Manufacturing Chart of Accounts - Excel by rdp42626

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									                                        Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                           Additional Accounts and Sub-accounts

                                ASSETS

                     1000 CURRENT ASSETS
       1100 Cash on Hand
1110   Cash on hand national currency
1120   Cash on hand foreign currency

       1200 Cash in Bank
1210   Bank - national currency           (resident banks)
1220   Bank - foreign currency              (resident banks)
1230   International Bank-foreign currency (non resident banks)

       1300 Short-term Investments
1310   Marketable securities
1320   Government securities
1330   Current portion of long – term investments
1340   Other short - term investments

       1400 Receivables
1410   Accounts receivable - trade                                1410.1   Accounts Receivable from    Generation Licensees
                                                                  1410.2   Accounts Receivable from    Wholesale Market
                                                                  1410.3   Accounts Receivable from    Direct Contracts
                                                                  1410.4   Accounts Receivable from    Import Transactions
                                                                  1410.5   Accounts Receivable from    Export Transactions
                                                                  1410.6   Accounts Receivable from    Distribution Licensee
                                                                  1410.7   Accounts Receivable from     Licensees
                                                                  1410.8   Accounts Receivable from    International Transit
                                                                   1411    A/R - Residential
                                                                   1412    A/R - Commercial
                                                                   1413    A/R - Industrial
                                                                   1414    A/R - State Organizations
1415   Allowance for doubtful debts
1420   Accounts receivable from subsidiaries




                                                                                                                               1
                                        Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                        Additional Accounts and Sub-accounts
1430   Accounts receivable - employees
1440   Accounts receivable - officers and directors
1450   Accounts receivable - partners on the loans issued
1460   Payments receivable from partners for subscribed shares
1470   Current portion of long - term receivables
1480   Prepayments to suppliers                                         Not to be used by electricity sector
                                                                 1481   Advance Payments to Suppliers
1490   Other receivables

       1500 Short-term Notes Receivable
1510   Notes receivable due within one year
1520   Current portion of long - term notes receivable

       1600 Inventory
1610   Merchandise inventory                                            Not to be used by electricity sector
1620   Raw materials inventory
                                                                 1621   Fuel for Generation - Coal
                                                                 1622   Fuel for Generation- Natural Gas
                                                                 1623   Fuel for Generation - Mazut
1630   Work-in process inventory                                        Not to be used by electricity sector
1640   Finished goods inventory                                         Not to be used by electricity sector
1690   Other inventory (fuel, tare)
                                                                 1691   Major Spare Parts
                                                                 1692   Materials and Supplies

       1700 Prepaid Expenses
1710   Prepaid services
1720   Prepaid rent
1790   Prepaid other

       1800 Accrued Receivables
1810   Accrued dividends receivable
1820   Accrued interest receivable
1890   Other accrued receivables

       1900 Other Current Assets
1910   Current Assets - other




                                                                                                               2
                                      Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                     Additional Accounts and Sub-accounts

                   2000 LONG-TERM ASSETS
       2100 Fixed Assets                                             2100 Fixed Assets - Licensed Activities
2110   Land                                                 SCH A    Detailed Fixed Asset data required
2120   Construction in progress                             SCH A    Detailed Fixed Asset data required
2130   Buildings                                            SCH A    Detailed Fixed Asset data required
2140   Constructions                                                 Not to be used by electricity sector
2150   Machinery and equipment                              SCH A    Detailed Fixed Asset data required
2160   Office equipment                                     SCH A    Detailed Fixed Asset data required
2170   Furniture and fixtures                               SCH A    Detailed Fixed Asset data required
2180   Vehicles                                             SCH A    Detailed Fixed Asset data required
2190   Leasehold improvements                               SCH A    Detailed Fixed Asset data required

