Year - ------------------------------------------------------------------------------------------------------------------------------------ Office Furniture and Equipment (391) Main Frame Computer $ 246 $ 9,809 Reproduction Equipment 4 508 Personal Computer 2,531 14,034 Computer Assisted Drafting - 108 Computer Hardware - 592 ---------------------------------------------------- TOTAL $ 2,781 $ 25,051 - --------------------------------------------------------------------------------==================================================== (3) Describe construction work in progress: Installations for CSS (Customer Service System), CRS (Corporate Reporting System), E Procurement, and personal computers.
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property (In Thousands) - ------------------------------------------------------------------------------------------------------------------------------------ Balance at Additions Other Balance Beginning Charged to Changes Add at Close Description of Year Account 403 Retirements (Deduct) (1) of Year - ------------------------------------------------------------------------------------------------------------------------------------ Account 303 Miscellaneous Intangible Plant $10,108 $11,162 $21,270 391 Office Furniture and Equipment (297) 738 924 97 (386) 397 Communication Equipment 48 7 55 ------------------------------------------------------------------------------------ TOTAL $9,859 $11,907 $924 $97 $20,939 ==================================================================================== (1) Provide an explanation of those changes considered material: N/A
8 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule IV - Investments (In Thousands) Instructions: Complete the following schedule concerning investments. Under Account 124 "Other Investments," state each investment separately, with description, including, the name of issuing company, number of shares or principal amount, etc. Under Account 136, "Temporary Cash Investments," list each investment separately. - -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year - -------------------------------------------------------------------------------- Account 136 - Temporary Cash Investments - Money Pool ($23,600) $0 ------------------------------------ TOTAL ($23,600) $0 - --------------------------------------------==================================== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule V - Accounts Receivable from Associate Companies (In Thousands) Instructions: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. - -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year - -------------------------------------------------------------------------------- Account 146 - Accounts Receivable from Associate Companies See page 9-A $33,259 $76,407 -------------------------------------- TOTAL $33,259 $76,407 - ------------------------------------------====================================== Total Payments -------------------- Analysis of Convenience or Accommodation Payments: See page 9-A 3,436 -------------------- TOTAL PAYMENTS $3,436 ==================== 9 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule V - Accounts Receivable from Associate Companies (In Thousands) - -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year - -------------------------------------------------------------------------------- Account 146 - Accounts Receivable from Associate Companies Ameren Corporation $ 335 $ 0 Ameren Energy Communications 630 363 CIPSCO Investment Company - 46 AmerenEnergy Fuels & Services - 155 Electric Energy Inc. 58 230 AmerenEnergy Inc. 2,732 - Ameren ERC 264 124 Union Electric Company 19,696 47,670 Central Illinois Public Service Company 6,878 18,401 Ameren Development Company - 9 AmerenEnergy Resources Company 864 27 AmerenEnergy Development Company 798 1,871 AmerenEnergy Marketing Company 599 1,941 Illinois Materials Supply Co. 138 173 AmerenEnergy Generating Company 267 5,397 -------------------------------------- TOTAL $33,259 $76,407 ====================================== -------------------------------------- Bulk Power Other Payments Payments -------------------------------------- Analysis of Convenience or Accommodation Payments: Union Electric Company $2,317 Central Illinois Public Service Company 202 Electric Energy Inc. 119 AmerenEnergy Generating Company 613 AmerenEnergy Resources Company 185 -------------------------------------- $0 $3,436 ====================================== 9 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule VI - Fuel Stock Expenses Undistributed (In Thousands) Instructions: Report the amount of labor and expenses incurred with respect to fuel stock expenses during the year and indicate amount attributable to each associate company. Under the section headed "Summary" listed below give an overall report of the fuel functions performed by the service company. - -------------------------------------------------------------------------------- Description Labor Expenses Total - -------------------------------------------------------------------------------- ---------------------------------------------- Account 152 - Fuel Stock Expenses Undistributed 0 0 0 (No account 152 for Ameren Services Company) ---------------------------------------------- TOTAL 0 0 0 ============================================== - -------------------------------------------------------------------------------- Summary:
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule VII - Stores Expense Undistributed (In Thousands) Instructions: Report the amount of labor and expenses incurred with respect to stores expense during the year and indicate amount attributable to each associate company. - ------------------------------------------------------------------------------------------------------------------------- Description Beg. Balance Labor Expenses Total - ------------------------------------------------------------------------------------------------------------------------- Account 163 - Stores Expense Undistributed (58) 2,005 (1,976) (29) ------------------------------------------------------------------------- TOTAL (58) 2,005 (1,976) (29) ==============================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule VIII - Miscellaneous Current and Accrued Assets (In Thousands) Instructions: Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group. - ------------------------------------------------------------------------------------------------------ Balance at Balance at Description Beginning of Year Close of Year - ------------------------------------------------------------------------------------------------------ Account 174 - Miscellaneous Current and Accrued Assets: Unbilled expenses and other receivables $0 $0 ------------------------------------------ TOTAL $0 $0 ==========================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule IX - Miscellaneous Deferred Debits (In Thousands) Instructions: Provide detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in each class. - -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year - -------------------------------------------------------------------------------- Account 186 - Miscellaneous Deferred Debits: Billings to Outside Clients $34 $817 Midwest ISO 29 32 Deferred Manufactured Gas Plant COS 164 - -------------------------------------- TOTAL $227 $849 ====================================== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule X - Research, Development or Demonstration Expenditures (In Thousands) Instructions. Provide a description of each material research, development, or demonstration project which incurred costs by the service corporation during the year. - -------------------------------------------------------------------------------- Description Amount - -------------------------------------------------------------------------------- Account 188 - Research, Development, or Demonstration Expenditures 0 ----------- TOTAL 0 =========== 11 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XI - Proprietary Capital - -------------------------------------------------------------------------------------------------------------------- Number of Shares Par or Stated Outstanding Close of Period Account Number Class of Stock Authorized Value Per Share No. of Shares Total Amount - -------------------------------------------------------------------------------------------------------------------- 201 Common Stock Issued 30,000 $0.01 1,000 $10 - --------------------------------------------------------------------------------------------------------------------
Instructions: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which give rise to the reported amounts. - -------------------------------------------------------------------------------- Description Amount - -------------------------------------------------------------------------------- Account 211 - Miscellaneous Paid-in Capital $ 16,232 Account 215 - Appropriated Retained Earnings - - -------------------------------------------------------------------------------- TOTAL $ 16,232 ---------------------
