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									                     Puget Sound Energy
                     Electric Rate Base


                     Electric             65.15%
                        Gas               34.85%                                                                      AMA
                                                                                                                13 Months Ended
                       1        Account                                            Description                      09/30/07
                       3                                    Rate Base
                       4        101 / 102 / 230XXXX1        Electric Plant in Service                          $    5,193,117,277
                       5        101 / 253XXXX3              Common Plant-Allocation to Electric                       284,790,874
                       6        114XXXX1                    Electric Plant Aquisition Adjustment                       77,871,127
                       6a       18230001                    Tenaska                                                   157,250,505
                       6b       18230171                    Cabot                                                       3,704,033
                       6c       1822XXX1                    White River Deferred Plant Costs                           43,007,057
                       6d       1823XXX1                    White River Deferred Relicensing & CWIP                    24,792,732
                       6e       14300061 & 25400021         Net Regulatory Liability - Canwest                         (4,746,872)
                       6f       18230231\18230371           Hopkins Ridge BPA Transmission                              8,516,859
                       7        18230041                    Colstrip Common FERC Adj - Reg Asset                       21,589,277
                       8        18230051                    Accum Amortization Colstrip-Common FERC                   (11,673,843)
                       9        18230061                    Colstrip Def Depr FERC Adj - Reg                            2,392,180
                       10       18230071                    BPA Power Exch Invstmt - Reg Asset                        113,632,921
                       11       18230081                    BPA Power Exch Inv Amortization - Reg Asset               (77,485,158)
                       12       18230031                    Electric - Def AFUDC - Regulatory Asset                    32,402,291
                       13
                       14       10500001                    Electric - Plant Held for Future Use                         8,390,149
                       15       10500003                    Common Plant Held for Fut Use-Alloc to Electric                    -
                       16       106                         Electric - Const Completed Non Classified                          -
                       17       108XXXX1                    Elec-Accum Depreciation                                 (2,090,454,403)
                       18       108XXXX3                    Common Accum Depr-Allocation to Electric                   (17,930,065)
                       19       111XXXX1                    Elec-Accum Amortization                                     (7,965,492)
                       20       11100003                    Common Accum Amort-Allocation to Electric                 (124,705,542)
                       21       115XXXX1                    Accum Amort Acq Adj - Electric                             (36,181,602)
                       22       18230221                    Accum Unamort Consrv Costs                                         577
                       23       19000041                    CIAC after 10/8/76 - Accum Def Income Tax                       10,700
                       24       19000051                    CIAC - 1986 Changes - Accum Def Income Tax                     (19,757)
                       25       19000061                    CIAC - 7/1/87 - Accum Def Income Tax                        57,685,211
                       26       19000093                    Vacation Pay - Accum Def Inc Taxes                                 -
                      26a       19000121                    Cabot Gas Contract - Accum Def Inc Taxe                        617,208
                       27       19000191                    RB-Consv Pre91 Tax Settlmt - Accum Def Inc Tax                     -
                       28       235XXXX1                    Customer Deposits - Electric                               (13,420,983)
                       29       25400081                    Residential Exchange                                               -
                       30       252XXXX1                    Cust Advances for Construction                             (60,361,006)
                       31       28200101                    Major Projects - Property Tax Expense                       (2,601,417)
                       32       28200111                    Def Inc Tax - Pre 1981 Additions                              (372,848)
                       33       28200121, 161/28300341      Def Inc Tax - Post 1980 Additions                         (451,629,528)
                       34       28200131                    Colstrip 3 & 4 Deferred Inc Tax                               (694,042)
                       35       28200141                    Excess Def Taxes - Centralia Sale                              (31,504)
                      35-1      28200151                    Def FIT Indirect Cost Adj - Electric                               -
                      35a       283XXXXX                    Electric Portion of Common Deferred Taxes                  (14,110,826)
                       36       28300161                    Def Inc Tax - Energy Conservation & FAS 133                        -
                       37       28300261                    Def FIT Bond Redemption Costs                                      -
                      37a       28300451                    Accum Def Inc Tax - Tenaska Purchase                        (8,722,625)
                      37b       28300461                    Accum Def Inc Tax - Cabot Gas Contract                        (733,833)
                      37c       19000021/28300011           Def FIT - White River Water Right                           (2,204,187)
                      37d       19000451                    Deferred FIT - Canwest Gas Supply - Ele                      1,658,000
                      37e       28300431                    Deferred Taxes WNP#3                                       (11,460,181)
                       38       124001X1                    Conservation Rate Base                                             -
                       39       18230181                    1995 Conservation Trust Rate Base                                  -
                       40
                       41       Working Capital- Rate Base                                                             95,493,209
                       42       Rate Base                                                                      $    3,189,416,474
                       43
                       44       Electric Rate Base Change                                                      $    3,189,416,474
                       45
                       46       Gross Utility Plant in Service                                Lines 4-6 & 14-16 $    5,564,169,427
                       47       Less Accum Dep and Amort                                            Lines 17-21     (2,277,237,104)
                       48       Deferred Debits                                                Lines 6a-12 & 22        313,382,560
                       49       Deferred Taxes                                             Lines 23-27 & 31-37        (432,609,629)
                       50       Conservation Trust                                                  Lines 39-40                -
                       51       Allowance for Working Capital                                           Line 41         95,493,209
                       52       Customer Deposits/Advances                                          Lines 28-30        (73,781,988)
                       53       Total Rate Base                                                                 $    3,189,416,474




11/21/2010 6:51 PM                                                                                                                    Page 1 of 137
                            Puget Sound Energy
                               Gas Rate Base
                          As of September 30, 2007



Electric                              65.15%
   Gas                                34.85%



Line                                 Description                             AMA
 No.                                                                       09/30/07
           Allocation Method

 1         Gas Utility Plant in Service                                   2,116,290,472
 2         Common Plant-Allocation to Gas                                   152,340,168
 3         Gas Stored Underground - Non current                               5,771,153
 4          Total Plant in Service and Other Assets                       2,274,401,793

 5         Accumulated Provision for Depreciation                          (678,449,153)
 7         Common Accumulated Depreciation-Allocation to Gas                (76,298,556)
 8         Customer Advances for Construction                               (24,086,431)
 9         Contributions in Aid of Construction - Accum. Def. FIT.            2,648,375
 10        Liberalized Depreciation Total Accum. Def. FIT - Liberalized    (183,897,558)
 11          Accumulated Depreciation and Other Liabilities                (960,083,323)

 12        Net Operating Investment                                       1,314,318,470
 13        Allowance for Working Capital                                     37,081,696
 14        Total Gas Rate Base                                            1,351,400,166




                                                                                           11/21/2010 6:51 PM
                                                                                                Page 3 of 137


                           Puget Sound Energy
                         Combined Working Capital
           For the Twelve Month Period Ended September 31, 2007

                        Allocation factor
Electric                65.15%
Gas                     34.85%
                        Tax factor
Electric                82.82%
Gas                     17.18%
                                                                                30-Sep-07
            Line
            No.         Description                                               AMA

              1         Average Invested Capital
              2          Common Stock                                           859,037,900
              3          Preferred Stock                                                -
              4          Additional Paid in Capital                             995,544,310
              5          Unamortized Debt Expense                               (23,804,661)
              6          Unappropriated Retained Earnings                       293,009,869
              7          Notes Payable - Misc                                           -
              8          Long Term Debt                                       2,776,572,317
              9          Short Term Debt                                        372,404,722
             10          Accumulated Deferred ITC                                 1,600,609
             11          Deferred Debits-Other                                     (112,522)
             12          Unamortized Gain/Loss on Debt                          (21,083,833)
             13
             14         Total Average Invested Capital                        5,253,168,711
             15
             16         Average Operating Investments - Electric
             17
             18           Plant in Service (includes acquisition adj)          5,270,787,795
             19           Electric Future Use Property                             8,390,149
             20           Customer Advances for Construction                     (60,361,006)
             21           Customer Deposits                                      (13,420,983)
             22           Deferred Taxes                                        (415,755,482)
             23           Deferred Debits - Other                                424,517,473
             24           Less: Accumulated Depreciation                      (2,132,335,965)
             25           Conservation Investment                                        577
             26           Common Plant-Allocation to Electric                    284,766,302
             27           Common Accum Depr-Allocation to Electric              (142,643,146)
             28           Common Deferred Taxes-Allocation to Electric           (19,173,920)
             29
             30         Total Average Operating Investment - Electric         3,204,771,794
             31
             32         Average Operating Investments - Gas
             33
             34           Gas Utility Plant in Service                        2,116,290,472
             35           Deferred Items - Other                                  2,141,680
             36           Gas Stored Underground, Non-Current                     5,771,153
             37           Gas Accumulated Depreciation                         (678,449,153)
             38           Gas Customer Advances for Construction                (24,206,589)
             39           DFIT 17                                              (178,466,691)
             40           PGA                                                      (141,199)
             41           Common Plant-Allocation to Gas                        152,327,024
             42           Common Deferred Tax                                   (10,256,502)
             43           Common Accumulated Depreciation-Allocation to Gas     (76,302,588)
             44
             45         Total Average Operating Investment - Gas              1,308,707,607
             46
             47         Total Electric & Gas Operating Investment             4,513,479,401




 11/21/2010
                                                                                                              Page 4 of 137


                           Puget Sound Energy
                         Combined Working Capital
           For the Twelve Month Period Ended September 31, 2007

                        Allocation factor
Electric                65.15%
Gas                     34.85%
                        Tax factor
Electric                82.82%
Gas                     17.18%
                                                                    30-Sep-07
            Line
            No.         Description                                   AMA
             48
             49         Nonoperating
             50
             51           Elec Construction Work in Process          247,974,228
             52           Gas Construction Work in Process            60,645,559
             53           Other Work in Process                        2,060,652
             54           Non-Utility Property                         1,796,553
             55           Investment in Associated Companies         415,030,525
             56           Other Investments & FAS 133               (264,056,091)
             57           Deferred Items-Other                       278,700,061
             58           Deferred Federal Income Tax                (90,520,232)
             59           Temporary Cash Investments                   8,643,238
             60           Electric Preliminary Surveys                   713,292
             61           Environmental Receivables                  (66,259,121)
             62           Current Accounts - Gas Allocation only         135,655
             63            Merchandising Inventory - Gas Only             79,890
             64            Rounding                                            1
             64                                                      594,944,210
             65         Total Average Investments                  5,108,423,611
             66         Rounding
             67         Total Investor Supplied Capital             144,745,100
             68

Allocation of Working Capital
                    Electric Working Captial
                    Electric Investment                            5,108,423,611
                    Less: Electric CWIP                             (247,974,228)
                       Interest Bearing Regulatory Assets
                            Other Work in Progress                    (2,060,652)
                             Preliminary Surveys                        (713,292)
                    Total                                          4,857,675,439

                        Electric Working Capital Ratio                  2.9797%     (144,745,100 / 4,857,675,439)


                        Electric Working Capital                     95,493,209     (0.029797* 3,204,771,794)


                        Gas Working Capital
                        Gas Working Capital Ratio                       2.8335%     (144,745,100 / 5,108,423,611)


                        Gas Working Capital                          37,081,696     (0.0283* 1,308,707,607)


                        Non Operating Working Capital                12,170,195     (144,745,100- 95,493,209-37,081,696)




 11/21/2010
         A         B                               C                           D                E                      F                   G
1    Puget Sound Energy
2    Balance Sheet Detail
3    9/30/2007
4
5                                                                                                        -                     0.00                 0.00

                                                                             1st Qtr
6    Account Co. Code                       Account Description                Used           Sep-06                 Oct-06               Nov-06
7    10100001               Electric - Plant in Service                                     4,668,955,662.63       4,684,435,156.76     4,698,087,474.55
8    10100001ARC                                                              09/05                825,982.00
                            Electric - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates              825,982.00           825,982.00
9    10100011               ARC - Electric Plant                              03/06                        -                    -                    -
10   10100002               Gas - Plant in Service                                          2,034,025,652.21       2,042,310,277.46     2,080,688,142.43
11   10100012               ARC - Gas Plant                                   03/06                        -                    -                    -
12   10100003               Common - Plant in Service                                         436,542,699.07         438,284,967.19       437,872,567.33
13   10100003ARC                                                              12/05                  12,097.00
                            Common - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates                 12,097.00            12,097.00
14   10110001               Whitehorn Capital Lease                           12/06                        -                    -          23,017,120.63
15   10191001               Encogen - Plant in Service                                                     -                    -                    -
16   10200001               Electric - Plant Purchased or Sold                                             -                    -                    -
17   10200011               Sale of Skookumchuck                                                           -                    -                    -
18   10500001               Electric - Plant Held for Future Use                                 8,456,070.80          8,458,740.10         8,095,160.35
19   10500002               Gas - Plant Held for Future Use                                          64,439.34            64,439.34            64,439.34
20   10700001               Electric - Construction Work in Progress                          436,209,246.96         460,642,049.27       482,383,115.38
21   10700002               Gas - Construction Work in Progress                                41,592,642.11          50,152,796.45        26,261,067.64
22   10700003               Construction Work in Process - Common Plant                        12,524,782.79          13,985,278.96        14,303,434.25
23   10700013               Construction Support Clearing - Common                              (2,000,630.50)        (3,149,001.32)       (3,091,133.28)
24   10700021               CWIP/Retention Clearing (Debit) - Electric                               47,064.91            47,064.91                  -
25   10700022               CWIP/Retention Clearing (Debit) - Gas             09/06                  10,204.26            10,204.26            12,540.72
26   10700041               CWIP SP Accrual - Electric                                         11,405,707.41          12,699,320.69        10,400,406.78
27   10700042               CWIP SP Accrual - Gas                                              12,643,223.99          15,701,687.47        14,830,363.43
28   10800001               Elec-Accum Depreciation                                        (1,959,112,601.42)     (1,967,123,030.42)   (1,974,917,551.81)
29   10800001ARC                                                              09/05               (209,358.00)
                            Elec-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rate                  (210,492.55)         (211,627.00)
30   10800002               Gas-Accum Depreciation                                           (652,938,823.86)       (657,489,643.07)     (661,617,821.49)
31   10800003               Common-Accum Depreciation                                         (30,229,915.89)        (30,776,775.59)      (29,144,668.34)
32   10800003ARC                                                              12/05                 (11,450.00)
                            Common-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rates                (11,450.25)          (11,450.25)
33   10800041               Elec-RWIP-Mass C.O.R./Salvage                                      15,905,986.94          16,330,014.53        15,909,788.52
34   10800042               Gas-RWIP-Mass C.O.R./Salvage                                         4,419,076.85          4,427,938.17         4,402,234.27
35   10800043               Common-RWIP-Mass C.O.R./Salvage                                      4,164,241.73          4,165,029.77         4,164,486.36
36   10800051               Elec-RWIP-Specific C.O.R./Salvage                                     (109,723.81)           (92,058.15)          (35,501.18)
37   10800052               Gas-RWIP-Specific C.O.R./Salvage                                     3,616,466.23          3,616,466.23         3,616,215.99
38   10800061               Accum Depreciation Non-legal Cost of Removal                      (33,477,134.00)        (33,477,134.00)      (33,477,134.00)
39   10800062               Accum Depreciation Non-legal Cost of Removal                      (93,499,273.00)        (93,499,273.00)      (93,499,273.00)
40   10800071               Contra Accum Depreciation Non-legal Cost of Remova                 33,477,134.00          33,477,134.00        33,477,134.00
41   10800072               Contra Accum Depreciation Non-legal Cost of Remova                 93,499,273.00          93,499,273.00        93,499,273.00
42   10800201               Elec-Accum Depreciation AMA Reserve                                    223,992.83            223,992.83           223,992.83
43   10800202               Gas-Accum Depreciation AMA Reserve                                      (92,494.49)          (92,494.49)          (92,494.49)
44   10800203               Common-Accum Depreciation AMA Reserve                                  273,185.39            273,185.39           273,185.39
45   10800501               Elec-Accum Depreciation -PP                       07/07
46   10800502               GAS-Accum Depreciation -PP                        07/07
47   10800541               Elec-RWIP-CED3 C.O.R./Salvage-PP
48   10800543               Common-RWIP-RET1 C.O.R./Salvage PP
49   10800552               Gas-RWIP-RET1 C.O.R./Salvage PP
50   10891001               Accum Dep - Encogen                                                        (114.29)             (76.19)              (38.09)
51   11100001               Elec-Accum Depreciation                                             (7,173,691.98)       (7,377,574.95)       (7,581,752.82)
52   11100002               Gas-Accum Depreciation                                              (8,192,402.19)       (8,308,099.34)       (8,429,664.40)
53   11100003               Common-Accum Depreciation                                        (175,833,644.37)      (178,740,686.41)     (181,697,754.18)
54   11100091               Elec-Accum Provisions for Retired Assets                               189,987.84           189,987.84           189,987.84
55   11100092               Gas-Accum Provisions for Retired Assets                               (207,048.10)         (207,048.10)         (207,048.10)
56   11400001               Electric - Plant Acq Adj. Milwaukee RR                                 946,172.25           946,172.25           946,172.25
57   11400002               Gas - Plant Acquisition Adjustment                                             -                   -                    -
58   11400011               Electric - Plant Acq Adj. DuPont                                       302,358.01           302,358.01           302,358.01
59   11400031               Acquisition Adjustment - Encogen                  05/05            76,622,596.84         76,622,596.84        76,622,596.84
60   11491001               Acquisition Adjustment - Encogen                                               -                   -                    -
61   11500001               Accum Amort Acq Adj. Milwaukee RR - Electric                          (635,139.00)         (637,289.00)         (639,439.00)
62   11500002               Gas - Accum Prov for Amort of Plant Acquis Ad                                  -                   -                    -
63   11500011               Accum Amort Acq Adj. DuPont - Electric                                (246,399.13)         (247,332.46)         (248,265.79)
64   11500031               Accumulated Amort Acqu Adj. - Encogen             05/05           (33,955,113.66)       (34,176,188.66)      (34,397,263.66)
65   11591001               Accum Amort Acquis Adjust - Encogen                                            -                   -                    -
66   11730002               Gas Stored at JP Reservoir - Noncurrent                              5,451,150.58         5,497,410.51         5,538,908.47
67   12100003               Nonutility Property                                                   (303,147.08)          250,548.23           371,813.37
68   12100013               Nonutility Plant in Service                                          2,820,596.68         2,405,493.81         2,606,905.35
69   12100503               Non-Utility Property - PP
70   12100513               Non-Utility Property - PP
71   12200003               Accum Prov for Deprec & Amort - Nonutil                               (445,522.25)         (445,522.25)         (445,522.25)
72   12310000               Invest in Assoc.-Other than Rainier Receivables                   295,571,204.88        341,862,403.29       385,764,027.98
73            1019
     12310000(RR)           Invest in Assoc.-Rainier Receivables                                           -                   -                    -
74   12400013               Other Investments - Stock Misc                                         100,000.00           100,000.00           100,000.00
75   12400043               Other Investment Life Insurance                                    52,259,932.48         52,376,596.78        52,748,846.67
76   12400063               Other Investments - Ramgen Power System                               (100,000.00)         (100,000.00)         (100,000.00)
77   12400373               Notes Rec - Misc                                                         (4,378.36)          (4,728.62)           (4,728.62)


        11/21/2010                                                           Page 5
          A         B                              C                           D         E                 F                 G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                 -                0.00              0.00

                                                                             1st Qtr
 6    Account Co. Code                      Account Description               Used     Sep-06            Oct-06            Nov-06
 78   12400383               Notes Rec - River Oak                                                -                 -                 -
 79   12400483               Notes Rec - Sheridan                                           21,272.80         21,272.80         21,272.80
 80   12400503               Notes Rec - Intolight                                       1,416,883.28      1,362,655.38      1,366,906.25
 81   12400543               Notes Rec - Petersen Family Ltd.                                     -                 -                 -
 82   12400553               Notes Rec - BOA Keyport Lighting & Capa                     1,060,937.31      1,034,403.46      1,007,869.61
 83   12400603               Notes Rec - Alaska Power & Telephone                                 -                 -                 -
 84   12400633               Notes Rec - Glenn S. Cook                                            -                 -                 -
 85   12400653               Notes Rec - Bernie & Doris Larson                                    -                 -                 -
 86   12400663               Notes Rec - Greenwater L.L.C.                                        -                 -                 -
 87   12400673               Notes Rec - Newcastle Homeowners' Assoc.                       21,770.52         17,392.20         17,392.20
 88   12400683               Notes Rec - AP&T Promissory Bad Debts R                              -                 -                 -
 89   12400703               Note Rec - Sorestad                                                  -                 -                 -
 90   12400713               Note Rec - Mt. Erie                             04/05                -                 -                 -
 91   13100033               Cash - Seafirst - Check Clearing Account                             -                 -                 -
 92   13100053               Cash - First Union - PSE A/P C/D - 1069509                           -                 -                 -
 93   13100143               Cash - Wells Fargo - WNG CBR - 4159652569                            -                 -                 -
 94   13100153               Cash - Seafirst - PSPL Non-CLIP - Clsd 10/97                         -                 -                 -
 95   13100293               Cash - Seafirst - WNG Disburse - 158                                 -                 -                 -
 96   13100300  1020         Cash - PE Key Bank 7738                         04/07
 97   13100353               Cash-Key Bank-Flexben-6467                      03/05                -                 -                 -
 98   13100543               Cash - State Bank - Concrete                                  196,759.90        202,371.88        207,825.64
 99   13100563               US Bank - General Account 1775586                             986,123.58        866,194.78        925,537.91
100   13100573               US Bank - Damage Claims 1771847                              (917,862.83)      (738,976.83)      (739,486.55)
101   13100583               Cash - Bank of Amer - Cr Bal Refnd - 32                              -                 -                 -
102   13100771               Conservation Trust Restricted Cash                                   -                 -                 -
103   13100773               Cash - Residential Exchange - Restricte                              -                 -                 -
104   13100783               Cash - BofA - Credit Card Payments-3751                              -                 -                 -
105   13101003               Cash-UBOC-Payment Processing Bothell 44                     2,148,061.16      2,916,953.37      9,892,391.83
106   13101013               Cash-UBOC-Bill Payment Consolidator 443         11/03                -                 -                 -
107   13101023               Cash-Key Bank-Concentration 47968102460                     5,596,717.86      7,294,301.08      2,190,665.67
108   13101033               Cash-Key Bank-PSE Receipts 479681024614                       187,802.28        441,006.41      1,149,359.79
109   13101043               Cash-Key Bank-Direct Debit Deposit AFT4                              -                 -                 -
110   13101063               Cash-Key Bank-Baker Recreation 47968102                         1,566.28             64.16            158.35
111   13101073               Cash-Key Bank-Internet Receipts Bill479                              -                 -                 -
112   13101083               Cash-Key Bank-Credit Card Receipts 4796                           151.81          9,418.48       (162,930.96)
113   13101093               Cash-Key Bank-Payroll 190994701174                             (6,683.33)        (4,001.13)        (2,162.24)
114   13101103               Cash-Key Bank-Credit Balance Refund 190                              -                 -                 -
115   13101113               Cash-Key Bank-Accounts Payable 19099470                    (6,563,870.98)   (10,984,903.32)   (12,862,890.00)
116   13101123               Cash-Key Bank- SAP Credit Balance Refun                      (867,115.21)      (712,753.12)      (767,631.97)
117   13101133               Cash-Key Bank- Checkfree                        07/04                -                 -                 -
118   13101143               Cash-Citibank-Direct Debit Deposit AFT          09/05           4,522.71         20,895.26        316,100.35
119   13101153               Cash - Citibank E-Payment                       09/06             231.43            801.02          1,315.90
120   13108123               First Un - Clearing A/P Disb.                                        -                 -                 -
121   13108243               Cash - Bank of America - A/P Disbursement                            -                 -                 -
122   13109993               CLX Cash Clearing                                             152,206.80        573,648.28        186,494.95
123   13400011               Other Special Deposits                                         41,580.00         41,580.00         41,580.00
124   13400012               Other Special Deposits - Gas                                   10,000.00         10,000.00         10,000.00
125   13400021               PSE Merchant Deposit - Transmission             09/05         591,969.00        591,969.00        591,969.00
126   13400031               PSE Transmission Contra - Merchant Deposit      09/05        (591,969.00)      (591,969.00)      (591,969.00)
127   13400041               BPA Cross-Cascades Transmission Request         12/05         304,000.00               -                 -
128   13400051               BPA Fredrickson 1 Transmission Request          12/05                -                 -                 -
129   13400061               BPA Hopkins Ridge Transmission Request          07/07
130   13400071               BPA Linden Transmission Request Deposit         07/07
131   13400063               Other Special Deposits                                          4,017.54          4,017.54          4,017.54
132   13400073               PSE Ben Protect Trust-Bank of NY Money                      2,039,723.68      2,048,389.06      2,057,411.22
133   13400081               BPA Saddleback Transmission Request Deposit     08/07
134   13400083               Payroll - Health / Dependent Spending Deposit   12/06                -                 -                 -
135   13400093               Health / Dependent Spending Deposit - Year 2    12/06                -                 -                 -
136   13500003               Petty Cash                                                    118,234.97        118,234.97        119,434.97
137   13500041               Freddie #1 Operating Advance                                  392,205.50        247,727.02        106,354.06
138   13500051               Colstrip 500KV Transmission O&M Operati                        73,353.00         73,353.00         73,353.00
139   13500061               Colstrip 1&2 Operating Advance                              1,242,765.00      1,242,765.00      1,242,765.00
140   13500071               Colstrip 3&4 Operating Advance                                899,302.00        899,302.00        899,302.00
141   13500073               Stock Exch Fractional Shares                                         -                 -                 -
142   13500081               Credit Balance Refunds                                               -                 -                 -
143   13500142               Refunds - SeaFirst #68523505                                         -                 -                 -
144   13500153               Workers Comp - ESIS Working Fund                              148,948.63         95,774.16         80,036.91
145   13500163               Working Fund - Baker Lodge                                           -                 -                 -
146   13500172               Northwest Permits Operating Advance- Gas                             -                 -                 -
147   13500173               RW (Right of Way) Easements & Permits           12/05           1,600.38          1,600.38          1,600.38
148   13501001               Working Fund - Agent (Encogen)                                       -                 -                 -


         11/21/2010                                                          Page 6
          A         B                             C                           D          E                   F                   G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                   -                  0.00                0.00