       2200 Accumulated Depreciation - Fixed Assets
2230   Accumulated depreciation - buildings                 SCH A    Detailed Fixed Asset data required
2240   Accumulated depreciation-constructions                        Not to be used by electricity sector
2250   Accumulated depreciation - machinery and equipment   SCH A    Detailed Fixed Asset data required
2260   Accumulated depreciation - office equipment          SCH A    Detailed Fixed Asset data required
2270   Accumulated depreciation - furniture and fixtures    SCH A    Detailed Fixed Asset data required
2280   Accumulated depreciation - vehicles                  SCH A    Detailed Fixed Asset data required
2290   Accumulated depreciation - leasehold improvements    SCH A    Detailed Fixed Asset data required

       2300 Long-term Receivables
2310   Long-term Notes receivable
2320   Finance lease receivable
2330   Payments receivable for subscribed shares
2340   Deferred tax assets
2390   Other long-term receivable

       2400 long-term Investments
2410   Long-term marketable securities
2420   Long-term governmental securities
2430   Participant in other companies
2490   Other long-term investments
                                                              2491   Assets related to non-licensed activity
       2500 Intangible Assets
2510   License
2520   Franchise
2530   Patents
2540   Goodwill
2590   Other Intangible assets

       2600 Accumulated Amortization of Intangible Assets
2610   Accumulated amortization - License
2620   Accumulated amortization - Franchise
2630   Accumulated amortization - Patents
2640   Accumulated amortization - Goodwill
2690   Accumulated amortization - other




                                                                                                               3
                                         Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                        Additional Accounts and Sub-accounts

                              LIABILITIES

                   3000 CURRENT LIABILITIES

       3100 Payables
3110   Accounts payable - trade
                                                                 3111   Payable to Fuel Suppliers
                                                                 3112   Payable to Generation Licensees
                                                                 3113   Payable to Transmission Licensee
                                                                 3114   Payable to Dispatch Licensee
                                                                 3115   Payable to Distribution Licensee
                                                                 3116   Payable to Import Licensee
                                                                 3117   Payable to Export Licensee
                                                                 3118   Payable to Wholesale Market
                                                                 3119   Payable to Other Suppliers
3120   Advances received
3130   Wages and salaries payable
3140   Royalty
3150   Liability for fees, commissions
3160   Non-wage payables to company personal
3170   Payables to subsidiaries
3190   Other short-term payables

       3200 Short-term Debt
3210   Short-term loans
3220   Shareholders (partners) loans
3230   Current portion of long - term debt

       3300 Taxes Payable
3310   Profit tax payable
3320   Payroll taxes payable
3330   Value Added Tax (VAT) payable
3340   VAT recoverable (paid)
3350   Excise payable
3360   Excise paid
3370   Social insurance payable
3390   Other Taxes payable

       3400 Accrued Liabilities
3410   Accrued interest payable
3420   Dividends payable
3430   Warranties payable
3490   Other accrued liabilities




                                                                                                               4
                                             Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                          Additional Accounts and Sub-accounts

                      4000 long-term Liabilities
       4100 long-term Debt
4110   Bonds payable
4120   Notes payable
4130   Obligations under finance leases
4140   Long-term loans
4190   Other long-term debt

       4200 Deferred taxes and other long-term liabilities

4210   Deferred profit tax
4220   Other long - term liabilities

       4300 Provisions
4310   Provisions for the retired benefits
4320   Other provisions

       4400 Deferred income




                                                                                                                 5
                                      Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                   Additional Accounts and Sub-accounts

                              5000 EQUITY
       5100 Capital Stock
5110   Common stock
5115   Partners' equity in LTD
5120   Preferred stock
5130   Treasury stock
5140   Additional Paid in Capital

       5200 Owners Equity for non joint stock company
5210   Owners Equity

       5300 Retained Earnings
5310   Undistributed retained earnings
5320   Accumulated Losses
5330   Current period income and losses

       5400 Reserves and Financing
5410   Restricted appropriations
5420   Asset revaluation adjustments
5430   Long-term investments revaluation adjustments
5440   Special purpose financing
5490   Other reserves




