The following tables contain summarized financial information for Cajun through the disposition of Acadia Unit 2.



(THOUSANDS)	AT DECEMBER 31, 2010
Current assets	$	7,133
Property, plant, and equipment, net	203,793
Total assets	$	210,926
Current liabilities	$	1,950
Other liabilities	9,429
Partners’ capital	199,547
Total liabilities and partners’ capital	$	210,926



	FOR THE YEAR ENDED DECEMBER 31,
(THOUSANDS)	2011		*	2010
Operating revenue	$	5,227		$	49,273
Operating expenses	5,914			57,496
Gain on sale of assets	71,422			81,845
Other income	929			4,074
Income before taxes	$	71,664		$	77,696

The following tables contain summarized financial information for Oxbow.



	AT DECEMBER 31,
(THOUSANDS)	2011		2010
Current assets	$	1,711	$	583
Property, plant, and equipment, net	23,339		23,597
Other assets	4,128		2,141
Total assets	$	29,178	$	26,321
Current liabilities	$	40	$	175
Other liabilities	73		—
Partners’ capital	29,065		26,146
Total liabilities and partners’ capital	$	29,178	$	26,321



	FOR THE YEAR ENDED DECEMBER 31,
(THOUSANDS)	2011		2010		*	2009
Operating revenue	$	1,781	$	931		$	—
Operating expenses	1,781		931			—
Income before taxes	$	—	$	—		$	—

The following table contains summarized financial information for Evangeline.



(THOUSANDS)	FOR THE YEAR ENDED DECEMBER 31, 2009
Operating revenue		$	59,852
Operating expenses		27,721
Depreciation		5,535
Interest charges		28,675
Other expense		(17		)
Loss before taxes		$	(2,096	)

The following table contains summarized financial information for Perryville and Attala.



(THOUSANDS)	FOR THE YEAR ENDED DECEMBER 31, 2009
Operating revenue		$	1,959
Operating expense		586
Other income		34
Interest income		501
Income before taxes		$	1,908

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Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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