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Texaco_FRS-to-Hyperion_CR

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					                                                                                                                    Warehouse application
                                                        CORPORATE REPORTING
                                                        SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                   FRS PAC'S                                  ACCOUNT DESCRIPTION
                                                                  Current Assets
                                                                                       Cash and Cash Equivalents
                                                           Cash
  61005                             12101                Cash in Banks
  61006      a                                           Account Reserved for SAP Coding purposes
  61007      a                                           Account Reserved for SAP Coding purposes
  61010                             15001                Cash in Transit
  61015                             17001                Cash on Hand
  69110      a                                           Total Cash
                                                           Cash Equivalent
  61105                                                  Cash Investments
  61110                             41001                Certificates of Deposits-Interest Bearing
  61115                             43001                Commercial Paper
  61120                             46001,46101          Time Deposits
  61188                             45001                Other
  69111      a                                           Total Cash Equivalents
  69010      a                                           Total Cash and Cash Equivalents
                                                                                        Short-term Investments
                                                           Short-term Securities - Cash Equivalents
  61505                             31001                U.S. Government
  61510                             32001                Other Governments
  69115                                                  Total Cash Equiv - Gov Securities
                                                           Other Short-term Investments & Marketable Securities
  61550            INVEST           20001,20101          Other Short-term Investments & Marketable Securities
  61555            MKTADJ           20301,20401,20501    Other S/term Invest & Market Sec-Market Value Adj.
  69015      a                                           Total Short-term Investments
                                                                                    Accounts and Notes Receivable
                                                           Accounts Receivable Customers
  62005            OSALES           70201,70301          A/R Customers-Crude Oil Sales
  62010            OSALES           72501,72801          A/R Customers-Petroleum Product Sales
  62015            OSALES           71001,71201          A/R Customers-Natural Gas Sales
  62020                             76501                A/R Customers-Travel Card Sales

  a-account not for gateway input                              Page 1 of 52                                         Revised July 24, 2000
                                                                                                                       Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                   FRS PAC'S                                   ACCOUNT DESCRIPTION
  62025            OSALES           78101                 A/R Customers-Transportation
  62030                             78201,89601           A/R Customers-Deferred Accounts Receivable A
  62035            OSALES           78601,78901           A/R Customers-Other
  62036      a                                            Account Reserved for SAP Coding purposes
  62037      a                                            Account Reserved for SAP Coding purposes
  62040                             79501                 A/R Customers-Travel Card Sales B
  62088                             79901                 A/R Customers-Other Accounts Receivable B
  69220      a                                            Total Accounts Receivable Customers excluding sold receivables
  62045                             79301                 A/R Customers-Receivable sold outside-Clearing account
  69120      a                                            Total Accounts Receivable Customers
                                                            Other Accounts Receivable
  62510                             81801                 Other   A/R-Insurance Premiums Receivable-Outside
  62515                             81901                 Other   A/R-Insurance Claims Receivable-Outside Other
  62520                             82501                 Other   A/R-Insurance Premiums Receivable-Texaco Related
  62525                             82701                 Other   A/R-Insurance Claims Receivable-AIG/INA
  62530                             81001                 Other   A/R-Co-owners in Joint Properties-Operational
  62533                             81101                 Other   A/R-Co-owners in Joint Properties-CAPEX
  62535                             86501                 Other   A/R-Advances to Outsiders
  62540                             84001                 Other   A/R-Dividends Receivable
  62550                             80101                 Other   A/R-Other L/T Receivable Due Within One Year
  62555                             83001                 Other   A/R-Taxes and Duties Refund
  62560                             84501                 Other   A/R-Interest Receivable
  62565            OSALES           89101                 Other   A/R-Other Receivable from Affiliate
                                    82001,82201,82301,
  62568                             89001                 Other A/R-Miscellaneous
  62570                             90001                 Reserve for Bad Debt
  69125      a                                            Total Other Accounts Receivable
                                                            Notes Receivable
  62805            OSALES           50501,51501           Notes Receivable-Customers
  62810                             53201,54201           Notes Receivable-Other
  62885                             53701                 Notes Receivable-Other-Disc or Prem for Imputing Interest
  69128      a                                            Total Notes Receivable
  69020      a                                            Total Accounts and Notes Receivable
  a-account not for gateway input                                 Page 2 of 52                                         Revised July 24, 2000
                                                                                                                            Warehouse application
                                                                CORPORATE REPORTING
                                                                SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                     FRS PAC'S                                       ACCOUNT DESCRIPTION
                                                                                                 Merchandise Inventory
                                                                   Crude Oil
                                    108901,
                                    101801,102501,103301,
  63005                             107101                       Merch Inv-Crude Oil-Book Value Stocks on Hand
  63010                             100501,100101                Merch Inv-Crude Oil-Book Value Stocks in Transit
  63015                             109401                       Merch Inv-Crude Oil-Reserves to Adjust to LIFO
  63020                             109501                       Merch Inv-Crude Oil-Reserves to Adjust to Market
  63025                             109601                       Merch Inv-Crude Oil-Reserves to Adjust to Cost
  63030                             1093.01                      Merch Inv-Crude Oil-Hedging Fair Value Adjustment
  69230      a                                                   Total Merchandise Inventory-Crude Oil (Volume in Account 53025)
  63085                             104901                       Merch Inv-Crude Oil-Exchanges
  69130      a                                                   Total Crude Oil Inventory
                                                                   Refined Products & Merchandise
                                    121801,123001,123201,
                                    123301,123401,123501,
                                    128501,128901(when
                                    Product-Group-1006A does
  63105                             not equal value 3)           Merch Inv-Ref Prod-Book Value Stocks on Hand
                                    All PAC's for account
                                    63105 when Product-Group-
  63110                             1006A does equal value 3.    Merch Inv-Natural Gas-Book Value Stocks on Hand
                                    120101,120201,120301,
  63115                             120501                       Merch Inv-Ref Prod-Book Value Stocks in Transit
  63120                             189001                       Merch Inv-Ref Prod-BV Compound and Additive Stock
  63125                             131801,138501,138901         Merch Inv-Ref Prod-BV Petrochemicals
  63130                             127201                       Merch Inv-Ref Prod-BV Unadj Bulk Stock Variations
  63135                             129401                       Merch Inv-Ref Prod-Reserves to Adjust to LIFO
  63140                             129501                       Merch Inv-Ref Prod-Reserves to Adjust to Market
  63145                             129601                       Merch Inv-Ref Prod-Reserves to Adjust to Cost
  63150                             129801                       Merch Inv-Ref Prod-Other Ref Product Adjustments
  63155                             129301                       Merch Inv-Ref Prod-(Incl Natural Gas & NGL's)Hedging Fair Value Adjustment

  a-account not for gateway input                                     Page 3 of 52                                          Revised July 24, 2000
                                                                                                                       Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                   ACCOUNT DESCRIPTION
  69231      a                                              Total Merchandise Inventory-Ref Prod (Volume in Account 53025)
  63185                             118101,124901           Merch Inv-Ref Prod-Exchanges
  69131      a                                              Total Petroleum Products Inventory
                                                             Other Merchandise
  63305                             189101                  Merch Inv-Other Merchandise-BV Misc. Resalable Items
  63310                             112501,113301,181801    Merch Inv-Other Merchandise-Other Stocks Inventories
  69133      a                                              Total Other Merchandise
                                                              Materials and Supplies
  63805                             190501,191001           Storehouse Stocks-Chemicals & Catalysts
  63880                             192001,193501,191501    Storehouse Stocks-Other Stocks
  63810                             195001                  Storehouse Stocks-Materials in Transit
  63885                             192501,193001           Storehouse Stocks-Reserve
  69138      a                                              Total Materials and Supplies
  69030      a                                              Total Inventory
                                                                              Deferred Income Taxes and Other Current Assets
                                                              Deferred Income Taxes-Current
                                                                 United States
  64005              DIT            196801                  DIT-US Fed-Reserve for Bad Debts
  64010              DIT            196501                  DIT-US Fed-LIFO Inventory
  64015              DIT            197501                  DIT-US Fed-Solid Waste Disposal/Environmental
  64020              DIT            197001                  DIT-US Fed-Repairs
  64025              DIT            197901                  DIT-US Fed-OPEB
  64030              DIT            197201                  DIT-US Fed-Employee Benefits
  64035              DIT            196301                  DIT-US Fed-Supplemental Pension
  64040              DIT            196201                  DIT-US Fed-Directors Compensation
  64045              DIT            198201                  DIT-US Fed-Hedging
  64088              DIT            198001                  DIT-US Fed-Other
  69240      a       DIT                                    Total DIT-US Fed
                                                               Other Than US Federal
  64105              DIT            196901                  DIT-Other Than US Fed-Reserve for Bad Debts
  64110              DIT            196601                  DIT-Other Than US Fed-LIFO Inventory
  64115              DIT            196701                  DIT-Other Than US Fed-Inventory Other Than LIFO