                                                                                                          6
                                     Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                   Additional Accounts and Sub-accounts

                           6000 INCOME
       6100 Income
6110   Income from sales                                   SCH B   Revenue From Licensed Activity - Detail Required
6120   Returns and discounts                                       Not to be used by electricity sector
6190   Other operating income                                      Revenue from Other than Licensed Activity


                         7000 EXPENSES

       7100 Cost of Goods Sold (manufacturing companies)           Licensed Activity Direct Costs
7110   Materials purchased                                 SCH C   Licensed Activity Direct Cost Detail required
7120   Labor -direct                                       SCH C   Licensed Activity Direct Cost Detail required
7130   Direct labor taxes and social insurance expense     SCH C   Licensed Activity Direct Cost Detail required
7140   Utilities                                           SCH C   Licensed Activity Direct Cost Detail required
7150   Indirect materials                                          Not to be used by electricity sector
7160   Indirect labor                                              Not to be used by electricity sector
7170   Depreciation                                        SCH C   Licensed Activity Direct Cost Detail required
7180   Repair and maintenance                              SCH C   Licensed Activity Direct Cost Detail required
7190   Inventory adjustments                                       Not to be used by electricity sector
       `
       7200 Cost of Goods Sold (merchandising firms)               Not to be used by electricity sector
7210   Purchase                                                    Not to be used by electricity sector
7220   Returns/discounts                                           Not to be used by electricity sector
7290   Inventory adjustments                                       Not to be used by electricity sector

       7300 Selling Expenses                                       Not to be used by electricity sector
7310   Advertisement and sales promotion expenses                  Not to be used by electricity sector
7320   Salaries, wages and commissions expenses                    Not to be used by electricity sector
7330   Sales salary taxes and benefits expenses                    Not to be used by electricity sector
7340   Transportation and storage expenses                         Not to be used by electricity sector
7390   Other selling expenses - taxable                            Not to be used by electricity sector

       7400 General and Administrative Expenses
7405   Bad debt expense
7410   Salary and wages expense
7415   Social insurance - expense
7420   Operating lease
7425   Other tax expenses
7430   Office supplies
7435   Communications
7440   Insurance
7445   Repairs
7450   Computer's expenses
7455   Consulting fees
7460   Depreciation and amortization                               Not to be used by electricity sector




                                                                                                                      7
                                       Chart of Accounts for Electricity Sector Licensees
       Generic Account Numbering                                      Additional Accounts and Sub-accounts



       8000 Non-Operating Income and Expense

       8100 Non-Operating Income
8110   Interest income
8120   Income from dividends
8130   Gain from non operating activities
8190   Other non operating income

       8200 Non-Operating Expenses/Losses
8210   Interest expense
                                                               8211   Interest on short-term debt
                                                               8212   Interest on long-term debt
8220   Non - operating losses
8290   Other non operating Losses



              9000 Extraordinary Gains (Losses)
       9100 Extraordinary Gains (Losses)
9110   Extraordinary gain or losses

       9200 Profit tax
9210   Profit tax
                                                               9211   Current period
                                                               9212   Deferred tax expense (credit)




                                                                                                             8
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series

Generation Licensees

  Thermal Generation (1)

    Land                         2111
    General Buildings                       2131
    Fuel Handling                                       2151.1
    Boiler & Associated
    Equipment                                           2151.2
    Turbogenerator & related
    equipment                                           2151.3
    Electrical Equipment                                2151.4

    Other Generation Equipment                          2151.5
    Office Equipment                                                  2161
    Furniture and Fixtures                                                       2171
    Vehicles                                                                                 2181
    Leasehold Improvements                                                                               2191

    Construction in Progress                                                                                          2121




                                    ACCUMULATED DEPRECIATION ACCOUNTS
          The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                         numbers from "1" to "2" (except for Land and Construction in Progress)                                  9
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series