                                                                            1st Qtr
 6    Account Co. Code                      Account Description              Used     Sep-06              Oct-06              Nov-06
149   13600003               Temporary Cash Investments-Non Tax Exempt                              -       8,200,000.00                    -
150   13600013               Temporary Cash Investments-Taxable                                     -                -                      -
151   13600403               Temporary Cash Investments- Key Bank
152   14100183               S-T Notes Rec - Misc                                            4,378.36            4,728.62            4,728.62
153   14100301               Notes Rec Line Extensions                                   1,640,949.22        1,640,949.22        1,698,690.97
154   14200003               Customer Accounts Receivable                                 (290,638.76)        (325,034.60)        (135,075.89)
155   14200010  1020         Account Receivable                             12/05      231,601,087.37      277,731,286.84      321,695,133.25
156   14200011               Elec/Cust Accounts Receivable CLX                         103,729,288.33      104,645,213.24      122,445,184.87
157   14200012               Gas - Cust Accts Rec - Unprocessed Rece                        58,500.00           58,500.00           58,500.00
158   14200020  1020         Secure Pledge Accounts Receivable              12/05                 -         18,000,000.00       75,000,000.00
159   14200033               Unearned Carrying Charges                                            -                   -                   -
160   14200043               A/R Merchandise                                                      -                   -                   -
161   14200052               Gas- Cust Accounts Receivable CLX                          38,635,069.63       50,749,720.58       86,448,731.81
162   14200061               Accounts Receivable - PSE Customers - E                  (103,729,288.33)    (104,645,213.24)    (122,445,184.87)
163   14200062               Accounts Receivable - PSE Customers - G                   (38,635,069.63)     (50,749,720.58)     (86,448,731.81)
164   14200063               Subordinated Note Receivable from RR                                 -                   -                   -
165   14200073               A/R Short-Term Securitization Agreemen                               -                   -                   -
166   14200101               Discount for NPV - Elect                                      376,066.64          425,221.21          499,998.66
167   14200102               Discount for NPV - Gas                                        138,976.64          231,998.17          382,710.96
168   14209993               Cust Accounts Receivable Clearing - CLX                   (24,400,973.40)     (27,142,222.60)     (26,734,602.83)
169   14300003               Accts Rec - Misc -401k forfeiture accou                        15,660.40           15,680.76           18,553.25
170   14300061               Canwest Settlement Receivable                                        -                   -                   -
171   14300062               Gas Off System Sales - Other Accts Rec                     19,624,615.35       16,525,053.74       13,673,652.44
172   14300071               A/R Hopkins BPA Transm Int Recble 05TX-11905   12/05                 -                   -            617,668.50
173   14300072               Jackson Prairie / NW Pipeline - Other A/R                     148,813.58          145,146.98          130,373.47
174   14300082               Jackson Prairie / WWP - Other A/R                             148,813.53          145,146.90          130,373.33
175   14300101               A/R Hopkins BPA Transm Int Recble 02TX-11040   03/07
176   14300141               Power Sales - Other Accts Rec                             11,127,982.44       14,919,039.21       18,763,530.27
177   14300151               Transmission - Other Accts Rec                               499,590.52          967,532.90        1,056,678.35
178   14300171               BPA Residential Exchange - Other Accts Rec                14,628,975.60       14,628,976.00       14,843,261.00
179   14300211               A/R - Crystal Mountain Insurance Receivable    12/06                -                   -            525,584.72
180   14300213               Other Accts Rec - Misc                                              -                770.64                 -
181   14300323               Emp Rec / Payroll Advances & Misc - OARM                        (114.40)             571.55              546.24
182   14300333               Loans - Exit Payback - Other Accts Rec                       226,067.08          226,067.08          221,211.24
183   14300353               A/R - Damage Claims - CLX                                  3,794,615.23        3,957,666.82        4,047,862.87
184   14300363               A/R - Energy Diversion - CLX                                  34,252.61           45,967.15           35,250.46
185   14300373               A/R - Vandalism - CLX                                               -                   -                   -
186   14300383               A/R - Subsidiaries - CLX                                      38,262.05           36,326.48           44,601.89
187   14300393               A/R - Miscellaneous - CLX                                  8,453,005.36        7,070,903.20        9,081,824.68
188   14300401               California ISO/PX Receivables                             21,245,394.69       21,245,394.69       21,245,394.69
189   14300411               Electric - Water Heater Financing - Oth                             -                   -                   -
190   14300441               Whitehorn Unit 2 Reimbursable Repair Co        12/06                -            480,251.17        1,409,769.25
191   14300451               A/R - Goldendale Insurance Receivable
192   14300523               A/R-Mellon Investor Services                                     57,288.86                 -                   -
193   14300533               A/R-Treble Damages                                              406,413.69          467,245.27          520,165.27
194   14300603               A/R - Merchandise - CLX                                                -                   -                   -
195   14300613               A/R CARS Conversion - CLX                                              -                   -                   -
196   14300623               A/R - Damage Claim Conversion - CLX                              22,403.45           20,383.36           19,305.28
197   14300701               A/R - Powerex Power Exchange                                    403,537.91          210,862.11          219,026.56
198   14300901               A/R - Refundable Federal Fuel Tax                               631,883.30          631,883.30          631,883.30
199   14301001               A/R - Encogen (GP)                                                     -                   -                   -
200   14301003               Account Receivable Reconciliation Accou        07/07
201   14301022               Refundable GST on PSE Gas Purchase             03/07
202   14400011               Electric APUA - Customer Accts Receivab                      (604,431.25)        (685,380.27)        (837,519.77)
203   14400032               Gas - APUA - Customer Accts Receivable                       (196,549.38)        (335,770.18)        (566,721.15)
204   14400041               Electric - APUA - California ISO/PX Rec                              -                   -                   -
205   14400061               Discount for uncollectible accounts - E                       343,801.25          345,469.27          837,519.77
206   14400062               Discount for uncollectible accounts - G                       196,549.38          146,598.68          566,721.15
207   14400071               APUA - Electric Counterparties                 04/07
208   14400213               APUA - Damage Claims - CLX                                   (606,844.79)        (603,789.89)        (578,235.89)
209   14400223               APUA - Energy Diversion - CLX                                   2,619.27            3,165.90            4,918.58
210   14400233               APUA - Vandalism - CLX                         09/05                 -                   -                   -
211   14400253               APUA - Miscellaneous - CLX                                     (3,237.47)          16,449.83            5,409.47
212   14400263               APUA - Merchandise - CLX                                             -                   -                   -
213   14400273               APUA - CARS Conversion-CLX                                           -                   -                   -
214   14400293               APUA-Treble Damages                                          (406,413.69)        (467,245.27)        (520,165.27)
215   14600000               Intercompany accounts receivable                            1,550,664.04        1,585,248.02        1,643,583.64
216   14600010  1020         Intercompany Accounts - PSE Funding            12/05            1,000.00            1,000.00            1,000.00
217   15100021               Fuel Stock - Colstrip 1&2                                     949,720.77          986,506.35        1,023,239.40
218   15100031               Fuel Stock - Colstrip 3&4                                   1,236,051.81        1,174,100.48        1,177,079.80
219   15100041               Fuel Stock - Colstrip 3&4 Fuel                                308,043.99          304,971.99          301,227.99


         11/21/2010                                                         Page 7
          A         B                               C                          D         E                 F                 G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                0.00             0.00

                                                                             1st Qtr
 6    Account Co. Code                       Account Description              Used     Sep-06            Oct-06            Nov-06
220   15100061               Fuel Stock - Crystal Mountain                                  57,954.85         57,233.51         37,460.83
221   15100081               Fuel Stock - Whitehorn #1                                     773,398.94        773,398.94        655,315.43
222   15100091               Fuel Stock - Frederickson #1                                  782,567.61        782,567.61        699,101.94
223   15100101               Fuel Stock - Fredonia 1&2                                   1,517,850.22      1,517,850.22      1,334,598.14
224   15100121               Fuel Stock - Frederickson #1                                    7,453.36        (10,408.78)       (18,713.34)
225   15100122               Fuel Stock - Propane SWARR Station                            295,705.88        295,705.88        295,705.88
226   15100151               Fuel Stock - Whitehorn Non-Core Gas Inv                        31,447.25         17,509.44         28,258.20
227   15100161               Fuel Stock - Frederickson Non-Core Gas                         (1,263.61)          (918.52)        (2,187.73)
228   15100171               Fuel Stock - Fredonia Non-Core Gas Inve                          (538.02)            68.17         (2,023.06)
229   15100181               Fuel Stock - Colstrip 1&2 Propane                             128,770.11        154,656.11         85,590.11
230   15100201               Fuel Stock - Tenaska - Oil                                  1,327,221.94      1,327,221.94      1,327,221.94
231   15100211               Fuel Stock - Pooled CT Non-Core Gas Inv         03/07
232   15101001               Fuel Stock - Encogen Oil                                             -                 -                 -
233   15101011               Fuel Stock - Encogen Natural Gas                                     -                 -                 -
234   15111001               Fuel Stock - Encogen Oil                        05/05         472,376.30        472,376.30        471,282.84
235   15111011               Fuel Stock - Encogen Natural Gas                05/05         (33,365.38)        (8,765.48)        26,882.05
236   15400023               Inventory - Pre-Capitalized Material                        7,564,411.33      7,647,104.94      8,241,596.23
237   15400031               Plant Materials - Colstrip 1 & 2                            3,240,894.87      3,176,930.87      3,189,276.87
238   15400033               Inventory Reserve Account - Pre-Capitalized M              (7,564,411.33)    (7,647,104.94)    (8,240,867.55)
239   15400041               Plant Materials - Colstrip 3 & 4                            2,495,687.79      2,447,715.79      2,456,975.79
240   15400061               Encogen Storeroom                               09/06       1,316,918.19      1,315,922.66      1,315,458.58
241   15400071               Hopkins Ridge Storeroom                         12/05         100,000.00        100,000.00        100,000.00
242   15400081               Wild Horse Wind Farm Storeroom                  12/06                -                 -                 -
243   15400101               Electric - Plant Material & Supplies                       20,666,191.31     22,024,069.91     22,112,434.46
244   15400102               Gas - Plant Material & Supplies                             7,282,394.10      7,450,724.11      7,480,531.91
245   15400103               Plant Material & Supplies                                   2,948,535.64      3,049,348.61      3,074,832.89
246   15400111               Inventory - Fredonia                            12/05         269,737.00        269,737.00        269,737.00
247   15400121               Inventory - Fredrickson                         12/05       1,302,661.00      1,302,661.00      1,302,661.00
248   15400131               Inventory - Whitehorn                           12/05         153,533.00        153,533.00        153,533.00
249   15400141               Inventory - Goldendale                          03/07
250   15400201               CT Site Inventories                                           391,145.08        391,145.08        391,145.08
251   16300023               Undistributed Stores Expense                                1,393,389.44      1,328,539.32      1,501,518.34
252   16300063               Undistributed Substation Equipment Stor                       254,512.35        285,654.20        273,725.16
253   16300073               Undistributed Communications Equip Stor                              -                 -                 -
254   16300083               Undistributed Intolight Stores Expense                               -                 -                 -
255   16410002               SGS-1 Gas Stored Underground                               42,314,873.85     39,021,887.30     32,364,125.39
256   16410012               SGS-2 Gas Stored Underground                                8,310,956.35      8,244,530.98      7,311,963.13
257   16410022               Clay Basin Gas Storage - 00925                             59,575,913.48     62,099,053.34     64,057,353.22
258   16410042               AECO - Gas Stored Underground                   09/05      11,506,560.46     11,506,560.46     11,444,782.30
259   16420002               Liquefied Natural Gas Stored                                  576,201.30        576,201.30        576,201.30
260   16420012               LNG - Gig Harbor                                               25,324.92         25,324.92         25,324.92
261   16500002               Gas - Prepaid Insurance                                        16,671.42         13,892.84         11,114.26
262   16500013               Prepmts - Puget Auto / General Liability                      405,713.63        227,526.85         49,340.07
263   16500011               Prepmts - Tucannon                              04/05                -                 -                 -
264   16500021               Prepmts - WIES - Blackout / Brownout                           13,901.82         12,164.09         10,426.36
265   16500031               Prepmts - BPA Reconductor Agreement             06/05                -                 -                 -
266   16500033               Prepmts - Puget Crime Insurance                                 8,479.36          6,359.53          4,239.70
267   16500043               Prepmts - Puget Dir & Officers Liab Ins                       971,396.45        820,941.65        670,486.85
268   16500051               Prepmts - BC Auto Liability                                    37,893.74         33,683.32         35,682.90
269   16500063               Prepmts - Puget Workman's Comp - Aegis                         21,477.13         10,738.52             (0.09)
270   16500073               Prepmts - Workman Comp / Letters of Credit                     62,920.94         58,321.55         43,867.16
271   16500083               Prepmts - All Risk Property Insurance                         797,007.94        664,173.29        531,338.64
272   16500093               Prepmts - King Air Aircraft Insurance                           4,579.80          2,289.88               -
273   16500103               Prepmts - M&M Consulting Fee                                   55,000.00         36,666.65         18,333.30
274   16500113               Prepmts - Pollution Control Bond                03/05         151,743.75        121,395.00         91,046.25
275   16500123               Prepaid- Transmission software                                115,467.73         76,978.45         38,489.17
276   16500241               Prepayments - Hopkins Ridge Prop Insurance      12/05                -                 -                 -
277   16500253               Prepmts - Misc - Prepaid Insurance                             12,300.12         12,465.62         11,551.12
278   16500263               Prepmts - Payroll Taxes                                              -                 -                 -
279   16500282               Prepaid Stanfield Meter Station Upgrade                              -                 -                 -
280   16500283               Prepaid SAP Support                                           207,943.78        138,629.18         69,314.58
281   16500313               Prepayments - Misc Employee Benefits            12/05           9,534.51               -                 -
282   16500333               Prepmts - Heavy Vehicle Licenses                                2,825.00          2,542.50          2,260.00
283   16500341               Prepmts - License Fee - Users of Water                               -                 -                 -
284   16500343               Prepmts - 3 yr. Websense License                                7,455.15          4,970.13          2,485.11
285   16500361               Prepmts - Electric - Municipal Taxes                            5,000.00          4,000.00          3,000.00
286   16500373               Prepmts - Interest                                            310,932.43        605,643.70      1,135,838.12
287   16500383               Microsoft Maintenance Contract
288   16500393               Prepmts - State Street Cond Trustee Fee                               -                 -                -
289   16500401               Prepmts - FERC License Fee - Lower Baker                        26,976.87         17,984.56         8,992.25
290   16500411               Prepmts - FERC License Fee - Upper Baker                        26,976.95         17,984.65         8,992.35


         11/21/2010                                                          Page 8
          A         B                               C                             D         E                 F                  G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                     -                0.00              0.00

                                                                                1st Qtr
 6    Account Co. Code                      Account Description                  Used     Sep-06            Oct-06            Nov-06
291   16500461               Prepmts - SCL - Bothell                                          175,922.63        164,194.42        152,466.21
292   16500471               Prepaid Sales Tax - Fredonia CT 3 & 4              03/05       2,587,577.50      2,543,720.25      2,499,863.00
293   16500501               Unamortized Premiums Paid on Unexpired Option                           -                 -                 -
294   16500551               Prepaid Exp - Hopkins Ridge Interconnec            03/05                -                 -                 -
295   16500553               Prepaid- Miscellaneous                                            86,421.75         77,134.14         67,846.53
296   16500563               Prepayments - Licensing Fees (Vehicles)                           38,232.57         25,594.91         17,031.46
297   16500573               Prepaid insurance - Liab - Navy Contrac                           39,873.71         35,778.71         42,887.71
298   16500581               Caminus Aces Prepaid Maintenance (elect                           43,712.13         38,855.22         33,998.31
299   16500582               Caminus GMS Prepaid Maintenance (gas)                             40,590.41         36,080.40         31,570.39
300   16500611               Prepaid Edison Electric Institute dues                           122,675.72         81,783.80         40,891.88
301   16500612               Prepaid American Gas Association Dues                             79,452.94         52,968.60         26,484.26
302   16500622               Prepaid NW Gas Association Dues                    12/06                -                 -                 -
303   16500623               Prepaid Subscrptns                                 04/05          11,458.31          9,166.64         11,874.97
304   16500633               Prepaid -2007 CISCO Smartnet (Dimension            03/07
305   16500641               Prepaid Rent for Skagit Svc Ctr                    07/07
306   16500713               Prepaid KWI Maintenance                                            36,650.00         18,500.00            350.00
307   16501003               Advance/Down Payments                                               3,350.00          5,167.32          5,167.32
308   16501011               Wildhorse Prepaid O&M to Vestas                    06/07
309   16501013               Prepaid - Future Year Expenses                     12/06                 -                 -                 -
310   16599011               Prepaid Colstrip 1&2 WECo Coal Resv Ded.           03/07
311   17100093               Interest Rec - Misc                                                     -                 -                  -
312   17100103               Interest Rec - River Oak                                                -                 -                  -
313   17100203               Interest Rec - Petersen Family Ltd.                                     -                 -                  -
314   17100303               Interest Rec - Newcastle Homeowners' As                            1,596.54               -               115.95
315   17100333               Interest Receivable - Sorestad                                          -                 -                  -
316   17300001               Electric - Accrued Utility Revenue                            65,157,473.00     84,977,860.00     102,605,584.00
317   17300002               Gas - Unbilled Revenue                                        24,143,763.10     54,048,998.92      86,535,467.92
318   17300011               Electric-Accrued Utility Revenue-Transp                          990,887.23      1,090,092.42         947,115.19
319   17300061               Unbilled Revenue, PSE customers, Electr                      (66,148,360.22)   (87,436,641.43)   (103,552,699.19)
320   17300062               Unbilled Revenue, PSE customers, Gas                         (24,143,763.10)   (54,048,998.92)    (86,535,467.92)
321   17400001               Energy Storage                                                14,431,468.49     14,607,734.89       7,805,440.76
322   17500001               Invest in Derivative Instruments - Opti                        1,599,192.00      1,526,366.00       1,526,366.00
323   17500021               FAS 133 Day 1 Gain Deferral - Electric             06/07
324   17600001               FAS 133 CFH Unrealized Gain ST                                10,758,327.00     10,758,327.00     10,758,327.00
325   17600002               FAS 133 Unrealized Gain ST                                     7,007,539.00      7,007,539.00      7,007,539.00
326   17600011               FAS 133 CFH Unrealized Gain LT                                10,059,983.00     10,059,983.00     10,059,983.00
327   17600012               FAS 133 Unrealized Gain LT                         06/05          84,749.00         84,749.00         84,749.00
328   17600023               FAS 133 CFH Unrealized Gain - Gwd Swap             12/05                -                 -                 -
329   17600051               FAS 133 Non-qualified NPNS - Electric Long-Term                6,832,466.00      6,832,466.00      6,832,466.00
330   17600061               FAS 133 Non-qualified NPNS - Electric Short-Term               4,238,880.00      4,302,014.00      4,081,987.00
331   17600071               FAS 133 Non-qualified NPNS - LT Reserve                       (6,832,466.00)    (6,832,466.00)    (6,832,466.00)
332   17600081               FAS 133 NQ NPNS ST RESERVE                                    (4,238,880.00)    (4,302,014.00)    (4,081,987.00)
333   18100003               6.74% MT Notes Due 06/15/18 - Unamort Debt Ex                  1,181,711.28      1,173,300.52      1,164,889.76
334   18100063               9/1/20 Bonds 27th - Unamort Debt Expense                          69,806.00         69,388.00         68,970.00
335   18100083               Med Term Notes - B - Unamort Debt Expense                         59,402.25         58,491.24         57,580.23
336   18100093               Med Term Notes - C - Unamort Debt Expense                        200,076.47        196,083.70        192,090.93
337   18100153               8.14% MT Notes Due 11/30/06 - Unamort Debt Ex                      2,299.90          1,150.03               -
338   18100163               7.75% MT Notes Due 2/1/07 - Unamort Debt Exp                      18,640.94         13,980.68          9,320.42
339   18100193               $200M 2 year floating rate note unamort                                 -                 -                 -
340   18100203               $250M 30 Year Senior Notes                         05/05       2,351,152.55      2,344,317.80      2,337,483.05
341   18100231               1995 Conservation Bonds - Unamort Debt Exp                              -                 -                 -
342   18100253               8.06% MT Notes Due 6/19/06 - Unamort Debt Exp                           -                 -                 -
343   18100333               7.70% MT Notes Due 12/10/04 - Unamort Debt Ex                           -                 -                 -
344   18100400  1020         Unamortized Debt Issuance Cost                     12/05         287,012.06        281,384.37        275,756.68
345   18100423               7.35% MT Notes Due 2/1/24 - Unamort Debt Exp                            -                 -                 -
346   18100433               7.80% MT Notes Due 5/27/04 - Unamort Debt Exp                           -                 -                 -
347   18100463               CAP Securities - Unamort Debt Exp                                367,616.73        366,134.40        364,652.07
348   18100473               7.02% MT Note Issued - Unamort Debt Expen                      2,141,554.32      2,133,123.00      2,124,691.68
349   18100483               6.46% MTN Series B Due 3/9/09 - Unamort                          267,738.28        258,600.45        249,462.62
350   18100493               7.00% MTN Series B Due 3/9/29 - Unamort                          714,418.34        711,765.47        709,112.60
351   18100503               7.96% MTN, Series B Due 2/22/10 - Unamo                          580,953.93        566,697.39        552,440.85
352   18100513               7.61% MTN, Series B Due 9/8/08 - Unamor                           47,277.45         45,248.37         43,219.30
353   18100523               7.69% MTN Due 2/1/11 - Unamort Debt Exp                          792,011.65        776,780.66        761,549.67
354   18100543               8.40% Capital Trust II 6/30/41 - Unamor                                 -                 -                 -
355   18100563               5.0% PCB-Series 2003A due 03/01/2031-Un                        5,392,218.15      5,373,814.67      5,355,411.19
356   18100573               5.1% PCB-Series 2003B due 03/01/2031-Un                          911,294.86        908,184.64        905,074.42
357   18100583               PSE $350M 3 Year Credit Facility Unamor                        1,246,762.91      1,223,674.71      1,200,586.51
358   18100593               Infrastrux $150M 3 Year Credit Facility                                 -                 -                 -
359   18100603               $500M 3 Year Credit Facility Legal Unam                                 -                 -                 -
360   18100623               6.724% MTN due 6/15/2036 - Unamort Debt            06/06                -                 -                 -
361   18100653               Hybrid Security 2007 - Unamort Debt Exp            04/07


         11/21/2010                                                             Page 9
          A         B                           C                         D               E                 F                 G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                0.00              0.00

                                                                        1st Qtr
 6    Account Co. Code                   Account Description             Used           Sep-06            Oct-06            Nov-06
362   18100813           PSE New Credit Agreement-364 days-Unamo                                   -                 -                 -
363   18100823           PSE AR Securitization - 3 years-Unamort                                   -                 -                 -
364   18100833           3.363% MT Notes due 6/1/08 - Unamortize                            392,176.55        372,567.73        352,958.91
365   18100993                                                           12/05
                         5.197% Snr Notes Due 10/01/15 - Unamort Debt Expense             1,089,485.92      1,079,398.09      1,069,310.26
366   18101023                                                           0
                         6.724% MTN due 6/15/2036 - Unamort Debt Expense9/06              2,401,508.75      2,398,159.42      2,391,413.54
367   18101033                                                           09/06
                         6.274% Senior Notes Due 3/15/2037 - Unamortized Debt Expense     2,721,564.41      2,777,907.76      2,828,438.27
368   18101043           Hedging Credit Facility - Unamort Debt Expense  03/07
369   18101053           6.974% Jr Sub Notes (Hybrid) due 6/1/20         07/07
370   18210051           12/26/96 Snow / Ice Storm - Extr Prpty Loss                               -                 -                 -
371   18210171           11/23/98 Storm Damage - Catastrophic                                      -                 -                 -
372   18210181           1/16/00 Windstorm - Extr Property Loss                                    -                 -                 -
373   18210191           12/4/03 Wind Storm - Extr Property Los                          10,331,282.43      9,817,468.43      9,303,654.43
374   18210201           2006 Storm Excess Costs                         03/06            7,545,051.08      7,545,075.59     23,206,608.23
375   18210211           2007 Storm Excess Costs                         03/07
376   18220001           White River Preliminary Survey Tunnel I                             95,685.12         92,141.21         88,597.30
377   18220011           White River Plant Costs Reg Asset                               65,824,332.04     65,824,332.04     65,824,332.04
378   18220021           White River Land Reg Asset                                         744,794.53        744,794.53        744,794.53
379   18220031           White River Accum Depreciation to 1/15/                        (18,840,989.28)   (18,840,989.28)   (18,840,989.28)
380   18220041           White River Accum Amort. from 1/16/04 R                         (4,048,151.24)    (4,172,709.74)    (4,297,268.24)
381   18230001           Tenaska Regulatory Asset                                       168,606,505.00    166,888,588.00    165,170,671.00
382   18230002 GDFIT-RclsRegulatory Asset                                                25,207,624.00     25,207,624.00     25,207,624.00
383   18230011 GDFIT-RclsTenaska -Tax Indemnification                                              -                 -                 -
384   18230021           Electric Conservation not in RB                                 17,547,471.78     19,599,460.27     23,269,484.09
385   18230031           Electric - Def AFUDC - Regulatory Asset                         32,827,213.83     32,865,317.17     33,088,858.36
386   18230032           Gas Conservation - Tracker Programs                              4,310,614.40      4,855,087.18      5,352,452.84
387   18230041           Electric - Colstrip Common FERC Adj - Reg Ass                   21,589,277.00     21,589,277.00     21,589,277.00
388   18230042           UG950288 DSM Tracker Balance                                     3,085,258.28      2,772,206.06      2,267,906.79
389   18230051           Electric - Accum Amort Colstrip Common FERC A                  (11,385,603.24)   (11,433,643.13)   (11,481,683.02)
390   18230061           Electric - Colstrip Def Depr FERC Adj - Reg A                    2,461,582.00      2,450,015.00      2,438,448.00
391   18230071           Electric - BPA Power Exch Invstmt - Reg Asset                  113,632,921.00    113,632,921.00    113,632,921.00
392   18230081           Electric - BPA Power Exch Inv Amort - Reg Ass                  (75,721,847.99)   (76,015,732.99)   (76,309,617.99)
393   18230131           Electric - SFAS106 Post Ret Bene - Reg Asset                     1,387,556.00      1,369,056.00      1,350,556.00
394   18230171           Cabot Oil & Gas - Encogen Regulatory Asset                       5,141,532.97      4,923,699.64      4,705,866.31
395   18230181           Conservation Trust Asset                                                  -                 -                 -
396   18230191           Carrying Cost-Ratebase Cap OH Tax Reduct        12/05            2,562,496.26      2,925,632.89      3,279,061.79
397   18230192           Carrying Cost-Ratebase Cap OH Tax Reduct        12/05            1,769,703.69      2,020,492.05      2,264,576.10
398   18230221           Electric - Accum Unamort Consrv Costs                                3,463.98          2,596.64          1,729.30
399   18230231           Hopkins Ridge BPA Trans Upgrade 05TX-11905      12/05           10,022,184.00      9,900,752.00      9,028,314.41
400   18230241           Electric - Retail Wheeling Pilot - Reg. Assets  06/06                     -                 -                 -
401   18230281           Electric - Gross PCA                                             2,269,066.00      2,269,066.00      2,269,066.00
402   18230291           Electric - Gross PCA - Contra                                   (2,269,066.00)    (2,269,066.00)    (2,269,066.00)
403   18230301           Interest on PTC Deferred Tax                    12/05             (175,673.78)      (209,241.80)      (256,973.61)
404   18230361           Interest on PTC Deferred Tax - Contra           09/06              175,673.78        209,241.80        256,973.61
405   18230311           Env Rem - UG Tank - Whidbey Is. (Future         03/06               15,000.00         15,000.00         15,000.00
406   18230321           Env Rem - UG Tank - Tenino (Future Cost         03/06               52,471.63         52,471.63         52,471.63
407   18230331           Env Rem - UG Tank - White River (Future         03/06                     -                 -                 -
408   18230351           Chelan PUD Contract Initiation                  06/06           93,104,481.78     93,904,340.75     94,704,199.72
409   18230371           Hopkins Ridge BPA Trans Upgrade 02TX-11040      03/07
410   18230381           Goldendale Deferral - UE-070533                 03/07
411   18230391           Goldendale Carrying Costs - UE-070533           03/07
412   18230402           Gas Conservation - Equity Kicker on Low Inc P                          713.45            844.05          1,016.00
413   18230422           Water Heater Programs in Rates UG-950278                                  -                 -                 -
414   18230432           Gas Rental Equip Pipe & Vent UE-001315                           2,861,155.03      2,861,449.20      2,861,758.77
415   18230442           Gas Rental Equip Pipe & Vent Amortize U                         (1,146,414.83)    (1,158,697.91)    (1,170,985.56)
416   18230461           Residential Exchange Deferral UE-071024
417   18230471           Residential Exchange Carrying Costs UE-
418   18230621           Cons Costs NIRB - 1998 Conservation Rider                      (23,139,475.38)   (25,580,671.00)   (28,376,754.97)
419   18230631           FAS 109 Taxes                                                   94,061,689.00     94,061,689.00     94,061,689.00
420   18230641           White River Relicensing & CWIP Reg Asse                                   -            6,753.22               -
421   18230691           White River Salvage                                               (473,284.51)      (473,284.51)      (473,284.51)
422   18230711           PCA YR #2 Gross                                                 30,203,454.00     30,203,454.00     30,203,454.00
423   18230721           PCA YR #2 Gross - Contra                                       (30,203,454.00)   (30,203,454.00)   (30,203,454.00)
424   18230731           PCA YR #3 Gross                                                 10,302,187.00     10,302,187.00     10,302,187.00
425   18230741           PCA YR #3 Gross - Contra                                       (10,302,187.00)   (10,302,187.00)   (10,302,187.00)
426   18230751           PCA YR #4 Gross                                 07/05          (10,522,768.00)   (10,522,768.00)   (10,522,768.00)
427   18230761           PCA YR #4 Gross - Contra                        07/05           10,522,768.00     10,522,768.00     10,522,768.00
428   18230811           PCA YR #5 Gross                                 09/06          (17,734,169.00)    (6,386,740.00)    (7,264,905.00)
429   18230821           PCA YR #5 Gross - Contra                        09/06           17,734,169.00      6,386,740.00      7,264,905.00
430   18230831           PCA YR #6 Gross                                 03/07
431   18230841           PCA YR #6 Gross # Contra                        03/07
432   18230771           PCA Company Portion                                             13,283,129.00     20,763,473.00     19,885,308.00