  a-account not for gateway input                                Page 4 of 52                                          Revised July 24, 2000
                                                                                                                               Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                      ACCOUNT DESCRIPTION
  64120              DIT            197601                DIT-Other Than US Fed-Solid Waste Disposal/Environ
  64125              DIT            197101                DIT-Other Than US Fed-Repairs
  64130              DIT            197301                DIT-Other Than US Fed-Employee Benefits
  64135              DIT            196401                DIT-Other Than US Fed-Tax Loss Carryforwards
  64140              DIT            198301                DIT-Other Than US Fed-Hedging
  64188              DIT            198101                DIT-Other Than US Fed-Other
  69241      a       DIT                                  Total DIT-Other Than US Federal
  69140      a       DIT                                  Total Deferred Income Taxes-Current
                                                             Other Current Assets
  64505                             272101                Insurance Premiums-Heddington
  64510                             272201                Insurance Premiums-Other
  64515                             272301                Prepaid Taxes Other Than Income
  64520                             273101                Prepaid Rent
  64525                             279501                Miscellaneous
  69145      a                                            Total Other Current Assets
  69040      a                                            Total Deferred Income Taxes and Other Current Assets
  68805      a                                            Intercompany Current Receivable
  69599      a                                            Total Current Assets
                                                                             Investments, Advances and Long-Term Receivables
                                                            Investment in Consolidated Subsidiary Companies
  65005           CONSOLCO          200401                Investments in Subsidiary Companies-at Cost Method 1 (Chart Logic)
  65006      a                                            Account Reserved for SAP Coding purposes
  65007      a                                            Account Reserved for SAP Coding purposes
  65010           MININTCO          202101,214301         Investments in Subs Co's-at Cost Method 2 (Minority Interest & Manual Elimination)
  65085                             200901                Investments in Subsidiary Companies-Appraisal Value
  69181      a                                            Total Investment in Consolidated Companies
  68815      a                                            Intercompany Long-Term Receivable


                                                            Affiliated Corporations/Partnerships-At Equity
  65105           EQUITYCO          202201,205501         Affiliated Corporations - Investments
  65110           EQUITYCO          202401                Affiliated Corporations - Advances
  69251      a    EQUITYCO                                Total Investments and Advances in Affiliates-At Equity


  a-account not for gateway input                               Page 5 of 52                                                   Revised July 24, 2000
                                                                                                                             Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                     ACCOUNT DESCRIPTION
  65205           EQUITYCO          205001,206501         Partnerships - Investments
  65210           EQUITYCO          205101,206601         Partnerships - Advances
  69252      a    EQUITYCO                                Total Investments and Advances in Partnerships-At Equity
  65305           SUBSNOT           201501                Subs Not Consolidated-Carried at Equity-Investments
  69151      a                                            Total Investments and Advances in Affiliates/Partnerships-at Equity
                                                             Miscellaneous Investments, Advances & L/T Receivables
                                                               Affiliated Corporations-At Cost
  65505            COSTCO           203201,206001         Investments
  65510            COSTCO           203401                Advances
  69255      a     COSTCO                                 Total Investments and Advances in Affiliates-At Cost
  65585           SUBSNOT           201201                Subs Not Consolidated At Cost- Investments/Advance
  69155      a                                            Total Investments and Advances in Affiliates-at cost
                                                               Affiliated Corporations/Partnerships-Reserves
  65586            AFFILPL          204001                Reserves For Possible Losses
                                                                Long-term Debt & Publicly-traded equity Securities
  65605            INVEST           211701                Misc. Inv, Adv, & LT Rec- U.S. Government Securities
  65610            INVEST           211901                Misc. Inv, Adv, & LT Rec-Government Securities-Other than U.S.
  65615            INVEST           211601                Misc. Inv, Adv, & LT Rec- Non-Government Debt Securities
  65620            MKTADJ           211801                Misc. Inv, Adv, & LT Rec-Market Value Adj-Debt Investments
  65625            INVEST           212501                Misc. Inv, Adv, & LT Rec- Time Deposits
  65630            INVEST           214401                Misc. Inv, Adv, & LT Rec- Misc. Stock Invest-Publicly Traded
  65635            MKTADJ           214701                Misc. Inv, Adv, & LT Rec- Market Value Adj-Publicly Traded Inv
  69156      a                                            Total Long-term Investments in Publicly Traded Equity Securities
                                                               Other L/T Investments-Practicable to estimate Fair Value
  65705                             211001                Misc. Inv, Adv, & LT Rec-Long Term Notes/Receivables
  65710                             212101                Misc. Inv, Adv, & LT Rec- Other-Other Loans
  65715                             214801                Misc. Inv, Adv, & LT Rec- Other Misc. Investment/Advances/LT Receivables
  69157      a                                            Total Other L/T Investments-Practicable to estimate Fair Value
                                                               Other Investments/Advances/LT Receivables
                                                                  Operations
  65805                             213001                Misc. Inv, Adv, & LT Rec- Other Advances to Outsiders
  65810                             213101                Misc. Inv, Adv, & LT Rec- Other Advance Royalties