Generation Licensees

  Hydraulic Generation (2)

    Land                         2112
    General Buildings                       2132
    Reservoirs, dams, and
    waterways                                           2152.1
    Water Wheels, Turbines, &
    Generators                                          2152.2
    Electrical Equipment                                2152.3

    Other Generation Equipment                          2152.4
    Office Equipment                                                  2162
    Furniture and Fixtures                                                       2172
    Vehicles                                                                                 2182
    Leasehold Improvements                                                                               2192

    Construction in Progress                                                                                          2122




                                    ACCUMULATED DEPRECIATION ACCOUNTS
          The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                         numbers from "1" to "2" (except for Land and Construction in Progress)                                  10
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series
Transmission Licensees (3)

    Land                         2113
    General Buildings                       2133
    Station Equipment - 500 kV                          2153.0
    Station Equipment - 330 kV                          2153.1
    Station Equipment - 220 kV                          2153.2
    Station Equipment - 110 kV                          2153.3
    Station Equipment - 35 kV                           2153.4
    Transmission Lines 500 kV                           2153.5
    Transmission Lines 330 kV                           2153.6
    Transmission Lines 220 kV                           2153.7
    Transmission Lines 110 kV                           2153.8
    Transmission Lines 35 kV                            2153.9
    Office Equipment                                                  2163
    Furniture and Fixtures                                                       2173
    Vehicles                                                                                 2183
    Leasehold Improvements                                                                               2193
    Construction in Progress                                                                                          2123




                                    ACCUMULATED DEPRECIATION ACCOUNTS
          The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                         numbers from "1" to "2" (except for Land and Construction in Progress)                                  11
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series

Dispatch Licensees (4)


     Land                        2114
     General Buildings                      2134
     Computer Equipment                                 2154.1
     Metering                                           2154.2
     Other Equipment                                    2154.3
     Office Equipment                                                 2164
     Furniture and Fixtures                                                      2174
     Vehicles                                                                                2184
     Leasehold Improvements                                                                              2194

     Construction in Progress                                                                                         2124




                                    ACCUMULATED DEPRECIATION ACCOUNTS
           The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                          numbers from "1" to "2" (except for Land and Construction in Progress)                                 12
                                                         SCHEDULE A

                                          FIXED ASSETS FOR LICENSED ACTIVITY



                                                        Machinery &     Office  Furniture &              Leasehold  Construction
                                   Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                   211X      213X         215X         216X        217X       218X        219X         212X
                                   Series    Series       Series       Series      Series     Series      Series       Series
Distribution Licensees (5)

     Land                          2115
     General Buildings                        2135
     Transformers and Stations -
     35 kV                                                2155.0
     Transformers and Stations -
     6-10 kV                                              2155.1
     Transformers and Stations -
     0.4 kV                                               2155.2
     Lines & Associated
     Equipment - 35 kV                                    2155.3
     Lines & Associated
     Equipment 6-10 kV                                    2155.4
     Lines & Associated
     Equipment - 0.4 kV                                   2155.5
     Cables & Associated
     Equipment 6-10 kV                                    2155.6
     Cables & Associated
     Equipment 0.4 kV                                     2155.7
     Meters                                               2155.8
     Other Equipment                                      2155.9
     Office Equipment                                                   2165
     Furniture and Fixtures                                                        2175
     Vehicles                                                                                  2185
     Leasehold Improvements                                                                                2195

     Construction in Progress                                                                                           2125




                                      ACCUMULATED DEPRECIATION ACCOUNTS
           The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                          numbers from "1" to "2" (except for Land and Construction in Progress)                                   13
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series

Import Licensees (6)

     Land                        2116
     General Buildings                      2136
     Computer Equipment                                 2156.1
     Metering                                           2156.2
     Other Equipment                                    2156.3
     Office Equipment                                                 2166
     Furniture and Fixtures                                                      2176
     Vehicles                                                                                2186
     Leasehold Improvements                                                                              2196