Instructions: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing associates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date declared and date paid. - -------------------------------------------------------------------------------------------------------------------- Balance at Net Income Dividends Balance at Description Beginning of Year -or (loss) Paid Close of Year - -------------------------------------------------------------------------------------------------------------------- Account 216 - Unappropriated Retained Earnings 0 0 0 0 ------------------------------------------------------------------ TOTAL 0 0 0 0 ==================================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XII - Long-Term Debt (In Thousands) Instructions: Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of associate companies from which advances were received shall be shown under the class and series of obligation column. For Account 224 - Other long-term debt provide the name of creditor company or organization, terms of the obligation, date of maturity, interest rate, and the amount authorized and outstanding. - ------------------------------------------------------------------------------------------------------------------------------------ Terms of Obligation Balance at Balance at Class & Series Date of Interest Amount Beginning Close Name of Creditor of Obligation Maturity Rate Authorized of Year Additions Deductions of Year - ------------------------------------------------------------------------------------------------------------------------------------ Account 223 - Advances from Associate Companies: NONE 0 0 Account 224 - Other Long-Term Debt: $0 $0 $0 $0 - ------------------------------------------------------------------------------------------------------------------------------------ TOTAL $0 - 0 - $0 $0 - --------------------------------------------------------------------------------==================================================== Give an explanation of Deductions:
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XIII - Current and Accrued Liabilities (In Thousands) Instructions: Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group. - --------------------------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year - --------------------------------------------------------------------------------------------------- Account 233 - Notes Payable to Associate Companies Ameren Corporation $ 92,560 $397,320 Ameren CIPS - 24,200 CIPSCO Investment Company 33,500 700 Union Electric Development Corporation 5,000 2,550 Union Electric Company 255,570 83,760 Ameren Energy Marketing Company 5,700 12,900 Ameren Energy Generating Company 99,850 - -------------------------------------------- TOTAL $492,180 $521,430 ============================================ Account 234 - Accounts Payable to Associate Companies CIPSCO Investment Company $ 184 $ 0 Electric Energy Inc 3,557 2,208 Union Electric Development Corporation 34 - Ameren Energy - (11,591) Ameren Corporation - 1,428 Ameren Energy Fuels and Services Company 706 - -------------------------------------------- TOTAL $4,481 ($7,955) ============================================ Account 242 - Miscellaneous Current and Accrued Liabilities Unclaimed Checks $ 0 $ 10 Accrued Dollar More Program 8 12 Accrued Compensation Awards (1,053) (1,053) Accrued Law Expenses 221 637 Accrued Vacation Liability 6,903 7,739 Dental & Optical - Management 10 27 General American Salary Savings Plan - (1) Major Medical - Contract Employees 25 24 Dental & Optical - Local 1455 4 3 Life of America Insurance 2 2 Major Medical - Executive 27 18 General American Group Life Insurance (13) (63) Medical Cash Payments - Clearing 38 63 Long Term Disability Insurance 23 27 Supplemental Group Life 7 12 Medical Insurance (18) (18) Personal Care HMO 8 7 Employee Medical Plan 48 29 United Health Care Choice 3 - Contributions - United Fund 26 13 Purchase of US Saving Bonds - (1) Wage Garnishments 1 (13) Group Health Plan (2) 1 United Health Care Select 3 1 Major Medical Premium Surplus (79) (79) Employee Dependent Care Liability 7 21 Dental Allowances - 1439,649,309 (18) (39) Deferred Comp - Board of Directors 63 63 Unclaimed Checks - CCMI Legal Pay Acc. 543 448 Self Insured Medical Liability (1) (1) -------------------------------------------- TOTAL $6,786 $7,889 ============================================
14 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XIV - Notes to Financial Statements Instructions: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. See pages 14 - B thru 14 - D 14 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2001 Schedule XIV - Notes to Financial Statements NOTE 1 - Summary of Significant Accounting Policies Organization and Nature of Operations Ameren Services Company (the Company) is a wholly-owned subsidiary of Ameren Corporation (Ameren), registered under the Public Utility Holding Company Act of 1935 (PUHCA). The Company was authorized to conduct business as a service company for Ameren and its various subsidiaries by order of the Securities and Exchange Commission (SEC) dated December 30, 1997, The Company is organized along functional lines to accomplish its purpose of providing management, administrative, and technical services. These services are priced so that the Company operates on a break-even basis. The Company maintains its accounts in accordance with PUHCA, as administered by the SEC, and has adopted a system of accounts consistent with that prescribed by the Federal Energy Regulatory Commission. The accounting policies of the Company conform to U.S. generally accepted accounting principles (GAAP). Property and Plant The cost of additions to, and betterments of, units of property and plant is capitalized. Cost includes labor, material, applicable taxes and overheads. Maintenance expenditures and the renewal of items not considered units of property are charged to income as incurred. When units of depreciable property are retired, the original cost and removal cost, less salvage, are charged to accumulated depreciation. Depreciation Depreciation is provided over the estimated lives of the various classes of depreciable property by applying composite rates on a straight-line basis. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and temporary investments purchased with an original maturity of three months or less. Income Taxes Ameren and its subsidiaries file a consolidated federal tax return. Deferred tax assets and liabilities are recognized for the tax consequences of transactions that have been treated differently for financial reporting and tax return purposes, measured using statutory tax rates. The Company's expenses are billed to the other subsidiaries of Ameren and taxes are computed on those entities. The Company had no deferred tax assets or liabilities at December 31, 2001 and 2000. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions. Such estimates and assumptions may affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Fair Value of Financial Instruments The carrying amounts of financial instruments on the Company's books are a reasonable estimate of their fair value. Software Statement of Position (SOP) 98-1, "Accounting for the Costs of Computer Software Developed or Obtained for Internal Use" became effective on January 1, 1999. SOP 98-1 provides guidance on accounting for the costs of computer software developed or obtained for internal use. Under SOP 98-1, certain costs may be capitalized and amortized over some future period. Pg 14 - B ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2001 Schedule XIV - Notes to Financial Statements NOTE 2 - Common Stock The Company is authorized to issue 30,000 shares of common stock at a par value of one cent ($.01) per share. Ameren holds all of the Company's common stock. At December 31, 2001 and 2000, there were 1,000 shares outstanding. NOTE 3 - Financing Arrangements Ameren has money pool agreements among its subsidiaries to coordinate and provide for certain short-term cash and working capital requirements. The money pools are administered by the Company (see Note 4). Ameren also has bank credit agreements totaling $700 million, expiring at various dates between 2002 and 2003, that support a portion of Ameren's commercial paper programs. At December 31, 2001, all of the bank credit agreements were unused; however, due to commercial paper borrowings and other commitments, $126 million of such borrowing capacity was available. NOTE 4 - Related Party Transactions The Company has transactions in the normal course of business with other Ameren