  a-account not for gateway input                               Page 6 of 52                                                 Revised July 24, 2000
                                                                                                                                    Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                        ACCOUNT DESCRIPTION
  65815                             213201                  Misc. Inv, Adv, & LT Rec- Other Carried Working Interest Advances
  65820                             213301                  Misc. Inv, Adv, & LT Rec-Res for Losses- Oth Carried Working Int Adv
  65825                             213401                  Misc. Inv, Adv, & LT Rec- Advances to Services Stations and Dealers
  65830                             210101,210401           Misc. Inv, Adv, & LT Rec- L/T Customer Notes/Receivables
  65835                             212401,213501,213701    Misc. Inv, Adv, & LT Rec- Other Operational Issues
  69258      a                                              Total Other Investments/Advances/LT Receivables-Operational
                                                                    Non-Operations
  65905                             211101                  Misc. Inv, Adv, & LT Rec-Long Term Other Notes/Receivables
  65910                             212701,214601           Misc. Inv, Adv, & LT Rec- Other LT Rec/Deposits/Advances-Misc
  65915                             214201                  Misc. Inv, Adv, & LT Rec- Other-Disc/Prem from Imp Int on LT Rec
  65920                             214501                  Misc. Inv, Adv, & LT Rec- Other Miscellaneous Investment
  65925                             215001                  Misc. Inv, Adv, & LT Rec- Contingent Receivable
  65930                             215501                  Misc. Inv, Adv, & LT Rec- Reserve to Adjust Securities to Market
  65935                             216001                  Misc. Inv, Adv, & LT Rec- Reserve for Possible Losses
  65940           SUBSNOT           216501                  Misc. Inv, Adv, & LT Rec- Reserve for Deconsolidation of Subsidiaries
  69259      a                                              Total Other Investments/Advances/LT Receivables-Non-Operational
  69158      a                                              Total Miscellaneous Investments, Advances & L/T Receivables
  69050      a                                              Total Investments and Advances
                                                                                             Property, Plant and Equipment
                                                              Gross Investment
                                                                 Depreciable Equipment
  66005           GROSSPPE          250201                  PP&E-At Cost-Depreciable Facilities and Equipment
  66010           GROSSPPE          250101                  PP&E-At Cost-Deprec Facilities and Equipment-Purchase Cost Adj
  66015           GROSSPPE          250301                  PP&E-At Cost- Interest Capitalized After Jan 1, 1980
  69260      a    GROSSPPE                                  Total Depreciable Equipment
                                                                  Land & Leases Held for Production of Oil, Gas & Minerals
  66105           GROSSPPE          252601                  PP&E-At Cost- L & L Held for Prod. Of O&G-Productive Property Cost(PPC)
  66110           GROSSPPE          252501                  PP&E-At Cost- L & L Held for Prod. Of O&G-PPC-Interest Capitalized
  66115           GROSSPPE          252401                  PP&E-At Cost- L & L Held for Prod. Of O&G-PPC-Purchase Cost Adj
  66120           GROSSPPE          252701                  PP&E-At Cost- L & L Held for Prod. Of O&G- Productive-Expense Capitalized
  66125           GROSSPPE          252801                  PP&E-At Cost- L& L Held for Prod. of O&G- Non-Prod. Property Cost
  66130           GROSSPPE          252901                  PP&E-At Cost- L & L Held for Prod. Of O&G- Non-Productive Exp Capitalized
  66135           GROSSPPE          253101                  PP&E-At Cost- L & L Held for Prod. Of O&G- Non-Prod. L&L Int. Capitalized
  a-account not for gateway input                                 Page 7 of 52                                                      Revised July 24, 2000
                                                                                                                                 Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                       ACCOUNT DESCRIPTION
  66140           GROSSPPE          253301                  PP&E-At Cost- L & L Held for Prod. of O&G- Non-Prod. L&L Purchase Cost Adj
  69261      a    GROSSPPE                                  Total Land & Leases Held for Production of Oil, Gas & Minerals
                                                                 Land and Leases Other
  66205           GROSSPPE          253601                  PP&E-At Cost- Land & Leases-Other-Amortizable Leaseholds
  66210           GROSSPPE          253901                  PP&E-At Cost- Land & Leases-Other-Other
  66215           GROSSPPE          254001,254005,254010    PP&E-At Cost- L and & L-Cap Leases-Other Than Oil, Gas and Other Min
  66220           GROSSPPE          254201                  PP&E-At Cost- Land & Leases-Non-Extinguishable-Interest Capitalized
  69262      a    GROSSPPE                                  Total Land and Leases Other
                                                                 Intangible Development Costs
  66305           GROSSPPE          257201,257301           PP&E-At Cost-Intangible Development Cost- Capitalized Successful/Dry Wells
  66310           GROSSPPE          256501                  PP&E-At Cost-IDC-Capitalized Successful Wells-Interest Capitalized
  66315           GROSSPPE          256901                  PP&E-At Cost-Intangible Development Cost-On Incomplete Wells
  66320           GROSSPPE          257001                  PP&E-At Cost-Intangible Development Cost- Capitalized Seismic
  69263      a    GROSSPPE                                  Total Intangible Development Costs
                                                                Other/Suspense/Construction/Drilling Cost On Incomplete Wells
  66405           GROSSPPE          257601,257801           PP&E-At Cost- Suspense-Lease Acquisition/Other
  66410           GROSSPPE          258001                  PP&E-At Cost-Construction-Incomplete Construction
  66415           GROSSPPE          258101                  PP&E-At Cost- Construction-Incomplete Construction-Interest Capitalized
  66418           GROSSPPE          280101                  PP&E-At Cost- Drilling Cost on Incomplete Wells
  66420           GROSSPPE          259201                  PP&E-At Cost- Drilling Cost on Incomplete Wells- Unpaid
  66425           GROSSPPE          254701                  PP&E-At Cost-Other Non-Extinguishable-Other
  66430           GROSSPPE          255201                  PP&E-At Cost-Other PP&E-Patents
  66435           GROSSPPE          256001                  PP&E-At Cost-Other PP&E Exploratory Cost Capitalized
  66440           GROSSPPE          257401,257101           PP&E-At Cost-Other PP&E Other
  69264      a    GROSSPPE                                  Total Other/Suspense/Construction/Drilling Cost On Incomplete Wells
  69160      a    GROSSPPE                                  Total Gross PP&E Investment
                                                               Accumulated Reserve for Depreciation, Depletion and Amortization
                                                                  Depreciation
  66505            RESDDA           260101                  Reserve for DD&A-Depreciation-Regular Depreciation
  66510            RESDDA           260201                  Reserve for DD&A-Depreciation-Restoration and Abandonment
  66515            RESDDA           260301                  Reserve for DD&A-Depreciation -Purchase Cost Adjustment
  69265      a     RESDDA                                   Total Accumulated Reserve for Depreciation


  a-account not for gateway input                                 Page 8 of 52                                                    Revised July 24, 2000
                                                                                                                                Warehouse application
                                                            CORPORATE REPORTING
                                                            SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                        ACCOUNT DESCRIPTION
                                                                  Depletion
  66605            RESDDA           263001                   Reserve for DD&A-Depletion- Property Cost
  66610            RESDDA           263101                   Reserve for DD&A-Depletion- Property Cost-Purchase Cost Adjustment
  66615            RESDDA           263201                   Reserve for DD&A-Depletion-Capitalization of Interest
  69266      a     RESDDA                                    Total Accumulated Reserve for Depletion
                                                                  Amortization
  66705            RESDDA           264101                   Reserve for DD&A-Amortization- Regular Amortization
  66710            RESDDA           264201                   Reserve for DD&A-Amortization- Amortization of IDC-Development Dry Holes
  66715            RESDDA           264301                   Reserve for DD&A-Amortization- Amortization of IDC
  66720            RESDDA           264401                   Reserve for DD&A-Amortization- Non-Productive Leases
  66725            RESDDA           264601                   Reserve for DD&A-Amortization-Non-Productive Leases-Purchase Cost Adj
  66730            RESDDA           265501                   Reserve for DD&A-Amort- Cap Leases-Oth Than O&G and Other Minerals
  69267      a     RESDDA                                    Total Accumulated Reserve for Amortization
  69165      a     RESDDA                                    Total Accumulated Reserve for Depreciation, Depletion and Amortization
  69060      a                                               Total Net Property, Plant and Equipment


                                                                                         Other Prepaid and Deferred Charges
                                                               Group A
  67005                             272901                   Prepaid Expenses & Deferred Charges- Prepaid Grants
  67010                             274101                   Prepaid Expenses & Deferred Charges- advances to Employees
  67015                             274501                   Prepaid Expenses & Deferred Charges- Advances to Others
                                    275101,275102,275103,
  67020                             275104                   Prepaid Expenses & Deferred Charges- Computer Software Costs
  67025                             275201                   Prepaid Expenses & Deferred Charges- Unamortized Debt Expense
  67030                             275301                   Prepaid Expenses & Deferred Charges- Pension-Excess Funding
                                    276340,276350,276351,
  67035                             275401                   Prepaid Expenses & Deferred Charges- Goodwill
  67040                             275801                   Prepaid Expenses & Deferred Charges- Other Prepaid Expenses
  69170      a                                               Total Group A
                                                               Group B
  67105                             276001,276002            Prepaid Expenses & Deferred Charges- Other Deferred Charges
  67110                             276501                   Prepaid Expenses & Deferred Charges- Suspense-Undistributed


  a-account not for gateway input                                  Page 9 of 52                                                 Revised July 24, 2000
                                                                                                                             Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                     ACCOUNT DESCRIPTION
  67111      a                                            Account Reserved for SAP Coding purposes
  67115                             279601                Prepaid Expenses & Deferred Charges- Suspense-Interco Billing Suspense
  67120                             277901                Prepaid Expenses & Deferred Charges- Unrealized G/L on Hedge Contracts
  69171      a                                            Total Group B
                                                            Balancing
  67705      a                      279801                Deferred Charges- Suspense Net Income for the Period-(Not for Input)
  67710                             279901                Deferred Charges- Suspense Inter-Operations Balancing Account
  69177      a                                            Total Balancing
                                                            Intercompany Balancing
  65050      a                                            Investment in Subsidiary Company Elimination Account (Method 1)
  65055                                                   Investment in Subsidiary Company Elimination Account (Method 2)
  68825      a                                            Intercompany Account Current Elimination Account
  68830      a                                            Intercompany Notes and Mortgage Elimination Account
  69180      a                                            Total Intercompany Balancing
  69070      a                                            Total Prepaid Expenses and Deferred Charges
  69699      a                                            Total Non-current Assets
  69999      a                                            Total Assets
                                                                                                    Liabilities
                                                                                                Current Liabilities
                                                                    Notes Payable, Commercial Paper and Current Portion of Long-Term Debt
  71005              DEBT           300101                LT Debt Due Within One Year-Long Term Debt
  71010              DEBT           301101                LT Debt Due Within 1 Year-Capitalized Non-Mineral Leases
  79110      a       DEBT                                 Total Long-Term Debt Due Within One-Year
  71105              DEBT           302001                ST Notes Payable Due Within 93 Days-Commercial Paper
  71110              DEBT           302101                ST Notes Payable Due Within 93 Days- Notes Payable to Banks
  71115              DEBT           302201                ST Notes Payable Due Within 93 Days- Notes Payable Trade
  79111      a       DEBT                                 Total Short-Term Notes Payable
  71205              DEBT           302701                ST Notes Payable(Medium Terms-Due Within 94 Days to 1 Yr)- Commercial P.
  71210              DEBT           302801                ST Notes Payable(Medium Terms-Due Within 94 Days to 1 Yr)- Bank Notes
  79112      a       DEBT                                 Total Medium-Term Notes Payable
  71805      a       DEBT                                 Short Term Obligations Intended to be Refinanced
  79010      a       DEBT                                 Total Notes Payable, Commercial Paper and Current Portion of Long-Term Debt