     Construction in Progress                                                                                         2126




                                    ACCUMULATED DEPRECIATION ACCOUNTS
           The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                          numbers from "1" to "2" (except for Land and Construction in Progress)                                 14
                                                       SCHEDULE A

                                        FIXED ASSETS FOR LICENSED ACTIVITY



                                                      Machinery &     Office  Furniture &              Leasehold  Construction
                                 Land     Buildings   Equipment     Equipment  Fixtures     Vehicles Improvements in progress
                                 211X      213X         215X         216X        217X       218X        219X         212X
                                 Series    Series       Series       Series      Series     Series      Series       Series

Export Licensees (7)

     Land                        2117
     General Buildings                      2137
     Computer Equipment                                 2157.1
     Metering                                           2157.2
     Other Equipment                                    2157.3
     Office Equipment                                                 2167
     Furniture and Fixtures                                                      2177
     Vehicles                                                                                2187
     Leasehold Improvements                                                                              2197

     Construction in Progress                                                                                         2127




                                    ACCUMULATED DEPRECIATION ACCOUNTS
           The Accumulated Depreciation account numbers are arrived at by changing the second digit of the above
                          numbers from "1" to "2" (except for Land and Construction in Progress)                                 15
                                                          SCHEDULE B

                                                 REVENUE FROM LICENSED ACTIVITY




Generation Licensees

   Revenue from Electricity Generation:
      Revenue From Sales to Wholesale Market               6111.1
      Revenue From Direct Contract Sales                   6111.2
      Revenue From Export Sales                            6111.3

   Revenue from Other Electricity Transactions             6111.9


Transmission Licensees

   Revenue from Electricity Transmission:
      Distribution Licensees                               6112.1
      Direct Contract Transactions                         6112.2
      Export Transactions                                  6112.3
      Import Transactions                                  6112.4
      International Transit                                6112.5

   Revenue from Other Electricity Transactions             6112.9


Dispatch Licensees

   Revenue from Dispatch Activities
      Distribution Licensees                        `      6113.1
      Direct Contract Transactions                         6113.2
      Export Transactions                                  6113.3
      Import Transactions                                  6113.4
      International Transit                                6113.5

   Revenue from Other Electricity Transactions             6113.9




                                                                                  16
                                                          SCHEDULE B

                                                 REVENUE FROM LICENSED ACTIVITY




Distribution Licensees

   Revenue from Sales to Customers
      Residential                                          6114.1
      Commercial                                           6114.2
      Industrial                                           6114.3
      State Organizations                                  6114.4

   Distribution System Fees
       Direct Contracts                                    6114.6
       Other                                               6114.7

   Revenue from Other Electricity Transactions             6114.9


Import Licensees

   Revenue from Import Transactions                        6115.1

   Revenue from Other Electricity Transactions             6115.9


Export Licensees

   Revenue from Import Transactions                        6116.1

   Revenue from Other Electricity Transactions             6116.9




                                                                                  17
                                            SCHEDULE C - Licensed Activity Direct Costs



                                                                      Tax &                                 Repair &
                                         Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                          711X         712X          713X       714X          717X           718X
                                          Series       Series        Series     Series        Series         Series

GENERATION LICENSEES - THERMAL (1)

   Station Operation
        Fuel - Coal                       7111.0
        Fuel - Natural Gas                7111.1
        Fuel - Mazut                      7111.2
        Fuel Handling                     7111.3       7121.3        7131.3
        Boiler Related                    7111.4       7121.4        7131.4
        Turbine Generator                 7111.5       7121.5        7131.5
        Accessory Electric                7111.6       7121.6        7131.6
        Other                             7111.7       7121.7        7131.7