subsidiaries. These transactions are primarily comprised of services received or rendered. Intercompany receivables were approximately $76 million and $33 million, respectively, as of December 31, 2001 and 2000. Intercompany payables totaled approximately $(8) million and $4 million, respectively, as of December 31, 2001 and 2000. Ameren's subsidiaries have the ability to invest excess funds or borrow funds as needed from Ameren's money pools. Interest is calculated at varying rates of interest depending on the composition of internal and external funds in the money pools. Excess funds that are not borrowed by other subsidiaries are invested externally by the Company and recorded as an intercompany note payable on the Company's balance sheet. Intercompany notes payable were approximately $521 million and $492 million, respectively, as of December 31, 2001 and 2000. NOTE 5 - Retirement Benefits On January 1, 1999, the Union Electric Company (AmerenUE) and the Central Illinois Public Service Company (AmerenCIPS) pension plans combined to form the Ameren Retirement Plans. The Ameren plans cover substantially all employees of the Company. Benefits are based on the employees' years of service and compensation. The Ameren plans are funded in compliance with income tax regulations and federal funding requirements. The Company, along with the other subsidiaries of Ameren, is a participant in the Ameren plans and is responsible for its proportional share of the costs. The Company's share of the pension costs for 2001 and 2000 was $900,000 and $400,000, respectively, of which approximately 9% and 19% were charged to construction accounts. In addition to providing pension benefits, the Company provides certain health care and life insurance benefits for retired employees. On January 1, 2000, the AmerenUE and the AmerenCIPS postretirement medical plans combined to form the Ameren Postretirement Benefit Plans (Ameren Postretirement Plans). The Ameren Postretirement Plans cover substantially all employees of the Company. The Ameren Postretirement Plans are funded in compliance with income tax regulations and federal funding requirements. The Company, along with other subsidiaries of Ameren, is a participant in the Ameren Postretirement Plans and is responsible for its proportional share of the costs. The Company's share of the postretirement benefit costs for 2001 and 2000 was $15 million and $6 million, respectively, of which approximately 18% was charged to construction accounts for both 2001 and 2000. 1999 postretirement plan information for AmerenUE's and AmerenCIPS' plans, which also covered Ameren Services Company employees, is presented separately. Pg 14 - C ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2001 Schedule XIV - Notes to Financial Statements AmerenUE's postretirement benefit costs were $46 million in 1999 of which approximately 18% were charged to construction accounts. In 1999 claims were paid out of the plan trust funds, which were established in 1995. Components of AmerenUE's Net Periodic Postretirement Benefit Cost: - -------------------------------------------------------------------------------- In Millions 1999 - -------------------------------------------------------------------------------- Service cost $15 Interest cost 25 Expected return on plan assets (6) Amortization of: Transition obligation 12 Actuarial gain - - -------------------------------------------------------------------------------- Net periodic benefit cost $46 - -------------------------------------------------------------------------------- AmerenCIPS' postretirement benefit costs were $3 million in 1999 of which approximately 10% were charged to construction accounts. The following is the plan information related to AmerenCIPS' plans as of December 31, 1999. Components of AmerenCIPS' Net Periodic Postretirement Benefit Cost: - -------------------------------------------------------------------------------- In Millions 1999 - -------------------------------------------------------------------------------- Service cost $ 3 Interest cost 9 Expected return on plan assets (9) Amortization of: Transition obligation 6 Actuarial gain (6) - -------------------------------------------------------------------------------- Net periodic benefit cost $ 3 - -------------------------------------------------------------------------------- NOTE 6 - Interchange Transactions The Company acts as an agent for the coordination of interchange transactions with outside parties. Amounts related to these transactions are allocated to AmerenUE and AmerenEnergy Generating Company. Pg 14 - D
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XV Statement of Income (In Thousands) - -------------------------------------------------------------------------------------- Account Description Current Year Prior Year - -------------------------------------------------------------------------------------- Income 457 Services rendered to associate companies $301,842 $267,125 458 Services rendered to nonassociate companies 0 0 456 Other Electric Revenues 314 3,067 -------------------------------- Total Income 302,156 270,192 -------------------------------- Expense 920 Salaries and wages 72,007 50,228 921 Office Supplies and Expenses 18,090 17,860 922 Administrative Expense Transferred - Credit 27 (6,900) 923 Outside Services Employed 118,212 117,775 924 Property Insurance 11 2 925 Injuries and Damages 1,419 1,104 926 Employee Pensions and Benefits 960 5,800 928 Regulatory Commission Expense 1,516 1,103 930.1 General Advertising Expenses 677 297 930.2 Miscellaneous General Expenses 4,408 5,668 931 Rents 20,783 20,365 935 General Plant Maintenance 2,061 1,674 901 Customer Accounts - Supervision 371 236 902 Customer Accounts - Meter Reading 1,614 1,499 903 Customer Accounts - Customer Records 7,629 7,667 905 Customer Accounts - Miscellaneous 111 169 908 Customer/Information Expense - Assistance 243 293 909 Customer/Information Expense - Informational 1,169 1,122 910 Customer/Information Expense - Miscellaneous 155 102 912 Demonstration & Selling Expenses 2,240 2,680 913 Advertising Expense 26 0 916 Miscellaneous Sales Expense 26 77 500 Operation Supervision & Engineering 434 449 501 Steam - Operation Supervision & Eng 0 1,568 506 Steam - Miscellaneous Expenses 1,329 233 510 Steam - Maintenance Supervision & Engineering 348 552 514 Steam - Maintenance - Miscellaneous 7 - 517 Nuclear - Operation Supervision & Engineering 5 10 524 Nuclear - Miscellaneous Operation Expenses 112 85 528 Nuclear - Maintenance Supervision & Engineering 5 4 539 Hydro Operation - Miscellaneous Expenses 62 11 541 Hydro Maintenance - Supervision & Engineering 0 72 549 Other Power Operation - Miscellaneous 211 21 556 Other Power Supply Expenses - System Control & Dispatch 2,031 1,742 557 Other Power Supply Expenses - Other 2,966 2,325 560 Transmission Operation - Supervision & Engineering 130 95 561 Transmission Operation - Load Dispatch 4,248 4,444 566 Transmission Operation - Misc. Expenses 11 9 568 Transmission Maintenance - Supv. & Engineering 650 515 -------------------------------- Subtotal 266,304 240,956
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XV Statement of Income (Continued) (In Thousands) - --------------------------------------------------------------------------------------------------- Account Description Current Year Prior Year - --------------------------------------------------------------------------------------------------- Expense (continued) 570 Transmission Maintenance - Station Equipment 0 2 580 Distribution Operation - Supervision & Eng 1,978 1,155 582 Distribution Operation - Station Expenses 23 21 583 Distribution Operation - Overhead Line 106 30 584 Distribution Operation - Underground Lines 32 25 586 Distribution Operation - Meter Expenses 1,012 907 587 Distribution Operation - Installation Expense 90 75 588 Distribution Operation - Misc. 2,182 700 590 Distribution Maintenance - Supv. & Engineering 2,896 2,286 592 Distribution Maintenance - Station Equipment 19 17 593 Distribution Maintenance - Overhead Lines 1,132 895 594 Distribution Maintenance - Underground Lines 1 1 596 Distribution Maintenance - Street Lighting 1 1 597 Distribution Maintenance - Meters 166 167 598 Distribution Maintenance - Misc 14 25 807 Purchase Gas Expense 514 827 814 Underground Storage Operation - Supv. & Engineering 59 51 830 Underground Storage Maintenance - Supv. & Engineering 54 52 832 Maintenance of Reservoirs and Wells 0 2 850 Transmission Expense - Supv. & Engineering 65 52 851 Transmission Expense - System Cntrl/Load Dispatching 37 19 857 Transmission Expense - Regulating Stations 499 403 859 Transmission Expense - Other 264 217 861 Transmission Expense Maintenance - Supv. & Engineering 50 60 870 Distribution Operation - Supervision & Engineering 534 390 879 Distribution Operation - Customer Installations Expense 11 9 880 Distribution Operation - Other 881 760 885 Distribution Maintenance - Supv. & Engineering 34 7 893 Distribution Maintenance - Meters 847 652 403 Depreciation Expense 745 691 404 Amortization Expense 12,832 10,001 408 Taxes Other Than Income Taxes 419 428 411 Provision for Deferred Income Taxes 1 3 419 Interest & Dividend Income (18,909) (20,349) 421 Gains / Losses from Property Dispositions 123 26 426.4 Expenditures for certain civic & political activities 1,785 2,322 426.5 Other Deductions 843 1,151 431 Other Interest Expense 24,512 25,155 ---------------------------------- Total Expense 302,156 270,192 ---------------------------------- ---------------------------------- Net Income or (Loss) $0 $0 ==================================