  a-account not for gateway input                               Page 10 of 52                                                Revised July 24, 2000
                                                                                                                                 Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                         ACCOUNT DESCRIPTION
                                                                                                     Accounts Payable
                                                              Trading Related
  72005            OSALES           310101,310111,310301    Accounts Payable- Crude Oil Purchases
  72010            OSALES           310501,310601           Accounts Payable- Natural Gas Purchases
  72015            OSALES           310801,310901           Accounts Payable- Refined Product Purchases
  72080            OSALES           318101,319101           Accounts Payable- Miscellaneous-Trade
  72085            OSALES           338101,338201           Accrued Liabilities- Merchandise Purchased & Other Trading Activities
  79120      a     OSALES                                   Total Accounts Payable-Trading
                                                              Non-Trading Related
  72105                             310201,310401           Accounts Payable- Crude Oil/Natural Gas Royalties
  72110                             316001                  Accounts Payable- Insurance Premiums Payable-AIG/INA
  72115                             316101                  Accounts Payable- Insurance Premiums Payable-Outside Others
  72120                             316601                  Accounts Payable- Advances From Outsiders
  72125                             351001                  Cash Dividends Payable
  72130                             317001,318001           Accounts Payable- Miscellaneous- Non-Trade
  72135            OSALES           318201                  Accounts Payable- Miscellaneous Non-Trade With Affiliates
  79121      a                                              Total Accounts Payable-Non-Trading
  79020      a                                              Total Accounts Payable
                                                                                                    Accrued Liabilities
                                                              Payrolls And Commissions
  73005                             321501                  Accrued Liabilities- Salaries, Wages, Commissions and Accident & Sick Benefits
  73006               MI                                    Accr Liabs-Merger Rel Term Ben-Invol Pln
  73007               MI                                    Accr Liabs-Merger Rel Oth Emp Rel Exps
  73010                             320901                  Accrued Liabilities- Supplemental Benefits to Retired Employees
  73015                             327401                  Accrued Liabilities- Accrued Vacation-Vacation Carryforward
  73020                             327501                  Accrued Liabilities-Pension Plan-Texaco Plan
  73025                             327601                  Accrued Liabilities- Pension Plan-Local Plans
  73030                             327901                  Accrued Liabilities- Group Hospital Insurance Plans
  73035                             328301                  Accrued Liabilities- Cash Bonus Plan
  73040                             328401                  Accrued Liabilities- Incentive Compensation Plan
  73045                             328701                  Accrued Liabilities- Employee Stock Ownership Plan
  73050                             329401                  Accrued Liabilities- OPEB-Life Insurance
  73055                             329501                  Accrued Liabilities- OPEB-Health Insurance

  a-account not for gateway input                                 Page 11 of 52                                                  Revised July 24, 2000
                                                                                                                                Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                       ACCOUNT DESCRIPTION
  79130      a                                            Total Accrued Liabilities-Payroll and Commissions
                                                            Interest
                                                          Accr. Liabilities-Accr. Interest-LT Debt Portion of Accr. Interest-Obligation for Capitalized Non-
  73105                             335601                Mineral Leases


  73110                             335701                Accr. Liabilities-Accr. Interest-LT Debt Portion of Accr. Interest-LT Debt-Local Currency
  73115                             336601                Accr. Liabilities-Accr. Interest-ST Debt-Commercial Paper
  73120                             336701                Accr. Liabilities-Accr. Interest- ST Debt-Other
  79131      a                                            Total Accrued Liabilities-Interest
                                                            Insurance
  73205                             334901                Accr. Liabilities-Insurance Claims Payable-Outside
  73210                             335101                Accr. Liabilities-Insurance Claims Payable-Texaco Related-Domestic Casualty
  73215                             335201                Accr. Liabilities-Ins. Claims Payable-Texaco Related-International Casualty
  73220                             335301                Accr. Liabilities-Insurance Claims Payable-Texaco Related-Property
  73225                             335401                Accr. Liabilities-Insurance Reserve for Losses-IBNR
  79132      a                                            Total Accrued Liabilities-Insurance
                                                            Miscellaneous
  73805                             336901                Accr. Liabilities-Unpaid Drilling Costs
  73806               MI                                  Accr Liabs-Merger Rel Other Misc Exps
  73810                             337701                Accr. Liabilities-Repairs on Accrual Basis
  73815                             338301                Accr. Liabilities-Uninsured Property Losses
  73820                             338401                Accr. Liabilities-Solid Waste Disposal and Environmental Programs
  73825                             formerly 337959       Accr. Liabilities-Other Accruals-Trading Activities
  73830                             337901, 337959        Accr. Liabilities-Other Accruals-Non-Trade
  73835                             373101                Deferred Income Credits-Current-Miscellaneous
  73840                             373301                Deferred Income Credits-Current-Prepaid Interest Income
  74210                             330701                Accr. Liabilities-Import Duties- U.S. Federal Tax
  74215                             330901                Accr. Liabilities-Import Duties-Other Than U.S. Federal
  79138      a                                            Total Accrued Liabilities-Miscellaneous
  79030      a                                            Total Accrued Liabilities
                                                                                        Estimated Income and Other Taxes
                                                            Estimated Income Tax Liability
  74005              TAX            341001                Estimated Income Tax Liability-U.S. Federal Income Tax

  a-account not for gateway input                               Page 12 of 52                                                   Revised July 24, 2000
                                                                                                                                   Warehouse application
                                                            CORPORATE REPORTING
                                                            SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                         ACCOUNT DESCRIPTION
  74010              TAX            342001                   Estimated Income Tax Liability-Other U.S. Income Taxes
  74015              TAX            344001                   Estimated Income Tax Liability-Other Than U.S. Income Taxes
  79140      a       TAX                                     Total Estimated Income Tax Liability
                                                               Accrued Taxes Other Than Income
                                                                  Payroll Taxes
  74105                             326501                   Accr. Liabilities-Income Taxes-Federal U.S. Taxes
  74110                             326601,326701            Accr. Liabilities- Income Taxes- Other than U.S. Federal Taxes
  74115                             326801                   Accr. Liabilities-Social Security Taxes-Federal U.S. Taxes
  74120                             327001                   Accr. Liabilities-Social Security Taxes-Other Than U.S. Taxes
  74125                             327101                   Accr. Liabilities- Other Taxes- Federal U.S. Taxes
  74130                             327201,327301            Accr. Liabilities- Other Taxes- Other than U.S. Federal Taxes
  79241      a                                               Total Accrued Taxes Other Than Income-Payroll Taxes
                                                                  Other Taxes
  74205                             330201,330501            Accr. Liabilities-Oil & Gas Production Tax
  74220                             331001                   Accr. Liabilities-Excise Taxes Federal U.S. Tax
  74225                             331101                   Accr. Liabilities-Excise Taxes-Other Than U.S. Federal
  74230                             331401                   Accr. Liabilities--Sales & Use Taxes-Other Than U.S. Federal
  74235                             332301                   Accr. Liabilities-Franchise Tax-Other Than U.S. Federal
  74240                             332901                   Accr. Liabilities-Ad Valorem Tax-Other U.S.
  74245                             334201                   Accr. Liabilities-Dividend Taxes Withheld-Other Than U.S. Taxes
  74250                             332801,334601            Accr. Liabilities-U.S. Federal Miscellaneous (Incl. Ad Valorem) Tax
  74255                             331801,334701,334801     Accr. Liabilities-Other Taxes-Other than U.S. Federal Taxes
  79242      a                                               Total Accrued Taxes Other Than Income-Other Taxes
  79141      a                                               Total Accrued Taxes Other Than Income
  79040      a                                               Total Estimated Income and Other Taxes
  68810      a                                               Intercompany Current Payable
  79599      a                                               Total Current Liabilities
                                                                                                  Long-Term Liabilities
  68820      a                                               Intercompany Long-Term Payable
                                                                                                     Long-Term Debt
                                    361001,361201,366001,
  75005              DEBT           366101,366201            Long-Term Debt