   Station Maintenance
        Fuel Handling                                  7121.0        7131.0                                  7181.0
        Boiler Related                                 7121.1        7131.1                                  7181.1
        Turbine Generator                              7121.2        7131.2                                  7181.2
        Accessory Electric                             7121.3        7131.3                                  7181.3
        Other                                          7121.4        7131.4                                  7181.4

   Utilities                                                                     7141

   Depreciation
       General Buildings                                                                      7171.0
       Fuel Handling                                                                          7171.1
       Boiler & Associated Equipment                                                          7171.2
       Turbogenerator & related equip.                                                        7171.3
       Electrical Equipment                                                                   7171.4
       Other Generation Equipment                                                             7171.5
       Office Equipment                                                                       7171.6
       Furniture and Fixtures                                                                 7171.7
       Vehicles                                                                               7171.8
       Leasehold Improvements                                                                 7171.9




                                                                                                                         18
                                                 SCHEDULE C - Licensed Activity Direct Costs



                                                                           Tax &                                 Repair &
                                              Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                               711X         712X          713X       714X          717X           718X
                                               Series       Series        Series     Series        Series         Series

GENERATION LICENSEES - HYDRAULIC (2)

   Station Operation
        Water for Power                        7112.0
        Hydraulic Equipment                    7112.1       7122.3        7132.3
        Accessory Electric                     7112.2       7122.6        7132.6
        Other                                  7112.3       7122.7        7132.7

   Station Maintenance
        Structures                                          7122.0        7132.0                                  7182.0
        Reservoirs, dams, and waterways                     7122.1        7132.1                                  7182.1
        Hydraulic Equipment                                 7122.2        7132.2                                  7182.2
        Accessory Electric                                  7122.8        7132.8                                  7182.3
        Other                                               7122.9        7132.9                                  7182.4

   Utilities                                                                          7142

   Depreciation
       General Buildings                                                                           7172.0
       Reservoirs, dams, and waterways                                                             7172.1
       Water Wheels, Turbines, & Generators                                                        7172.2
       Electrical Equipment                                                                        7172.3
       Other Generation Equipment                                                                  7172.4
       Office Equipment                                                                            7172.5
       Furniture and Fixtures                                                                      7172.6
       Vehicles                                                                                    7172.7
       Leasehold Improvements                                                                      7172.8




                                                                                                                              19
                                                 SCHEDULE C - Licensed Activity Direct Costs



                                                                           Tax &                                 Repair &
                                              Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                               711X         712X          713X       714X          717X           718X
                                               Series       Series        Series     Series        Series         Series

TRANSMISSION LICENSEES (3 & 8)

   System Operation
       Substations - 500 kV                    7113.0       7123.0        7133.0
       Substations - 330 kV                    7113.1       7123.1        7133.1
       Substations - 220 kV                    7113.2       7123.2        7133.2
       Substations - 110 kV                    7113.3       7123.3        7133.3
       Substations - 35 kV                     7113.4       7123.4        7133.4
       Transmission Lines 500 kV               7113.5       7123.5        7133.5
       Transmission Lines 330 kV               7113.6       7123.6        7133.6
       Transmission Lines 220 kV               7113.7       7123.7        7133.7
       Transmission Lines 110 kV               7113.8       7123.8        7133.8
       Transmission Lines 35 kV                7113.9       7123.9        7133.9

   System Maintenance
       Substation Equipment - 500 kV                        7128.0        7138.0                                  7188.0
       Substation Equipment - 330 kV                        7128.1        7138.1                                  7188.1
       Substation Equipment - 220 kV                        7128.2        7138.2                                  7188.2
       Substation Equipment - 110 kV                        7128.3        7138.3                                  7188.3
       Substation Equipment - 35 kV                         7128.4        7138.4                                  7188.4
       Transmission Lines 500 kV                            7128.5        7138.5                                  7188.5
       Transmission Lines 330 kV                            7128.6        7138.6                                  7188.6
       Transmission Lines 220 kV                            7128.7        7138.7                                  7188.7
       Transmission Lines 110 kV                            7128.8        7138.8                                  7188.8
       Transmission Lines 35 kV                             7128.9        7138.9                                  7188.9