15 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Analysis of Billing Associate Companies - Account 457 (In Thousands) - ----------------------------------------------------------------------------------------------------------- Direct Indirect Compensation Total Costs Costs For Use Amount Name of Associate Company Charged Charged of Capital Billed - ----------------------------------------------------------------------------------------------------------- 457-1 457-2 457-3 ----------------------------------------------------------- AmerenEnergy Resources Company $514 $88 $602 Ameren Corporation 3,742 842 4,584 Ameren Energy Communications 1,608 631 2,239 CIPSCO Investment Company 143 33 176 Union Electric Development Corporation 54 14 68 AmerenEnergy Inc. 616 136 752 AmerenERC 158 36 194 Union Electric Company 166,033 29,535 195,568 Central Illinois Public Service Company 54,817 10,539 65,356 AmerenEnergy Fuels and Services Company 370 104 474 AmerenEnergy Development Company 1,152 222 1,374 AmerenEnergy Marketing Company 156 34 190 Illinois Materials Supply Company 335 104 439 Ameren Development Corporation 40 5 45 AmerenEnergy Generating Company 25,719 4,062 29,781 ----------------------------------------------------------- TOTAL $255,457 $46,385 $0 $301,842 ===========================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Analysis of Billing Nonassociate Companies - Account 458 (In Thousands) Instruction: Provide a brief description of the services rendered to each nonassociate company: - ----------------------------------------------------------------------------------------------------------------------------- Direct Indirect Compensation Excess Total Cost Cost For Use Total Or Amount Name of Nonassociate Company Charged Charged of Capital Cost Deficiency Billed - ----------------------------------------------------------------------------------------------------------------------------- 458-1 458-2 457-3 458-4 ------------------------------------------------------------------------------------- ------------------------------------------------------------------------------------- TOTAL $0 $0 $0 $0 $0 $0 =====================================================================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ------------------------------------------------------------------------------------------------------------------------------------ Associate Company Charges Nonassociate Company Charges ------------------------- -------------------------------- Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total - ------------------------------------------------------------------------------------------------------------------------------------ 920 Salaries and Wages $58,282 $13,725 $72,007 $0 921 Office Supplies and Expenses 15,863 2,227 18,090 - 922 Administrative Expense Transferred - Credit 27 - 27 - 923 Outside Services Employed 115,420 2,792 118,212 - 924 Property Insurance - 11 11 - 925 Injuries and Damages 1,404 15 1,419 - 926 Employee Pensions and Benefits 960 - 960 - 928 Regulatory Commission Expense 1,515 1 1,516 - 930.1 General Advertising Expenses 677 - 677 - 930.2 Miscellaneous General Expenses 3,562 846 4,408 - 931 Rents 2,683 18,100 20,783 - 935 General Plant Maintenance 1,825 236 2,061 - 901 Customer Accounts - Supervision 370 1 371 - 902 Customer Accounts - Meter Reading 1,613 1 1,614 903 Customer Accounts - Customer Records 7,196 433 7,629 905 Customer Accounts - Miscellaneous 109 2 111 908 Customer/Information Expense - Assistance 105 138 243 - 909 Customer/Information Expense - Informational 1,032 137 1,169 910 Customer/Information Expense - Miscellaneous 40 115 155 912 Demonstration & Selling Expenses 1,871 369 2,240 - 913 Advertising Expenses 26 - 26 - 916 Miscellaneous Sales Expense 9 17 26 500 Operation Supervision & Engineering (Eng) 434 - 434 - 506 Steam - Miscellaneous Expenses 1,329 - 1,329 510 Steam - Maintenance Supervision & Eng 348 - 348 - 514 Steam - Maintenance - Miscellaneous 7 - 7 ------------------------------------------------------------------------------ Subtotal 216,707 39,166 255,873 - - - - -------------------------------------------------------------------------------------- Total Charges for Service ---------------------------- Direct Indirect Account Description of Items Cost Cost Total - -------------------------------------------------------------------------------------- 920 Salaries and Wages $58,282 $13,725 $72,007 921 Office Supplies and Expenses 15,863 2,227 18,090 922 Administrative Expense Transferred - Credit 27 - 27 923 Outside Services Employed 115,420 2,792 118,212 924 Property Insurance - 11 11 925 Injuries and Damages 1,404 15 1,419 926 Employee Pensions and Benefits 960 - 960 928 Regulatory Commission Expense 1,515 1 1,516 930.1 General Advertising Expenses 677 - 677 930.2 Miscellaneous General Expenses 3,562 846 4,408 931 Rents 2,683 18,100 20,783 935 General Plant Maintenance 1,825 236 2,061 901 Customer Accounts - Supervision 370 1 371 902 Customer Accounts - Meter Reading 1,613 1 1,614 903 Customer Accounts - Customer Records 7,196 433 7,629 905 Customer Accounts - Miscellaneous 109 2 111 908 Customer/Information Expense - Assistance 105 138 243 909 Customer/Information Expense - Informational 1,032 137 1,169 910 Customer/Information Expense - Miscellaneous 40 115 155 912 Demonstration & Selling Expenses 1,871 369 2,240 913 Advertising Expenses 26 - 26 916 Miscellaneous Sales Expense 9 17 26 500 Operation Supervision & Engineering (Eng) 434 - 434 506 Steam - Miscellaneous Expenses 1,329 - 1,329 510 Steam - Maintenance Supervision & Eng 348 - 348 514 Steam - Maintenance - Miscellaneous 7 - 7 -------------------------------- Subtotal 216,707 39,166 255,873
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ---------------------------------------------------------------------------------------------------------------------- Associate Company Charges Nonassociate Company Charges ------------------------- ------------------------------ Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total - ---------------------------------------------------------------------------------------------------------------------- 517 Nuclear - Operation Supervision & Eng 5 - 5 - 524 Nuclear - Miscellaneous Operation Expenses 112 - 112 528 Nuclear - Maintenance Supervision & Eng 5 - 5 539 Hydro Operation - Miscellaneous Expenses 62 - 62 - 549 Other Power - Operation - Misc 211 - 211 - 556 Other Power Supply Expenses - System Control 2,020 11 2,031 - 557 Other Power Supply Expenses - Other 2,879 87 2,966 560 Transmission Operation - Supervision & Eng 129 1 130 - 561 Transmission Operation - Load Dispatch 4,245 3 4,248 566 Transmission Operation - Misc. Expenses 11 - 11 568 Transmission Maintenance - Supv. & Eng 649 1 650 - 580 Distribution Operation - Supervision & Eng 1,820 158 1,978 - 582 Distribution Operation - Station Expenses 22 1 23 583 Distribution Operation - Overhead Line 105 1 106 584 Distribution Operation - Underground Lines 32 - 32 586 Distribution Operation - Meter Expenses 999 13 1,012 587 Distribution Operation - Installation Expense 89 1 90 588 Distribution Operation - Misc 2,000 182 2,182 590 Distribution Maintenance - Supv. & Eng 2,745 151 2,896 - 592 Distribution Maintenance - Station Equipment 19 - 19 593 Distribution Maintenance - Overhead Lines 1,118 14 1,132 594 Distribution Maintenance - Underground Lines 1 - 1 596 Distribution Maintenance - Street Lighting 1 - 1 597 Distribution Maintenance - Meters 166 - 166 598 Distribution Maintenance - Misc 14 - 14 807 Purchase Gas Expense 514 - 514 - --------------------------------------------------------------- Subtotal 19,973 624 20,597 - - - - --------------------------------------------------------------------------------------- Total Charges for Service -------------------------- Direct Indirect Account Description of Items Cost Cost Total - --------------------------------------------------------------------------------------- 517 Nuclear - Operation Supervision & Eng 5 - 5 524 Nuclear - Miscellaneous Operation Expenses 112 - 112 528 Nuclear - Maintenance Supervision & Eng 5 - 5 539 Hydro Operation - Miscellaneous Expenses 62 - 62 549 Other Power - Operation - Misc 211 - 211 556 Other Power Supply Expenses - System Control 2,020 11 2,031 557 Other Power Supply Expenses - Other 2,879 87 2,966 560 Transmission Operation - Supervision & Eng 129 1 130 561 Transmission Operation - Load Dispatch 4,245 3 4,248 566 Transmission Operation - Misc. Expenses 11 - 11 568 Transmission Maintenance - Supv. & Eng 649 1 650 580 Distribution Operation - Supervision & Eng 1,820 158 1,978 582 Distribution Operation - Station Expenses 22 1 23 583 Distribution Operation - Overhead Line 105 1 106 584 Distribution Operation - Underground Lines 32 - 32 586 Distribution Operation - Meter Expenses 999 13 1,012 587 Distribution Operation - Installation Expense 89 1 90 588 Distribution Operation - Misc 2,000 182 2,182 590 Distribution Maintenance - Supv. & Eng 2,745 151 2,896 592 Distribution Maintenance - Station Equipment 19 - 19 593 Distribution Maintenance - Overhead Lines 1,118 14 1,132 594 Distribution Maintenance - Underground Lines 1 - 1 596 Distribution Maintenance - Street Lighting 1 - 1 597 Distribution Maintenance - Meters 166 - 166 598 Distribution Maintenance - Misc 14 - 14 807 Purchase Gas Expense 514 - 514 ---------------------------- Subtotal 19,973 624 20,597