  a-account not for gateway input                                  Page 13 of 52                                                   Revised July 24, 2000
                                                                                                                             Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                      ACCOUNT DESCRIPTION
  75010              DEBT           364601                Premium or Discount From Imputing Interest on Long-Term Debt-U.S. Dollars
  75015              DEBT           365401                Long-Term Debt-Production Payment-U.S. Dollars
  75025              DEBT           366501                Long-Term Debt-Hedging Fair Value Adjustment
  79150      a       DEBT                                 Total Long-Term Debt
  75020              DEBT           365701                Long-Term Obligations for Capitalized Non-Mineral Leases-Local Currency
  79050      a       DEBT                                 Total Long-Term Debt and Capital Leases
                                                                                            Deferred Income Taxes
                                                            United States
  76003              DIT            382001                Deferred Income Tax Liab.- Depreciation
  76006              DIT            382201                Deferred Income Tax Liab.-Depletion
  76008              DIT            381301                Deferred Income Tax Liab.- Amortization of IDC
  76012              DIT            381501                Deferred Income Tax Liab.- Amortization of Non-Productive Leases
  76015              DIT            386501                Deferred Income Tax Liab.- Exploratory Costs
  76018              DIT            380901                Deferred Income Tax Liab.-Amortization of Capitalized Non-Mineral Leases
  76021              DIT            386001                Deferred Income Tax Liab.- Advance Royalties
  76024              DIT            386701                Deferred Income Tax Liab.- Unpaid Drilling Costs
  76027              DIT            389601                Deferred Income Tax Liab.- Solid Waste Disposal/Environmental Programs
  76030              DIT            388501                Deferred Income Tax Liab.- Repair Expense-Accrual Basis
  76033              DIT            386401                Deferred Income Tax Liab.- Uninsured Casualty Losses
  76036              DIT            383101                Deferred Income Tax Liab.- Insurance Premiums
  76038              DIT            384001                Deferred Income Tax Liab.- Salary Deferral
  76042              DIT            383301                Deferred Income Tax Liab.- Pension Plans
  76045              DIT            383901                Deferred Income Tax Liab.- OPEB
  76048              DIT            387101                Deferred Income Tax Liab.- Other Employee Benefits
  76051              DIT            382701                Deferred Income Tax Liab.- Incentive Compensation Plan
  76054              DIT            385801                Deferred Income Tax Liab.- Cash Bonus Plan
  76057              DIT            385901                Deferred Income Tax Liab.- Incentive Stocks Appreciation Plan
  76060              DIT            388701                Deferred Income Tax Liab.- Supplemental Pension-Noncurrent
  76063              DIT            388801                Deferred Income Tax Liab.- Restricted Share and Performance Unit Plan
  76066              DIT            387103                Deferred Income Tax Liab.- Other Employee Benefits-Stock Incentive Plan
  76068              DIT            384301                Deferred Income Tax Liab.- Directors Compensation-Noncurrent
  76072              DIT            384101                Deferred Income Tax Liab.- Deferred Compensation-Retirees
  76075              DIT            383401                Deferred Income Tax Liab.- Unrealized Currency Exchange Gains/Losses

  a-account not for gateway input                               Page 14 of 52                                                Revised July 24, 2000
                                                                                                                                Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                       ACCOUNT DESCRIPTION
  76078              DIT            382801                  Deferred Income Tax Liab.- Deferred Compensation Contracts
  76081              DIT            387801                  Deferred Income Tax Liab.- Take or Pay Contracts
  76082              DIT            389001                  Deferred Income Tax Liab.- Investment Tax Credit
  76083              DIT            389401                  Deferred Income Tax Liab.- Department of Energy
  76084              DIT            389501                  Deferred Income Tax Liab.- Windfall Profit Tax
  76088              DIT            383701                  Deferred Income Tax Liab.- Other
  79160      a       DIT                                    Total Deferred Income Tax Liability-U.S. Federal
  76105              DIT            390501                  Deferred Income Tax Liab.- Deferred State Income Tax
                                                              Other Than United States Federal/State
  76203              DIT            382101,382102           Deferred Income Tax Liab.- Depreciation
  76206              DIT            382301                  Deferred Income Tax Liab.-Depletion
  76208              DIT            381401                  Deferred Income Tax Liab.- Amortization of IDC
  76212              DIT            381601                  Deferred Income Tax Liab.- Amortization of Non-Productive Leases
  76215              DIT            386601                  Deferred Income Tax Liab.- Exploratory Costs
  76216              DIT            381201                  Deferred Income Tax Liab.-Amortization of Exploratory Costs
  76218              DIT            381001                  Deferred Income Tax Liab.-Amortization of Capitalized Non-Mineral Leases
  76227              DIT            389701                  Deferred Income Tax Liab.- Solid Waste Disposal/Environmental Programs
  76230              DIT            388601                  Deferred Income Tax Liab.- Repair Expense-Accrual Basis
  76236              DIT            383201                  Deferred Income Tax Liab.- Insurance Premiums
  76248              DIT            382601                  Deferred Income Tax Liab.-Employee Benefits
  76242              DIT            383801                  Deferred Income Tax Liab.- Pension Plans
  76274              DIT            386201                  Deferred Income Tax Liab.- Tax Loss Carryforwards
  76275              DIT            384401                  Deferred Income Tax Liab.-Unrealized Currency Gains/Losses
  76288              DIT            385701                  Deferred Income Tax Liab.- Other
  79162      a       DIT                                    Total Deferred Income Tax Liability-Other than U.S. Federal/State
  79060      a       DIT                                    Total Deferred Income Tax Liability
                                                                                                  Post Employee Benefits
  77005                             391001                  Long-Term Liability- Unfunded Pension Plans
  77015                             391101                  Long-Term Liability- Unfunded Vested Pension Benefits
  77020                             396501,396601,396701    Long-Term Liab.-Cash Bonus Supplemental Pension
  77025                             393601                  Long-Term Liab.-Employee Reserves- Reserve for OPEB-Life Insurance
  77030                             393701                  Long-Term Liab.-Employee Reserves- Reserve for OPEB-Health Insurance
  77035                             394201                  Long-Term Liab.-Employee Reserves- Supplement-Texaco Pension Plan-LT