   Utilities                                                                          7143

                     CONTINUED ON NEXT PAGE




                                                                                                                              20
                                          SCHEDULE C - Licensed Activity Direct Costs



                                                                    Tax &                                 Repair &
                                       Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                        711X         712X          713X       714X          717X           718X
                                        Series       Series        Series     Series        Series         Series

TRANSMISSION LICENSEES (3 & 8)                     (Continued)

   Depreciation
       General Buildings                                                                    7173.0
       Substation Equipment - 500 kV                                                        7173.1
       Substation Equipment - 330 kV                                                        7173.2
       Substation Equipment - 220 kV                                                        7173.3
       Substation Equipment - 110 kV                                                        7173.4
       Substation Equipment - 35 kV                                                         7173.5
       Transmission Lines 500 kV                                                            7173.6
       Transmission Lines 330 kV                                                            7173.7
       Transmission Lines 220 kV                                                            7173.8
       Transmission Lines 110 kV                                                            7173.9
       Transmission Lines 35 kV                                                             7178.0
       Office Equipment                                                                     7178.1
       Furniture and Fixtures                                                               7178.2
       Vehicles                                                                             7178.3
       Leasehold Improvements                                                               7178.4




                                                                                                                       21
                                   SCHEDULE C - Licensed Activity Direct Costs



                                                             Tax &                                 Repair &
                                Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                 711X         712X          713X       714X          717X           718X
                                 Series       Series        Series     Series        Series         Series

DISPATCH LICENSEES (4)

   System Operation
       Computer Equipment        7114.0       7124.0        7134.0
       Metering Equipment        7114.1       7124.1        7134.1
       Load Dispatching          7114.2       7124.2        7134.2
       Other                     7114.3       7124.3        7134.3

   System Maintenance
       Computer Equipment                     7124.4        7134.4                                  7184.4
       Metering Equipment                     7124.5        7134.5                                  7184.5
       Office Equipment                       7124.6        7134.6                                  7184.6
       Buildings                              7124.7        7134.7                                  7184.7
       Other                                  7124.8        7134.8                                  7184.8

   Utilities                                                            7144

   Depreciation
       General Buildings                                                             7174.0
       Computer Equipment                                                            7174.1
       Metering                                                                      7174.2
       Other Equipment                                                               7174.3
       Office Equipment                                                              7174.4
       Furniture and Fixtures                                                        7174.5
       Vehicles                                                                      7174.6
       Leasehold Improvements                                                        7174.7




                                                                                                                22
                                                   SCHEDULE C - Licensed Activity Direct Costs



                                                                             Tax &                                 Repair &
                                                Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                                 711X         712X          713X       714X          717X           718X
                                                 Series       Series        Series     Series        Series         Series

DISTRIBUTION LICENSEES (5 & 9)

   Energy Purchases
       Georgia Wholesale Market (GWEM)           7115.1
       Direct Contracts                          7115.2
       Import                                    7115.3

   Transmission Fees                             7119.1

   Dispatch Fees                                 7119.2

   System Operation
       Transformers and Stations - 35 kV         7115.4       7125.4        7135.4
       Transformers and Stations - 6-10 kV       7115.5       7125.5        7135.5
       Transformers and Stations - 0.4 kV        7115.6       7125.6        7135.6
       Line & Cable Equipment - 35 kV            7115.7       7125.7        7135.7
       Line & Cable Equipment 6-10 kV            7115.8       7125.8        7135.8
       Line & Cable Equipment - 0.4 kV           7115.9       7125.9        7135.9
       Meters                                    7115.0       7125.0        7135.0