         11/21/2010                                                    Page 10
          A         B                              C                          D               E                 F                 G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                      -                0.00              0.00

                                                                            1st Qtr
 6    Account Co. Code                       Account Description                Used        Sep-06            Oct-06            Nov-06
433   18230781               PCA Company Portion - contra                                   (13,283,129.00)   (20,763,473.00)   (19,885,308.00)
434   18230791               PCA Customer Portion                                             1,234,643.00      5,101,727.00      5,101,727.00
435   18230801               PCA - Customer Deferral Contra                                            -                 -                 -
436   18230901               White River Conveyance Costs Reimbursem            07/04         1,725,489.03      1,783,236.31      1,835,726.09
437   18230921               Virtual Right of Way                                            20,864,857.22     20,495,672.22     20,126,487.22
438   18230941               2001 Rate Case Expenses - Electric                                 357,277.24        336,277.24        315,277.24
439   18230942               2001 Rate Case Expenses - Gas                                      488,829.24        460,075.24        431,321.24
440   18230961               WHR Conveyence Costs - Army Corp Reimbursement     03/07
441   18230971               White River Land Sales Costs                       04/07
442   18232221               Env Rem - Buckely Headworks Site Est Fu                          1,242,526.51      1,242,526.51      1,242,526.51
443   18232241               Buckley Headworks Remediation Costs                                       -                 -                 -
444   18232251               Buckley Ph II Burn Pile & Wood Debris E                            257,473.49        297,740.08        310,394.76
445   18232271               Env Rem - Duwamish River Site (former G                             56,800.68         56,800.68         56,800.68
446   18232281               Env Rem - Olympia Svc Capacitor Site                                      -                 -                 -
447   18232291               Env Rem - Bellevue G.O.UST Site Est Fut                                   -                 -                 -
448   18233051               Env Rem - UG Tank -Baker Lodge                                            -                 -                 -
449   18233061               Env Rem - UG Tank -Poulsbo Service Cent                             10,000.00         10,000.00         10,000.00
450   18233071               Env Rem - UG Tank - Kent Fleet                                            -                 -                 -
451   18233081               Env Rem-Olympia SVC Capacitor Site Futu                                   -                 -                 -
452   18233091               Tenino Service Center - UG Tank - Env              03/06            22,528.37         22,528.37         22,528.37
453   18233101               Env. Rem. - Bremerton UST Def Site                 03/07
454   18233121               Env Rem - UG Tank - Bremerton ( Future C           06/07
455   18236021               White River Relicensing - UE-040641                09/06        15,256,064.07     15,256,064.07     15,256,064.07
456   18236022               Env Rem - UG Tank - Estimated Future Co                            131,874.89        131,874.89        131,874.89
457   18236031               White River Safety & Regulatory - UE-040641        09/06         2,873,005.76      2,873,005.76      2,873,005.76
458   18236041               White River Water Rights - UE-040641               09/06          (228,709.77)      (228,709.77)      (228,709.77)
459   18236051                                                                  2004
                             White River Relicensing - UE-040641 - Post Jan 15, 09/06           105,658.27        106,833.27        106,833.27
460   18236061                                                                   Jan 15,
                             White River Safety & Regulatory - UE-040641 - Post09/06 2004     3,232,030.03      3,392,278.50      3,763,585.07
461   18236071                                                                  09/06
                             White River Water Rights - UE-040641 - Post Jan 15, 2004         2,225,803.15      2,307,729.19      2,370,622.77
462   18236612               Env Rem - UG Tank - Crossroads Operating Base                             -                 -                 -
463   18236812               Env Rem - UW Tacoma                                                       -                 -                 -
464   18237112               Env Rem - Swarr Station                                            172,464.61        174,352.86        176,808.11
465   18237122               Env Rem - South Seattle GS                         06/07
466   18238001               2004 Rate Case Costs - Electric                                    509,090.51        479,144.01        449,197.51
467   18238002               2004 Rate Case Costs - Gas                                         225,149.60        212,301.60        199,453.60
468   18238003               2004 Rate Case Costs - Common                                             -                 -                 -
469   18238011               Power Cost Only Ratecase Proceeding Costs                                 -                 -                 -
470   18238021               Contra Power Cost Only Ratecase Proceeding Costs                          -                 -                 -
471   18239001               Low Income Grants - Electric                                    17,656,916.90     17,840,488.21     18,133,713.38
472   18239002               Low Income Grants - Gas                                          6,291,885.95      6,344,029.29      6,387,631.36
473   18239011               PSE Low Income Program Costs - Electric                            659,537.19        689,410.71        702,021.61
474   18239012               PSE Low Income Program Costs - Gas                                 322,131.53        338,993.80        346,112.09
475   18239021               Low Income Agency Admin Fees - Electric                          3,973,203.77      4,007,217.20      4,197,973.69
476   18239022               Low Income Agency Admin Fees - Gas                               1,919,241.70      1,938,440.77      2,046,114.34
477   18239031               Contra Low Income Program - Electric                           (22,289,657.86)   (22,537,116.12)   (23,033,708.68)
478   18239032               Contra Low Income Program - Gas                                 (8,533,259.18)    (8,621,463.86)    (8,779,857.79)
479   18239041               Conservation & Renewable Discount Progr                         13,432,759.24     13,626,605.59     13,840,658.57
480   18239051               BPA Reimbursement of C&R Costs - Electr                        (13,432,759.24)   (13,432,759.24)   (13,432,759.24)
481   18239061               PCA Customer Portion - Interest                                  1,175,995.00      1,185,428.00      1,219,686.00
482   18300111               Elec-White River Tunnel Inspection                 03/07
483   18300121               Elec-Update Seismic Analysis for Baker                             657,177.29        657,177.29        657,177.29
484   18400013               Land Transportation Clearing                                       345,782.85        (37,014.44)      (682,797.10)
485   18400123               Employee Related Taxes Clearing                                    341,863.99        146,146.00       (114,813.56)
486   18400143               Employee Benefits Clearing                                        (507,450.36)      (618,298.17)      (958,643.15)
487   18400153               Accounts Payable Suspense                                                 -                 -                 -
488   18400223               Master Card Central Billing - Clearing                                    -                 -                 -
489   18400483               Employee Incentive Plan Clearing                                 1,730,362.73      1,898,143.39      2,076,082.93
490   18400703               CLX Other Miscellaneous Credits                                           -                 -                 -
491   18401013               CLX Balance Transfer                                                      -                 -                 -
492   18401023               CLX Bank Credit Adjustments                                               -                 -                 -
493   18401033               Credit Balance Refund Clearing                     03/07
494   18401063               CLX - Account Credit Adj for Rule 7                                       -                 -                 -
495   18500003               JO1 Job Orders Temporary Facilities                               (244,880.75)      (282,244.49)      (264,402.73)
496   18600003               $200M 2 year floating rate note issuanc                                   -                 -                 -
497   18600011               OWIP - Electric - Non-Temp Facility & Damage                       (51,961.70)       (52,705.85)       (52,705.85)
498   18600021               Upper Baker Structure Fire- Interim Mit            12/04             6,618.97          6,618.97          6,618.97
499   18600013               JO2 Job Orders Non-Temp Facilities                               1,277,691.76      1,718,979.93      1,143,003.82
500   18600053               ZCLM Damage Claim Orders                                         1,182,129.44      1,053,532.25        751,464.24
501   18600063               Cashiers Shortages - Misc Def Debits                                   728.26            733.55            733.55
502   18600073               Intang FAS87 Pension Asset - Misc Def Debits                     6,064,520.00      6,064,520.00      6,064,520.00
503   18600082               Env Rem - Lake Union Legal Costs                                    98,347.26        100,730.97        100,730.97


         11/21/2010                                                        Page 11
          A         B                             C                             D         E                  F                  G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                    -                 0.00               0.00

                                                                              1st Qtr
 6    Account Co. Code                       Account Description               Used     Sep-06             Oct-06             Nov-06
504   18600083               Prepd Pens Cost Excess Contrib - Misc Def Deb              122,535,468.00     122,448,510.00     122,361,552.00
505   18600091               Generating Plant Expenses                                             -                  -                  -
506   18600101               Unamortized AFUCE Gross Up (2/97-12/02)                               -                  -                  -
507   18600121               Wind Resource Acquisition                                             -                  -                  -
508   18600122               Gas - Misc Def Debits                            09/05                -                  -                  -
509   18600123               Cashiers Shortages - CLX                                           517.27             677.89             854.30
510   18600131               All Source Resource Acquisition                                       -                  -                  -
511   18600141               PTC Credits (Sch 95a)                            12/05       4,030,943.20       4,520,197.37       4,199,711.12
512   18600143               CEO1 186 Orders Billed by G/L                                  840,383.72       1,060,725.77         947,360.46
513   18600151               PTC Credits (Sch 95a) Contra                     12/05      (4,030,943.20)     (4,520,197.37)     (4,199,711.12)
514   18600161               Advance Pmt Montana Firm Contract - Misc Def                   216,844.33         212,592.49         208,340.65
515   18600193               2004 Credit Facility                                                  -                  -                  -
516   18600203               Def Debits - Misc Def Debits                                          -                  -                  -
517   18600213               2005 - ShelfReg                                  04/05                -                  -                  -
518   18600283               2006 - Shelf Registration                        03/06          39,484.45          39,484.45          39,484.45
519   18600291               Redmond Ridge Soil Mgmt Agmt
520   18600321               Residential Exchange - Misc Deferred De                      1,554,550.08                -                  -
521   18600323               2002 Universal Shelf                                                  -                  -                  -
522   18600341               Whitehorn Turbine Repair                         09/06                -                  -                  -
523   18600393               Deferred Debits - CFS Parts Warranty Re                               -                  -                  -
524   18600441               Real Estate Brokerage Fee                                      141,295.71         139,708.12         138,120.53
525   18600473               SFAS 132 Supplemental Death Intangible           03/06                -                  -                  -
526   18600511               PCA FAS 133 Derivative                                                -                  -                  -
527   18600512               PGA FAS 133 Net Unrealized Gain/(Loss)                      65,856,776.00      65,856,776.00      65,856,776.00
528   18600561               SFAS 71 - Snoqualmie License Expenses            12/04       2,180,868.00       2,180,868.00       2,180,868.00
529   18600601               Limited Use Permit PSPL RR ROW                                        -                  -                  -
530   18600613               2005 A/R Securitzation                                                -                  -                  -
531   18600701               White River Conveyance Costs                                          -                  -                  -
532   18600703               APB-25 Restricted Stock Grant                                  101,439.12          97,537.62          93,636.12
533   18600713               November 2005 Equity Issuance                                         -                  -                  -
534   18600813               PSE New Credit Agreement - 364 days                                   -                  -                  -
535   18600823               PSE A/R Securitization - 3 years Facili                               -                  -                  -
536   18600953               1900-Restructuree maturing $250mm credi                               -                  -                  -
537   18600983               1900-2004 Shelf Registration                                          -                  -                  -
538   18600993               5.197% Senior Notes Due 10/01/15                                      -                  -                  -
539   18601033               6.274% Senior Notes Due 3/15/2037                12/06                -                  -             2,092.80
540   18601051               FIN 48 Capitalized Overheads - Electric          03/07
541   18601052               FIN 48 Capitalized Overheads - Gas               03/07
542   18608022               Env Rem - Estimated Future Costs Misc Gas Sit               29,988,664.26      29,988,664.26      29,988,664.26
543   18608062               Env Rem - Gas Historical Actual Ins Recoverie              (66,060,679.74)    (66,064,319.43)    (66,065,075.04)
544   18608112               Env Rem - Tacoma Tide Flats Remediation Costs               37,150,178.33      37,160,996.97      37,209,460.49
545   18608142               Env Rem - Tacoma Tide Flats Legal Costs                      9,351,936.58       9,351,936.58       9,351,936.58
546   18608152               Env Rem - Tac Tide Flts Historical Internal C                  209,796.52         209,796.52         209,796.52
547   18608212               Env Rem - Everett Remediation Costs                          1,296,086.49       1,303,897.94       1,307,834.99
548   18608242               Env Rem - Everett Legal Costs                                    8,717.50           8,717.50           8,717.50
549   18608312               Env Rem - Chehalis Remediation Costs                         2,496,551.21       2,496,846.21       2,496,846.21
550   18608412               Env Rem - Gas Works Remediation Costs                        2,573,728.54       2,573,728.54       2,573,728.54
551   18608442               Env Rem - Gas Works Legal Costs                                856,121.11         856,121.11         856,121.11
552   18608452               Env Rem - Gas Works Historical Internal Costs                      366.95             366.95             366.95
553   18608512               Env Rem - WSDOT Federal/State Remediati                               -                  -                  -
554   18608542               Env Rem - WSDOT Fedl/State Legal Costs                         379,591.40         379,591.40         379,591.40
555   18608612               Env Rem - WSDOT Upland Remediation Costs                       769,040.33         769,040.33         769,040.33
556   18608642               Env Rem - WSDOT Fedl/State Legal Costs                          15,888.20          15,888.20          15,888.20
557   18608712               Env Rem - WSDOT Thea Foss Remediation Costs                  3,033,714.27       3,056,083.41       3,069,305.69
558   18608742               Env Rem - WSDOT Thea Foss Legal Costs                        3,065,933.28       3,082,446.89       3,095,184.38
559   18608812               Env Rem - Tulalip Remediation Costs                                995.00             995.00             995.00
560   18608912               Env Rem - System Oil Insur Lit Legal Co                          1,519.00                -                  -
561   18608941               Env Rem - Onmnibus Insur Lit Legal Cost                               -                  -                  -
562   18608942               Env Rem - Onmnibus Insur Lit Legal Cost                      3,066,310.15       3,068,486.15       3,070,464.20
563   18609112               Env Rem - 5th & Jackson Remediation Costs                       10,680.71          10,680.71          10,680.71
564   18609122               Env Rem - 5th & Jackson Remedia Reimbur                               -                  -                  -
565   18609132               5th & Jackson Legal Costs                                             -                  -                  -
566   18609142               5th & Jackson Indemnity                                               -                  -                  -
567   18609212               Env Rem - Mercer Street Remediation Costs                       66,942.15          66,942.15          66,942.15
568   18609312               Env Rem - Quendall Terminal Remediation                      5,845,940.86       5,903,978.48       5,969,120.62
569   18609522               Env Rem - Quendall Terminal Legal Costs          05/05          58,387.41          58,943.25          59,043.75
570   18609532               Env Rem - Bay Station (Elliot Ave) MGP           12/06                -                  -                  -
571   18609542               Env Rem - Olympia ( Columbia Street) MGP         06/07
572   18601003               June 2006 $250M 30 Year Notes Issuance           09/06                  -                  -                  -
573   18630031               WUTC-AFUDC                                       07/07
574   18700001               Electric - Def Losses fr Disposition of Utili                    603,713.97         587,123.98         555,741.65


         11/21/2010                                                          Page 12
          A         B                             C                           D           E                   F                   G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                  0.00                0.00

                                                                            1st Qtr
 6    Account Co. Code                      Account Description              Used      Sep-06              Oct-06              Nov-06
575   18700002               Def Losses fr Disposition of Utility Pl         03/05         192,391.82          192,391.82          192,391.82
576   18700003               Def Losses fr Disposition of Utility Pl         06/05       1,705,766.53        1,705,766.53        1,705,766.53
577   18700011               Def Loss Disp Plt. - Electric                   03/07
578   18700012               Def Loss Disp Plt. - Gas                        03/07
579   18700021               Deferred Losses post 12/31/05 Property          03/07
580   18700022               Deferred Losses post 12/31/05 Property          03/07
581   18900013               Unamort Loss on Reacquired Debt - 1995                         185,678.00          184,150.00          182,622.00
582   18900083               8-7/8% Series 10/1/06 - Unam Loss Reacq Debt                          -                   -                   -
583   18900153               8.25% Series 4/1/96 - Unam Loss Reacq Debt                      36,392.67           27,294.45           18,196.23
584   18900173               9-5/8% Series 9/15/94 - Unam Loss Reacq Debt                 2,927,255.62        2,913,182.27        2,899,108.92
585   18900183               $200M VRN - Amort of Debt Retirement            05/05          489,814.11          488,390.23          486,966.35
586   18900193               8.231% Trust Preferred Notes - Amort of         06/05        4,749,362.60        4,730,211.94        4,711,061.28
587   18900223               9.375% PEI Bonds 2017 - Unam Loss Reacq Debt                          -                   -                   -
588   18900243               9.14% Med Term Notes Due 06/15/18- Unam Loss                    41,110.92           40,819.35           40,527.78
589   18900253               7.05% PCB Series 1991A-Unamort Loss on                       1,110,481.14        1,106,691.10        1,102,901.06
590   18900263               7.25% PCB Series 1991B-Unamort Loss on                         843,874.25          840,994.13          838,114.01
591   18900273               6.8% PCB Series 1992-Unamort Loss on Re                      2,583,904.41        2,575,085.62        2,566,266.83
592   18900283               5.875% PCB Series 1993-Unamort Loss on                         788,604.89          785,913.41          783,221.93
593   18900293               8.4%WING MTN SERIES A DUE 1/13/2022 (rd                         17,401.65           17,306.56           17,211.47
594   18900303               8.39%WNG MTN SERIES A DUE 1/13/2022 (rd                         40,603.17           40,381.29           40,159.41
595   18900313               8.4% PP MTN SERIES A DUE 5/7/07 (rdeemd                          3,529.83            3,025.57            2,521.31
596   18900323               8.25% WNG MTN SERIES A DUE 8/12/22, rde                        994,564.10          989,356.96          984,149.82
597   18900333               8.2% PSPL MTN SERIES B DUE 12/21/12 rde                        617,744.77          609,508.18          601,271.59
598   18900343               8.59% PSPL MTN SERIE A DUE 4/9/12 rdeem                         84,934.53           83,647.65           82,360.77
599   18900353               7.19% WNG Series B due 8/18/2023                               179,376.03          178,488.04          177,600.05
600   18900363               Unamort Loss on Reaqu Debt -$55 Million                               -                   -                   -
601   18900373               8.40% Cap Trst - Unamort Reacq Debt             06/06        5,861,385.91        5,844,967.46        5,828,549.01
602   18900383               8.231% Capital Trust I Pfd Stock Due 6/1/2      06/07
603   19000033               DFIT - FAS 133 CFH TLOCK ST                     03/05         412,105.00          412,105.00          412,105.00
604   19000032               DFIT - FAS 133 ST Asset - Gas                   12/05      25,340,499.00       25,340,499.00       25,340,499.00
605   19000052               DFIT - FAS 133 Asset - PGA                      03/05                -                   -                   -
606   19000053               FIT - FAS 133 Unrealized Loss Fwd Swap          06/05                -                   -                   -
607   19000081               DFIT - FAS 133 ST Asset - Electric              03/05       4,870,689.00        4,847,098.00        4,847,098.00
608   19000093 CDFIT-RclsVacation Pay - Accum Def Inc Taxes                              2,720,491.00        2,720,491.00        2,720,491.00
609   19000393               Deferred FIT - FAS 133 Fwd Swap Short Term      09/06           7,474.00            7,474.00            7,474.00
610   19000481               Deferred FIT - FAS 143 ARO Gain/Loss on Settlement
611   19000552               Def FIT - Bad Debts                                            294,967.00          301,967.00          308,967.00
612   19000562               Def FIT - Demand Charges                                     1,244,307.00        1,244,307.00        1,244,307.00
613   19000572               Def FIT - JP Storage 263A                                      180,282.00          180,282.00          180,282.00
614   19000652               Def FIT - Demand Side Mgmt                                  (2,646,906.00)      (2,709,906.00)      (2,773,906.00)
615   19100012               Current Demand Def - Unrec Purch Gas Costs                  22,814,355.87       11,307,013.37        7,704,419.38
616   19100022               Curr Commodity Def - Unrec Purch Gas Costs                  56,396,131.12      (16,175,004.17)     (19,582,386.78)
617   19100132               Interest Curr Comm.- Unrcvd Purch Gas C                      3,261,512.40          384,231.74          274,852.78
618   19100142               Interest Curr Demand-Unrcvd Purch Gas C                        602,503.81          344,651.68          419,772.66
619   19100152               PGA Amort - Demand                                             162,006.96       12,177,348.91       11,457,390.13
620   19100162               PGA Amort - Dommod                                             415,864.09       57,669,236.89       54,285,336.77
621   28300012               DFIT - FAS 133 Liability - PGA                  03/06      (23,049,870.00)     (23,049,870.00)     (23,049,870.00)
622   28300031               DFIT - FAS 133 ST Liability - Electric          03/05       (4,325,132.00)      (4,299,643.00)      (4,299,643.00)
623   28300152               DFIT - FAS 133 ST Liability - Gas               03/05       (2,452,639.00)      (2,452,639.00)      (2,452,639.00)
624   28300053               DFIT - FAS 133 Frwd Swap Int ST                 06/06         (248,764.00)        (248,764.00)        (248,764.00)
625   TOTAL ASSETS                                                                    6,750,293,358.27    6,893,187,060.62    7,082,538,976.19
626   Total Profit/Loss Current Year                                                   (119,571,136.85)    (129,677,792.91)    (153,363,654.50)
627                  1020    Total Profit and Loss
      Total Profit/Loss Current Year                                         12/05          932,801.42        1,005,273.94        1,125,774.90
628   19000003 CDFIT-Rcls Def FIT Deferred Compensation                                  12,311,433.33       12,513,433.33       12,420,433.33
629   19000011               Deferred FIT - Tenaska Regulatory Liabi                               -                   -                   -
630   19000012 GDFIT-Rcls Gas - Accum Def Income Taxes                                             -                   -                   -
631   19000013 CDFIT-Rcls Def FIT FAS 106 Retirement Benefits                             3,133,505.00        3,133,505.00        3,133,505.00
632   19000021               Def FIT - White River Water Right                            1,871,000.00        1,705,000.00        1,775,000.00
633   19000022 GDFIT-Rcls Gas - Merchandise - Accum Def Income Taxes                               -                   -                   -
634   19000023 CDFIT-Rcls Deferred Revenue Connext - Accum Def Income Tax                 2,997,000.00        2,946,000.00        2,895,000.00
635   19000041               CIAC after 10/8/76 - Accum Def Income Tax                       11,583.58           11,583.58           11,583.58
636   19000042               DFIT - FAS 133 LT Asset - Gas                   09/05          191,674.00          191,674.00          191,674.00
637   19000043               DFIT - FAS 133 CFH TLOCK LT                     05/05       11,397,227.00       11,362,898.00       11,328,569.00
638   19000051               CIAC - 1986 Changes - Accum Def Income Tax                     (13,573.00)         (16,573.00)         (19,573.00)
639   19000061               CIAC - 7/1/87 - Accum Def Income Tax                        53,795,477.00       54,797,477.00       54,692,477.00
640   19000062               Pipeline Capacity Assignment                    12/05       16,467,000.00       16,150,000.00       15,844,000.00
641   19000073               DFIT - Gain on Sale of Crossroads Building      12/05          820,000.00          820,000.00          820,000.00
642   19000083 CDFIT-Rcls Pension Liability - Accum Def Inc Taxes                                  -                   -                   -
643   19000091               DFIT - FAS 133 LT Asset - Electric              06/05           77,711.00           77,711.00           77,711.00
644   19000111               Land Sales - Accum Def Inc Taxes                               518,348.00          518,348.00          518,348.00
645   19000121               Cabot Gas Contract - Accum Def Inc Taxe                        864,000.00          823,000.00          782,000.00


         11/21/2010                                                        Page 13
          A         B                             C                            D          E                  F                  G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                 0.00               0.00

                                                                             1st Qtr
 6    Account     Co. Code                 Account Description                Used     Sep-06             Oct-06             Nov-06
646   19000123              SERPS - Accum Def Inc Taxes                                     33,009.00          33,009.00          33,009.00
647   19000131              DFIT - FAS 133 Asset PCA - L/T                   03/05                -                  -                  -
648   19000133   CDFIT-Rcls Non-Qual SRP - Officers - Accum Def Inc Taxes                8,229,169.00       8,229,169.00       8,229,169.00
649   19000141              DFIT Gain on Skagit Sale
650   19000153              L-T Incentive Plan - Accum Def Inc Taxes                               -                  -                  -
651   19000161              Env Clean-Up - Accum Def Inc Taxes                                     -                  -                  -
652   19000163              DFIT - LTIP Restricted Stock                     12/06                 -                  -                  -
653   19000173              DFIT - Officer Restricted Stock                  12/06                 -                  -                  -
654   19000181              Electric - Env Remediation Costs - Accum Def                    398,000.00         398,000.00         398,000.00
655   19000221   CDFIT-Rcls SFAS106 Operating - Accum Def Inc Taxes                                -                  -                  -
656   19000233   CDFIT-Rcls SFAS106 Non-Operating - Accum Def Inc Taxes                            -                  -                  -
657   19000243   CDFIT-Rcls SFAS106 Plan Curtail Loss - Accum Def Inc Tax                          -                  -                  -
658   19000251              Gain on Disp Of Emiss Allow - Acc Def Inc Tax                   660,000.00         648,000.00         636,000.00
659   19000261   CDFIT-Rcls Pension Costs - VSRP/ESP - Accum Def Inc Taxe                          -                  -                  -
660   19000281   CDFIT-Rcls Def FIT - Deferred Compensation                                        -                  -                  -
661   19000282   CDFIT-Rcls Def FIT - Deferred Compensation                                        -                  -                  -
662   19000283              Sr Mgmt L-T Incentive Plan - Accum Def Inc Ta                          -                  -                  -
663   19000293              Non-Integr Merger Costs - Accum Def Inc Taxes                          -                  -                  -
664   19000301              IRS Audit 92-94 - Accum Def Inc Taxes                          (161,383.00)       (161,383.00)       (161,383.00)
665   19000303              Def FIT - FAS 123 LTIP                                        1,270,695.00       1,270,695.00       1,270,695.00
666   19000313              Def FIT - Performance Based Compensatio                                -                  -                  -
667   19000321              Mark to Market A/R (Sec. 475) - Accum Def Inc                          -                  -                  -
668   19000341              Deferred Stock Options (WECO) - Accum Def Inc                          -                  -                  -
669   19000361              Gardiner Property Deferred Loss                                 159,437.00         159,437.00         159,437.00
670   19000371              Def Tax Colstrip Reclamation Electric                           434,586.00         702,586.00         707,586.00
671   19000381              Def Tax Employee Stock Grants-Electric                                 -                  -                  -
672   19000383              Def Tax - Workers Compensation Reserve
673   19000403              Deferred FIT - FAS 133 Fwd Swap Long Term        09/06          216,475.00         215,853.00         215,231.00
674   19000401              Deferred FIT - California ISO                                  (699,695.00)       (699,695.00)       (699,695.00)
675   19000411              Deferred FIT - California PX                                           -                  -                  -
676   19000413              Deferred FIT - Ramgen Reserve                                          -                  -                  -
677   19000431   CDFIT-Rcls Deferred FIT-Deferred Income (Advance P                                -                  -                  -
678   19000433              Deferred FIT Receivable - NOL                                 2,918,668.00       2,918,668.00       2,918,668.00
679   19000441              Deferred FIT - FAS 143 Whitehorn 2 & 3                          474,935.00         474,935.00         474,935.00
680   19000443              Defrrd Tax Asset - SFAS 158 Qualified P          12/06
681   19000451              Deferred FIT - Canwest Gas Supply - Ele          12/04        2,324,000.00       2,213,000.00       2,102,000.00
682   19000453              Defrrd Tax Asset - SFAS 158 SERP                 12/06
683   19000461              Deferred FIT - Sale of GO                        06/05        2,513,274.00       2,513,274.00       2,513,274.00
684   19000463              Defrrd Tax Asset - SFAS 158 Postrtrmnt           12/06
685   19000471              Deferred FIT - Horizon Wind Energy Paym          03/07
686   19000521              Encogen Activity - Electric                                  (3,835,049.00)     (3,887,049.00)     (3,939,049.00)
687   19000531              Deferred FIT AP&T Note Receivable Reser                                -                  -                  -
688   19000541              Deferred FIT Colstrip 1&2 Liability Res                         101,152.00         101,152.00         101,152.00
689   19000543              DFIT Summit Purchase Opt Buyout                  06/07
690   19000551              Def FIT - Production Tax Credit                  12/05          302,000.00       1,066,000.00       1,878,000.00
691   19000582   CDFIT-Rcls Def FIT - Non Qual SERP                                                -                  -                  -
692   19000592              Def FIT - ARO                                                   872,324.00         872,324.00         872,324.00
693   19000602   CDFIT-Rcls Def FIT - Accrued PTO                                                  -                  -                  -
694   19000612   CDFIT-Rcls Def FIT - Post Retirement Benefits                                     -                  -                  -
695   19000622   GDFIT-Rcls Def FIT - Net CIAC                                            1,876,000.00       2,016,000.00       2,045,000.00
696   19000632   CDFIT-Rcls Def FIT - Pension                                                      -                  -                  -
697   19000642              Def FIT - Environmental                                      (1,564,240.00)     (1,564,240.00)     (1,564,240.00)
698   19000662              Def FIT - Software                                             (583,596.00)       (543,596.00)       (501,596.00)
699   19000672              Def FIT - Rate Case                                            (210,642.00)       (195,642.00)       (180,642.00)
700   19000682   CDFIT-Rcls Def FIT - Bond Amortization                                            -                  -                  -
701   19000692              Def FIT - Reserve for Injuries and Damage        12/05                 -                  -                  -
702   19000701              DFIT FIN 48 Interest - Electric                  03/07
703   19000702              DFIT FIN 48 Interest - Gas                       03/07
704   20100013              Common Stock Issued - PSE $10 Par                          (859,037,900.00)   (859,037,900.00)   (859,037,900.00)
705   20100150     1020     Common Stock                                     12/05           (1,000.00)         (1,000.00)         (1,000.00)
706   20700003              Gas - Premium on Cap Stock - Common                        (122,847,945.22)   (122,847,945.22)   (122,847,945.22)
707   20700013              Electric - Premium on Cap Stock - Common                   (338,395,484.31)   (338,395,484.31)   (338,395,484.31)
708   20700023              Premium on Cap Stock - Common Stock                         (16,901,820.34)    (16,901,820.34)    (16,901,820.34)
709   21000033              4.84% Prfd - Gain on Reacqu Cap Stock                              (337.50)           (337.50)           (337.50)
710   21100003              Miscellaneous Paid in Capital                              (521,776,713.93)   (522,013,692.71)   (522,213,706.86)
711   21100363              FAS 123R LTIP Equity Awards                      03/06       (1,906,741.00)     (1,906,741.00)     (1,906,741.00)
712   21100373              FAS 123R ESPP Equity                             03/06          (65,106.85)        (65,106.85)        (65,106.85)
713   21100383              SFAS 123R Tax Windfall Benefit                   12/06                 -                  -                  -
714   21100393              FAS 123R LTIP Equity Awards - Performance        03/07
715   21100210     1020     APIC                                             12/05     (232,529,571.41)   (278,893,242.34)   (322,915,367.99)
716   21400013              Gas - Common Stock Expense                                    2,148,854.72       2,148,854.72       2,148,854.72