18 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. - ------------------------------------------------------------------------------------------------------------------------------- Associate Company Charges Nonassociate Company Charges ------------------------- ------------------------------ Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total - ------------------------------------------------------------------------------------------------------------------------------- 814 Underground Storage Operation - Supv. & Eng 59 - 59 - 830 Underground Storage Expense Maintenance 54 - 54 - 850 Transmission Expense - Supv. & Eng 65 - 65 - 851 Transmission Exp. - System Cntrol/Load Disp. 37 - 37 - 857 Transmission Expense - Regulating Stations 499 499 859 Transmission Expense - Other 264 264 861 Transmission Expense Maintenance - Supv. 50 50 - 870 Distribution Operation - Supervision & Eng 534 534 - 879 Distribution Operation - Installation Expense 11 11 880 Distribution Operation - Other 846 35 881 885 Distribution Maintenance - Supv. & Eng 34 34 - 893 Distribution Maintenance - Meters 847 847 403 Depreciation Expense 321 424 745 - 404 Amortization Expense 12,832 - 12,832 - 408 Taxes Other Than Income Taxes - 419 419 - 411 Provisions for Deferred Income Taxes 1 1 - 419 Interest & Dividend Income - (18,909) (18,909) - 421 Gains/Losses from Property Dispositions 123 123 - 426.4 Expenditures for certain civic and political activities 1,190 595 1,785 426.5 Other Deductions 562 281 843 - 431 Other Interest Expense - 24,512 24,512 - ------------------------------------------------------------------------ TOTAL EXPENSES 255,009 47,147 302,156 - - - ------------------------------------------------------------------------ Compensation for use of Equity Capital -------------------------------------------------------------------------------------------------------------------- 430 Interest on Debt to Associate Companies - - ------------------------------------------------------------------------ TOTAL COST OF SERVICE $255,009 $47,147 $302,156 $0 $0 $0 ======================================================================== - ------------------------------------------------------------------------------------------------- Total Charges for Service ---------------------------- Direct Indirect Account Description of Items Cost Cost Total - ------------------------------------------------------------------------------------------------- 814 Underground Storage Operation - Supv. & Eng - 59 - 59 830 Underground Storage Expense Maintenance 54 - 54 850 Transmission Expense - Supv. & Eng 65 - 65 851 Transmission Exp. - System Cntrol/Load Disp. 37 - 37 857 Transmission Expense - Regulating Stations 499 - 499 859 Transmission Expense - Other 264 - 264 861 Transmission Expense Maintenance - Supv. 50 - 50 870 Distribution Operation - Supervision & Eng 534 - 534 879 Distribution Operation - Installation Expense 11 - 11 880 Distribution Operation - Other 846 35 881 885 Distribution Maintenance - Supv. & Eng 34 - 34 893 Distribution Maintenance - Meters 847 - 847 403 Depreciation Expense 321 424 745 404 Amortization Expense 12,832 - 12,832 408 Taxes Other Than Income Taxes - 419 419 411 Provisions for Deferred Income Taxes 1 - 1 419 Interest & Dividend Income - (18,909) (18,909) 421 Gains/Losses from Property Dispositions 123 - 123 426.4 Expenditures for certain civic and political activities 1,190 595 1,785 426.5 Other Deductions 562 281 843 431 Other Interest Expense - 24,512 24,512 ------------------------------------------ TOTAL EXPENSES 255,009 47,147 302,156 ------------------------------------------ Compensation for use of Equity Capital -------------------------------------------------------------------------------------- 430 Interest on Debt to Associate Companies - - - ------------------------------------------ TOTAL COST OF SERVICE $255,009 $47,147 $302,156 ==========================================
18 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2001 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) Instruction: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System of Accounts). - ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A) ----------------------------------------------------------------- Account Total Corporate Controller's Division Energy Delivery Environmental Number Description of Items Amount Comm. Support Tech Serv Safety & Health - ------------------------------------------------------------------------------------------------------------------------------------ 920 Salaries and Wages $ 72,007 $ 858 $5,313 $5,627 $4,506 $995 921 Office Supplies and Expenses 18,090 210 331 451 508 95 922 Administrative Expense Transferred - Credit 27 - - - - - 923 Outside Services Employed 118,212 - 137 313 - 398 924 Property Insurance 11 - - - - - 925 Injuries and Damages 1,419 - - 13 3 479 926 Employee Pensions and Benefits 960 232 - - - - 928 Regulatory Commission Expense 1,516 2 12 21 15 2 930.1 General Advertising Expenses 677 675 - - - - 930.2 Miscellaneous General Expenses 4,408 2,034 31 79 68 10 931 Rents 20,783 372 1,116 3,040 4,605 346 935 General Plant Maintenance 2,061 5 14 40 35 26 901 Customer Accounts - Supervision 371 2 7 95 15 2 902 Customer Accounts - Meter Reading 1,614 9 26 1,072 56 8 903 Customer Accounts - Customer Records 7,629 48 145 3,787 309 45 905 Customer Accounts - Miscellaneous 111 1 2 8 4 1 908 Customer/Information Expense - Assistance 243 2 5 118 10 1 909 Customer/Information Expense - Informational 1,169 1,023 3 78 7 1 910 Customer/Information Expense - Miscellaneous 155 1 2 102 5 1 912 Demonstration & Selling Expenses 2,240 724 37 688 80 12 913 Advertising Expense 26 - - 21 2 - 916 Miscellaneous Sales Expense 26 - - 20 - - 500 Operation Supervision & Eng. 434 - - 1 1 - 506 Steam - Miscellaneous Expenses 1,329 12 20 54 43 905 510 Steam - Maintenance Supervision & Eng 348 2 8 24 207 2 514 Steam - Misc Maintenance 7 - - - - - 517 Nuclear - Operation Supervision & Eng 5 - - - - - 524 Nuclear - Miscellaneous Operation Expenses 112 1 13 5 4 32 528 Nuclear - Maintenance Supervision & Eng. 5 - - - - - 539 Hydro Operation - Miscellaneous Expenses 62 - 2 3 2 46 549 Miscellaneous Other Power Generation Exp. 211 1 4 11 9 79 556 Other Power Supply Expenses 2,031 13 39 104 1,404 12 557 Other Power Supply Expenses - Training 2,966 13 36 96 1,250 19 560 Transmission Operation - Supervision & Eng 130 1 2 69 15 1 561 Transmission Operation - Load Dispatch 4,248 24 72 196 3,133 22 566 Transmission Operation - Misc. Expenses 11 - - - 11 - 568 Transmission Maintenance - Supv. & Eng. 650 4 12 70 353 4 580 Distribution Operation - Supervision & Eng 1,978 8 23 583 67 7 -------------------------------------------------------------------------------------- Subtotal $268,282 $6,277 $7,412 $16,789 $16,727 $3,551 - ---------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A) ------------------------------------------------------------ Account Executive Trading Amounts Charged Number Description of Items Bill to Capital - ---------------------------------------------------------------------------------------------------------- 920 Salaries and Wages $13,639 $0 $0 921 Office Supplies and Expenses 64 - - 922 Administrative Expense Transferred - Credit - - - 923 Outside Services Employed - 49,763 34,915 924 Property Insurance - - - 925 Injuries and Damages 8 - - 926 Employee Pensions and Benefits 218 - - 928 Regulatory Commission Expense 39 - - 930.1 General Advertising Expenses - - - 930.2 Miscellaneous General Expenses 325 - - 931 Rents 1,051 - - 935 General Plant Maintenance 117 - - 901 Customer Accounts - Supervision 188 - - 902 Customer Accounts - Meter Reading 32 - - 903 Customer Accounts - Customer Records 456 - - 905 Customer Accounts - Miscellaneous 10 - - 908 Customer/Information Expense - Assistance 66 - - 909 Customer/Information Expense - Informational 29 - - 910 Customer/Information Expense - Miscellaneous 23 - - 912 Demonstration & Selling Expenses 307 - - 913 Advertising Expense 2 - - 916 Miscellaneous Sales Expense - - - 500 Operation Supervision & Eng. 194 - - 506 Steam - Miscellaneous Expenses 38 - - 510 Steam - Maintenance Supervision & Eng 14 - - 514 Steam - Misc Maintenance - - - 517 Nuclear - Operation Supervision & Eng - - - 524 Nuclear - Miscellaneous Operation Expenses 3 - - 528 Nuclear - Maintenance Supervision & Eng. 5 - - 539 Hydro Operation - Miscellaneous Expenses 1 - - 549 Miscellaneous Other Power Generation Exp. 4 - - 556 Other Power Supply Expenses 113 - - 557 Other Power Supply Expenses - Training 63 - - 560 Transmission Operation - Supervision & Eng 21 - - 561 Transmission Operation - Load Dispatch 145 - - 566 Transmission Operation - Misc. Expenses - - - 568 Transmission Maintenance - Supv. & Eng. 98 - - 580 Distribution Operation - Supervision & Eng 314 - - ------------------------------------------------------------ Subtotal $17,587 $49,763 $34,915