  a-account not for gateway input                                 Page 15 of 52                                                 Revised July 24, 2000
                                                                                                                                 Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                     ACCOUNT DESCRIPTION
  77040                             394301                Long-Term Liab.-Employee Reserves- Supplemental Pension-Retirees
  77045                             392701                Long-Term Liab.-Employee Reserves- Deferred Compensation -Retirees
  79070      a                                            Total Employee Retirement Benefits
                                                                                    Deferred Income and Suspense Credits
  77105                             372101                Deferred Income & Suspense-Sales of Capital Assets
  77110                             372201                Deferred Income & Suspense- Sales Of Miscellaneous equipment
  77115                             373001                Deferred Income & Suspense- Other Reserves
  77120                             374701                Deferred Income & Suspense- Miscellaneous -Other
  77125                             375001                Deferred Income & Susp-Misc.-Unearned Ins. Premium Reserve-Tex Related
  77130                             375101                Deferred Income & Susp-Misc.-Unearned Insurance Premium Reserve-Outside
  79271      a                                            Total Deferred Income and Suspense Credits
                                                                                          Other Noncurrent Liabilities
                                                            Employee/Directors Reserves
                                                               Incentive Compensation Plan
  77205                             391301                Long-Term Liab.-Employee Reserves- ICP Unawarded Provision
  77210                             391401                Long-Term Liab.-Employee Reserves- ICP Contract Units-Texaco Plan
  77215                             391501                Long-Term Liab.-Employee Reserves- ICP Contract Units-Marine Plan
  77220                             392001                Long-Term Liab.-Employee Reserves- ICP Dividend Equivalents-Texaco Plan
  77225                             392201                Long-Term Liab.-Employee Reserves- ICP Uninvested Cash-Marine
  77230                             392301                Long-Term Liab.-Employee Reserves- ICP Restricted Stock-Memo Account
  77235                             392401                Long-Term Liab.-Employee Reserves- ICP Restricted Stock-Contra Account
  77240                             391801                Long-Term Liab.-Employee Reserves- ICP Contract Shares-Memo Account
  77245                             391901                Long-Term Liab.-Employee Reserves- ICP Contract Shares-Contra Account
  79372      a                                            Total Other Noncurrent Liabilities-Incentive Compensation Plan
                                                               Incentive Stock Appreciation Plan
  77305                             397201                Long-Term Liab.-Employee Res-Incentive Stk Apprec Plan-Valuation Acct
  77310                             397401                Long-Term Liab.-Employee Res-Incentive Stk Apprec Plan-Deferred Awards
  77315                             397501                Long-Term Liab.-Employee Res-Incentive Stk Apprec Plan-Interest Factor
  77320                             397001                Long-Term Liab.-Employee Res-Incentive Stk Apprec Plan-Memo Account
  77325                             397101                Long-Term Liab.-Employee Res-Incentive Stk Apprec Plan-Contra Account
  79373      a                                            Total Other Noncurrent Liabilities-Incentive Stock Appreciation Plan
                                                               Cash Bonus Plan
  77405                             396001                Long-Term Liab.-Employee Reserves- Cash Bonus Plan-Unawarded Provisions
  a-account not for gateway input                               Page 16 of 52                                                    Revised July 24, 2000
                                                                                                                               Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                     ACCOUNT DESCRIPTION
  77410                             396101                Long-Term Liab.-Employee Reserves- Cash Bonus Plan-Deferred Awards
  77415                             396201                Long-Term Liab.-Employee Reserves- Cash Bonus Plan-Interest Factor
  77420                             See 77760             Long-Term Liab.-Employee Reserves- Cash Bonus Plan-Outside Investments
  79374      a                                            Total Other Noncurrent Liabilities-Cash Bonus Plan
                                                               Restricted Share and Performance Unit Plan
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Transfer From
  77505                             398501                Cash Bonus Plan
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Awards
  77510                             398601                Deferred
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Dividends &
  77515                             398701                Equivalents Deferred
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Interest
  77520                             398801                Factor
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Memo Account-
  77525                             398301                Trans. From Cash Bonus
                                                          Long-Term Liab.-Employee Reserves-Restricted Share & Performance Unit Awards-Contra
  77530                             398401                Account
  79375      a                                            Total Other Noncurrent Liabilities-Restricted Share and Performance Plan
                                                               Stock Incentive plan
  77605                             397901                Long-Term Liab.-Employee Reserves-Stock Appreciation Rights Plan
  77610                             394801                Long-Term Liab.-Employee Reserves-Restricted Shares-Deferred Dividends
  77615                             394901                Long-Term Liab.-Employee Reserves-Restricted Shares-Interest Factor
  77620                             395001                Long-Term Liab.- Employee Res-Restricted Stk Perform Awards-Memo Acct
  77625                             395101                Long-Term Liab.- Employee Res-Restricted Stk Perform Awards-Contra Acct
  77630                             396901                Long-Term Liab.-Employee Reserves- Restricted Stock Units-Nonperformance
  77635                             394601                Long-Term Liab.-Employee Res-Nonperformance Restricted Stk-Memo Account
  77640                             394701                Long-Term Liab.-Employee Res-Nonperformance Restricted Stk-Contra Account
  77645                             397801                Long-Term Liab.-Employee Reserves- Restricted Stock Units-Options
  79376      a                                            Total Other Noncurrent Liabilities-Stock Incentive Plan
                                                               Deferred Directors Fees
  77705                             394101                Long-Term Liab.- Reserve for Deferred Directors Fees
  77710                             394401                Long-Term Liab.- Reserve for Directors Pension-LT
  77715                             396801                Long-Term Liab.- Restricted Stock Units-Directors
  77720                             395801                Long-Term Liab.- Restricted Shares-Directors-Memo Account
  a-account not for gateway input                               Page 17 of 52                                                  Revised July 24, 2000
                                                                                                                                 Warehouse application
                                                           CORPORATE REPORTING
                                                           SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                       ACCOUNT DESCRIPTION
  77725                             395901                  Long-Term (ReserveType)-Liab.- Restricted Shares-Directors-Contra Account
  79477      a                                              Total Other Noncurrent Liabilities-Deferred Directors Fees
                                                                  Other Employee Plans
  77730                             397701                  Long-Term Liab.-Employee Reserves-Thrift Plan Supplementation
  77735                             392601                  Long-Term Liab.-Employee Reserves- Deferred Compensation Contracts-Cash
  77740                             393001                  Long-Term Liab.-Employee Reserves-Accrued Employee Separation Benefits
  77745                             393101                  Long-Term Liab.-Employee Reserves-Death and Disability Benefits
  77750                             393401                  Long-Term Liab.-Employee Reserves-Employee Salary Deferral
  77755                             393501                  Long-Term Liab.-Employee Reserves-Death and Disability Benefits
  77760                             396301                  Long-Term Liab.-Employee Reserves-Funded Deferred Compensation
  77010                             391021                  Long-Term Liability- Unfunded Severance Plans-Tex Payments
  79377      a                                              Total Other Noncurrent Liabilities-Other Employee Plan
  79272      a                                              Total Noncurrent Liabilities-Employee/Directors Reserves
                                                               Other Long-Term Liabilities
  77805                             399201                  Long-Term Liab.-Solid Waste Disposal and Environmental Programs
  77810                             399501                  Long-Term Liab.- Maintenance & Repairs-Basis-Long-Term
  77815                             399801                  Long-Term Liab.- Long-Term Uninsured Casualty Losses-Accrual Basis
  77820                             399301                  Long-Term Liab.- Other-Non-Current Liabilities and Reserves
  77825                             399401                  Long-Term Liab.- U.S. Federal Income Taxes
  79278      a                                              Total Other Noncurrent Liabilities-Other
  79171      a                                              Total Other Noncurrent Liabilities
  79071      a                                              Total Deferred Credits and Other Noncurrent Liabilities
  79699      a                                              Total Noncurrent Liabilities
  79999      a                                              Total Liabilities
                                                                                     Minority Interest in Subsidiary Companies
  79080           MININTCO          400101                  Minority Interest Equity-Minority Interest
                                                                                                 Stockholders' Equity
                                    903103,904501,905001
  89010            PSTOCK           905501                     Preferred Stock
                                                               Unearned Employee Compensation and Benefit Plan Trust
  82005            PSTOCK           935001                  Unearned ESOP Compensation
  82105                             938001                  Unearned Compensation-Restricted Stock