         11/21/2010                                                         Page 14
          A         B                               C                           D          E                  F                  G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                   -                 0.00               0.00

                                                                              1st Qtr
 6    Account Co. Code                     Account Description                 Used     Sep-06             Oct-06             Nov-06
717   21400023               Gas - Preferred Stock Expense                                          -                  -                  -
718   21400033               Electric - Common Stock Expense                               4,985,024.68       4,985,024.68       4,985,024.68
719   21400043               7.75% Prfd Stock Expense                                               -                  -                  -
720   21500023               Approp RE - Fed Amort Reserve - Baker                        (6,311,139.00)     (6,327,571.00)     (6,327,562.00)
721   21500033               Approp RE - Fed Amort Reserve - Snoqualmie                   (1,084,280.00)     (1,094,968.00)     (1,094,968.00)
722   21600003               Unappropriated Retained Earnings                           (306,495,043.93)   (308,144,217.53)   (308,144,226.53)
723   21600013               Dividends on Common Stock (Gas History)                      77,562,549.52      77,562,549.52      77,562,549.52
724   21600023               Dividends on Preferred Stock (Gas History)                    1,755,001.25       1,755,001.25       1,755,001.25
725   21600033               Excess Premium - Preferred Stock                              1,471,103.62       1,471,103.62       1,471,103.62
726   21600053               Unappropriated Retained Earnings (Elect Histo                16,359,946.11      16,359,946.11      16,359,946.11
727   21600000  1020         Unappropriated RE                                03/06           37,400.17          37,400.17          37,400.17
728   21600073               Retained Earnings - Encogen                                  (1,676,293.60)               -                  -
729   21610013               Puget Western - Retained Earnings                            (5,609,612.00)     (5,609,612.00)     (5,609,612.00)
730   21610033               Hydro Energy Dev Corp - Retained Earnings                    27,780,166.07      27,780,166.07      27,780,166.07
731   21900003               OCI-FAS133C-15NPNS                                          (20,782,555.00)    (20,782,555.00)    (20,782,555.00)
732   21900013               OCI-FAS133C-15NPNS Reclass to Earnings                       20,782,555.00      20,782,555.00      20,782,555.00
733   21900023               OCI-FAS133                                                    7,518,901.00       7,518,901.00       7,518,901.00
734   21900033               OCI-FAS133 Reclass to Earnings                              (13,006,760.00)    (13,006,760.00)    (13,006,760.00)
735   21900053               FAS 87 - Minimun Pension Liability Adju                       7,140,618.00       7,140,618.00       7,140,618.00
736   21900063               PCA - OCI FAS 133                                                      -                  -                  -
737   21900073               OCI - FAS 133 Treasury Lock Hedge - CQ                                 -                  -                  -
738   21900093               OCI - FAS 133 Fwd Swap CQ Marks                  06/05      (13,859,690.00)    (13,859,690.00)    (13,859,690.00)
739   21900103               OCI - Fwd Swap 6/27/2036 Amortization            06/06          116,771.00         155,267.00         193,763.00
740   21900113               OCI - Treasury Lock Settlements                  05/05       21,931,599.00      21,867,844.00      21,804,089.00
741   21900123               OCI - Forward Swap Settlement                    09/06          416,406.00         416,406.00         416,406.00
742   21900133               OCI - Forward Swap 9/13/06                       09/06             (501.00)         (1,656.00)         (2,811.00)
743   21900143               Acc Other Comprehensive Income - FAS 15          12/06
744   21900153               SFAS 158 Tax Benefit Qualified Pension           12/06
745   21900163               Acc Other Comprehensive Income - FAS 15          12/06
746   21900173               SFAS 158 Tax Benefit SERP - AOCI                 12/06
747   21900183               Acc Other Cmprhnsve Income-FAS 158 Post          12/06
748   21900193               SFAS 158 Tax Benefit Post Ret. Benefit           12/06
749   22100043               $200M 2 year floating rate note                                        -                  -                  -
750   22100063               9.57% FMB Due 09/01/20 - 27th Supplement                    (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
751   22100193               6.53% Med Term Notes B - Due 08/18/08                        (3,500,000.00)     (3,500,000.00)     (3,500,000.00)
752   22100223               6.83% Med Term Notes B - Due 08/19/13                        (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
753   22100243               6.51% Med Term Notes B - Due 08/19/08                        (1,000,000.00)     (1,000,000.00)     (1,000,000.00)
754   22100263               6.10% Med Term Notes B - Due 01/15/04                                  -                  -                  -
755   22100273               6.07% Med Term Notes B - Due 01/16/04                                  -                  -                  -
756   22100283               6.90% Med Term Notes B - Due 10/01/13                       (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
757   22100293               6.92% Med Term Notes C - Due 09/12/05                                  -                  -                  -
758   22100303               6.92% Med Term Notes C - Due 09/12/05                                  -                  -                  -
759   22100313               6.93% Med Term Notes C - Due 09/13/05                                  -                  -                  -
760   22100323               7.02% Med Term Notes C - Due 09/11/07                       (20,000,000.00)    (20,000,000.00)    (20,000,000.00)
761   22100333               7.04% Med Term Notes C - Due 09/12/07                        (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
762   22100343               7.12% Med Term Notes C - Due 09/13/10                        (7,000,000.00)     (7,000,000.00)     (7,000,000.00)
763   22100353               7.35% Med Term Notes C - Due 09/11/15                       (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
764   22100363               7.36% Med Term Notes C - Due 09/15/15                        (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
765   22100373               6.61% Med Term Notes C - Due 12/21/09                        (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
766   22100383               6.62% Med Term Notes C - Due 12/22/09                        (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
767   22100393               7.15% Med Term Notes C - Due 12/19/25                       (15,000,000.00)    (15,000,000.00)    (15,000,000.00)
768   22100403               6.58% Med Term Notes C - Due 12/21/06                       (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
769   22100413               7.20% Med Term Notes C - Due 12/22/25                        (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
770   22100473               8.14% Med Term Notes Due 11/30/06                           (25,000,000.00)    (25,000,000.00)               -
771   22100483               7.75% Med Term Notes Due 2/1/07                            (100,000,000.00)   (100,000,000.00)   (100,000,000.00)
772   22100523               8.06% Med Term Notes Due 6/19/06                                       -                  -                  -
773   22100603               7.70% Med Term Notes Due 12/10/04                                      -                  -                  -
774   22100691               Conservation Trust Bonds 6.45%                                         -                  -                  -
775   22100693               7.35% Med Term Notes Due 2/1/24                                        -                  -                  -
776   22100703               7.80% Med Term Notes Due 5/27/04                                       -                  -                  -
777   22100713               7.02% Med Term Notes due 12/01/27                          (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
778   22100723               6.74% Med Term Notes - Due 06/15/18                        (200,000,000.00)   (200,000,000.00)   (200,000,000.00)
779   22100733               6.46% MTN Series B Due 3/9/09                              (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
780   22100743               7.00% MTN Series B Due 3/9/29                              (100,000,000.00)   (100,000,000.00)   (100,000,000.00)
781   22100753               7.96% MTN Series B Due 2/22/10                             (225,000,000.00)   (225,000,000.00)   (225,000,000.00)
782   22100763               7.61% MTN Series B Due 9/8/08                               (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
783   22100773               7.69% MTN Due 2/1/11                                       (260,000,000.00)   (260,000,000.00)   (260,000,000.00)
784   22100793               5.0% PCB-Series 2003A due 03/01/2031                       (138,460,000.00)   (138,460,000.00)   (138,460,000.00)
785   22100803               5.1% PCB-Series 2003B due 03/01/2031                        (23,400,000.00)    (23,400,000.00)    (23,400,000.00)
786   22100813               3.363%Senior Notes - Due 6/1/08                            (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
787   22100823               $250M 30 Year Senior Notes                       05/05     (250,000,000.00)   (250,000,000.00)   (250,000,000.00)


         11/21/2010                                                          Page 15
          A         B                              C                         D          E                  F                  G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                -                 0.00               0.00

                                                                           1st Qtr
 6    Account Co. Code                       Account Description             Used     Sep-06             Oct-06             Nov-06
788   22100993               5.197% Senior Notes Due 10/01/15               12/05    (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
789   22101023               6.724% 30 Year Notes Due 6/15/2036             06/06    (250,000,000.00)   (250,000,000.00)   (250,000,000.00)
790   22101033               6.274% Senior Notes Due 3/15/2037              09/06    (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
791   22101043               6.974% Junior Subordinated Notes Due 6/        06/07
792   22101053               6.974% Jr Sub Notes (Hybrid) due 6/1/20        07/07
793   22300013               8.231% Capital Trust I Pfd Stock Due 6/                  (37,750,000.00)    (37,750,000.00)    (37,750,000.00)
794   22300023               8.40% Capital Trust II Pfd Stock Due 6/                             -                  -                  -
795   22400013               4.70% Preferred Stock - Mandatory Rede                      (431,100.00)       (431,100.00)       (431,100.00)
796   22400023               4.84% Preferred Stock - Mandatory Rede                    (1,458,300.00)     (1,458,300.00)     (1,458,300.00)
797   22600043               7.70% Bonds - Unamort Discount                                      -                  -                  -
798   22700001               Whitehorn Capital Lease - Non-Current          12/06                -                  -       (21,438,344.25)
799   22820011               Injuries / Damages                                          (635,324.71)       (624,738.95)       (610,152.32)
800   22820012               Liability Reserve - Gas                        09/05                -                  -                  -
801   22840002               Gas - Accrued Environ Remediation Costs                  (30,120,539.15)    (30,120,539.15)    (30,120,539.15)
802   22840011               Accrued Env Rem - NWT - Mission Pole                                -                  -             3,477.00
803   22840021               Accrued Env Rem - White River (Buckley                    (1,242,526.51)     (1,242,526.51)     (1,242,526.51)
804   22840031               Accrued Env Rem - Olympia UST                               (129,471.05)       (129,471.05)       (129,471.05)
805   22840041               Accrued Env Rem - Bremerton UST                               (2,648.55)         (2,648.55)         (2,648.55)
806   22840051               Accrued Env Rem - Whidbey Island UST                         (15,000.00)        (15,000.00)        (15,000.00)
807   22840061               Accrued Env Rem - Tenino UST                                 (52,471.63)        (52,471.63)        (52,471.63)
808   22840071               Accrued Env Rem - White River UST              12/05           9,048.10         214,744.19        (183,151.81)
809   22840081               Accrued Env Rem - Puyallup Garage                           (453,028.42)       (453,028.42)       (453,028.42)
810   22840091               Accrued Env Rem - G.O. UST                                          -                  -                  -
811   22840101               Env Rem - Centralia Plant                                           -                  -                  -
812   22840111               Accrued Env Rem - Poulsbo Service Cente                      (10,000.00)        (10,000.00)        (10,000.00)
813   22840121               Accrued Env Rem - Olympia SVC Capacitor                             -                  -                  -
814   22840411               White River Selling Cost - Carpenter Shop      06/06        (200,000.00)       (200,000.00)               -
815   22841001               AETNA II Lawsuit unallocated proceeds -                     (889,285.15)       (891,285.49)       (892,215.63)
816   22840131               Accrued Env. Remediation - Crystal Mountain    12/06                -                  -                  -
817   23001001               ARO-Electric Shuffleton Harbor Lease                        (530,050.00)       (530,050.00)       (530,050.00)
818   23001011               ARO-Electric Whitehorn 2 & 3 Lease                          (344,239.04)       (344,239.04)       (344,239.04)
819   23001013               ARO - Asbestos Common                          12/05         (49,025.25)        (49,025.25)        (49,025.25)
820   23001021               ARO-Electric Colstrip 1 & 2 ash pond ca                   (1,152,935.75)     (1,152,935.75)     (1,152,935.75)
821   23001031               ARO-Electric Colstrip 3 & 4 ash pond ca                     (712,935.50)       (712,935.50)       (712,935.50)
822   23001041               ARO-Hopkins Ridge                              09/05        (688,105.25)       (688,105.25)       (688,105.25)
823   23001061               ARO - Transmission Wood Poles                  12/05      (4,021,650.50)     (4,021,650.50)     (4,021,650.50)
824   23001071               ARO - Distribution Wood Poles                  12/05     (12,428,158.48)    (12,428,158.48)    (12,428,158.48)
825   23001081               ARO - Contaminated Oil & Related Equipment     12/05      (3,222,676.12)     (3,222,676.12)     (3,222,676.12)
826   23001091               ARO - Asbestos Electric                        12/05         (64,946.75)        (64,946.75)        (64,946.75)
827   23001092               ARO - Gas Mains                                03/06      (2,850,685.00)     (2,850,685.00)     (2,850,685.00)
828   23002001               ARO - Electric Shuffelton Harbor Lease to      12/05         530,050.00         530,050.00         530,050.00
829   23002002               ARO-Gas Cast Iron Pipe Removal                              (677,408.48)       (677,408.48)       (677,408.48)
830   23002011               ARO - Frederickson                             12/06                -                  -                  -
831   23002012               ARO-Gas Bare Steel Pipe Removal                03/05      (2,036,392.66)     (2,036,392.66)     (2,036,392.66)
832   23002022               ARO - Gas Cast Iron Pipe Removal to Short      12/05         291,290.00         291,290.00         291,290.00
833   23002032               ARO - Gas Bare Steel Pipe Removal to Short     12/05         230,887.00         230,887.00         230,887.00
834   23002061               ARO - Transmission Wood Poles to Short Term    12/05          10,657.00          10,657.00          10,657.00
835   23002071               ARO - Distribution Wood Poles Short Term       12/05         202,484.00         202,484.00         202,484.00
836   23002081                                                              12/05
                             ARO - Contaminated Oil & Related Equipment To Short          152,921.00         152,921.00         152,921.00
837   23002091               ARO - Electric Short Term                      12/05        (896,112.00)       (896,112.00)       (896,112.00)
838   23002091ARO            ARO - Asbestos Electric ST                                          -                  -                  -
839   23002092               ARO - Gas Short Term                           12/05        (522,177.00)       (522,177.00)       (522,177.00)
840   23003003               ARO - Common - Short Term                      12/06                -                  -                  -
841   23003011               ARO - Asbestos Electric - ST                   12/06                -                  -                  -
842   23003013               ARO - Asebestos Common - ST                    12/06                -                  -                  -
843   23100011               Note Payable - Hopper - Wind Ridge Site        06/06         (20,000.00)        (20,000.00)        (20,000.00)
844   23100093               Lehman Brother CP issuances                    03/05     (37,000,000.00)    (81,000,000.00)    (77,000,000.00)
845   23100400   1020        Short Term Debt - Citibank                     12/05                -        (9,000,000.00)    (37,500,000.00)
846   23100410   1020        Short Term Debt - JP Morgan Chase              12/05                -        (9,000,000.00)    (37,500,000.00)
847   23108313               US Bank - Commercial Paper                                          -                  -                  -
848   23108323               Wells Fargo Bank - Commercial Paper                      (11,134,000.00)    (28,382,000.00)    (54,604,000.00)
849   23108363               Merrill Lynch - Commercial Paper                         (55,000,000.00)    (64,000,000.00)    (66,000,000.00)
850   23108623               MM-BID LINE-KBC                                                     -                  -                  -
851   23108373               Wachovia - Credit Facility Loan
852   23200011               WECO - Vouchers Payable                                   (4,047,058.14)     (3,421,512.94)     (4,638,843.17)
853   23200031               A/P - Power Cost                                         (14,926,486.65)    (13,458,497.12)    (14,391,825.73)
854   23200033               Accounts Payable - Vouchers (Electric Sys)                  (855,005.97)       (912,242.60)       (816,365.04)
855   23200041               A/P - BPA Transmission Payable                            (4,276,984.00)     (4,217,278.00)     (4,750,028.00)
856   23200051               A/P - Firm Contract Power Payable                         (6,173,040.88)     (7,161,318.49)     (7,282,404.62)
857   23200061               A/P - Secondary Power Payable                            (29,353,961.45)    (36,471,826.89)    (38,578,277.92)
858   23200063               Accounts Payable - Payroll (Electric Sys)                      1,778.17                -                  -


         11/21/2010                                                       Page 16
          A         B                               C                          D         E                 F                 G
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                 -                0.00              0.00

                                                                             1st Qtr
 6    Account Co. Code                        Account Description             Used     Sep-06            Oct-06            Nov-06
859   23200071               A/P - PURPA Power Payable                                 (28,502,068.47)   (31,021,310.33)   (27,231,178.64)
860   23200081               A/P - Combustion Turbine Fuel Payable                      (2,005,387.62)    (1,184,920.67)    (1,217,507.23)
861   23200083               Accrued Liabilities                              12/04               -                 -                 -
862   23200091               A/P - Competitive Bid Conservation Paya                       (75,598.48)       (75,598.48)       (75,598.48)
863   23200101               A/P - Financial Swap payable                     03/07
864   23200103               Salvation Army Donations                                      (81,328.71)       (50,893.35)       (60,050.45)
865   23200111               A/P - Transmission Payable (Non-BPA)                          (75,683.57)       (36,041.67)       (34,906.88)
866   23200113               Payroll W/Holding - Energy Fund                                  (305.92)            (5.00)              -
867   23200121               A/P Frederickson #1 Vouchers                                 (632,994.60)      (548,442.04)      (707,383.90)
868   23200131               BPA Ratcheted Demand Liability                   12/05               -                 -                 -
869   23200141               Encogen Acid Rain Fines                          12/05       (497,113.00)      (427,113.00)      (382,113.00)
870   23200153               Misc Payroll Deductions                                        (4,555.29)              -                 -
871   23200173               Deductions - Medical Insurance (Electric Hist                 (11,208.09)       (11,208.09)        (9,208.09)
872   23200202               A/P - Everett Delta - NW Pipeline - Gas          03/05               -                 -                 -
873   23200212               A/P - Gas Purchases-GST Payable                                      -                 -                 -
874   23200222               A/P - Gas Pipeline Liability                               (6,470,353.69)    (6,688,039.69)    (6,810,797.55)
875   23200241               AP - BPA 2006 Capital Projects                   12/05       (865,000.00)      (865,000.00)              -
876   23200242               A/P - Gas Purchases                                       (59,294,390.35)   (42,744,427.83)   (74,675,224.80)
877   23200243               Payroll Deductions - Garnishments                07/05               -                 -                 -
878   23200281               Electric - Payroll Deductions - IBEW Union Du                        -                 -             (136.56)
879   23200282               Gas - Payroll Deductions - UA Union Dues                       (3,501.72)           (67.14)              -
880   23200292               A/P - GST on Gas Purch. Payable to Counterparties09/06               -                 -                 -
881   23200293               A/P Payroll W/H - Stock Purchase Plan                        (424,380.00)      (497,740.00)      (570,100.00)
882   23200300  1020         A/P Other                                        12/05               -                 -                 -
883   23200311               Penalties - Crystal Mountain Oil Spill           12/06               -                 -                 -
884   23200312               Gas - WUTC Penalty Payable                       09/05               -                 -                 -
885   23200313               Payroll - Parking Payable                        03/07
886   23200333               PTO / Holiday / etc - Clearing                             (8,111,111.75)    (9,027,408.99)    (9,948,879.91)
887   23200483               Incentive Pay Liability                                    (8,982,859.74)    (9,980,923.63)   (10,979,051.42)
888   23200543               DBS Non-PO Accrual                                        (39,320,731.95)   (42,086,671.58)   (52,965,538.44)
889   23200563               Medical Insurance - Premera                                          -                 -                 -
890   23200573               Medical Insurance - Group Health                                     -                 -                 -
891   23200583               Dental Insurance - WDS                                               -                 -                 -
892   23200593               Life Insurance - Aetna                                               -                 -                 -
893   23200603               AD&D Insurance - CIGNA                                               -                 -                 -
894   23200613               LTD Insurance - Hartford                                             -                 -                 -
895   23200623               LTC Insurance - CNA                                                  -                 -                 -
896   23200633               Accident Insurance - Carrier name to be                              -                 -                 -
897   23200643               A/P - Salary Month End Payroll Accrual                     (3,575,262.23)    (3,959,416.04)    (4,176,303.53)
898   23200653               A/P - Hourly Month End Payroll Accrual                       (880,103.77)    (1,252,003.96)    (2,204,259.85)
899   23200673               Payroll - Misc Payable Deductions-credi                              -                 -                 -
900   23200683               Payroll - Misc Payable Deductions-good                         (3,372.50)              -                 -
901   23200693               Payroll - 401k company match                                  (23,504.01)           (95.67)           (81.68)
902   23200713               LTC Insurance - UNUM                             03/05               -                 -                 -
903   23200723               Medical Insurance - Group Health                 06/05        (55,603.50)        (3,049.00)       525,399.50
904   23200733               Dental Insurance - WDS                           06/05         (1,009.38)          (336.36)          (642.46)
905   23200743               Life Insurance - Hartford                        06/05         94,355.95         93,914.60         94,884.13
906   23200753               AD&D Insurance - CIGNA                           06/05          9,471.36          9,464.34          9,497.28
907   23200763               LTD Insurance - Hartford                         06/05         53,908.37         63,358.34         63,950.45
908   23200773               LTC Insurance - UNUM                             07/05            212.10        (10,362.00)       (11,205.70)
909   23200953               Default Payroll Withholding - S/B $0.00                           336.31               -                 -
910   23200963               Charitable Contribution Pledges                              (415,000.00)      (415,000.00)      (415,000.00)
911   23201001               A/P - Encogen Vouchers                                               -                 -                 -
912   23201003               Accounts Payable Reconcilation Account                    (20,329,325.72)   (19,486,370.28)   (16,370,608.01)
913   23201011               A/P - Encogen Gas Supply                                             -                 -                 -
914   23201013               GR/IR Clearing Account                                     (3,048,901.68)    (3,649,698.28)    (8,523,486.86)
915   23201023               Freight Clearing                                                     -                 -                 -
916   23201033               Medical Aid - Supplemental                                    (76,763.51)       (99,865.17)      (124,085.42)
917   23201043               Health/Dependent Spending Accts - Year 1                        2,418.82         28,096.95          9,407.36
918   23201053               Health/Dependent Spending Accts - Year                         12,158.78         26,501.60         27,741.83
919   23201063               United Way - Payroll Deductions                               (21,726.90)           (20.00)            30.00
920   23201073               401(k) Plan EE                                                 (6,887.25)          (758.05)          (152.85)
921   23201093               Loan Payback 401(k)                                              (171.40)              -                 -
922   23201103               P/R-401(k) PE Common Stk issue rounding                            62.82            (15.38)            (9.78)
923   23201113               Cash Discount Clearing                                          6,055.50          7,890.25          4,100.16
924   23201153               Accounts Payable - BillServ NSF's and A                        (3,065.85)         2,350.36           (919.11)
925   23201163               Accounts Payable - APS NSF's and Adj-Ke                        (7,807.68)        (2,960.18)        (8,174.71)
926   23201173               Payroll - Medical Insurance Payable- Re                        36,866.04         36,923.62          3,389.19
927   23201183               Payroll - ArtsFund Workplace Giving Pay                          (824.44)              -                 -
928   23202173               Payroll - Life Insurance Payable- Retir                        (7,206.40)        (7,206.40)        (7,193.00)
929   23202183               A/P Liability - Credit Balance Refund                         (58,687.76)           (74.21)              -


         11/21/2010                                                         Page 17
           A         B                             C                             D         E                 F                 G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                  -                0.00              0.00