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2001 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) - -------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------- Account Finance Corporat General Gas Human Industrial Information Metro Miscellaneous Power Number Other Planning Counsel Support Resources Relations Technologies Plant - -------------------------------------------------------------------------------------------------------------------- 920 $2,718 $1,836 $2,643 $709 $4,524 $650 $20,545 $0 $787 $0 921 256 373 568 77 2,548 87 10,737 11 8 69 922 - - - - - - - - 27 - 923 793 - 1,093 20 6,092 64 18,261 2 6,310 4 924 - - - - - - - - - - 925 1 - 850 - - - 12 - - - 926 - - - - 470 - 5 - - - 928 3 217 1,148 3 6 1 32 - - - 930.1 - - - - - - - - 2 - 930.2 14 9 813 12 64 3 124 - - - 931 500 321 410 737 1,000 115 4,657 - - - 935 10 4 5 6 37 1 1,264 1 - 45 901 3 2 3 3 6 1 28 - - - 902 12 7 10 193 23 3 104 - - - 903 66 43 53 58 188 15 578 - - - 905 69 1 1 1 2 - 7 - - - 908 2 2 2 2 4 - 19 - - - 909 1 1 1 1 3 - 13 - - - 910 1 1 1 1 2 - 10 - - - 912 17 64 14 15 36 4 155 4 - - 913 - - - - - 1 - - - - 916 - - - - - - 6 - - - 500 - - - - - - 1 - 237 - 506 9 6 7 8 18 2 162 - - - 510 3 2 2 3 6 1 26 - - 5 514 - - - - - - - - - 7 517 - - - - - - - - - - 524 22 1 1 1 16 - 8 - - 1 528 - - - - - - - - - - 539 - - - - 1 - 5 - - - 549 2 1 2 2 4 - 82 - - - 556 17 11 14 16 40 4 156 - - - 557 33 10 13 14 80 4 1,109 - 27 12 560 1 1 1 1 2 - 10 - - - 561 32 21 27 29 84 7 293 - - - 566 - - - - - - - - - - 568 6 4 5 5 11 1 50 - - - 580 10 7 8 9 20 2 92 - - - ------------------------------------------------------------------------------------------------------------------ subtotal $4,601 $2,945 $7,695 $1,926 $15,287 $966 $58,551 $18 $7,398 $143 - ----------------------------------------------------------------- Account Regional Supply Ameren Treasurer's Number Service Energy Fuels - ----------------------------------------------------------------- 920 $303 $3,411 $99 $2,844 921 22 117 84 1,474 922 - - - - 923 1 30 - 16 924 - - - 11 925 1 6 - 46 926 - 35 - - 928 1 8 - 6 930.1 - - - - 930.2 6 35 - 781 931 218 1,269 - 1,026 935 3 432 - 16 901 1 8 - 7 902 5 30 - 24 903 29 165 - 1,644 905 - 2 - 2 908 1 5 - 4 909 1 4 - 3 910 - 3 - 2 912 7 42 - 34 913 - - - - 916 - - - - 500 - - - - 506 4 23 - 18 510 1 8 - 34 514 - - - - 517 - 5 - - 524 - 2 - 2 528 - - - - 539 - 2 - - 549 1 5 - 4 556 8 44 - 36 557 7 41 106 33 560 - 3 - 2 561 14 82 - 67 566 - - - - 568 2 14 - 11 580 7 26 774 21 ----------------------------------------------------------- subtotal $643 $5,857 $1,063 $8,168
19 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) Instruction: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System of Accounts). - ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-C) ----------------------------------------------------------------- Account Total Corporate Controller's Division Energy Delivery Number Description of Items Amount Comm. Support Tech Serv - ------------------------------------------------------------------------------------------------------------------------------------ 582 Distribution Operation - Station Expenses $23 $0 $0 $14 $1 583 Distribution Operation - Overhead Line 106 1 2 77 4 584 Distribution Operation - Underground Lines 32 - 1 23 1 586 Distribution Operation - Meter Expenses 1,012 6 18 759 39 587 Distribution Operation - Installation Expenses 90 1 2 50 4 588 Distribution Operation - Misc. 2,182 10 27 1,641 135 590 Distribution Maintenance - Supv. & Eng 2,896 18 55 1,163 757 592 Distribution Maintenance - Station Expenses 19 - - 1 2 593 Distribution Maintenance - Overhead Lines 1,132 7 21 388 44 594 Distribution Maintenance - UG Lines 1 - - - - 596 Distribution Maintenance - Street Lighting 1 - - - - 597 Distribution Maintenance - Meters 166 1 3 115 7 598 Distribution Maintenance - Misc 14 - - 6 1 807 Purchase Gas Expense 514 - - - - 814 Underground Storage Operation - Supv. & Eng 59 - 1 3 3 830 Underground Storage Expense Maintenance 54 - 1 3 2 850 Transmission Expense - Supv. & Eng 65 - 1 4 3 851 Trans. Exp.-System Cntrl/Load Disp. 37 - - - - 857 Transmission Expense - Regulating Stations 499 3 9 25 20 859 Transmission Expense - Other 264 2 5 13 10 861 Transmission Expense Maintenance - Supv. 50 - - 5 - 870 Distribution Operation - Supervision & Eng 534 3 10 29 22 879 Distribution Operation - Installation Expense 11 - - 5 - 880 Distribution Operation - Other 881 2 6 41 13 885 Distribution Maintenance - Supv. & Eng 34 - 1 24 1 893 Distribution Maintenance - Meters 847 5 15 41 32 403 Depreciation Expense 745 - - - - 404 Amortization Expense 12,832 - - - - 408 Taxes Other Than Income Taxes 419 - - - - 411 Gains from Property Dispositions 1 - - - - 419 Interest & Dividend Income (18,909) - - - - 421 Provisions for Deferred Income Taxes 123 1 3 7 6 426.4 Expenditures for Certain Civic Activities 1,785 1,339 18 64 39 426.5 Other Deductions 843 330 21 29 20 431 Other Interest Expense 24,500 - - - - ------------------------------------------------------------------------------- TOTAL EXPENSES $302,156 $8,006 $7,632 $21,319 $17,893 =============================================================================== - ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-C) ----------------------------------------------------------------- Account Environmental Executive Trading Amounts Charged Number Description of Items Amount Safety & Health Bill to Capital - ------------------------------------------------------------------------------------------------------------------------------------ 582 Distribution Operation - Station Expenses $0 $2 $0 $0 583 Distribution Operation - Overhead Line 1 2 - - 584 Distribution Operation - Underground Lines - 1 - - 586 Distribution Operation - Meter Expenses 6 18 - - 587 Distribution Operation - Installation Expenses 1 15 - - 588 Distribution Operation - Misc. 8 34 - - 590 Distribution Maintenance - Supv. & Eng 17 381 - - 592 Distribution Maintenance - Station Expenses - 15 - - 593 Distribution Maintenance - Overhead Lines 6 181 - - 594 Distribution Maintenance - UG Lines - - - - 596 Distribution Maintenance - Street Lighting - - - - 597 Distribution Maintenance - Meters 1 3 - - 598 Distribution Maintenance - Misc - - - - 807 Purchase Gas Expense - 79 - - 814 Underground Storage Operation - Supv. & Eng - 6 - - 830 Underground Storage Expense Maintenance - 6 - - 850 Transmission Expense - Supv. & Eng - 7 - - 851 Trans. Exp.-System Cntrl/Load Disp. - - - - 857 Transmission Expense - Regulating Stations 3 9 - - 859 Transmission Expense - Other 1 5 - - 861 Transmission Expense Maintenance - Supv. - - - - 870 Distribution Operation - Supervision & Eng 3 60 - - 879 Distribution Operation - Installation Expense - 5 - - 880 Distribution Operation - Other 2 6 - - 885 Distribution Maintenance - Supv. & Eng - 3 - - 893 Distribution Maintenance - Meters 5 19 - - 403 Depreciation Expense - - - - 404 Amortization Expense - - 1,671 - 408 Taxes Other Than Income Taxes - - - - 411 Gains from Property Dispositions - - - - 419 Interest & Dividend Income - - - - 421 Provisions for Deferred Income Taxes 1 27 - - 426.4 Expenditures for Certain Civic Activities 6 142 - - 426.5 Other Deductions 3 258 - - 431 Other Interest Expense - 2,818 - - --------------------------------------------------------------------- TOTAL EXPENSES $ $3,615 $21,689 $51,434 $34,915 =====================================================================