  a-account not for gateway input                                  Page 18 of 52                                                 Revised July 24, 2000
                                                                                                                             Warehouse application
                                                         CORPORATE REPORTING
                                                         SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                       ACCOUNT DESCRIPTION
  82205                             936001                Benefit Plan Trust
  89020      a                                            Total Unearned Employee Compensation and Benefit Plan Trust
  89030            EQUITY           900101,900201           Common Stock-Issued
                                                            Capital Surplus
  84005            EQUITY           921001                Paid-in Capital In Excess Of Par Value
  84010                             921101                Paid-In Capital in Excess of Par Value Appraisal Value
  84015                             921201                Paid-In Capital in Excess of Par Value -Corp Reorganization 1984
  89040      a                                            Total Paid-in capital in excess of par value
                                                            Retained Earnings
                                                               Balance Beginning of Year
  85005                             940201                Unappropriated Retained Earnings
  85010            EQUITY           940301                Unappropriated Retained Earnings-At Acquisition-Corporate Only
  85015                             941001                Appropriated Retained Earnings- Legal Reserve
  85020                             941301                Appropriated Retained Earnings-Balance Sheet Conversion
  85025                             941401                Appropriated Retained Earnings-Unrealized Currency Exchange Gain or Loss
  85030                             941901                Appropriated Retained Earnings- Other Appropriated Retained Earnings
  89150      a                                            Total Balance Beginning of Year
  89151            BSICRUS                                     Net Income Incl Intercompany Dividends
  89252      a                                                 Dividend Elimination Account
  89950                                                        (T) Net Income
                                                               Dividends Declared
  85205                             942101                Cash Dividends Declared-Common Stock
  85208                             942501                Cash Dividends Declared-Common Stock(Texaco Inc. Only)
  85210                             942401                Cash Dividends Declared-Preferred Stock
  85213            PSTOCK           942601                Cash Dividends Declared-Preferred Stock(Texaco Inc. Only)
  85215            EQUITY           943001                Stock Dividends Declared-Common Stock
  85220            EQUITY           943301                Stock Dividends Declared-Preferred Stock
  89152      a                                            Total Dividends Declared
                                                               Miscellaneous Surplus
  85305                             944201                Miscellaneous Surplus-Retained Earnings Adjustment
  85310                             944301                Miscellaneous Surplus-USFIT-Unallocated ESOP Dividends
  85315                             944401                Miscellaneous Surplus-Cumulative Effect of Adopting SFAS


  a-account not for gateway input                               Page 19 of 52                                                Revised July 24, 2000
                                                                                                                                 Warehouse application
                                                            CORPORATE REPORTING
                                                            SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                    FRS PAC'S                                         ACCOUNT DESCRIPTION
  85320                             945001                   Miscellaneous Surplus-Intercompany Profit Distribution-Declared
  89153      a                                               Total Miscellaneous Surplus Adjustments
  89050      a                                               Total Retained Earnings
  85400                             805001                   Current Year Retained Earnings Closing Account (13th Month Memorandum Account)
  89061                             930001                     Currency Translation Adjustment
  89062                             929001                     Minimum Pension Liability Adjustment
  89063                             937001                     Unrealized (Appreciation)/Depreciation in Marketable Securities
  89064                             937501                     Deferred Hedging (Gains)/Losses
  89068                             910001                     Capital Stock Held in Treasury-Common Stock
  89799      a                                               Total Stockholders' Equity
  89999      a                                               Total Liabilities and Stockholders' Equity
  89055                             805001                   Memorandum-Transfers of Net Income, Dividednds & Misc Surplus to Ret Earnings-BBY
  99951      a                      Verification Total       Trial Balance (Accounts 69999, 79999,79080,69899 & 89799)


                       `                                                                                  Statistical
                                                                                                Intercompany Accounts
                                                               Intercompany Notes and Mortgages
  65040           CONSOLCO          200601                   Interco Notes & Mortgages-Principal(excluding Master Notes)
  65041      a                                               Account Reserved for SAP Coding purposes
  65042      a                                               Account Reserved for SAP Coding purposes
  65045           CONSOLCO          200610                   Interco Notes & Mortgages-Master Notes
  69182      a                                               Total Intercompany Notes and Mortgages
                                                               Intercompany Accounts
                   SUBCO*/          291001,291002,291004,
  68005            BSICRUS          293501,294501,292101     Intercompany/Interdepartmental/Intercorporate-Current Account
                   SUBCO/
  68008           BSICRUS*          200606                   Interco Notes & Mortgages-Interest
                  SUBCO*/
  68010            BSICRUS          292501                   Intercompany Account Current-U.S. Tax Sharing
                   SUBCO*/
  68050            BSICRUS          formerly 293501          Intercompany Insurance Premiums Receivable (Payable)



  a-account not for gateway input                                  Page 20 of 52                                                 Revised July 24, 2000
                                                                                                                       Warehouse application
                                                       CORPORATE REPORTING
                                                       SCHEDULE OF ACCOUNTS
CORPORATE         HYPERION
 ACCOUNT         SUB-ACCT                  FRS PAC'S                                     ACCOUNT DESCRIPTION
                   SUBCO*/
  68060            BSICRUS          formerly 294501     Intercompany Insurance Claims Receivable (Payable)
                   SUBCO*/
  68850            BSICRUS          formerly 292101     Intercompany Account Current-Legal Entity
  69183      a      SUBCO                               Total Intercompany Account Current
  68007          ChevBrdgCode                           INTERCOMPANY ACCOUNTS WITH CHEVRON
  69899      a                                          Total Intercompany
                                                                                        Cash Flow Accounts
                                                        Current year non cash Balance Sheet transactions (Excluding Debt and Investing
 CF54010          BSMAJOR                               activities)
 CF54045          BSMAJOR                               Current year adjustments to CAPEX accruals
 CF54005          BSMAJOR                               Analysis of Current Year Cash from Assets Sales(All Periods)
 CF54050                                                Effect of Exchange Rate on Cash and Cash Equivalent Balances
 CF54035                                                Current year Taxes Paid (Net of Refunds)
 CF54075                                                Current Year Interest Paid (Net of Refunds)
                                                                                         Tax Department Analysis
  55020                                                 Current year contributions to Paid-in Capital
  55021                                                 Current Year return of Capital Dividends
                                                                                   Finance Department Analysis
                                                        Borrowing Weighted Average Interest at Current Balance Sheet Date-Long Term Debt
  55030                                                 Due Within One Year (Account 71005)
                                                        Borrowing Weighted Average Interest at Current Balance Sheet Date-Short Term Due
  55031                                                 within 93 Days (Account 79111)
                                                        Borrowing Weighted Average Interest at Current Balance Sheet Date-Short Term Due
  55032                                                 within 94 Days to One Year (Account 79112)
                                                        Borrowing Weighted Average Interest at Current Balance Sheet Date-Long Term Debt
  55033                                                 (Account 75005)




  a-account not for gateway input                             Page 21 of 52                                            Revised July 24, 2000
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                                                  Other




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              Balance Sheet Corporate Accounts
                     Sub-account Tables

Sub-Account    Value                   Description
INVEST          99 BBY
                 5 Change to Opening Balance(Not for Gateway Input)
                 1    New Investment-Addition
                 2    Matured/Liquidated
                 3    Transfer to/from S/T-L/T Invest account
                 7    Currency Effect

MKTADJ           1    Unrealized Gains
                 2    Unrealized Losses

OSALES            1   Outside Customers
                  2   CPC
                  3   CPI
                  4   Equilon
                  5   Motiva
                  6   Equiva
                 19   All other Affiliates
                 30   Other

DIT              99   BBY
                 5    Change to Opening Balance(Not for Gateway Input)
                 1    Accruals
                 7    Currency Effects
                 9    Other

EQUITYCO              Same list as P&L

                      A list of Company Values when Companies are
SUBSNOT               deconsolidated

COSTCO                Same list as P&L

                      A list of Company Values when reserves are
AFFILPL               established

GROSSPPE         99   BBY
                 5    Change to Opening Balance(Not for Gateway Input)
                 1    Additions
                      Deduction-Retirements/Abandonments/Surrenders/
                 2    Donations
           3    Transfers-Not Interco, Joint Interest, or Like Kind
           4    Deduction- Return to Stock
           6    Transfers-Like Kind Exchanges
           7    Transfers-Intercompany
           8    Transfers- Joint Interest
           9    Deduction- Sale of Capital Assets

RESDDA     99   BBY
           5    Change to Opening Balance(Not for Gateway Input)
           1    Accruals
                Deduction-Retirements/Abandonments/Surrenders/
            2   Donations
            3   Transfers-Not Interco, Joint Interest, or Like Kind
            6   Transfers-Like Kind Exchanges
            7   Transfers-Intercompany
            8   Transfers- Joint Interest
            9   Deduction- Sale of Capital Assets
           10   Salvage Recovery
           11   Dismantling/Removal-Other

Debt       99   BBY
           5    Change to Opening Balance(Not for Gateway Input)
           1    Additions
           2    Additions/Reductions - Non-cash
           3    Retirements
           4    Transfers to/from Short-Term/Long-Term
           7    Currency Effect