                                                                               1st Qtr
 6     Account Co. Code                     Account Description                 Used     Sep-06            Oct-06            Nov-06
930    23202193               Medical Insurance - Regence                      06/05          (4,881.27)         7,911.61      1,059,274.84
931    23202203               PSE Customer Connections Penalty                 09/06        (795,000.00)      (795,000.00)      (795,000.00)
932    23300000               Notes Pay- Assoc Companies                                            -                 -                 -
933    23300043               Note Payable to Puget Energy                     06/06     (24,210,996.96)   (24,329,951.22)   (24,191,443.73)
934    23400000               AP Associated Companies                                       (274,392.31)      (268,896.62)      (276,886.68)
935    23400000   1020        A/P Associated Company                           12/05        (597,535.81)      (645,125.07)      (707,917.33)
936    23500011               Transmission Services Deposits                              (1,371,947.01)    (1,078,514.50)    (1,078,514.50)
937    23500012               Customer Deposits - Gas CLX                                           -                 -                 -
938    23500021               Customer Deposits - Electric CLX                                      -                 -                 -
939    23500112               Customer Deposits - Gas CLX- Effective                      (5,853,504.62)    (6,025,579.27)    (6,157,749.17)
940    23500121               Customer Deposits - Elect CLX - Effecti                    (11,054,134.12)   (11,399,176.71)   (11,622,585.25)
941    23600000   1020        FIT Payable                                      12/05         502,277.67        541,301.34        606,186.47
942    23600011               WA Property Tax-Freddie 1-Electric                                    -                 -                 -
943    23600021               Accrued WA Tax - Unbilled Electric Reve          03/05      (2,561,925.99)    (3,333,411.80)    (4,010,596.04)
944    23600022               Accrued WA Tax - Unbilled Gas Revenue            03/05        (930,017.75)    (2,081,967.44)    (3,333,346.22)
945    23600023               FIT Current Payable                                                   -                 -                 -
946    23600033               Federal Income Taxes                                        19,430,716.31     15,215,172.31      8,574,471.31
947    23600033RR             Federal Income Taxes - Rainier Rec                                    -                 -                 -
948    23600043               Current Deferred FIT Liability                                        -                 -                 -
949    23600063               Federal Excise Tax - Fuel/Drayage Veh                             (726.00)          (315.16)          (557.16)
950    23600093               Accrued FICA - Company                                        (232,290.17)           (78.64)          (887.75)
951    23600103               Accrued Federal Unemployment Ins                                      -                 -                 -
952    23600113               Federal Unemployment Insurance                                        -                 -                 -
953    23600123               Accrued State Unemployment Ins                                        -                 -                 -
954    23600201               Property Taxes - Washington - Electric                     (17,089,150.08)   (19,081,349.23)   (20,886,815.14)
955    23600211               Property Taxes - Montana - Electric                         (6,903,353.62)    (7,634,555.62)    (3,813,669.90)
956    23600213               Washington Unemployment Tax - Employer           09/05        (161,808.63)       (23,422.25)       (44,462.07)
957    23600221               Property Taxes - Oregon - Electric                            (181,125.00)      (240,554.00)       420,968.84
958    23600232               Property Taxes - Washington - Gas                           (7,521,508.29)    (8,354,799.18)    (9,192,954.18)
959    23600301               Washington State Real Estate Sales Tax                                -                 -                 -
960    23600351               Accrued Washington Municipal Util Tax - Elect               (5,967,826.45)    (4,498,674.95)    (5,984,363.33)
961    23600381               Washington Municipal Tax Reserve - El                                 -                 -                 -
962    23600391               Montana State Electric Energy Producer Tax                    (517,256.38)      (237,513.95)      (385,513.95)
963    23600421               Montana Unemployment Tax Withheld - Employee     03/06             (14.68)           (14.68)           (14.68)
964    23600451               Corp License Tax - Montana                                     362,272.00        309,272.00        218,272.00
965    23600471               Accrued Washington State Utility Tax - Electr               (4,689,187.27)    (4,856,529.23)    (5,758,838.63)
966    23600552               Accrued Washington State Utility Tax - Gas                  (1,525,810.50)    (2,267,297.46)    (4,204,538.98)
967    23600602               Accrued Washington Municipal Utility Taxes -                (2,055,198.33)    (2,446,661.78)    (4,635,554.16)
968    23600622               Washington Municipal Tax Reserve - Ga                                 -                 -                 -
969    23601001               WA State & City of Bellingham Excise Tax                              -                 -                 -
970    23601003               Accrued WA State & Local Use Tax                              (566,156.11)      (401,266.41)      (269,179.82)
971    23601011               WA State Fuel Tax - Encogen                                           -                 -                 -
972    23601013               Accrued WA State B & O Taxes                                  (102,195.38)      (103,020.41)       (47,171.87)
973    23601021               WA State Property Tax - Encogen                                       -                 -                 -
974    23601023               Accrued WA City B & O Taxes                                     (9,985.52)        (5,961.09)        (8,430.99)
975    23601031               Bellingham Excise Tax - Encogen                                       -                 -                 -
976    23601033               Municipal Tax Reserve                                                 -                 -                 -
977    23601043               Federal Unemployment Tax - Employer              09/05          (5,182.71)          (940.70)        (2,127.47)
978    23700001               accrued int construction of Lake Young           04/05        (175,917.46)      (175,917.46)      (175,917.46)
979    23700033               Accrued Int 20 Bonds Due Mar & Sep                            (199,375.00)      (398,750.00)      (598,125.00)
980    23700163               Accrued Int 6.53% Notes Due Dec & Jun                          (66,660.08)       (85,705.91)      (104,751.74)
981    23700193               Accrued Int 6.83% Notes Due Dec & Jun                          (59,762.50)       (76,837.50)       (93,912.50)
982    23700210   1020        Interest Payable - Debt                          12/05        (233,471.47)       (58,279.25)      (116,966.15)
983    23700213               Accrued Int 6.51% Notes Due Dec & Jun                          (18,987.50)       (24,412.50)       (29,837.50)
984    23700233               Accrued Int 6.10% Notes Due Dec & Jun                                 -                 -                 -
985    23700243               Accrued Int 6.07% Notes Due Dec & Jun                                 -                 -                 -
986    23700253               Accrued Int 6.90% Notes Due Dec & Jun                         (201,250.00)      (258,750.00)      (316,250.00)
987    23700263               Accrued Int 6.92% Notes Due Dec & Jun                                 -                 -                 -
988    23700273               Accrued Int 6.92% Notes Due Dec & Jun                                 -                 -                 -
989    23700283               Accrued Int 6.93% Notes Due Dec & Jun                                 -                 -                 -
990    23700293               Accrued Int 7.02% Notes Due Dec & Jun                         (409,500.00)      (526,500.00)      (643,500.00)
991    23700303               Accrued Int 7.04% Notes Due Dec & Jun                         (102,666.33)      (131,999.66)      (161,332.99)
992    23700313               Accrued Int 7.12% Notes Due Dec & Jun                         (145,366.33)      (186,899.66)      (228,432.99)
993    23700323               Accrued Int 7.35% Notes Due Dec & Jun                         (214,375.00)      (275,625.00)      (336,875.00)
994    23700333               Accrued Int 7.36% Notes Due Dec & Jun                          (42,933.67)       (55,200.34)       (67,467.01)
995    23700343               Accrued Int 6.61% Notes Due Dec & Jun                          (57,837.50)       (74,362.50)       (90,887.50)
996    23700353               Accrued Int 6.62% Notes Due Dec & Jun                          (96,541.33)      (124,124.66)      (151,707.99)
997    23700363               Accrued Int 7.15% Notes Due Dec & Jun                         (312,812.50)      (402,187.50)      (491,562.50)
998    23700373               Accrued Int 6.58% Notes Due Dec & Jun                         (191,916.33)      (246,749.66)      (301,582.99)
999    23700383               Accrued Int 7.20% Notes Due Dec & Jun                          (42,000.00)       (54,000.00)       (66,000.00)
1000   23700443               8.14% Med Term Notes Due 11/30/06 - Accrued I                 (932,707.37)       (84,790.70)              -


          11/21/2010                                                          Page 18
           A         B                               C                              D         E                 F                 G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                     -                0.00              0.00

                                                                                  1st Qtr
 6     Account Co. Code                      Account Description                   Used     Sep-06            Oct-06            Nov-06
1001   23700453               7.75% Med Term Notes Due 2/1/07 - Accrued Int                  (3,552,082.41)      (322,915.74)      (968,749.07)
1002   23700493               8.06% Med Term Notes Due 6/19/06 - Accrued In                            -                 -                 -
1003   23700573               7.70% Med Term Notes Due 12/10/04 - Accrued I                            -                 -                 -
1004   23700663               7.35% Med Term Notes Due 2/1/24 - Accrued Int                            -                 -                 -
1005   23700673               7.80% Med Term Notes Due 5/27/04 - Accrued In                            -                 -                 -
1006   23700683               8.231% Debentures Due 6/1/27 - Accrued Int.                    (1,035,734.15)    (1,294,667.69)    (1,553,601.23)
1007   23700713               Accrued Int Bank Notes - Domestic                                   1,058.03        (54,074.00)      (106,404.00)
1008   23700771               Conservation Trust Interest Payable                                      -                 -                 -
1009   23700773               Accrued Interest - Misc Liabilities                               (11,355.44)       (18,925.73)        (3,785.15)
1010   23700781               Accrued Interest Whitehorn Capital Lease            12/06                -                 -         (241,231.50)
1011   23700793               Interest Accrued                                    06/05        (300,000.00)      (300,000.00)      (300,000.00)
1012   23700803               6.46% MTN Series B Due 3/9/09 - Accrued                        (4,441,250.00)      (403,750.00)    (1,211,250.00)
1013   23700813               7.00% MTN Series B Due 3/9/29 - Accrued                        (3,208,333.03)      (291,666.36)      (874,999.69)
1014   23700821               Electric - Accrued Interest Customer De                          (227,791.30)      (249,321.52)      (272,406.22)
1015   23700822               Gas - Accrued Interest Customer Deposit                          (165,073.10)      (178,138.47)      (191,692.34)
1016   23700823               6.74% Med Term Notes Due 6/15/18 - Accrued In                    (561,666.38)    (1,684,999.71)    (2,808,333.04)
1017   23700833               Accrued Interest - Tax Assessments                                       -                 -                 -
1018   23700841               Accrued Interest - Transm Deposits                               (238,668.41)      (117,097.23)      (117,097.23)
1019   23700843               Accrued Interest - 7.96% MTN Series B D                        (8,208,750.00)      (746,250.00)    (2,238,750.00)
1020   23700853               Accrued Interest - 7.61% MTN Series B D                          (871,979.30)       (79,270.97)      (237,812.64)
1021   23700873               Accrued Int - Bonds 9.14% MTN Due 06/21/01                       (877,500.00)    (2,632,500.00)    (4,387,500.00)
1022   23700893               7.69% MTN Due 2/1/11 - Accrued Interest                        (7,497,750.14)    (9,163,916.81)      (833,083.48)
1023   23700913               8.40% Capital Trust II Pfd Stk 6/30/41                                   -                 -                 -
1024   23700933               5.0% PCB-Series 2003A due 03/01/2031-Ac                          (576,916.81)    (1,153,833.48)    (1,730,750.15)
1025   23700943               5.1% PCB-Series 2003B due 03/01/2031-Ac                           (99,450.00)      (198,900.00)      (298,350.00)
1026   23700953               accrued interest - $200M 2 year floatin                                  -                 -                 -
1027   23700963               5.483% Senior Notes due 6/1/2035                    07/05      (4,607,243.07)    (5,749,534.74)    (6,891,826.41)
1028   23700993               5.197% Senior Notes Dues 10/1/05 - Interest Accr    12/05      (3,897,750.06)      (649,625.06)    (1,299,250.06)
1029   23701002               Purchased Gas Commodity Security Deposit            09/05                -                 -                 -
1030   23701003               3.363% Senior Notes Due 6/1/08 - Accrue                        (1,681,500.00)    (2,101,875.00)    (2,522,250.00)
1031   23701013               Accrued Interest on PE Note                         06/06        (118,954.26)      (115,492.51)      (111,476.41)
1032   23701023               Accrued Interest - 6.724% Notes Due 6/1             06/06      (4,248,554.79)    (5,649,388.12)    (7,050,221.45)
       23701033               Accrued Interest - 6.274% Senior Notes Due
1033                          3/15/2037                                           09/06        (679,683.33)    (2,248,183.33)    (3,816,683.33)
1034   23701043               6.974% Junior Subordinated Notes Due 6/             06/07
1035   23701053               6.974% Jr Sub Notes (Hybrid) due 6/1/20             07/07
1036   24100013               Federal Income Tax Withheld - Employee                                   -                 -          146,845.82
1037   24100043               FICA Tax Withheld - Employee                                     (232,285.09)           (78.64)          (887.75)
1038   24100063               Washington State & Local Sales Tax Collected                      (54,269.03)       (33,278.50)      (101,743.78)
1039   24100101               Montana State Income Tax Withheld                                        -                 -                 -
1040   24100111               Montana Income Tax Withheld - Employee              12/05                -                 -                 -
1041   24100143               Federal Income Tax Withheld - Employee              09/05        (470,912.92)           (52.61)      (148,983.55)
1042   24100153               Montana State Income Tax Withheld                   09/05                -                 -                 -
1043   24100212               GST on Gas Sales from PSE                           09/06        (146,504.71)              -                 -
1044   24200001               Colstrip Units 1 & 2 loss reserve                                (221,908.46)      (221,908.46)      (221,908.46)
1045   24200002               WUTC Gas Pipeline Penalty                           06/07
1046   24200021               Misc Accd Liabilities - Western Energy                           (239,343.89)      (239,343.89)      (239,343.89)
1047   24200031               Accrued Liabilities - Elect. Reserve Sh             12/04                -                 -                 -
1048   24200063               Accrued Severance Costs                                                  -                 -                 -
1049   24200453               2005 Attorney General Settlement                    03/05                -                 -                 -
1050   24200491               Whitehorn #2 & #3 - Leases Oper or Leveraged                     (289,712.50)      (434,702.45)      (312,183.28)
1051   24200511               Wash St Annual Filing Fee                                      (2,296,615.10)    (2,541,552.10)    (2,827,046.10)
1052   24200513               FAS 123 ESPP liability                                                   -                 -                 -
1053   24200541               Lower Baker - FERC License Fees                                   (26,446.32)       (39,669.48)       (52,892.64)
1054   24200551               Upper Baker - FERC License Fees                                   (26,446.32)       (39,669.48)       (52,892.64)
1055   24200561               Snoqualmie #1 - FERC License Fees                                  (6,814.34)       (10,221.51)       (13,628.68)
1056   24200571               Snoqualmie #2 - FERC License Fees                                  (6,814.32)       (10,221.48)       (13,628.64)
1057   24200581               White River - FERC License Fees                                          -                 -                 -
1058   24200593               PSE Non-Employee Director Stock Plan                           (2,007,354.00)    (2,007,354.00)    (2,007,354.00)
1059   24200603               Severance Payable                                                        -                 -                 -
1060   24200611               Trading Floor FERC Fees Payable                                          -          (31,750.00)       (63,500.00)
1061   24200621               Accrued Real Estate Brokerage Fee                                (160,597.07)      (159,470.03)      (158,331.70)
1062   24200622               Accrued WUTC Fee                                               (1,461,129.98)    (1,574,732.98)    (1,781,865.98)
1063   24200632               Gas - WUTC SQI Penalty                              09/05                -                 -                 -
1064   24200633               401(k) 1% Company Contribution                                   (928,858.15)    (1,014,189.86)    (1,102,221.77)
1065   24200631               Conservation Trust Payable                                               -                 -                 -
1066   24200641               Electric - WUTC SQI Penalty                         06/06        (375,000.00)      (375,000.00)      (375,000.00)
1067   24200643               Wrkrs Comp Reserve- Richard Grant Accident 10                    (570,456.42)      (563,840.42)      (562,002.71)
1068   24200653               Accrual - 401(k) Match on Incentive Pla                          (538,971.58)      (598,855.42)      (658,743.09)
1069   24200713               Common - WUTC SQI Penalty                           09/06         (72,000.00)       (72,000.00)       (72,000.00)
1070   24200723               Non-Employee DSP Unissued Shares                    03/07


          11/21/2010                                                             Page 19
           A         B                               C                              D         E                 F                 G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                     -                0.00              0.00

                                                                                  1st Qtr
 6     Account Co. Code                      Account Description                   Used     Sep-06            Oct-06            Nov-06
1071   24300011               Whitehorn Capital Lease - Current                   12/06                -                 -       (1,605,054.00)
1072   24400001               FAS 133 Opt Unrealized Loss ST                                 (1,762,833.00)    (1,695,429.00)    (1,695,429.00)
1073   24400011               FAS 133 Opt Unrealized Loss LT                      06/07
1074   24400021               FAS 133 Day 1 Loss Deferral - Electric - ST         06/07
1075   24400031               FAS 133 Day 1 Loss Deferral - Electric - LT         06/07
1076   24500001               FAS 133 Cash Flow Hedge Unrealized Loss                       (12,153,420.00)   (12,153,420.00)   (12,153,420.00)
1077   24500002               FAS 133 Unrealized Loss - ST                                  (72,401,425.00)   (72,401,425.00)   (72,401,425.00)
1078   24500003               FAS 133 CFH Unrealized Loss - TLock S/T                                  -                 -                 -
1079   24500011               FAS 133 Cash Flow Hedge Unrealized Loss             06/05        (222,031.00)      (222,031.00)      (222,031.00)
1080   24500012               FAS 133 Unrealized Loss - LT                        12/04        (547,639.00)      (547,639.00)      (547,639.00)
1081   24500023               FAS 133 CFH Unrealized Loss - Fwd Swap              06/05                -                 -                 -
1082   24500031               FAS 133 -Ineffective CFH Loss LT
1083   25200002               Advances Refundable User                                                 -                 -                 -
1084   25200022               Rule 7 Customer Advances                                                 -                 -                 -
1085   25200032               Developers Deposit Rule 7                                         (73,465.00)       (73,465.00)       (73,465.00)
1086   25200111               1998 Cust Advances for Construction                                      -                 -                 -
1087   25200121               Cust Advances for Const Posted 9/1                             (9,654,227.46)    (9,615,587.89)    (9,356,244.90)
1088   25200122               Rule 7 Customer Advances Posted 9/1                           (11,223,984.37)   (11,225,381.21)   (11,218,703.16)
1089   25200132               Developers Deposit Rule 7 Posted 9/1                             (368,751.95)      (368,751.95)      (348,695.95)
1090   25200141               Contractor's Security Bond                                               -                 -                 -
1091   25200142               NewRule7 nonref zero consump cust advan                          (154,623.40)      (154,430.01)      (151,607.21)
1092   25200152               NewRule 7 Refund zero consump cust adva                           (39,953.52)       (40,003.46)       (40,003.46)
1093   25200161               Residential Single Family Elec Customer                        (5,993,800.98)    (6,283,785.59)    (6,431,785.06)
1094   25200171               Residential Plat Elec Customer Advances                       (30,693,485.78)   (31,499,162.70)   (30,741,214.05)
1095   25200181               Non-Residential Elec Customer Advances                         (7,574,459.90)    (7,627,185.65)    (7,633,626.85)
1096   25200191               CIAC - Seattle Public Utilities-Electri                        (2,446,798.76)    (2,446,798.76)    (2,446,798.76)
1097   25200202               Rule 7 Cust Adv With Tax (9-1-03)                              (6,931,047.71)    (7,327,815.51)    (7,441,189.58)
1098   25200212               Rule 7 Cust Adv W/O Tax (9-1-03)                               (3,132,990.56)    (2,722,256.08)    (2,750,206.08)
1099   25200222               Developers Deposit Rule 7 (9-1-03)                               (717,587.93)      (879,187.13)      (885,321.13)
1100   25200232               CA to Eliminate the NCR (9-1-03)                                  (12,689.17)       (14,715.13)       (14,652.47)
1101   25200262               Rule 7A Cust Adv With Tax (Kitt) (9-1-0                              (496.43)          (496.43)          (496.43)
1102   25200272               Rule 7A Cust Adv W/O Tax (Kitt) (9-1-03             12/04            (338.00)          (338.00)          (338.00)
1103   25300001               Colstrip 3 & 4 Final Reclamation Liability                       (113,668.88)      (119,705.82)      (133,164.37)
1104   25300002               Unearned Mt.Star Conversion Revenue                              (100,000.00)      (100,000.00)      (100,000.00)
1105   25300011               J Harvey Const Encroach. Dep/BPA Kitsap                            (5,000.00)        (5,000.00)        (5,000.00)
1106   25300022               Gas - Pipeline Capacity Assignment                  12/05                -                 -                 -
1107   25300031               Colstrip 3&4 Coal Supply Agreement Loss                        (1,822,600.00)    (1,822,600.00)    (1,822,600.00)
1108   25300041               Deferred Electric Conservation Grant - Bremerton    12/06                -                 -                 -
1109   25300033               Deferred Compensation - Salary Deferred                       (36,042,205.92)   (35,756,647.07)   (35,490,524.98)
1110   25300131               Unearned Option Revenue                                                  -                 -                 -
1111   25300141               Unearned Revenue - Pole Contacts                               (2,692,759.61)    (2,213,925.64)    (1,591,612.70)
1112   25300143               FAS106 - Post Retirmnt Benefits                               (10,337,858.66)   (10,438,646.91)   (10,541,549.16)
1113   25300151               Def Rev Sch85 Lifetime O&M on Increm Li                        (2,255,693.40)    (2,380,755.51)    (2,509,538.46)
1114   25300161               Deferred Pole Contact Compliance Payment            09/05        (446,158.02)      (442,191.06)      (415,515.54)
1115   25300171               Hopkins Ridge Transmission Interest Due             12/05                -                 -                 -
1116   25300173               Sr Mgmt LT Incentive Plans                                               -                 -                 -
1117   25300203               Spec Employee Retire Benefits                                    (265,420.00)      (247,920.00)      (230,420.00)
1118   25300223               FAS87 Add'l Min Pension Liab - Officer Supp R                 (13,205,138.00)   (13,205,138.00)   (13,205,138.00)
1119   25300263               Def Credit for Stock Options Payable                                     -                 -              456.71
1120   25300293               LT Incentive Plan for Sr Mgmt                                            -            2,630.74               -
1121   25300303               Unclaimed Vendor Payments                                            (695.54)              -                 -
1122   25300323               Unearned Revenue - Miscellaneous                                 (181,559.45)      (180,413.62)      (179,267.79)
1123   25300353               PSE Building (A) - Landlord Incentives              09/05      (9,935,733.38)    (9,842,000.05)    (9,748,266.72)
1124   25300363               PSE Building (B) - Landlord Incentives              03/05      (3,833,983.29)    (3,787,227.40)    (3,740,471.51)
1125   25300371               Deferred Interchange Power                                               -                 -                 -
1126   25300373               FAS 148, 123 LTIP                                              (1,723,817.95)    (1,723,817.95)    (1,713,999.16)
1127   25300393               Bothell Access Center Tenant Incentives             09/06        (862,779.56)      (847,643.08)      (832,506.60)
1128   25300423               Oth Deferrd Credit-Alliance Data Sys In                        (8,557,144.00)    (8,411,311.00)    (8,265,478.00)
1129   25300433               Misc Cash Receipts                                                       -                 -                 -
1130   25300503               Unclaimed Property - Customer Refunds                            (224,486.48)       (31,153.25)       (31,153.25)
1131   25300513               Unclaimed Property - Payroll Checks                                 1,268.81          1,268.81          1,268.81
1132   25300521               Deutsche Bank Collateral Deposit with PSE                                -                 -                 -
1133   25300533               SFAS 132 Supplemental Death Add'l Minim             03/06                -                 -                 -
1134   25300543               Unclaimed Vendor Payments - California
                              Unclaimed Property - Customer Refunds -
1135   25300553               California
1136   25300541               Residential Exchange - Other Deferred C                                  -       (4,415,250.53)    (2,237,957.34)
1137   25300551               Deposit - Rainbow Energy Marketing                                       -                 -                 -
1138   25300561               Snoqualmie License O&M Liability                    12/04      (2,180,868.00)    (2,180,868.00)    (2,180,868.00)
1139   25300573               Workers Compensation Reserve - Pinnacle             09/05         (12,866.72)       (12,866.72)       (12,866.72)
1140   25300633               PSE Non-Qualified Retirement Plan Liability                   (22,989,713.17)   (23,377,081.17)   (23,763,223.57)


          11/21/2010                                                             Page 20
           A         B                              C                             D         E                   F                   G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                     -                  0.00                0.00

                                                                                1st Qtr
 6     Account Co. Code                     Account Description                  Used     Sep-06              Oct-06              Nov-06
1141   25300701               Unearned Electric Option Revenue - FAS                                 -                   -                   -
1142   25300761               Unearned Easement Revenue                                      (432,404.57)        (430,158.13)        (427,911.69)
1143   25300771               Deferred Credit - Green Power Tariff                           (919,751.06)        (912,914.18)      (1,026,647.24)
1144   25300781               Unearned Rev-Renewable Energy Credit-Wi
1145   25300801               Unearned Fees - Cascade Water Alliance                                   -                   -                   -
1146   25300803               Summit Purchase Option Buyout Receipt             06/07
1147   25300973               1997 Cashiers Overages                                                   -                   -                   -
1148   25300983               1998 Cashiers Overages                                                   -                   -                   -
1149   25300993               1999 Cashiers Overages                                                   -                   -                   -
1150   25301003               2000 Cashiers Overages                                                   -                   -                   -
1151   25301013               2001 Cashiers Overages                                                   -                   -                   -
1152   25301023               2002 Cashiers Overages                                               (876.25)                -                   -
1153   25301033               2003 Cashiers Overages                                               (966.85)            (337.15)            (337.15)
1154   25301043               2004 Cashiers Overages                                               (852.39)            (852.39)            (852.39)
1155   25301053               2005 Cashiers Overages                            03/05              (961.45)            (961.45)            (961.45)
1156   25301063               2006 Cashiers Overages                            03/06              (530.39)            (535.80)            (622.45)
1157   25301073               2007 Cashiers Overages                            03/07
1158   25301993               1999 Cashiers Overages-Baker Resort                                      -                   -                   -
1159   25302003               2000 Cashiers Overages-Baker Resort                                      -                   -                   -
1160   25302013               2001 Cashiers Overages-Baker Resort                                      -                   -                   -
1161   25302023               2002 Cashiers Overages-Baker Resort                                  (123.17)                -                   -
1162   25302033               2003 Cashiers Overages-Baker Resort                                  (574.46)            (574.46)            (574.46)
1163   25302043               2004 Cashiers Overages-Baker Resort                                  (996.50)            (996.50)            (996.50)
1164   25302053               2005 Cashiers Overages-Baker Resort               06/05              (110.45)            (110.45)            (110.45)
1165   25302063               2006 Cashiers Overages-Baker Resort               03/06              (196.27)            (206.35)            (206.35)
1166   25302073               2007 Cashiers Overages-Baker Resort               04/07
1167   25302101               Unapplied Conservation and Receivables                       (1,106,950.76)      (1,343,686.76)      (1,580,422.76)
1168   25302221               Low Income Program - Electric                                  (372,619.49)        (649,986.36)        (835,423.54)
1169   25302222               Low Income Program - Gas                                       (228,757.05)        (366,146.37)        (562,392.44)
1170   25302231               Contra Low Income Program - Electric                                   -                   -                   -
1171   25302232               Contra Low Income Program - Gas                                        -                   -                   -
1172   25303003               Other Def Cr-S. Reynolds Perform Based                                 -                   -                   -
1173   25400001               Tenaska Disallowance Reserve                                           -                   -                   -
1174   25400011               Tenaska Disallowance Reserve Contra                                    -                   -                   -
1175   25400021               Proceeds from Canwest Settlement                             (6,645,625.50)      (6,329,166.50)      (6,012,707.50)
1176   25400031               Rock Island Power Costs                                        (999,128.50)        (984,484.88)        (969,841.26)
1177   25400033               Gain from Sale of Former Bellevue GO Bu           06/05      (7,154,354.71)      (7,154,354.71)      (7,154,354.71)
1178   25400041               Whitehorn 2 & 3 Lease                                                  -                   -                   -
1179   25400043               Gain from Sale of Crossroads land and building    12/05      (1,020,243.42)      (1,020,243.42)      (1,020,243.42)
1180   25400061               Unamortized Gain from Disp Allowance - Centra                   (17,447.33)         (17,091.26)         (16,735.19)
1181   25400101               Unamortized Gain from Disp Allowance - Colstr                (1,855,959.49)      (1,823,400.07)      (1,790,840.65)
1182   25400111               Unamortized Gain from Disp Allowance - Colstr                   (75,752.74)         (74,874.21)         (73,995.68)
1183   25400131               Unamort Gain from Disp Allow - Conserva                         (54,951.44)         (53,914.62)         (52,877.80)
1184   25400141               Gain on Sale Bellevue General Office -            03/07
1185   25400142               Gain on Sale Bellevue General Office -            03/07
1186   25400151               Gain on Sale Crossroads - Electric                03/07
1187   25400152               Gain on Sale Crossroads - Gas                     03/07
1188   25400161               Gain on Sale Skagit Svc Ctr-Electric              08/07
1189   25400202               DETM - NW Pipeline Capacity Agreement             03/06     (36,062,017.65)     (35,387,741.65)     (34,735,215.65)
1190   25400212               DETM - Westcoast Pipeline Cap. 10% Agreement      03/06      (5,815,018.81)      (5,751,192.15)      (5,692,208.01)
1191   25400222               DETM - Westcoast Cap. Transition Agreement        03/06      (5,172,240.00)      (5,005,046.00)      (4,843,245.00)
1192   25500002               Accum Defer Inv Tax Cr - Gas                                 (8,165,809.00)      (8,165,809.00)      (8,165,809.00)