19 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) - ------------------------------------------------------------------------------------------------------------------------------------ -------------------------------------------------------------------------------------------------------------------------- Account Finance Corporate General Gas Human Industrial Information Metro Miscellaneous Power Number Other Planning Counsel Support Resources Relations Technologies Plant -------------------------------------------------------------------------------------------------------------------------- 582 $0 $0 $0 $0 $0 $0 $2 $0 $0 $0 583 1 1 1 1 2 - 8 - - - 584 - - - - 1 - 2 - - - 586 8 5 7 7 16 2 73 - - - 587 1 - 1 1 1 - 7 - 1 - 588 13 8 12 14 30 3 160 - - - 590 25 16 20 34 49 6 227 - - - 592 - - - - - - 1 - - - 593 9 6 8 8 18 2 84 - - - 594 - - - - - - - - - - 596 - - - - - - - - - - 597 1 1 1 9 3 - 12 - - - 598 - - - - - - 7 - - - 807 - - - - - - - - 36 - 814 1 - - 35 1 - 5 - - - 830 - - - 35 1 - 4 - - - 850 1 - - 41 1 - 5 - - - 851 - - - 37 - - - - - - 857 4 3 3 351 8 1 38 - - - 859 2 1 2 190 4 - 19 - - - 861 - - - 45 - - - - - - 870 5 3 4 321 9 1 41 - - - 879 - - - - - 1 - - - - 880 17 2 2 716 6 1 52 - - - 885 - - - - 1 - 2 - - - 893 7 4 6 603 14 2 60 - - - 403 - - - - - - - - 745 - 404 - - - - - - - - 11,161 - 408 - - - - - - - - 419 - 411 - - - - - - - - - - 404 - - - - - - - - (18,909) - 421 1 1 1 1 2 - 11 - - - 426.4 8 5 7 7 16 2 72 - 18 - 426.5 14 3 22 4 19 1 47 - 47 - 431 - - - - - - - - 21,283 - --------------------------------------------------------------------------------------------------------------------------- TOTAL $4,719 $3,004 $7,792 $4,386 $15,489 $988 $59,490 $18 $22,199 $143 =========================================================================================================================== - ---------------------------------------------------------- Account Regional Supply Ameren Treasurer's Number Service Energy Fuels ------------------------------------------------ 582 $3 $1 $0 $0 583 1 2 - 2 584 1 1 - 1 586 10 21 - 17 587 1 2 - 2 588 16 46 - 25 590 14 63 - 51 592 - - - - 593 308 23 - 19 594 1 - - - 596 1 - - - 597 1 5 - 3 598 - - - - 807 - - 399 - 814 - 3 - 1 830 - 1 - 1 850 - 1 - 1 851 - - - - 857 2 11 - 9 859 1 5 - 4 861 - - - - 870 2 12 - 9 879 - - - - 880 1 8 - 6 885 - 1 - 1 893 3 17 - 14 403 - - - - 404 - - - - 408 - - - - 411 - 1 - - 404 - - - - 421 1 57 - 3 426.4 4 21 - 17 426.5 1 16 - 8 431 - - - 411 ------------------------------------------------- TOTAL $1,015 $6,175 $1,462 $8,773 =================================================
19 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Departmental Analysis of Salaries - Account 920 (In Thousands) - ---------------------------------------------------------------------------------------------------------------------------------- Departmental Salary Expense ------------------------------------------------------------------- Name of Department Included in Amounts Billed to Number of ------------------------------------------------------------------- Indicate each department Total Parent Other Non Personnel or service function Amount Company Associates Associates End of Year - ---------------------------------------------------------------------------------------------------------------------------------- Corporate Communications $858 $858 29 Corporate Planning 1,836 1,836 25 Controller's 5,313 5,313 87 Division Support 5,627 5,627 235 Energy Delivery Tech Serv. 4,506 4,506 186 Environmental, Safety and Health 995 995 27 Executive 13,639 13,639 82 Finance & Accounting, Other 2,718 2,718 39 Gas Support 709 709 35 General Counsel 2,643 2,643 32 Human Resources 4,524 4,524 79 Industrial Relations 650 650 9 Information Technology 20,545 20,545 348 Regional 303 303 17 Supply Service 3,411 3,411 99 Treasurer's 2,844 2,844 83 Other 886 886 0 ---------------------------------------------------------------------------------------------- $72,007 $0 $72,007 $0 1,412 ==============================================================================================
20 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Outside Services Employed - Account 923 (In Thousands) Instructions: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $25,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. - -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount - -------------------------------------------------------------------------------- OUTSIDE SERVICE Accenture LLP NA $858 AmerenEnergy A 54,364 AmerenEnergy Development A 67 Broniec Associates NA 87 Corporate Claims MGM NA 965 Corporate Executive NA 45 Deloitte & Touche LLP NA 78 D H Tax Solutions NA 82 Edison Electric NA 347 Energy Solutions NA 33 General American Life NA 129 Great West Life & Annuity NA 1,635 Healthlink Inc. NA 58 Hewitt Associates NA 2,452 Human Resource Management NA 63 IBM NA (47) Iron Mountain NA 54 Jefferson Wells NA 58 Jerry T Roberts CCP NA 38 Kekst and Company NA 57 Magellan Behavioral NA 459 Merrill Lynch NA 153 Mpower.com Inc NA 113 Navigant Consulting NA 72 PricewaterhouseCoopers LLP NA 944 RBG Staffing LLC NA 64 Rubin Brown Gornstein NA 59 Towers Perrin NA 199 Union Planters Bank NA 494 William M Mercer NA 112 Other (122) NA (4,091) ------------- Total 60,001 ============= OUTSIDE SERVICE - Legal Milbank Tweed Hadley NA 62 Pillsbury Winthrop NA 32 Thelen Reid & Priest NA 79 Other (4) NA 1,731 ------------- Total 1,904 ============= OUTSIDE SERVICE - (affiliate provided) Other (1) NA 37,688 ------------- Total 37,688 ============= 21 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Outside Services Employed - Account 923 (continued) (In Thousands) - -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount - -------------------------------------------------------------------------------- OUTSIDE SERVICE - Software Accenture NA 1,804 Advanced Resources NA 38 Advecta NA 88 And Technologies NA 95 Andersen Consulting NA 5,656 Arthur Andersen LLP NA 188 Aurora Systems Group NA 53 BMC Software Inc NA 77 Binary System Builders NA 119 C&D Infotech Consultants NA 88 CIT Financial USA NA 134 Cardinal Systems Group Inc. NA 26 Commerce Quest NA 67 Computer Associates NA 45 Computer Enterprises NA 144 Cook Systems International NA 154 Daugherty Systems NA 165 Diversified Consulting NA 38 Diversified Services NA 98 Docucorp International NA 105 EDS Corporation NA 277 EMC Corporation NA 344 ESG Technologies NA 219 Energy Solutions PLU NA 2,025 Enterprise Systems NA 136 Forsythe Solutions NA 269 Four Star Associates NA 196 GEAC Enterprise Solutions NA 155 Guffey and Associates NA 148 Hewlett-Packard Co NA 75 Indusa Technical Corp NA 82 Intecon Inc. NA 85 International Business NA 176 Kendall Placement Group NA 75 Levi Ray & Shoup Inc NA 498 Maryville Data Systems NA 25 Maverick Technologies NA 844 MODIS NA 56 Neteffects, Inc. NA 44 Novadigm NA (31) Peoplesoft Inc. NA 74 Pinnacle Technologies NA 50 PricewaterhouseCoopers LLP NA 141 Quantec Inc. NA 143 RHI Consulting NA 63 Ron Cook & Associates NA 69 Rose International NA 279 Software Plus NA 38 Solution Consultants NA 966 ------------- subtotal 16,703 21-A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Outside Services Employed - Account 923 (continued) (In Thousands) - -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount - -------------------------------------------------------------------------------- OUTSIDE SERVICE - Software (cont'd) Spherion Corporation NA 195 Staffing Partners NA 156 Sun Microsystems Inc NA 121 Syncsort NA 19 Sysprog Inc NA 30 Technology Partners NA 243 Utilities International NA 458 Vertecon Inc NA 75 4-Serv NA 198 Other (34) NA 421 ------------- Subtotal 1,916 Total 18,619 ------------- TOTAL $118,212 ============= 21 - B ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Employee Pensions and Benefits - Account 926 (In Thousands) Instructions: Provide a listing of each pension plan and benefit program provided by the service company. Such listing should be limited to $25,000. - -------------------------------------------------------------------------------- Description Amount - -------------------------------------------------------------------------------- Employee Meetings/Functions/Awards 332 Savings Investment Plan 2,607 Post Retirement Benefits Other than Pension 15,293 Group Life Insurance 479 Employee Retirement and Insurance Expenses 1,118 Medical Insurance 10,626 Accidental Death & Dismemberment Insurance 39 Dental Insurance 957 Pension Plans 920 Transfer to Construction from Acct. 926 (31,411) -------------------- TOTAL $960 ==================== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 General Advertising Expenses - Account 930.1 (In Thousands) Instructions: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses," classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. - -------------------------------------------------------------------------------- Description Name of Payee Amount Amount - -------------------------------------------------------------------------------- Advertising