TAX        99   BBY
           5    Change to Opening Balance(Not for Gateway Input)
           1    Accruals
           2    Cash Payments(Net of Refunds)
           7    Currency Effects
           9    Other

MININTCO        Same list as P&L

                A list of Consolidated Company Values equaled to
CONSOLCO        Companies in the Legal Entity Organization Chart

                A list of Consolidated Company Values equaled to
SUBCO           Companies in the Legal Entity Organization Chart

BSICRUS         A List of Dept/Company-No for Balance Sheet
EQUITY    1    Texaco Inc.
          8    Companies for Method 2 Consolidation(MININTCO)
          9    Companies for Method 1 Consolidation

PSTOCK    1    Texaco Inc.
          8    Companies for Method 2 Consolidation(MININTCO)
           9   Companies for Method 1 Consolidation
          11   Series B ESOP Convertible
          12   Series F ESOP Convertible
          13   Market Auction Preferred Shares Series G
          14   Market Auction Preferred Shares Series H
          15   Market Auction Preferred Shares Series I
          16   Market Auction Preferred Shares Series j
          17   MVP Production Inc. Variable Rate Cumulative Shares
          18   Texaco Capital LLC MIPS Series A
          19   Texaco Capital LLC MIPS Series B
          20   Texaco Capital LLC MIPS Series C

BSMAJOR   61   Cash, Cash Equivalents and Short-Term Investments
          62   Notes and Accounts Receivable
          63   Merchandise Inventories
          64   Deferred Income Taxes and Other Current Assets
          65   Investments and Advances
          66   Properties, Plant, and Equipment
          67   Deferred Charges
          68   Intercompany Accounts
          71   Notes Payable, Commercial Paper & LTD-1 Year
          72   Accounts Payable
          73   Accrued Liabilities
          74   Estimated Income and Other Taxes
          75   Long-Term Debt & Capital Lease Obligations
          76   Deferred Income Taxes
          77   Deferred Credits and Other Noncurrent Liabilities
          78   Minority Interest In Subsidiary Companies

          82   Unearned Employee Compensation & Benefit Plan Trust
          83   Common Stock
          84   Paid-in Capital in excess of par value

MI        99   Beginning Balance
           1   Additions/Reductions
           2   Payments
           3   Intra/Interco Transfers
ChevBrdgCode   5269   GT AOT Branch
               5270   GT Singapore
               5271   GT US G&A
               5272   GT US R&M
               5273   GT US RP Opp Trading
               5274   GT US Crude
               5275   GT Intl Upstream
               5276   GT Risk
               5277   GT Expanded Trading
               5278   GT Intl B/S
               5279   GT Intl RP Mftg
               5280   GT Intl RP Mkt B/S
               7654   Chevron I/C Bridge Period
               9999   CUSA with Texaco
          COAC Revisions
          Revised June 24, 1999
  Date     Account                             Comments                     Page #
24-Jun-99     62005      FRS PAC Mapping- Add PAC 70301                          1
              62010      FRS PAC Mapping- Add PAC 72801                          1
              62015      FRS PAC Mapping- Add PAC 71201                          2
              62565      Account added since last distribution                   2
              62568      FRS PAC Mapping- Add PAC 81901                          2
              63880      FRS PAC Mapping- Add PAC 192001                         4
              65825      Account added since last distribution                   7
              65830      Account added since last distribution                   7
              65835      Account added since last distribution                   7
              65905      FRS PAC Mapping- delete PAC's 210101,210401             7
                         FRS PAC Mapping- delete PAC's
              65910      212401,213401,213501,213701                            7
              66215      FRS PAC Mapping- Add PAC 254005                        8
              66418      Account added since last distribution                  8
              67120      Account added since last distribution                 10
              72005      FRS PAC Mapping- Add PAC's 310111,310301              11
              72010      FRS PAC Mapping- Add PAC310601                        11
              72015      FRS PAC Mapping- Add PAC 310901                       11
              72080      FRS PAC Mapping- Add PAC 319101                       11
              65040      Changed the Corporate Acct Value from 65105           21
              65045      Account added since last distribution                 21
              69182      Account added since last distribution                 21
              68008      Changed the Corporate Acct Value from 65110           21
              89030      FRS PAC mapping added                                 22

         Revised August 19, 1999
             62533      FRS PAC mapping added                                   2
             63105      FRS PAC mapping modified                                3
             63110      FRS PAC mapping added                                   3
             65610      FRS PAC mapping changed                                 6
             65620      Sub-account revised from "Invest" to "Mktadj"           6
             65635      Sub-account revised from "Invest" to "Mktadj"           6
             65715      FRS PAC mapping added                                   7
             67120      FRS PAC mapping added                                  10
             72105      FRS PAC mapping added                                  12
                        Changed Corporate Acct Value from 79171; original
             79271      value repeated on page 20                              17
             65045      FRS PAC mapping added                                  21
             85208      FRS PAC mapping added                                  22
             85213      FRS PAC mapping added                                  22

         Revised October 7,1999
             62035     FRS PAC mapping modified                                 1
             69220     New Sub-total added                                      2
             62045     Account added since last distribution                    2
             68805     Account moved from page 23 to enhance Chart logic        5
             65005     Account moved from page 20 to enhance Chart logic        5
             65010     Account moved from page 20 to enhance Chart logic        5
             65085     Account moved from page 21 to enhance Chart logic        5
   69181   Account moved from page 21 to enhance Chart logic         5
   68815   Account moved from page 23 to enhance Chart logic         5
   65050   Account moved from page 21 to enhance Chart logic         9
   65055   Account added since last distribution                     9
   68825   Account moved from page 23 to enhance Chart logic        10
   68830   Account moved from page 23 to enhance Chart logic        10
   69180   Account added since last distribution                    10
   68810   Account moved from page 23 to enhance Chart logic        13
   68820   Account moved from page 23 to enhance Chart logic        13
   89030   Sub-account table changed from CSTOCK TO EQUITY          18
   84005   EQUITY Sub-account table added                           18
   85010   EQUITY Sub-account table added                           18
   85215   EQUITY Sub-account table added                           19
   85220   EQUITY Sub-account table added                           19
   89061   CTA Sub-account table deleted                            19
   65015   Account deleted
   65020   Account deleted
           Changes not communicated to all Accounting Managers as of July 27, 2000
   77420   New Account PAC 396301(subsquently moved to 77760)
   77760   New Account PAC 396301
   77010   Account moved from Post Employee Benefits to Other Employee plans
   85205   Eliminated Sub-account IC180253
   85210   Eliminated Sub-account IC180253
   61006
   62036
   62037   These accounts will not be used in Hyperion. These
   65006   values are being used in SAP and will be reported to
   65041   Hyperion in Account/Subaccount combination.
   65042
   67111
           Short Term Debt Refinanced to Long-Term Debt - for
   71805   consolidation purposes only
   69255   Sub-total added
   79150   Sub-total added
   63030   New account added for FAS 133 implementation
   63155   New account added for FAS 133 implementation
   64045   New account added for FAS 133 implementation
   64140   New account added for FAS 133 implementation
   75025   New account added for FAS 133 implementation
   89064   New account added for FAS 133 implementation
   68050   Account eliminated; PAC's mapped to account 68005
   68060   Account eliminated; PAC's mapped to account 68005
   68850   Account eliminated; PAC's mapped to account 68005

           Changes Made on 8/17/00
   89252   Net Income for Dividend Elimination (Kathy I. will create logic for this account)
   89950   Sub-total added
   85400   Memorandum Account for 13th month entry
OSALES     Equiva changed from value 7 to 6; Star deleted

           Changes Made on 10/26/00
61007   SAP Account not for Gateway input
65007   SAP Account not for Gateway input
66440   PAC 257101 added

        Changes Made on 11/20/01
68007   Intercompany Accounts with Chevron (ChevBrdgCode subaccount table attached)
73006   Accr Liabs-Merger Rel Term Ben-Invol Pln (MI subaccount table attached)
73007   Accr Liabs-Merger Rel Oth Emp Rel Exps (MI subaccount table attached)
73806   Accr Liabs-Merger Rel Other Misc Exps (MI subaccount table attached)
of July 27, 2000




this account)
nt table attached)

				
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