          11/21/2010                                                           Page 21
           A         B                               C                          D          E                  F                  G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                  -                 0.00               0.00

                                                                              1st Qtr
 6     Account     Co. Code                 Account Description                Used     Sep-06             Oct-06             Nov-06
1193   25500022              Accum Defer Inv Tax Cr - Gas                                 6,276,389.00       6,303,389.00       6,361,389.00
1194   25600031              Def Gains - Disp Utility Plant 7/1/92 - 6/30/               (2,331,010.82)     (2,279,245.82)     (2,227,480.82)
1195   25600051              Def Gains fr Disp Utility Plant - Elec                        (546,570.67)       (660,284.34)       (773,745.59)
1196   25600052              Def Gains for Disp Utility Plant - Gas           12/05            (564.19)           (564.19)           (564.19)
1197   25600061              Deferred Gains post 12/31/05 Property s          03/07
1198   25700013              Unamort Gain on Reqired Debt-WNG MTN 7.                        (524,321.63)       (514,238.52)       (504,155.41)
1199   25700023              Unamort Gain on Reqired Debt-8.231% Cap                                -                  -                  -
1200   25700033              Unamort Gain on Reacquired Debt-6.25% M                                -                  -                  -
1201   28200002   GDFIT-Rcls Deferred Inc Tax - Liberalized Deprec                      (172,633,096.67)   (173,301,096.67)   (173,871,096.67)
1202   28200013              Deferred Tax - Common Depreciation
1203   28200101              Major Projects - Property Tax Expense                        (2,758,000.00)     (2,744,000.00)     (2,716,000.00)
1204   28200111              Def Inc Tax - Pre 1981 Additions                               (410,640.00)       (402,640.00)       (395,640.00)
1205   28200121              Def Inc Tax - Post 1980 Additions                          (399,797,072.00)   (403,599,072.00)   (407,401,072.00)
1206   28200131              Colstrip 3 & 4 Deferred Inc Tax                                (785,000.00)       (769,000.00)       (754,000.00)
1207   28200141              Excess Def Taxes - Centralia Sale                               (32,874.00)        (32,874.00)        (32,874.00)
1208   28200142   GDFIT-Rcls Accum Defered Income Tax - Gas                                         -                  -                  -
1209   28200151   CDFIT-Rcls Def FIT Indirect Cost Adj - Electric                         (4,938,337.00)     (3,294,337.00)     (1,650,337.00)
1210   28200152   CDFIT-Rcls Def FIT Indirect Cost Adj - Gas                              (3,361,574.00)     (2,242,574.00)     (1,123,574.00)
1211   28200161              Def FIT Removal Cost                                        (20,069,766.00)    (20,335,766.00)    (20,601,766.00)
1212   28300011              Def FIT White River                                          (4,155,604.00)     (4,155,604.00)     (4,155,604.00)
1213   28300021              Def Tax - Environmental Recoveries                                     -                  -                  -
1214   28300022   GDFIT-Rcls Deferred Inc Tax - Envirnonmental                                      -                  -                  -
1215   28300023   CDFIT-Rcls Def Tax - CLX Amortization                                  (21,919,786.00)    (21,500,786.00)    (21,081,786.00)
1216   28300032   GDFIT-Rcls Deferred Inc Tax - Other Utility                                       -                  -                  -
1217   28300033   CDFIT-Rcls Def FIT Pension                                             (41,422,551.00)    (41,447,551.00)    (41,472,551.00)
1218   28300041              DFIT - FAS 133 LT Liability - Electric           03/05       (3,520,994.00)     (3,520,994.00)     (3,520,994.00)
1219   28300042   GDFIT-Rcls Def FIT Environ - UG920781                                             -                  -                  -
1220   28300043   CDFIT-Rcls Def FIT Bond Related                             09/03       (7,619,122.00)     (7,589,122.00)     (7,559,122.00)
1221   28300052   GDFIT-Rcls Def FIT LFSH - UG920782                                                -                  -                  -
1222   28300062   GDFIT-Rcls FIT Def LFSH Regional - UG930287                                       -                  -                  -
1223   28300072   GDFIT-Rcls FIT Def AWH 60% Effic - UG930287                                       -                  -                  -
1224   28300082   GDFIT-Rcls FIT Def AFUCE on 18676-18677 - UG930287                                -                  -                  -
1225   28300092   GDFIT-Rcls FIT Def Energy Matchmaker - Weatherization                             -                  -                  -
1226   28300102   GDFIT-Rcls FIT Deferred on 18231 & 18251                                          -                  -                  -
1227   28300112   GDFIT-Rcls FIT Deferred on 18232 & 18252                                          -                  -                  -
1228   28300122   GDFIT-Rcls FIT Deferred on 18233 & 18253                                          -                  -                  -
1229   28300132   GDFIT-Rcls FIT Deferred on 18234 18253 & 18254                                    -                  -                  -
1230   28300141              FIT-FAS 133 - PCA Derivative                                           -                  -                  -
1231   28300142   GDFIT-Rcls FIT Deferred on 18239                                                  -                  -                  -
1232   28300153   GDFIT-Rcls Deferred Income Tax - Thermal Energy                                   -                  -                  -
1233   28300162              DFIT - FAS 133 LT Liability - Gas                06/05          (29,662.00)        (29,662.00)        (29,662.00)
1234   28300172              DFIT - Loss on Sale of Everett Building          12/05       (1,375,000.00)     (1,375,000.00)     (1,375,000.00)
1235   28300183   GDFIT-Rcls Deferred Income Tax - Therm Rail                                       -                  -                  -
1236   28300191              Duvall Sub Land Exchge - Def Inc Tax                                   -                  -                  -
1237   28300193              Deferred Income Tax - SAP Amortization                       (2,794,254.00)     (2,663,254.00)     (2,532,254.00)
1238   28300211              DFIT - 2006 Storm Excess Costs                   03/06       (2,638,000.00)     (2,641,000.00)     (8,123,000.00)
1239   28300231              Def Tax -Schedule 94 - Residential Exchange
1240   28300241              DFIT - Section 263 A Deductible Costs            09/06           (1,750.00)         (1,750.00)         (1,750.00)
1241   28300251              Def FIT - 1/16/00 Wind Storm Damage                               1,000.00           1,000.00           1,000.00
1242   28300261   CDFIT-Rcls Def FIT Bond Redemption Costs                                          -                  -                  -
1243   28300301              Def FIT - 12/04/03 Wind Storm Damage                         (3,616,000.00)     (3,436,000.00)     (3,256,000.00)
1244   28300321              AFUCE Deferred Taxes                                             (6,544.90)         (6,544.90)         (6,544.90)
1245   28300331              Def Tax - Interest Inc - HEDC                                   (39,329.00)        (39,329.00)        (39,329.00)
1246   28300341              Def Tax - Fredonia Turbine Lease                 06/05       (1,526,573.00)     (1,554,573.00)     (1,582,573.00)
1247   28300361              Accum Def Tax Liability - SFAS 109                          (94,061,689.00)    (94,061,689.00)    (94,061,689.00)




          11/21/2010                                                         Page 22
           A         B                             C                          D            E                    F                   G
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                  -                   0.00                 0.00

                                                                            1st Qtr
 6     Account Co. Code                   Account Description                Used       Sep-06               Oct-06               Nov-06
1248   28300362 GDFIT-Rcls Def FIT - FAS 109                                            (25,207,624.00)      (25,207,624.00)      (25,207,624.00)
1249   28300371            Superfund Site Cleanup                                                  -                    -                    -
1250   28300401            1996 Holiday Storm                                                      -                    -                    -
1251   28300411            11/23/98 Storm Loss                                                     -                    -                    -
1252   28300431            Deferred Taxes WNP#3                                         (12,164,520.00)      (12,104,520.00)      (11,974,520.00)
1253   28300442 GDFIT-Rcls Accum Def Inc Tax - Gas                                                 -                    -                    -
1254   28300451            Accum Def Inc Tax - Tenaska Purchase                          (9,390,000.00)       (9,288,000.00)       (9,288,000.00)
1255   28300452 GDFIT-Rcls FIT - Tight Sands Credit (TSCR)                                         -                    -                    -
1256   28300461            Accum Def Inc Tax - Cabot Gas Contract                        (1,151,000.00)       (1,116,000.00)       (1,040,000.00)
1257   28300462 GDFIT-Rcls Investment Tax Credit Not Recognized                                    -                    -                    -
1258   28300471            Deferred Income Tax - Virtual Right of Way Pr                 (8,100,000.00)       (7,971,000.00)       (7,842,000.00)
1259   28300481            Deferred FIT - FAS 133                                                  -                    -                    -
1260   28300501 CDFIT-Rcls IRS Carryover Adjustments (a)                                   (266,000.00)         (296,000.00)         (326,000.00)
1261   28300503            DFIT - FAS 133 Frwd Swap Int LT                  06/06        (7,151,271.00)       (7,130,543.00)       (7,109,815.00)
1262   28300511            Deferred FIT - PCA Customer Portion                             (432,000.00)       (1,785,000.00)       (1,785,000.00)
1263   28300513 CDFIT-Rcls Indirect Cost Adjustment(b)                                             -                    -                    -
1264   28300531            DFIT - 2007 Storm Damage Deferred                03/07
1265   28300541            DFIT - Goldendale Deferral - UE-070533           03/07
1266   28300551            DFIT - Goldendale Carrying Costs - UE-070533     03/07
1267   43700003            Div Declared - Preferred Stock 4.70%                                     -                    -                    -
1268   43700013            Div Declared - Preferred Stock 4.84%                                     -                    -                    -
1269   43700023            Div Declared - Preferred Stock 7.75%                                     -                    -                    -
1270   43700043            Div Declared - Preferred Stock Series II 7.45                            -                    -                    -
1271   43800003            Dividends Declared - Common Stock                              83,549,792.07        83,549,792.07       109,782,221.81
1272   TOTAL CAPITALIZATION & LIABILITIES                                             (6,750,293,358.27)   (6,893,187,060.62)   (7,082,538,976.19)
1273                                                                                                -                   0.00                 0.00
1274
1275




          11/21/2010                                                       Page 23
         A         B                               C                                   H                         I                    J
1    Puget Sound Energy
2    Balance Sheet Detail
3    9/30/2007
4
5                                                                                               -                         -                    -


6    Account Co. Code                       Account Description                        Dec-06                  Jan-07               Feb-07
7    10100001               Electric - Plant in Service                              5,075,731,051.12        5,085,244,941.58     5,216,734,459.32
8    10100001ARC                                                                          1,269,779.00
                            Electric - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates      1,099,670.00         1,099,670.00
9    10100011               ARC - Electric Plant                                                    -                     -                    -
10   10100002               Gas - Plant in Service                                   2,097,627,887.64        2,108,715,418.12     2,114,637,534.63
11   10100012               ARC - Gas Plant                                                         -                     -                    -
12   10100003               Common - Plant in Service                                  442,792,898.21          442,762,711.17       447,191,192.48
13   10100003ARC                                                                             12,097.00
                            Common - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates           12,097.00            12,097.00
14   10110001               Whitehorn Capital Lease                                      23,003,981.82          22,990,843.01        22,977,292.24
15   10191001               Encogen - Plant in Service                                              -                     -                    -
16   10200001               Electric - Plant Purchased or Sold                                      -                     -                    -
17   10200011               Sale of Skookumchuck                                                    -                     -                    -
18   10500001               Electric - Plant Held for Future Use                          8,250,088.88           8,255,090.91         8,692,549.66
19   10500002               Gas - Plant Held for Future Use                                  64,439.34              64,439.34            64,439.34
20   10700001               Electric - Construction Work in Progress                   148,238,296.69          144,850,457.08       140,305,919.39
21   10700002               Gas - Construction Work in Progress                          42,037,266.65          21,643,324.85        26,512,386.19
22   10700003               Construction Work in Process - Common Plant                  16,298,659.04          14,034,663.71        13,031,943.16
23   10700013               Construction Support Clearing - Common                         (841,990.26)          2,783,124.26         2,709,615.66
24   10700021               CWIP/Retention Clearing (Debit) - Electric                        4,041.59                    -                    -
25   10700022               CWIP/Retention Clearing (Debit) - Gas                            12,540.72              12,540.72            12,540.72
26   10700041               CWIP SP Accrual - Electric                                              -            7,599,523.77         8,521,299.45
27   10700042               CWIP SP Accrual - Gas                                           710,000.00          16,232,698.68        19,425,726.39
28   10800001               Elec-Accum Depreciation                                 (1,981,226,559.10)      (1,992,669,370.68)   (1,999,959,834.84)
29   10800001ARC                                                                           (248,484.00)
                            Elec-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rate             (79,509.00)          (80,644.00)
30   10800002               Gas-Accum Depreciation                                    (665,289,799.12)        (670,307,636.03)     (674,906,032.65)
31   10800003               Common-Accum Depreciation                                   (30,476,815.29)        (30,983,768.78)      (31,541,078.90)
32   10800003ARC                                                                            (11,535.00)
                            Common-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rates          (11,535.00)          (11,535.00)
33   10800041               Elec-RWIP-Mass C.O.R./Salvage                                16,472,945.71          15,659,618.76        15,903,753.96
34   10800042               Gas-RWIP-Mass C.O.R./Salvage                                  4,513,698.52           4,514,614.44         4,516,010.06
35   10800043               Common-RWIP-Mass C.O.R./Salvage                               4,166,119.18           4,167,101.77         4,169,320.33
36   10800051               Elec-RWIP-Specific C.O.R./Salvage                                72,259.24              86,254.63           227,243.05
37   10800052               Gas-RWIP-Specific C.O.R./Salvage                              3,483,650.79           3,483,650.79         3,483,650.79
38   10800061               Accum Depreciation Non-legal Cost of Removal                (31,657,742.00)        (31,657,742.00)      (31,657,742.00)
39   10800062               Accum Depreciation Non-legal Cost of Removal                (95,466,293.00)        (95,466,293.00)      (95,466,293.00)
40   10800071               Contra Accum Depreciation Non-legal Cost of Remova           31,657,742.00          31,657,742.00        31,657,742.00
41   10800072               Contra Accum Depreciation Non-legal Cost of Remova           95,466,293.00          95,466,293.00        95,466,293.00
42   10800201               Elec-Accum Depreciation AMA Reserve                             223,992.83             223,992.83           223,992.83
43   10800202               Gas-Accum Depreciation AMA Reserve                              (92,494.49)            (92,494.49)          (92,494.49)
44   10800203               Common-Accum Depreciation AMA Reserve                           273,185.39             273,185.39           273,185.39
45   10800501               Elec-Accum Depreciation -PP
46   10800502               GAS-Accum Depreciation -PP
47   10800541               Elec-RWIP-CED3 C.O.R./Salvage-PP
48   10800543               Common-RWIP-RET1 C.O.R./Salvage PP
49   10800552               Gas-RWIP-RET1 C.O.R./Salvage PP
50   10891001               Accum Dep - Encogen                                                     -                     -                   -
51   11100001               Elec-Accum Depreciation                                      (7,788,214.10)         (7,476,400.95)      (7,668,715.08)
52   11100002               Gas-Accum Depreciation                                       (8,560,853.65)         (8,296,956.36)      (8,418,009.95)
53   11100003               Common-Accum Depreciation                                 (184,757,672.11)        (184,312,298.44)    (187,328,069.82)
54   11100091               Elec-Accum Provisions for Retired Assets                                -                     -                   -
55   11100092               Gas-Accum Provisions for Retired Assets                                 -                    0.01                 -
56   11400001               Electric - Plant Acq Adj. Milwaukee RR                          946,172.25             946,172.25          946,172.25
57   11400002               Gas - Plant Acquisition Adjustment                                      -                     -                   -
58   11400011               Electric - Plant Acq Adj. DuPont                                302,358.01             302,358.01          302,358.01
59   11400031               Acquisition Adjustment - Encogen                             76,622,596.84          76,622,596.84       76,622,596.84
60   11491001               Acquisition Adjustment - Encogen                                        -                     -                   -
61   11500001               Accum Amort Acq Adj. Milwaukee RR - Electric                   (641,589.00)           (643,739.00)        (645,889.00)
62   11500002               Gas - Accum Prov for Amort of Plant Acquis Ad                           -                     -                   -
63   11500011               Accum Amort Acq Adj. DuPont - Electric                         (249,199.12)           (250,132.45)        (251,065.78)
64   11500031               Accumulated Amort Acqu Adj. - Encogen                       (34,618,338.66)        (34,839,413.66)     (35,060,488.66)
65   11591001               Accum Amort Acquis Adjust - Encogen                                     -                     -                   -
66   11730002               Gas Stored at JP Reservoir - Noncurrent                       5,595,431.27           5,649,243.42        5,699,993.41
67   12100003               Nonutility Property                                             330,108.40             385,158.95          391,820.66
68   12100013               Nonutility Plant in Service                                   2,618,008.25           2,606,905.35        2,606,905.35
69   12100503               Non-Utility Property - PP
70   12100513               Non-Utility Property - PP
71   12200003               Accum Prov for Deprec & Amort - Nonutil                        (445,522.25)           (445,522.25)        (445,522.25)
72   12310000               Invest in Assoc.-Other than Rainier Receivables            440,508,575.14          493,820,656.84      363,961,023.86
73            1019
     12310000(RR)           Invest in Assoc.-Rainier Receivables                                    -                     -                   -
74   12400013               Other Investments - Stock Misc                                  100,000.00             100,000.00          100,000.00
75   12400043               Other Investment Life Insurance                              54,509,039.52          54,509,039.52       54,509,039.52
76   12400063               Other Investments - Ramgen Power System                        (100,000.00)           (100,000.00)        (100,000.00)
77   12400373               Notes Rec - Misc                                                 (4,728.62)             (4,728.62)          (4,728.62)


     11/21/2010                                                        Page 24
          A         B                              C                                H                 I                 J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                            -                 -                 -


 6    Account Co. Code                      Account Description                   Dec-06            Jan-07            Feb-07
 78   12400383               Notes Rec - River Oak                                           -                 -                 -
 79   12400483               Notes Rec - Sheridan                                      19,581.28         19,581.28         19,581.28
 80   12400503               Notes Rec - Intolight                                  1,380,120.07      1,509,591.98      1,503,852.70
 81   12400543               Notes Rec - Petersen Family Ltd.                                -                 -                 -
 82   12400553               Notes Rec - BOA Keyport Lighting & Capa                1,011,603.78        985,069.93        958,536.08
 83   12400603               Notes Rec - Alaska Power & Telephone                            -                 -                 -
 84   12400633               Notes Rec - Glenn S. Cook                                       -                 -                 -
 85   12400653               Notes Rec - Bernie & Doris Larson                               -                 -                 -
 86   12400663               Notes Rec - Greenwater L.L.C.                                   -                 -                 -
 87   12400673               Notes Rec - Newcastle Homeowners' Assoc.                  17,392.20         17,392.20         17,392.20
 88   12400683               Notes Rec - AP&T Promissory Bad Debts R                         -                 -                 -
 89   12400703               Note Rec - Sorestad                                             -                 -                 -
 90   12400713               Note Rec - Mt. Erie                                             -                 -                 -
 91   13100033               Cash - Seafirst - Check Clearing Account                        -                 -                 -
 92   13100053               Cash - First Union - PSE A/P C/D - 1069509                      -                 -                 -
 93   13100143               Cash - Wells Fargo - WNG CBR - 4159652569                       -                 -                 -
 94   13100153               Cash - Seafirst - PSPL Non-CLIP - Clsd 10/97                    -                 -                 -
 95   13100293               Cash - Seafirst - WNG Disburse - 158                            -                 -                 -
 96   13100300  1020         Cash - PE Key Bank 7738
 97   13100353               Cash-Key Bank-Flexben-6467                                      -                 -                 -
 98   13100543               Cash - State Bank - Concrete                             209,690.34        211,951.77        215,043.14
 99   13100563               US Bank - General Account 1775586                        997,649.54      1,131,960.54      1,255,312.67
100   13100573               US Bank - Damage Claims 1771847                         (739,271.20)      (753,722.88)      (740,550.61)
101   13100583               Cash - Bank of Amer - Cr Bal Refnd - 32                         -                 -                 -
102   13100771               Conservation Trust Restricted Cash                              -                 -                 -
103   13100773               Cash - Residential Exchange - Restricte                         -              (40.25)           (40.25)
104   13100783               Cash - BofA - Credit Card Payments-3751                         -                 -                 -
105   13101003               Cash-UBOC-Payment Processing Bothell 44                9,923,774.39     13,975,555.11     16,046,984.16
106   13101013               Cash-UBOC-Bill Payment Consolidator 443                         -                 -                 -
107   13101023               Cash-Key Bank-Concentration 47968102460                1,814,194.82      1,069,379.31      2,223,753.76
108   13101033               Cash-Key Bank-PSE Receipts 479681024614                1,037,940.71      4,369,070.01       (418,510.26)
109   13101043               Cash-Key Bank-Direct Debit Deposit AFT4                         -                 -                 -
110   13101063               Cash-Key Bank-Baker Recreation 47968102                       54.71               -            1,085.19
111   13101073               Cash-Key Bank-Internet Receipts Bill479                         -                 -                 -
112   13101083               Cash-Key Bank-Credit Card Receipts 4796                    2,072.81             38.65         33,980.08
113   13101093               Cash-Key Bank-Payroll 190994701174                           417.53     (2,210,838.34)    (2,198,783.20)
114   13101103               Cash-Key Bank-Credit Balance Refund 190                         -                 -                 -
115   13101113               Cash-Key Bank-Accounts Payable 19099470               (5,447,993.61)   (25,225,702.65)    (9,850,507.50)
116   13101123               Cash-Key Bank- SAP Credit Balance Refun                 (756,540.04)      (877,837.40)      (841,394.13)
117   13101133               Cash-Key Bank- Checkfree                                        -                 -                 -
118   13101143               Cash-Citibank-Direct Debit Deposit AFT                 1,068,151.43        491,428.05        727,187.42
119   13101153               Cash - Citibank E-Payment                                    366.02            974.15            410.79
120   13108123               First Un - Clearing A/P Disb.                                   -                 -                 -
121   13108243               Cash - Bank of America - A/P Disbursement                       -                 -                 -
122   13109993               CLX Cash Clearing                                        161,617.35        326,198.24        751,626.15
123   13400011               Other Special Deposits                                          -                 -                 -
124   13400012               Other Special Deposits - Gas                                    -                 -                 -
125   13400021               PSE Merchant Deposit - Transmission                      584,742.00        379,400.00        379,400.00
126   13400031               PSE Transmission Contra - Merchant Deposit              (584,742.00)      (379,400.00)      (379,400.00)
127   13400041               BPA Cross-Cascades Transmission Request                         -                 -                 -
128   13400051               BPA Fredrickson 1 Transmission Request                          -                 -                 -
129   13400061               BPA Hopkins Ridge Transmission Request
130   13400071               BPA Linden Transmission Request Deposit
131   13400063               Other Special Deposits                                          -                 -                 -
132   13400073               PSE Ben Protect Trust-Bank of NY Money                 2,066,151.49      2,075,253.38      1,963,604.83
133   13400081               BPA Saddleback Transmission Request Deposit
134   13400083               Payroll - Health / Dependent Spending Deposit             53,914.47         53,914.47         53,914.47
135   13400093               Health / Dependent Spending Deposit - Year 2              48,264.12         48,264.12         48,264.12
136   13500003               Petty Cash                                                84,384.97         84,384.97         84,384.97
137   13500041               Freddie #1 Operating Advance                             287,762.24        194,085.63        369,024.17
138   13500051               Colstrip 500KV Transmission O&M Operati                   73,353.00         73,353.00         73,353.00
139   13500061               Colstrip 1&2 Operating Advance                         1,242,765.00      1,242,765.00      1,111,218.00
140   13500071               Colstrip 3&4 Operating Advance                           899,302.00        899,302.00        888,932.00
141   13500073               Stock Exch Fractional Shares                                    -                 -                 -
142   13500081               Credit Balance Refunds                                          -                 -                 -
143   13500142               Refunds - SeaFirst #68523505                                    -                 -                 -
144   13500153               Workers Comp - ESIS Working Fund                         107,437.96         29,011.96         92,586.14
145   13500163               Working Fund - Baker Lodge                                      -                 -                 -
146   13500172               Northwest Permits Operating Advance- Gas                        -                 -                 -
147   13500173               RW (Right of Way) Easements & Permits                      1,600.38          2,595.47          2,595.47
148   13501001               Working Fund - Agent (Encogen)                                  -                 -                 -


      11/21/2010                                                        Page 25
          A         B                             C                                H                  I                   J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                           -                    -                   -