   System Maintenance
       Transformers and Stations - 35 kV                      7129.0        7139.0                                  7189.0
       Transformers and Stations - 6-10 kV                    7129.1        7139.1                                  7189.1
       Transformers and Stations - 0.4 kV                     7129.2        7139.2                                  7189.2
       Line & Cable Equipment - 35 kV                         7129.3        7139.3                                  7189.3
       Line & Cable Equipment 6-10 kV                         7129.4        7139.4                                  7189.4
       Line & Cable Equipment - 0.4 kV                        7129.5        7139.5                                  7189.5
       Meters                                                 7129.6        7139.6                                  7189.6
       Buildings                                              7129.7        7139.7                                  7189.7
       Other                                                  7129.8        7139.8                                  7189.8

   Utilities                                                                            7145

                       CONTINUED ON NEXT PAGE



                                                                                                                                23
                                                SCHEDULE C - Licensed Activity Direct Costs



                                                                          Tax &                                 Repair &
                                             Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                              711X         712X          713X       714X          717X           718X
                                              Series       Series        Series     Series        Series         Series


DISTRIBUTION LICENSEES (5 & 9)                           (Continued)

   Depreciation
       General Buildings                                                                          7175.0
       Transformers and Stations - 35 kV                                                          7175.1
       Transformers and Stations - 6-10 kV                                                        7175.2
       Transformers and Stations - 0.4 kV                                                         7175.3
       Lines & Assoc. Equipment - 35 kV                                                           7175.4
       Lines & Assoc. Equipment 6-10 kV                                                           7175.5
       Lines & Assoc. Equipment - 0.4 kV                                                          7175.6
       Cables & Assoc. Equipment 6-10 kV                                                          7175.7
       Cables & Assoc. Equipment 0.4 kV                                                           7175.8
       Meters                                                                                     7175.9
       Other Equipment                                                                            7179.0
       Office Equipment                                                                           7179.1
       Furniture and Fixtures                                                                     7179.2
       Vehicles                                                                                   7179.3
       Leasehold Improvements                                                                     7179.4




                                                                                                                             24
                                   SCHEDULE C - Licensed Activity Direct Costs



                                                             Tax &                                 Repair &
                                Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                 711X         712X          713X       714X          717X           718X
                                 Series       Series        Series     Series        Series         Series

IMPORT LICENSEES (6)

   Energy Purchases              7116.0

   Transmission Fees             7116.1

   Dispatch Fees                 7116.2

   Distribution Fees             7116.3

   Other Materials               7116.4

   Direct Labor                                7126

   Tax and Insurance                                         7136

   Utilities                                                            7146

   Depreciation
       General Buildings                                                             7176.0
       Computer Equipment                                                            7176.1
       Metering                                                                      7176.2
       Other Equipment                                                               7176.3
       Office Equipment                                                              7176.4
       Furniture and Fixtures                                                        7176.5
       Vehicles                                                                      7176.6
       Leasehold Improvements                                                        7176.7

   Repair and Maintenance                                                                            7186




                                                                                                                25
                                   SCHEDULE C - Licensed Activity Direct Costs



                                                             Tax &                                 Repair &
                                Materials   Direct Labor   Insurance   Utilities   Depreciation   Maintenance
                                 711X         712X          713X       714X          717X           718X
                                 Series       Series        Series     Series        Series         Series

EXPORT LICENSEES (7)

   Energy Purchases              7117.0

   Transmission Fees             7117.1

   Dispatch Fees                 7117.2

   Distribution Fees             7117.3

   Other Materials               7117.4

   Direct Labor                                7127

   Tax and Insurance                                         7137

   Utilities                                                            7147

   Depreciation
       General Buildings                                                             7177.0
       Computer Equipment                                                            7177.1
       Metering                                                                      7177.2
       Other Equipment                                                               7177.3
       Office Equipment                                                              7177.4
       Furniture and Fixtures                                                        7177.5
       Vehicles                                                                      7177.6
       Leasehold Improvements                                                        7177.7

   Repair and Maintenance                                                                            7187




                                                                                                                26

								
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