in Newspapers, periodicals, billboards, radio, etc. Downtown St. Louis $5 Gateway International 55 Heritage Media Corp 5 Illinois Electric Co 5 Inland Group 25 Kiel Center 18 Marketing Products 11 Monumental Finishers 6 Rodgers Townsend LC 62 St. Louis Blues 149 St. Louis Cardinals 150 St. Louis Rams 127 The Family Arena 30 The People Project 5 Other 24 ---------------- Total $677 ================ 22 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Miscellaneous General Expenses - Account 930.2 (In Thousands) Instructions: Provide a listing of the amount included in Account 930.2, "Miscellaneous General Expenses," classifying such expenses according to their nature. Payments and expenses permitted by Section 321(b)(2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. SS441(b)(2)) shall be separately classified. - -------------------------------------------------------------------------------- Description Amount - -------------------------------------------------------------------------------- Labor $1,000 Investor Relations 621 Public Relations 1,708 Stockholder Related Expenses 265 Board of Director Expenses 688 Power Reliability Program (6) Enporion Expenses 50 Other Miscellaneous Expenses 82 ---------------- TOTAL $4,408 ================ ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Rents - Account 931 (In Thousands) Instructions. Provide a listing of the amount included in Account 931, "Rents," classifying such expenses by major groupings of property, as defined in the account definition of the Uniform System of Accounts. - -------------------------------------------------------------------------------- Type of Property Amount - -------------------------------------------------------------------------------- General office $20,605 Computer equipment 178 --------------- TOTAL $20,783 =============== 23 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Taxes Other Than Income Taxes - Account 408 (In Thousands) Instructions: Provide an analysis of Account 408, "Taxes Other Than Income Taxes." Separate the analysis into two groups: (1) other than U.S. Government taxes, and (2) U.S. Government taxes. Specify each of the various kinds of taxes and show the amounts thereof. Provide a subtotal for each class of tax. - -------------------------------------------------------------------------------- Kind of Tax Amount - -------------------------------------------------------------------------------- Taxes Other Than U.S. Government Taxes Corporate Franchise/Miscellaneous Taxes $29 Ad Valorem Taxes 190 --------------- Subtotal - Taxes Other Than U.S. Government Taxes 219 U.S. Government Taxes Payroll Taxes $200 --------------- Subtotal - U.S. Government Taxes 200 --------------- TOTAL $419 =============== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Donations - Account 426.1 (In Thousands) Instructions: Provide a listing of the amount included in Account 426.1, "Donations," classifying such expenses by its purpose. The aggregate number and amount of all items of less than $3,000 may be in lieu of details. - -------------------------------------------------------------------------------- Name of Recipient Purpose of Donation Amount - -------------------------------------------------------------------------------- None --------------------- TOTAL ===================== 24 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Other Deductions - Account 426.5 (In Thousands) Instructions: Provide a listing of the amount included in Account 426.5, "Other Deductions," classifying such expenses according to their nature. - -------------------------------------------------------------------------------- Description Amount - -------------------------------------------------------------------------------- Other deductions $805 Miscellaneous 24 Appliance Warranty Program 1 Bill Payment Insurance 13 ---------------------- TOTAL $843 ====================== 25 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Schedule XVIII - Notes to Statement of Income Instructions: The space below is provided for important notes regarding the statement of income or any account thereof. Furnish particulars as to any significant increases in services rendered or expenses incurred during the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. See Notes to Financial Statements on pages 14 - B thru 14 - D 26 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY Organization Chart See pages 27 - A through 27 - B Methods of Allocation See page 27 - C Annual Statement of Compensation for Use of Capital Billed - None - 27 of 28 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Organization Chart Organization: President Energy Delivery - Senior Vice President, Tom Voss Division Support - Vice President ARES Business Center Business Development Customer Relations Distribution Engineering Customer Accounts Personnel Development & Administration Pole Asset Management System Meter Technical Applications Reg. & Distribution Services Support - Vice President Distribution Operating Fleet Services Forestry Gas Operations Support - Vice President Gas Technical Support Gas Unbundled Services/Transportation Training Gas Control General Counsel & Secretary - Vice President Claims Legal Secretary Security Industrial Relations - Vice President Senior Vice President, David Whiteley Construction & Services Corporate Planning Electrical Engineering & Transmission Planning Energy Delivery Technical Services Supply Services System Relay Services Substations and Transmission Senior Vice President, Paul Agathen Corporate Communications & Public Policy - Vice President Advertising & Community Relations Communications & Training Services Media & Employee Communications Economic Development Government Relations 27 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2001 Organization Chart Senior Vice President, Paul Agathen (continued) Information Technology - Vice President Enterprise Architecture & Design Development eBusiness Development Operations Support Planning & Support Telecommunications Environmental Safety & Health - Manager Air Quality Water Quality Waste Management Safety & Health Environmental Affairs Human Resources - Vice President Compensation and Personnel Administration Employee Benefits Staffing & HR Planning Organizational Development HR Systems Finance & Corporate Services - Senior Vice President, Warner Baxter Controller Accounting Financial Communications Systems/Special Projects Director, Corporate Model & Budget Budget Performance Management Vice President & Treasurer Banking & Investor Services Corporate Finance & Development Financial Planning & Investments Insurance Treasury Technology Services Risk Management - Vice President Tax - Vice President Income Tax Compliance Excise Taxes Ad Valorem Taxes Tax Research and Planning Internal Audit - Manager Internal Audit 27 - B ANNUAL REPORT OF AMEREN SERVICES COMPANY Methods of Allocation Composite - Energy Sales, Customers and Employees Based on equal weighting of energy sales, average customers and number of employees. Customers Based on a year-end count of electric and gas customers. Sales Based on the year-end energy sales. Employees Based on the number of full time employees monthly. Labor Based on yearly Operation & Maintenance labor costs. Total Capitalization Based on total operating company capitalization value at year-end. Total Assets Based on total operating company assets at year-end. Construction Expenditures Based on yearly construction expenditures by each operating company. Peak Load Based on peak load at each operating center. Each operating power plant peak generation provides electric ratio. Gas ratio is derived from system peak at a transportation intake point for Ameren's system. Generating Capacity Based on nameplate generating capacity at each power plant. Gas Throughput Based on total gas usage including transportation customers at each Ameren operating gas system. Current Tax Expense Based on yearly tax expenses for each operating company. Vehicle Ratio Based on number of vehicles assigned to each operating company. 27 - C ANNUAL REPORT OF AMEREN SERVICES COMPANY Signature Clause Pursuant to the requirements of the Public Utility Holding Company Act of 1935 and the rules and regulations of the Securities and Exchange Commission issued thereunder, the undersigned company has duly caused this report to be signed on its behalf by the undersigned officer thereunto duly authorized. Ameren Services Company ------------------------------------------- (Name of Reporting Company) By: /S/ Martin J. Lyons Jr. ------------------------------------------- (Signature of Signing Officer) Martin J. Lyons Jr., Controller ------------------------------------------- (Printed Name and Title of Signing Officer) Date: April 30, 2002 -------------- 28 of 28 pages -----END PRIVACY-ENHANCED MESSAGE-----