 6    Account Co. Code                      Account Description                 Dec-06             Jan-07              Feb-07
149   13600003               Temporary Cash Investments-Non Tax Exempt            1,300,000.00       1,300,000.00       12,000,000.00
150   13600013               Temporary Cash Investments-Taxable                            -         9,000,000.00        4,500,000.00
151   13600403               Temporary Cash Investments- Key Bank
152   14100183               S-T Notes Rec - Misc                                      4,728.62           4,728.62            4,728.62
153   14100301               Notes Rec Line Extensions                             2,556,323.67       2,955,907.48        2,867,842.10
154   14200003               Customer Accounts Receivable                            (67,284.79)       (553,515.79)        (236,395.74)
155   14200010  1020         Account Receivable                                  375,169,117.79     435,212,030.07      305,379,746.42
156   14200011               Elec/Cust Accounts Receivable CLX                   153,081,620.14     152,111,923.30      163,128,364.34
157   14200012               Gas - Cust Accts Rec - Unprocessed Rece                        -                  -                   -
158   14200020  1020         Secure Pledge Accounts Receivable                   110,000,000.00      76,000,000.00      167,000,000.00
159   14200033               Unearned Carrying Charges                                      -                  -                   -
160   14200043               A/R Merchandise                                                -                  -                   -
161   14200052               Gas- Cust Accounts Receivable CLX                   131,683,116.08     145,954,422.74      149,809,070.31
162   14200061               Accounts Receivable - PSE Customers - E            (153,081,620.14)   (152,111,923.30)    (163,128,364.34)
163   14200062               Accounts Receivable - PSE Customers - G            (131,683,116.08)   (145,954,422.74)    (149,809,070.31)
164   14200063               Subordinated Note Receivable from RR                           -                  -                   -
165   14200073               A/R Short-Term Securitization Agreemen                         -                  -                   -
166   14200101               Discount for NPV - Elect                                574,662.73         585,722.37          550,020.04
167   14200102               Discount for NPV - Gas                                  505,804.38         554,148.86          501,586.85
168   14209993               Cust Accounts Receivable Clearing - CLX             (17,570,076.87)    (14,024,072.02)     (11,209,852.87)
169   14300003               Accts Rec - Misc -401k forfeiture accou                   1,958.17           2,175.87            2,183.32
170   14300061               Canwest Settlement Receivable                                  -                  -                   -
171   14300062               Gas Off System Sales - Other Accts Rec               18,587,581.38      16,690,882.90       21,797,893.68
172   14300071               A/R Hopkins BPA Transm Int Recble 05TX-11905            660,748.71          11,214.79            9,504.73
173   14300072               Jackson Prairie / NW Pipeline - Other A/R               278,785.66         286,824.38          133,576.10
174   14300082               Jackson Prairie / WWP - Other A/R                       278,785.73         286,824.33          133,576.00
175   14300101               A/R Hopkins BPA Transm Int Recble 02TX-11040                   -            693,679.00         734,050.09
176   14300141               Power Sales - Other Accts Rec                        17,841,497.06      14,732,006.58       11,966,260.87
177   14300151               Transmission - Other Accts Rec                          732,781.89         379,417.02          914,930.76
178   14300171               BPA Residential Exchange - Other Accts Rec            8,789,102.00       8,789,062.00        8,789,062.00
179   14300211               A/R - Crystal Mountain Insurance Receivable           7,916,720.35       7,916,720.35        7,916,720.35
180   14300213               Other Accts Rec - Misc                                         -             1,287.62           44,878.25
181   14300323               Emp Rec / Payroll Advances & Misc - OARM                    499.65                -                   -
182   14300333               Loans - Exit Payback - Other Accts Rec                  207,804.44         207,804.44          207,804.44
183   14300353               A/R - Damage Claims - CLX                             4,105,587.64       3,776,383.92        3,826,628.28
184   14300363               A/R - Energy Diversion - CLX                             33,742.24          28,663.75           28,206.48
185   14300373               A/R - Vandalism - CLX                                          -                  -                   -
186   14300383               A/R - Subsidiaries - CLX                                 40,310.19          45,684.53           38,178.75
187   14300393               A/R - Miscellaneous - CLX                            10,381,124.95       9,183,024.67        9,304,801.53
188   14300401               California ISO/PX Receivables                        21,245,394.69      21,245,394.69       21,245,394.69
189   14300411               Electric - Water Heater Financing - Oth                        -                  -                   -
190   14300441               Whitehorn Unit 2 Reimbursable Repair Co               2,126,733.94       2,145,098.56        2,183,813.23
191   14300451               A/R - Goldendale Insurance Receivable
192   14300523               A/R-Mellon Investor Services                                   -                    -                   -
193   14300533               A/R-Treble Damages                                      430,748.06           438,088.01          431,771.49
194   14300603               A/R - Merchandise - CLX                                        -                    -                   -
195   14300613               A/R CARS Conversion - CLX                                      -                    -                   -
196   14300623               A/R - Damage Claim Conversion - CLX                      14,356.21            14,231.21           13,491.69
197   14300701               A/R - Powerex Power Exchange                          3,072,340.11           119,040.40          336,076.23
198   14300901               A/R - Refundable Federal Fuel Tax                       631,883.30           426,814.30          426,814.30
199   14301001               A/R - Encogen (GP)                                             -                    -                   -
200   14301003               Account Receivable Reconciliation Accou
201   14301022               Refundable GST on PSE Gas Purchase                             -                  -                   -
202   14400011               Electric APUA - Customer Accts Receivab                (997,624.81)     (1,024,783.71)        (967,519.34)
203   14400032               Gas - APUA - Customer Accts Receivable                 (769,919.03)       (850,936.74)        (774,613.25)
204   14400041               Electric - APUA - California ISO/PX Rec                        -                  -                   -
205   14400061               Discount for uncollectible accounts - E                 574,545.81       1,024,783.71        1,014,267.34
206   14400062               Discount for uncollectible accounts - G                 432,453.57         850,936.74          812,178.25
207   14400071               APUA - Electric Counterparties
208   14400213               APUA - Damage Claims - CLX                             (585,565.54)       (534,688.20)        (575,170.92)
209   14400223               APUA - Energy Diversion - CLX                             2,226.00           5,351.11              825.36
210   14400233               APUA - Vandalism - CLX                                         -                  -                   -
211   14400253               APUA - Miscellaneous - CLX                               19,763.25          13,713.16            8,166.69
212   14400263               APUA - Merchandise - CLX                                       -                  -                   -
213   14400273               APUA - CARS Conversion-CLX                                     -                  -                   -
214   14400293               APUA-Treble Damages                                    (430,748.06)       (438,088.01)        (431,771.49)
215   14600000               Intercompany accounts receivable                        835,114.56         935,124.14        1,217,169.54
216   14600010  1020         Intercompany Accounts - PSE Funding                       1,000.00           1,000.00            1,000.00
217   15100021               Fuel Stock - Colstrip 1&2                             1,006,233.73         856,743.61        1,509,408.72
218   15100031               Fuel Stock - Colstrip 3&4                             1,230,124.62       1,138,573.72        1,089,338.78
219   15100041               Fuel Stock - Colstrip 3&4 Fuel                          288,671.99         290,454.99          276,330.99


      11/21/2010                                                      Page 26
          A         B                               C                                H                 I                 J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                 -                   -


 6    Account Co. Code                       Account Description                   Dec-06            Jan-07            Feb-07
220   15100061               Fuel Stock - Crystal Mountain                              63,087.78         73,686.28         70,973.47
221   15100081               Fuel Stock - Whitehorn #1                                 634,150.17        634,034.33        621,474.48
222   15100091               Fuel Stock - Frederickson #1                              699,101.94        699,101.94        699,101.94
223   15100101               Fuel Stock - Fredonia 1&2                               1,334,598.14      1,318,758.88      1,318,758.88
224   15100121               Fuel Stock - Frederickson #1                               20,961.70               -                 -
225   15100122               Fuel Stock - Propane SWARR Station                        294,938.14        294,938.14        294,938.14
226   15100151               Fuel Stock - Whitehorn Non-Core Gas Inv                    10,315.45               -                 -
227   15100161               Fuel Stock - Frederickson Non-Core Gas                     (2,278.71)              -                 -
228   15100171               Fuel Stock - Fredonia Non-Core Gas Inve                    (2,107.19)              -                 -
229   15100181               Fuel Stock - Colstrip 1&2 Propane                         155,290.11        159,346.11        145,000.11
230   15100201               Fuel Stock - Tenaska - Oil                              1,315,879.44      1,315,879.44      1,315,879.44
231   15100211               Fuel Stock - Pooled CT Non-Core Gas Inv                          -           68,306.11         90,640.89
232   15101001               Fuel Stock - Encogen Oil                                         -                 -                 -
233   15101011               Fuel Stock - Encogen Natural Gas                                 -                 -                 -
234   15111001               Fuel Stock - Encogen Oil                                  471,282.84        471,282.84        471,282.84
235   15111011               Fuel Stock - Encogen Natural Gas                           35,803.95               -                 -
236   15400023               Inventory - Pre-Capitalized Material                    9,175,683.93      9,221,248.20      8,880,919.69
237   15400031               Plant Materials - Colstrip 1 & 2                        3,233,100.87      3,246,858.87      3,265,610.87
238   15400033               Inventory Reserve Account - Pre-Capitalized M          (9,174,955.25)    (9,221,248.20)    (8,880,919.69)
239   15400041               Plant Materials - Colstrip 3 & 4                        2,489,845.79      2,500,161.79      2,514,227.79
240   15400061               Encogen Storeroom                                       1,315,458.58      1,311,912.09      1,330,651.56
241   15400071               Hopkins Ridge Storeroom                                    65,612.00         65,612.00         65,612.00
242   15400081               Wild Horse Wind Farm Storeroom                            108,211.00        108,211.00        108,211.00
243   15400101               Electric - Plant Material & Supplies                   22,396,644.20     22,513,686.39     26,403,100.32
244   15400102               Gas - Plant Material & Supplies                         7,029,439.28      6,920,747.44      6,795,293.46
245   15400103               Plant Material & Supplies                               3,197,336.55      3,043,182.25      2,959,113.94
246   15400111               Inventory - Fredonia                                      159,793.00        159,793.00        159,793.00
247   15400121               Inventory - Fredrickson                                 1,020,327.69      1,020,327.69      1,020,327.69
248   15400131               Inventory - Whitehorn                                      92,043.40         92,043.40         92,043.40
249   15400141               Inventory - Goldendale                                           -                 -                 -
250   15400201               CT Site Inventories                                       391,145.08        391,145.08        391,145.08
251   16300023               Undistributed Stores Expense                            1,727,472.27      1,903,354.46      2,088,048.70
252   16300063               Undistributed Substation Equipment Stor                   273,725.16        273,725.16        273,725.16
253   16300073               Undistributed Communications Equip Stor                          -                 -                 -
254   16300083               Undistributed Intolight Stores Expense                           -                 -                 -
255   16410002               SGS-1 Gas Stored Underground                           38,320,398.01     21,757,089.87     19,154,256.02
256   16410012               SGS-2 Gas Stored Underground                            6,678,148.53      5,102,987.21      5,165,762.20
257   16410022               Clay Basin Gas Storage - 00925                         54,010,404.46     43,721,049.26     32,391,090.84
258   16410042               AECO - Gas Stored Underground                           8,516,392.14      5,583,667.81      2,938,460.80
259   16420002               Liquefied Natural Gas Stored                              576,201.30        576,201.30        576,201.30
260   16420012               LNG - Gig Harbor                                           94,635.85         97,720.07         79,994.80
261   16500002               Gas - Prepaid Insurance                                     8,335.68          5,557.10          2,778.52
262   16500013               Prepmts - Puget Auto / General Liability                1,928,297.92      1,755,278.11      1,573,418.30
263   16500011               Prepmts - Tucannon                                               -                 -                 -
264   16500021               Prepmts - WIES - Blackout / Brownout                        8,688.63          6,950.90          5,213.17
265   16500031               Prepmts - BPA Reconductor Agreement                              -                 -                 -
266   16500033               Prepmts - Puget Crime Insurance                             2,119.87               -                 -
267   16500043               Prepmts - Puget Dir & Officers Liab Ins                   520,032.05        369,577.25        219,122.45
268   16500051               Prepmts - BC Auto Liability                                25,262.48         21,052.06         16,841.64
269   16500063               Prepmts - Puget Workman's Comp - Aegis                    163,301.81        148,456.19        133,610.57
270   16500073               Prepmts - Workman Comp / Letters of Credit                 42,367.31         35,706.21         29,045.11
271   16500083               Prepmts - All Risk Property Insurance                     398,503.99        265,669.34        132,834.69
272   16500093               Prepmts - King Air Aircraft Insurance                      22,206.25         20,187.50         18,168.75
273   16500103               Prepmts - M&M Consulting Fee                                     -           36,666.67         18,333.34
274   16500113               Prepmts - Pollution Control Bond                           60,697.50         30,348.75               -
275   16500123               Prepaid- Transmission software                            425,625.88        390,157.06        354,688.24
276   16500241               Prepayments - Hopkins Ridge Prop Insurance                       -                 -                 -
277   16500253               Prepmts - Misc - Prepaid Insurance                         11,848.37         10,939.62         11,032.87
278   16500263               Prepmts - Payroll Taxes                                          -                 -                 -
279   16500282               Prepaid Stanfield Meter Station Upgrade                          -                 -                 -
280   16500283               Prepaid SAP Support                                       878,783.46        805,551.51        732,319.56
281   16500313               Prepayments - Misc Employee Benefits                             -        1,281,028.00               -
282   16500333               Prepmts - Heavy Vehicle Licenses                            1,977.50          1,695.00          1,412.50
283   16500341               Prepmts - License Fee - Users of Water                           -                 -                 -
284   16500343               Prepmts - 3 yr. Websense License                                 -                 -                 -
285   16500361               Prepmts - Electric - Municipal Taxes                        2,000.00          1,000.00               -
286   16500373               Prepmts - Interest                                        901,130.99        721,492.80        831,863.02
287   16500383               Microsoft Maintenance Contract
288   16500393               Prepmts - State Street Cond Trustee Fee                          -                 -                   -
289   16500401               Prepmts - FERC License Fee - Lower Baker                         -                 -            102,787.48
290   16500411               Prepmts - FERC License Fee - Upper Baker                         -                 -            102,787.47


      11/21/2010                                                         Page 27
          A         B                               C                                 H                   I                  J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                -                   -                  -


 6    Account Co. Code                      Account Description                    Dec-06              Jan-07              Feb-07
291   16500461               Prepmts - SCL - Bothell                                   140,738.00          129,009.79          117,281.58
292   16500471               Prepaid Sales Tax - Fredonia CT 3 & 4                   2,456,005.75        2,412,148.50        2,368,291.25
293   16500501               Unamortized Premiums Paid on Unexpired Option                    -                   -                   -
294   16500551               Prepaid Exp - Hopkins Ridge Interconnec                          -                   -                   -
295   16500553               Prepaid- Miscellaneous                                     66,896.42           57,608.81        1,153,936.20
296   16500563               Prepayments - Licensing Fees (Vehicles)                   182,993.89          168,661.68          154,329.47
297   16500573               Prepaid insurance - Liab - Navy Contrac                    27,588.71           23,493.71           19,398.71
298   16500581               Caminus Aces Prepaid Maintenance (elect                    29,141.40           24,284.49           19,427.58
299   16500582               Caminus GMS Prepaid Maintenance (gas)                      27,060.38           22,550.37           18,040.36
300   16500611               Prepaid Edison Electric Institute dues                           -            443,917.84          403,561.68
301   16500612               Prepaid American Gas Association Dues                            -            297,067.84          270,061.68
302   16500622               Prepaid NW Gas Association Dues                            30,767.92           25,639.93           20,511.94
303   16500623               Prepaid Subscrptns                                          9,583.30            7,291.63                 -
304   16500633               Prepaid -2007 CISCO Smartnet (Dimension                          -                   -            248,154.42
305   16500641               Prepaid Rent for Skagit Svc Ctr
306   16500713               Prepaid KWI Maintenance                                      217,600.00          199,466.67         181,333.34
307   16501003               Advance/Down Payments                                            500.00              850.00           2,950.00
308   16501011               Wildhorse Prepaid O&M to Vestas
309   16501013               Prepaid - Future Year Expenses                              47,350.06                 -                  -
310   16599011               Prepaid Colstrip 1&2 WECo Coal Resv Ded.                          -                   -                  -
311   17100093               Interest Rec - Misc                                               -                   -                  -
312   17100103               Interest Rec - River Oak                                          -                   -                  -
313   17100203               Interest Rec - Petersen Family Ltd.                               -                   -                  -
314   17100303               Interest Rec - Newcastle Homeowners' As                        231.90              347.85             463.80
315   17100333               Interest Receivable - Sorestad                                    -                   -                  -
316   17300001               Electric - Accrued Utility Revenue                     105,769,867.00      111,241,066.00      84,594,995.00
317   17300002               Gas - Unbilled Revenue                                  96,418,704.07      104,037,542.00      76,875,505.28
318   17300011               Electric-Accrued Utility Revenue-Transp                    303,276.99          882,667.71         849,863.97
319   17300061               Unbilled Revenue, PSE customers, Electr               (106,073,143.99)    (112,123,733.71)    (85,444,858.97)
320   17300062               Unbilled Revenue, PSE customers, Gas                   (96,418,704.07)    (104,037,542.00)    (76,875,505.28)
321   17400001               Energy Storage                                                    -                   -                  -
322   17500001               Invest in Derivative Instruments - Opti                    897,436.00                 -                  -
323   17500021               FAS 133 Day 1 Gain Deferral - Electric
324   17600001               FAS 133 CFH Unrealized Gain ST                           9,172,529.00        9,172,529.00       9,172,529.00
325   17600002               FAS 133 Unrealized Gain ST                               6,756,136.00        6,756,136.00       6,756,136.00
326   17600011               FAS 133 CFH Unrealized Gain LT                           6,816,780.00        6,816,780.00       6,816,780.00
327   17600012               FAS 133 Unrealized Gain LT                                 117,312.00          117,312.00         117,312.00
328   17600023               FAS 133 CFH Unrealized Gain - Gwd Swap                            -                   -                  -
329   17600051               FAS 133 Non-qualified NPNS - Electric Long-Term          2,819,328.00        2,819,328.00       2,819,328.00
330   17600061               FAS 133 Non-qualified NPNS - Electric Short-Term         3,404,310.00        3,252,449.00       3,018,904.00
331   17600071               FAS 133 Non-qualified NPNS - LT Reserve                 (2,819,328.00)      (2,819,328.00)     (2,819,328.00)
332   17600081               FAS 133 NQ NPNS ST RESERVE                              (3,404,310.00)      (3,252,449.00)     (3,018,904.00)
333   18100003               6.74% MT Notes Due 06/15/18 - Unamort Debt Ex            1,156,479.00        1,148,068.24       1,139,657.48
334   18100063               9/1/20 Bonds 27th - Unamort Debt Expense                    68,552.00           68,134.00          67,716.00
335   18100083               Med Term Notes - B - Unamort Debt Expense                   56,669.22           55,758.21          54,847.20
336   18100093               Med Term Notes - C - Unamort Debt Expense                  188,608.59          185,126.25         181,643.91
337   18100153               8.14% MT Notes Due 11/30/06 - Unamort Debt Ex                     -                   -                  -
338   18100163               7.75% MT Notes Due 2/1/07 - Unamort Debt Exp                 4,660.16               (0.10)               -
339   18100193               $200M 2 year floating rate note unamort                           -                   -                  -
340   18100203               $250M 30 Year Senior Notes                               2,330,648.30        2,323,813.55       2,316,978.80
341   18100231               1995 Conservation Bonds - Unamort Debt Exp                        -                   -                  -
342   18100253               8.06% MT Notes Due 6/19/06 - Unamort Debt Exp                     -                   -                  -
343   18100333               7.70% MT Notes Due 12/10/04 - Unamort Debt Ex                     -                   -                  -
344   18100400  1020         Unamortized Debt Issuance Cost                             270,128.99          264,501.30         258,873.61
345   18100423               7.35% MT Notes Due 2/1/24 - Unamort Debt Exp                      -                   -                  -
346   18100433               7.80% MT Notes Due 5/27/04 - Unamort Debt Exp                     -                   -                  -
347   18100463               CAP Securities - Unamort Debt Exp                          363,169.74          361,687.41         360,205.08
348   18100473               7.02% MT Note Issued - Unamort Debt Expen                2,116,260.36        2,107,829.04       2,099,397.72
349   18100483               6.46% MTN Series B Due 3/9/09 - Unamort                    240,324.80          231,186.97         222,049.15
350   18100493               7.00% MTN Series B Due 3/9/29 - Unamort                    706,459.73          703,806.86         701,153.99
351   18100503               7.96% MTN, Series B Due 2/22/10 - Unamo                    538,184.31          523,927.77         509,671.23
352   18100513               7.61% MTN, Series B Due 9/8/08 - Unamor                     41,190.22           39,161.14          37,132.06
353   18100523               7.69% MTN Due 2/1/11 - Unamort Debt Exp                    746,318.68          731,087.69         715,856.70
354   18100543               8.40% Capital Trust II 6/30/41 - Unamor                           -                   -                  -
355   18100563               5.0% PCB-Series 2003A due 03/01/2031-Un                  5,337,007.71        5,318,604.23       5,300,200.75
356   18100573               5.1% PCB-Series 2003B due 03/01/2031-Un                    901,964.20          898,853.98         895,743.76
357   18100583               PSE $350M 3 Year Credit Facility Unamor                  1,183,667.01        1,160,146.95       1,136,947.74
358   18100593               Infrastrux $150M 3 Year Credit Facility                           -                   -                  -
359   18100603               $500M 3 Year Credit Facility Legal Unam                           -                   -                  -
360   18100623               6.724% MTN due 6/15/2036 - Unamort Debt                           -                   -                  -
361   18100653               Hybrid Security 2007 - Unamort Debt Exp


      11/21/2010                                                         Page 28
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1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                           -                 -                 -


 6    Account Co. Code                   Account Description                     Dec-06            Jan-07            Feb-07
362   18100813           PSE New Credit Agreement-364 days-Unamo                            -                 -                 -
363   18100823           PSE AR Securitization - 3 years-Unamort                            -                 -                 -
364   18100833           3.363% MT Notes due 6/1/08 - Unamortize                     333,350.09        313,741.27        294,132.45
365   18100993           5.197% Snr Notes Due 10/01/15 - Unamort Debt Expense      1,059,222.43      1,049,134.60      1,039,046.77
366   18101023           6.724% MTN due 6/15/2036 - Unamort Debt Expense           2,493,904.98      2,486,542.82      2,479,488.80
367   18101033                                                                     2,890,154.58
                         6.274% Senior Notes Due 3/15/2037 - Unamortized Debt Expense                2,881,996.80      2,874,791.37
368   18101043           Hedging Credit Facility - Unamort Debt Expense                     -                 -
369   18101053           6.974% Jr Sub Notes (Hybrid) due 6/1/20
370   18210051           12/26/96 Snow / Ice Storm - Extr Prpty Loss                        -                 -                 -
371   18210171           11/23/98 Storm Damage - Catastrophic                               -                 -                 -
372   18210181           1/16/00 Windstorm - Extr Property Loss                             -                 -                 -
373   18210191           12/4/03 Wind Storm - Extr Property Los                    8,789,840.43      8,441,322.95      8,197,160.70
374   18210201           2006 Storm Excess Costs                                  92,331,390.16     95,709,187.64    107,532,556.73
375   18210211           2007 Storm Excess Costs                                            -                 -                 -
376   18220001           White River Preliminary Survey Tunnel I                      85,053.39         81,509.48         77,965.57
377   18220011           White River Plant Costs Reg Asset                        65,824,332.04     65,824,332.04     65,824,332.04
378   18220021           White River Land Reg Asset                                  744,794.53        744,794.53        744,794.53
379   18220031           White River Accum Depreciation to 1/15/                 (18,840,989.28)   (18,840,989.28)   (18,840,989.28)
380   18220041           White River Accum Amort. from 1/16/04 R                  (4,421,826.74)    (4,546,385.24)    (4,670,943.74)
381   18230001           Tenaska Regulatory Asset                                163,452,754.00    161,424,171.00    159,395,588.00
382   18230002 GDFIT-RclsRegulatory Asset                                         25,062,624.00     25,062,624.00     25,062,624.00
383   18230011 GDFIT-RclsTenaska -Tax Indemnification                                       -                 -                 -
384   18230021           Electric Conservation not in RB                          27,106,400.49     29,321,962.89     31,099,017.10
385   18230031           Electric - Def AFUDC - Regulatory Asset                  33,325,564.68     33,456,059.53     33,816,414.04
386   18230032           Gas Conservation - Tracker Programs                       6,757,534.09      7,408,834.05      7,919,816.76
387   18230041           Electric - Colstrip Common FERC Adj - Reg Ass            21,589,277.00     21,589,277.00     21,589,277.00
388   18230042           UG950288 DSM Tracker Balance                              1,657,398.20        961,125.64        460,899.28
389   18230051           Electric - Accum Amort Colstrip Common FERC A           (11,529,722.91)   (11,577,762.80)   (11,625,802.69)
390   18230061           Electric - Colstrip Def Depr FERC Adj - Reg A             2,426,881.00      2,415,314.00      2,403,747.00
391   18230071           Electric - BPA Power Exch Invstmt - Reg Asset           113,632,921.00    113,632,921.00    113,632,921.00
392   18230081           Electric - BPA Power Exch Inv Amort - Reg Ass           (76,603,502.99)   (76,897,387.99)   (77,191,272.99)
393   18230131           Electric - SFAS106 Post Ret Bene - Reg Asset              1,332,056.00      1,313,556.00      1,295,056.00
394   18230171           Cabot Oil & Gas - Encogen Regulatory Asset                4,488,032.98      4,231,532.98      3,975,032.98
395   18230181           Conservation Trust Asset                                           -                 -                 -
396   18230191           Carrying Cost-Ratebase Cap OH Tax Reduct                  3,669,461.84      3,597,948.84      3,459,593.84
397   18230192           Carrying Cost-Ratebase Cap OH Tax Reduct                  2,534,193.06      2,484,801.06      2,389,243.06
398   18230221           Electric - Accum Unamort Consrv Costs                           861.96               -                 -
399   18230231           Hopkins Ridge BPA Trans Upgrade 05TX-11905                8,857,970.51      2,957,336.79      2,786,151.58
400   18230241           Electric - Retail Wheeling Pilot - Reg. Assets                     -                 -                 -
401   18230281           Electric - Gross PCA                                      2,269,066.00      2,269,066.00      2,269,066.00
402   18230291           Electric - Gross PCA - Contra                            (2,269,066.00)    (2,269,066.00)    (2,269,066.00)
403   18230301           Interest on PTC Deferred Tax                               (314,752.23)      (264,513.24)      (243,915.05)
404   18230361           Interest on PTC Deferred Tax - Contra                       314,752.23        264,513.24        243,915.05
405   18230311           Env Rem - UG Tank - Whidbey Is. (Future                      15,000.00         15,000.00         15,000.00
406   18230321           Env Rem - UG Tank - Tenino (Future Cost                      52,471.63         52,471.63         52,471.63
407   18230331           Env Rem - UG Tank - White River (Future                            -                 -                 -
408   18230351           Chelan PUD Contract Initiation                           95,504,058.69     96,307,414.36     97,112,978.46
409   18230371           Hopkins Ridge BPA Trans Upgrade 02TX-11040                         -        5,730,000.00      5,730,000.00
410   18230381           Goldendale Deferral - UE-070533
411   18230391           Goldendale Carrying Costs - UE-070533
412   18230402           Gas Conservation - Equity Kicker on Low Inc P                 1,192.20          1,389.18          1,619.84
413   18230422           Water Heater Programs in Rates UG-950278                           -                 -                 -
414   18230432           Gas Rental Equip Pipe & Vent UE-001315                    2,862,110.15      2,857,086.25      2,847,942.78
415   18230442           Gas Rental Equip Pipe & Vent Amortize U                  (1,183,277.98)    (1,195,552.67)    (1,207,769.50)
416   18230461           Residential Exchange Deferral UE-071024
417   18230471           Residential Exchange Carrying Costs UE-
418   18230621           Cons Costs NIRB - 1998 Conservation Rider               (31,391,839.14)   (34,651,008.26)   (37,351,498.11)
419   18230631           FAS 109 Taxes                                            90,241,689.00     90,241,689.00     90,241,689.00
420   18230641           White River Relicensing & CWIP Reg Asse                            -                 -                 -
421   18230691           White River Salvage                                        (473,284.51)      (473,284.51)      (473,284.51)
422   18230711           PCA YR #2 Gross                                          30,203,454.00     30,203,454.00     30,203,454.00
423   18230721           PCA YR #2 Gross - Contra                                (30,203,454.00)   (30,203,454.00)   (30,203,454.00)
424   18230731           PCA YR #3 Gross                                          10,302,187.00     10,302,187.00     10,302,187.00
425   18230741           PCA YR #3 Gross - Contra                                (10,302,187.00)   (10,302,187.00)   (10,302,187.00)
426   18230751           PCA YR #4 Gross                                         (10,522,768.00)   (10,522,768.00)   (10,522,768.00)
427   18230761           PCA YR #4 Gross - Contra                                 10,522,768.00     10,522,768.00     10,522,768.00
428   18230811           PCA YR #5 Gross                                             (57,848.00)       (57,848.00)       (57,848.00)
429   18230821           PCA YR #5 Gross - Contra                                     57,848.00         57,848.00         57,848.00
430   18230831           PCA YR #6 Gross                                                    -          375,740.00     12,498,214.00
431   18230841           PCA YR #6 Gross # Contra                                           -         (375,740.00)   (12,498,214.00)
432   18230771           PCA Company Portion                                      27,092,365.00     27,468,105.00     39,590,579.00


      11/21/2010                                                    Page 29
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1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                   -                   -                  -


 6    Account Co. Code                       Account Description                        Dec-06             Jan-07             Feb-07
433   18230781               PCA Company Portion - contra                                (27,092,365.00)   (27,468,105.00)    (39,590,579.00)
434   18230791               PCA Customer Portion                                          5,101,727.00      5,101,727.00       5,101,727.00
435   18230801               PCA - Customer Deferral Contra                                         -                 -                  -
436   18230901               White River Conveyance Costs Reimbursem                       1,813,370.49      1,877,978.28       1,944,696.92
437   18230921               Virtual Right of Way                                         19,757,302.22     19,388,117.22      19,018,932.22
438   18230941               2001 Rate Case Expenses - Electric                              294,277.24        278,633.89         266,372.31
439   18230942               2001 Rate Case Expenses - Gas                                   402,567.24        381,157.18         364,383.51
440   18230961               WHR Conveyence Costs - Army Corp Reimbursement                         -                 -                  -
441   18230971               White River Land Sales Costs
442   18232221               Env Rem - Buckely Headworks Site Est Fu                         922,486.24          922,486.24         922,486.24
443   18232241               Buckley Headworks Remediation Costs                                    -                   -                  -
444   18232251               Buckley Ph II Burn Pile & Wood Debris E                         577,513.76          583,899.81         586,642.16
445   18232271               Env Rem - Duwamish River Site (former G                          56,800.68           56,800.68          56,800.68
446   18232281               Env Rem - Olympia Svc Capacitor Site                                   -                   -                  -
447   18232291               Env Rem - Bellevue G.O.UST Site Est Fut                                -                   -                  -
448   18233051               Env Rem - UG Tank -Baker Lodge                                         -                   -                  -
449   18233061               Env Rem - UG Tank -Poulsbo Service Cent                          10,000.00           10,000.00          10,000.00
450   18233071               Env Rem - UG Tank - Kent Fleet                                         -                   -                  -
451   18233081               Env Rem-Olympia SVC Capacitor Site Futu                                -                   -                  -
452   18233091               Tenino Service Center - UG Tank - Env                            22,528.37           22,528.37          22,528.37
453   18233101               Env. Rem. - Bremerton UST Def Site                                     -                   -                  -
454   18233121               Env Rem - UG Tank - Bremerton ( Future C
455   18236021               White River Relicensing - UE-040641                          15,256,064.07     15,256,064.07      15,256,064.07
456   18236022               Env Rem - UG Tank - Estimated Future Co                         122,343.14        122,343.14         122,343.14
457   18236031               White River Safety & Regulatory - UE-040641                   2,873,005.76      2,873,005.76       2,873,005.76
458   18236041               White River Water Rights - UE-040641                           (228,709.77)      (228,709.77)       (228,709.77)
459   18236051               White River Relicensing - UE-040641 - Post Jan 15, 2004         106,820.39        106,820.39         107,026.89
460   18236061                                                                             3,966,067.36
                             White River Safety & Regulatory - UE-040641 - Post Jan 15, 2004                 4,000,999.14       4,973,301.09
461   18236071               White River Water Rights - UE-040641 - Post Jan 15, 2004      2,440,881.42      2,430,946.68       2,314,938.04
462   18236612               Env Rem - UG Tank - Crossroads Operating Base                          -                 -                  -
463   18236812               Env Rem - UW Tacoma                                                    -                 -                  -
464   18237112               Env Rem - Swarr Station                                         177,656.86        177,656.86         177,656.86
465   18237122               Env Rem - South Seattle GS
466   18238001               2004 Rate Case Costs - Electric                                 419,251.01        396,953.32         379,484.49
467   18238002               2004 Rate Case Costs - Gas                                      186,605.60        176,867.19         169,091.94
468   18238003               2004 Rate Case Costs - Common                                          -                 -                  -
469   18238011               Power Cost Only Ratecase Proceeding Costs                              -                 -                  -
470   18238021               Contra Power Cost Only Ratecase Proceeding Costs                       -                 -                  -
471   18239001               Low Income Grants - Electric                                 18,376,117.48     18,984,184.68      19,550,691.50
472   18239002               Low Income Grants - Gas                                       6,443,774.71      7,103,752.08       7,163,325.23
473   18239011               PSE Low Income Program Costs - Electric                         712,758.60        753,422.97         765,479.96
474   18239012               PSE Low Income Program Costs - Gas                              352,172.64        375,125.87         381,931.51
475   18239021               Low Income Agency Admin Fees - Electric                       4,233,510.96      4,516,416.58       4,554,651.40
476   18239022               Low Income Agency Admin Fees - Gas                            2,066,173.55      2,225,861.21       2,247,443.06
477   18239031               Contra Low Income Program - Electric                        (23,322,387.04)   (24,254,024.23)    (24,870,822.86)
478   18239032               Contra Low Income Program - Gas                              (8,862,120.90)    (9,704,739.16)     (9,792,699.80)
479   18239041               Conservation & Renewable Discount Progr                      13,972,571.27     14,239,996.15      14,588,873.31
480   18239051               BPA Reimbursement of C&R Costs - Electr                     (13,972,571.27)   (13,972,571.27)    (13,972,571.27)
481   18239061               PCA Customer Portion - Interest                               1,255,086.00      1,290,835.00       1,323,123.00
482   18300111               Elec-White River Tunnel Inspection                                     -                 -             5,446.50
483   18300121               Elec-Update Seismic Analysis for Baker                          657,177.29        657,177.29         662,623.80
484   18400013               Land Transportation Clearing                                           -         (160,707.58)       (128,384.64)
485   18400123               Employee Related Taxes Clearing                                        -           98,200.24         462,084.08
486   18400143               Employee Benefits Clearing                                             -          (57,523.58)       (256,612.70)
487   18400153               Accounts Payable Suspense                                              -                 -                  -
488   18400223               Master Card Central Billing - Clearing                                 -                 -                  -
489   18400483               Employee Incentive Plan Clearing                                       -                 -                  -
490   18400703               CLX Other Miscellaneous Credits                                        -                 -                  -
491   18401013               CLX Balance Transfer                                                   -                 -                  -
492   18401023               CLX Bank Credit Adjustments                                            -                 -               207.20
493   18401033               Credit Balance Refund Clearing                                         -          (82,687.05)               -
494   18401063               CLX - Account Credit Adj for Rule 7                                    -                 -                  -
495   18500003               JO1 Job Orders Temporary Facilities                            (231,993.73)      (289,057.27)       (311,754.62)
496   18600003               $200M 2 year floating rate note issuanc                                -                 -                  -
497   18600011               OWIP - Electric - Non-Temp Facility & Damage                    (52,705.85)       (53,146.46)        (56,859.91)
498   18600021               Upper Baker Structure Fire- Interim Mit                           6,618.97          6,618.97           6,618.97
499   18600013               JO2 Job Orders Non-Temp Facilities                            1,051,719.23      1,273,311.11       1,236,119.79
500   18600053               ZCLM Damage Claim Orders                                        868,291.43        663,185.16         952,971.06
501   18600063               Cashiers Shortages - Misc Def Debits                                   -                 -                  -
502   18600073               Intang FAS87 Pension Asset - Misc Def Debits                           -                 -                  -
503   18600082               Env Rem - Lake Union Legal Costs                                109,846.49        113,688.88         113,688.88


      11/21/2010                                                          Page 30
          A         B                             C                               H                  I                  J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                            -                  -                  -


 6    Account Co. Code                       Account Description                Dec-06             Jan-07             Feb-07
504   18600083               Prepd Pens Cost Excess Contrib - Misc Def Deb      101,707,814.00     101,930,323.83     102,152,859.66
505   18600091               Generating Plant Expenses                                     -            11,189.56           7,605.63
506   18600101               Unamortized AFUCE Gross Up (2/97-12/02)                       -                  -                  -
507   18600121               Wind Resource Acquisition                                     -                  -                  -
508   18600122               Gas - Misc Def Debits                                         -                  -                84.59
509   18600123               Cashiers Shortages - CLX                                      -               335.99       1,614,846.35
510   18600131               All Source Resource Acquisition                               -                  -                  -
511   18600141               PTC Credits (Sch 95a)                                4,732,025.51       6,486,461.60       7,229,084.26
512   18600143               CEO1 186 Orders Billed by G/L                        1,436,843.78       1,561,075.00       1,587,760.22
513   18600151               PTC Credits (Sch 95a) Contra                        (4,732,025.51)     (6,486,461.60)     (7,229,084.26)
514   18600161               Advance Pmt Montana Firm Contract - Misc Def           204,088.81         199,836.97         195,585.13
515   18600193               2004 Credit Facility                                          -                  -            (1,705.40)
516   18600203               Def Debits - Misc Def Debits                           104,411.89                -                  -
517   18600213               2005 - ShelfReg                                               -                  -                  -
518   18600283               2006 - Shelf Registration                               39,484.45          39,484.45          45,783.65
519   18600291               Redmond Ridge Soil Mgmt Agmt
520   18600321               Residential Exchange - Misc Deferred De              7,583,389.86      12,667,980.63      14,192,707.39
521   18600323               2002 Universal Shelf                                          -                  -                  -
522   18600341               Whitehorn Turbine Repair                                      -                  -                  -
523   18600393               Deferred Debits - CFS Parts Warranty Re                       -                  -                  -
524   18600441               Real Estate Brokerage Fee                              136,532.94         134,945.35         133,357.76
525   18600473               SFAS 132 Supplemental Death Intangible                        -                  -                  -
526   18600511               PCA FAS 133 Derivative                                        -                  -                  -
527   18600512               PGA FAS 133 Net Unrealized Gain/(Loss)              54,757,495.00      54,757,495.00      54,757,495.00
528   18600561               SFAS 71 - Snoqualmie License Expenses                2,110,331.00       2,110,331.00       2,110,331.00
529   18600601               Limited Use Permit PSPL RR ROW                                -                  -                  -
530   18600613               2005 A/R Securitzation                                        -                  -                  -
531   18600701               White River Conveyance Costs                                  -                  -                  -
532   18600703               APB-25 Restricted Stock Grant                           89,734.62          85,833.12          81,931.62
533   18600713               November 2005 Equity Issuance                                 -                  -                  -
534   18600813               PSE New Credit Agreement - 364 days                           -                  -                  -
535   18600823               PSE A/R Securitization - 3 years Facili                       -                  -                  -
536   18600953               1900-Restructuree maturing $250mm credi                       -                  -                  -
537   18600983               1900-2004 Shelf Registration                                  -                  -                  -
538   18600993               5.197% Senior Notes Due 10/01/15                              -                  -                  -
539   18601033               6.274% Senior Notes Due 3/15/2037                             -                  -                  -
540   18601051               FIN 48 Capitalized Overheads - Electric
541   18601052               FIN 48 Capitalized Overheads - Gas
542   18608022               Env Rem - Estimated Future Costs Misc Gas Sit       29,506,744.71      29,506,744.71      29,506,744.71
543   18608062               Env Rem - Gas Historical Actual Ins Recoverie      (66,066,528.43)    (66,066,528.43)    (66,066,528.43)
544   18608112               Env Rem - Tacoma Tide Flats Remediation Costs       37,213,837.42      37,232,210.03      37,256,012.28
545   18608142               Env Rem - Tacoma Tide Flats Legal Costs              9,351,936.58       9,351,936.58       9,351,936.58
546   18608152               Env Rem - Tac Tide Flts Historical Internal C          209,796.52         209,796.52         209,796.52
547   18608212               Env Rem - Everett Remediation Costs                  1,308,870.57       1,308,958.37       1,309,708.37
548   18608242               Env Rem - Everett Legal Costs                            8,717.50           8,717.50           8,717.50
549   18608312               Env Rem - Chehalis Remediation Costs                 2,496,996.21       2,496,996.21       2,498,271.21
550   18608412               Env Rem - Gas Works Remediation Costs                2,574,313.54       2,574,313.54       2,574,313.54
551   18608442               Env Rem - Gas Works Legal Costs                        856,121.11         856,121.11         856,121.11
552   18608452               Env Rem - Gas Works Historical Internal Costs              366.95             366.95             366.95
553   18608512               Env Rem - WSDOT Federal/State Remediati                       -                  -                  -
554   18608542               Env Rem - WSDOT Fedl/State Legal Costs                 379,591.40         379,591.40         379,591.40
555   18608612               Env Rem - WSDOT Upland Remediation Costs               769,040.33         769,040.33         769,040.33
556   18608642               Env Rem - WSDOT Fedl/State Legal Costs                  15,888.20          15,888.20          15,888.20
557   18608712               Env Rem - WSDOT Thea Foss Remediation Costs          3,082,810.85       3,085,190.97       3,086,957.86
558   18608742               Env Rem - WSDOT Thea Foss Legal Costs                3,136,011.51       3,145,996.21       3,145,996.21
559   18608812               Env Rem - Tulalip Remediation Costs                        995.00             995.00             995.00
560   18608912               Env Rem - System Oil Insur Lit Legal Co                       -                  -                  -
561   18608941               Env Rem - Onmnibus Insur Lit Legal Cost                       -                  -                  -
562   18608942               Env Rem - Onmnibus Insur Lit Legal Cost              3,071,667.85       3,070,891.85       3,071,041.85
563   18609112               Env Rem - 5th & Jackson Remediation Costs                     -                  -                  -
564   18609122               Env Rem - 5th & Jackson Remedia Reimbur                       -                  -                  -
565   18609132               5th & Jackson Legal Costs                                     -                  -                  -
566   18609142               5th & Jackson Indemnity                                       -                  -                  -
567   18609212               Env Rem - Mercer Street Remediation Costs               66,942.15          66,942.15          66,942.15
568   18609312               Env Rem - Quendall Terminal Remediation              6,138,927.30       6,171,761.52       6,222,168.37
569   18609522               Env Rem - Quendall Terminal Legal Costs                 59,043.75          59,043.75          59,043.75
570   18609532               Env Rem - Bay Station (Elliot Ave) MGP                   8,462.61          11,054.52          15,498.94
571   18609542               Env Rem - Olympia ( Columbia Street) MGP
572   18601003               June 2006 $250M 30 Year Notes Issuance                          -                  -                  -
573   18630031               WUTC-AFUDC
574   18700001               Electric - Def Losses fr Disposition of Utili            524,359.32         482,674.07         468,691.00


      11/21/2010                                                      Page 31
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1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                   -                   -


 6    Account Co. Code                      Account Description                    Dec-06              Jan-07              Feb-07
575   18700002               Def Losses fr Disposition of Utility Pl                   192,391.82          202,279.30          196,563.10
576   18700003               Def Losses fr Disposition of Utility Pl                 1,705,766.53                 -                   -
577   18700011               Def Loss Disp Plt. - Electric                                    -          1,077,473.53        1,047,046.06
578   18700012               Def Loss Disp Plt. - Gas                                         -            599,267.11          582,344.02
579   18700021               Deferred Losses post 12/31/05 Property                           -             20,968.67           20,968.67
580   18700022               Deferred Losses post 12/31/05 Property                           -            (13,391.51)         (13,391.51)
581   18900013               Unamort Loss on Reacquired Debt - 1995                    181,094.00          179,566.00          178,038.00
582   18900083               8-7/8% Series 10/1/06 - Unam Loss Reacq Debt                     -                   -                   -
583   18900153               8.25% Series 4/1/96 - Unam Loss Reacq Debt                  9,098.01                 -                   -
584   18900173               9-5/8% Series 9/15/94 - Unam Loss Reacq Debt            2,885,035.57        2,870,962.22        2,856,888.87
585   18900183               $200M VRN - Amort of Debt Retirement                      485,542.47          484,118.59          482,694.71
586   18900193               8.231% Trust Preferred Notes - Amort of                 4,692,065.07        4,673,145.45        4,654,225.83
587   18900223               9.375% PEI Bonds 2017 - Unam Loss Reacq Debt                     -                   -                   -
588   18900243               9.14% Med Term Notes Due 06/15/18- Unam Loss               40,236.21           39,944.64           39,653.07
589   18900253               7.05% PCB Series 1991A-Unamort Loss on                  1,099,111.02        1,095,320.98        1,091,530.94
590   18900263               7.25% PCB Series 1991B-Unamort Loss on                    835,233.89          832,353.77          829,473.65
591   18900273               6.8% PCB Series 1992-Unamort Loss on Re                 2,557,448.04        2,548,629.25        2,539,810.46
592   18900283               5.875% PCB Series 1993-Unamort Loss on                    780,530.45          777,838.97          775,147.49
593   18900293               8.4%WING MTN SERIES A DUE 1/13/2022 (rd                    17,116.38           17,021.29           16,926.20
594   18900303               8.39%WNG MTN SERIES A DUE 1/13/2022 (rd                    39,937.53           39,715.65           39,493.77
595   18900313               8.4% PP MTN SERIES A DUE 5/7/07 (rdeemd                     2,017.05            1,512.79            1,008.53
596   18900323               8.25% WNG MTN SERIES A DUE 8/12/22, rde                   978,942.68          973,735.54          968,528.40
597   18900333               8.2% PSPL MTN SERIES B DUE 12/21/12 rde                   593,035.00          584,798.41          576,561.82
598   18900343               8.59% PSPL MTN SERIE A DUE 4/9/12 rdeem                    81,073.89           79,787.01           78,500.13
599   18900353               7.19% WNG Series B due 8/18/2023                          176,712.06          175,824.07          174,936.08
600   18900363               Unamort Loss on Reaqu Debt -$55 Million                          -                   -                   -
601   18900373               8.40% Cap Trst - Unamort Reacq Debt                     5,812,130.56        5,795,712.11        5,779,293.66
602   18900383               8.231% Capital Trust I Pfd Stock Due 6/1/2
603   19000033               DFIT - FAS 133 CFH TLOCK ST                               412,105.00          412,105.00          412,105.00
604   19000032               DFIT - FAS 133 ST Asset - Gas                          21,570,829.00       21,570,829.00       21,570,829.00
605   19000052               DFIT - FAS 133 Asset - PGA                                       -                   -                   -
606   19000053               FIT - FAS 133 Unrealized Loss Fwd Swap                           -                   -                   -
607   19000081               DFIT - FAS 133 ST Asset - Electric                      3,137,595.00        2,816,297.00        2,816,297.00
608   19000093 CDFIT-RclsVacation Pay - Accum Def Inc Taxes                          2,842,491.00        2,842,491.00        2,842,491.00
609   19000393               Deferred FIT - FAS 133 Fwd Swap Short Term                  7,474.00            7,474.00            7,474.00
610   19000481               Deferred FIT - FAS 143 ARO Gain/Loss on Settlement
611   19000552               Def FIT - Bad Debts                                        267,967.00          270,967.00          273,967.00
612   19000562               Def FIT - Demand Charges                                 1,244,307.00        1,244,307.00        1,244,307.00
613   19000572               Def FIT - JP Storage 263A                                  180,282.00          180,282.00          180,282.00
614   19000652               Def FIT - Demand Side Mgmt                              (3,184,906.00)      (3,187,906.00)      (3,230,906.00)
615   19100012               Current Demand Def - Unrec Purch Gas Costs               1,503,462.33       (6,183,149.46)      (5,000,919.98)
616   19100022               Curr Commodity Def - Unrec Purch Gas Costs             (22,702,056.75)     (32,978,431.14)     (39,716,853.67)
617   19100132               Interest Curr Comm.- Unrcvd Purch Gas C                    (62,527.52)        (223,920.14)        (434,156.03)
618   19100142               Interest Curr Demand-Unrcvd Purch Gas C                    428,691.56          436,873.02          398,624.22
619   19100152               PGA Amort - Demand                                      10,551,887.22        9,512,713.69        8,775,759.96
620   19100162               PGA Amort - Dommod                                      50,102,152.03       45,248,884.36       41,793,480.94
621   28300012               DFIT - FAS 133 Liability - PGA                         (19,165,122.00)     (19,165,122.00)     (19,165,122.00)
622   28300031               DFIT - FAS 133 ST Liability - Electric                  (3,524,488.00)      (3,210,385.00)      (3,210,385.00)
623   28300152               DFIT - FAS 133 ST Liability - Gas                       (2,364,648.00)      (2,364,648.00)      (2,364,648.00)
624   28300053               DFIT - FAS 133 Frwd Swap Int ST                           (248,764.00)        (248,764.00)        (248,764.00)
625   TOTAL ASSETS                                                                7,303,504,319.93    7,324,085,256.05    7,303,293,114.33
626   Total Profit/Loss Current Year                                               (176,739,064.36)     (32,617,684.64)     (47,461,552.16)
627                  1020    Total Profit and Loss
      Total Profit/Loss Current Year                                                  1,391,891.16          353,099.81          810,536.56
628   19000003 CDFIT-Rcls Def FIT Deferred Compensation                              12,858,433.33       12,800,433.33       12,640,433.33
629   19000011               Deferred FIT - Tenaska Regulatory Liabi                           -                   -                   -
630   19000012 GDFIT-Rcls Gas - Accum Def Income Taxes                                         -                   -                   -
631   19000013 CDFIT-Rcls Def FIT FAS 106 Retirement Benefits                         3,260,217.00        3,260,217.00        3,260,217.00
632   19000021               Def FIT - White River Water Right                        1,888,000.00        1,926,000.00        1,977,000.00
633   19000022 GDFIT-Rcls Gas - Merchandise - Accum Def Income Taxes                           -                   -                   -
634   19000023 CDFIT-Rcls Deferred Revenue Connext - Accum Def Income Tax             2,844,000.00        2,793,000.00        2,742,000.00
635   19000041               CIAC after 10/8/76 - Accum Def Income Tax                   10,440.58           10,440.58           10,440.58
636   19000042               DFIT - FAS 133 LT Asset - Gas                                     -                   -                   -
637   19000043               DFIT - FAS 133 CFH TLOCK LT                             11,294,240.00       11,259,911.00       11,225,582.00
638   19000051               CIAC - 1986 Changes - Accum Def Income Tax                 (21,573.00)         (21,573.00)         (21,573.00)
639   19000061               CIAC - 7/1/87 - Accum Def Income Tax                    55,780,477.00       56,229,477.00       56,907,477.00
640   19000062               Pipeline Capacity Assignment                            15,528,000.00       15,205,000.00       14,913,000.00
641   19000073               DFIT - Gain on Sale of Crossroads Building                 820,000.00          820,000.00          820,000.00
642   19000083 CDFIT-Rcls Pension Liability - Accum Def Inc Taxes                              -                   -                   -
643   19000091               DFIT - FAS 133 LT Asset - Electric                         145,094.00          145,094.00          145,094.00
644   19000111               Land Sales - Accum Def Inc Taxes                           523,348.00          523,348.00          523,348.00
645   19000121               Cabot Gas Contract - Accum Def Inc Taxe                    740,000.00          699,000.00          658,000.00


      11/21/2010                                                        Page 32
          A         B                               C                                H                  I                  J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                  -                  -


 6    Account      Co. Code                  Account Description                  Dec-06             Jan-07             Feb-07
646   19000123                SERPS - Accum Def Inc Taxes                             (13,200.00)        (13,200.00)        (13,200.00)
647   19000131                DFIT - FAS 133 Asset PCA - L/T                                 -                  -                  -
648   19000133     CDFIT-Rcls Non-Qual SRP - Officers - Accum Def Inc Taxes         8,444,169.00       8,444,169.00       8,444,169.00
649   19000141                DFIT Gain on Skagit Sale
650   19000153                L-T Incentive Plan - Accum Def Inc Taxes                        -                  -                  -
651   19000161                Env Clean-Up - Accum Def Inc Taxes                              -                  -                  -
652   19000163                DFIT - LTIP Restricted Stock                             355,061.00         355,061.00         355,061.00
653   19000173                DFIT - Officer Restricted Stock                            8,340.00           8,340.00           8,340.00
654   19000181                Electric - Env Remediation Costs - Accum Def           1,750,000.00       1,750,000.00       1,750,000.00
655   19000221     CDFIT-Rcls SFAS106 Operating - Accum Def Inc Taxes                         -                  -                  -
656   19000233     CDFIT-Rcls SFAS106 Non-Operating - Accum Def Inc Taxes                     -                  -                  -
657   19000243     CDFIT-Rcls SFAS106 Plan Curtail Loss - Accum Def Inc Tax                   -                  -                  -
658   19000251                Gain on Disp Of Emiss Allow - Acc Def Inc Tax            624,000.00         612,000.00         600,000.00
659   19000261     CDFIT-Rcls Pension Costs - VSRP/ESP - Accum Def Inc Taxe                   -                  -                  -
660   19000281     CDFIT-Rcls Def FIT - Deferred Compensation                                 -                  -                  -
661   19000282     CDFIT-Rcls Def FIT - Deferred Compensation                                 -                  -                  -
662   19000283                Sr Mgmt L-T Incentive Plan - Accum Def Inc Ta             (6,284.00)         (6,284.00)         (6,284.00)
663   19000293                Non-Integr Merger Costs - Accum Def Inc Taxes                   -                  -                  -
664   19000301                IRS Audit 92-94 - Accum Def Inc Taxes                   (161,383.00)       (161,383.00)       (161,383.00)
665   19000303                Def FIT - FAS 123 LTIP                                 1,648,430.00       1,648,430.00       1,648,430.00
666   19000313                Def FIT - Performance Based Compensatio                         -                  -                  -
667   19000321                Mark to Market A/R (Sec. 475) - Accum Def Inc                   -                  -                  -
668   19000341                Deferred Stock Options (WECO) - Accum Def Inc                   -                  -                  -
669   19000361                Gardiner Property Deferred Loss                          159,437.00         159,437.00         159,437.00
670   19000371                Def Tax Colstrip Reclamation Electric                    703,586.00         707,586.00         703,586.00
671   19000381                Def Tax Employee Stock Grants-Electric                          -                  -                  -
672   19000383                Def Tax - Workers Compensation Reserve
673   19000403                Deferred FIT - FAS 133 Fwd Swap Long Term                214,609.00         213,987.00         213,365.00
674   19000401                Deferred FIT - California ISO                           (699,695.00)       (699,695.00)       (699,695.00)
675   19000411                Deferred FIT - California PX                                    -                  -                  -
676   19000413                Deferred FIT - Ramgen Reserve                                   -                  -                  -
677   19000431     CDFIT-Rcls Deferred FIT-Deferred Income (Advance P                         -                  -                  -
678   19000433                Deferred FIT Receivable - NOL                          2,055,458.00       2,055,458.00       2,055,458.00
679   19000441                Deferred FIT - FAS 143 Whitehorn 2 & 3                   614,935.00         614,935.00         614,935.00
680   19000443                Defrrd Tax Asset - SFAS 158 Qualified P                7,198,373.00       7,070,757.00       6,943,141.00
681   19000451                Deferred FIT - Canwest Gas Supply - Ele                1,991,000.00       1,880,000.00       1,769,000.00
682   19000453                Defrrd Tax Asset - SFAS 158 SERP                       5,539,162.00       5,470,358.00       5,401,554.00
683   19000461                Deferred FIT - Sale of GO                              2,513,274.00       2,513,274.00       2,513,274.00
684   19000463                Defrrd Tax Asset - SFAS 158 Postrtrmnt                  (317,450.00)       (335,183.00)       (352,916.00)
685   19000471                Deferred FIT - Horizon Wind Energy Paym                         -                  -           106,000.00
686   19000521                Encogen Activity - Electric                           (3,991,049.00)     (4,036,049.00)     (4,081,049.00)
687   19000531                Deferred FIT AP&T Note Receivable Reser                         -                  -                  -
688   19000541                Deferred FIT Colstrip 1&2 Liability Res                   77,152.00          77,152.00          77,152.00
689   19000543                DFIT Summit Purchase Opt Buyout
690   19000551                Def FIT - Production Tax Credit                          462,416.00       3,706,416.00       5,184,416.00
691   19000582     CDFIT-Rcls Def FIT - Non Qual SERP                                         -                  -                  -
692   19000592                Def FIT - ARO                                            936,324.00         936,324.00         936,324.00
693   19000602     CDFIT-Rcls Def FIT - Accrued PTO                                           -                  -                  -
694   19000612     CDFIT-Rcls Def FIT - Post Retirement Benefits                              -                  -                  -
695   19000622     GDFIT-Rcls Def FIT - Net CIAC                                     2,269,000.00       2,297,000.00       2,344,000.00
696   19000632     CDFIT-Rcls Def FIT - Pension                                               -                  -                  -
697   19000642                Def FIT - Environmental                               (1,742,240.00)     (1,742,240.00)     (1,742,240.00)
698   19000662                Def FIT - Software                                      (707,596.00)       (665,596.00)       (623,596.00)
699   19000672                Def FIT - Rate Case                                     (170,642.00)       (155,642.00)       (150,642.00)
700   19000682     CDFIT-Rcls Def FIT - Bond Amortization                                     -                  -                  -
701   19000692                Def FIT - Reserve for Injuries and Damage                       -                  -                  -
702   19000701                DFIT FIN 48 Interest - Electric
703   19000702                DFIT FIN 48 Interest - Gas
704   20100013                Common Stock Issued - PSE $10 Par                   (859,037,900.00)   (859,037,900.00)   (859,037,900.00)
705   20100150       1020     Common Stock                                              (1,000.00)         (1,000.00)         (1,000.00)
706   20700003                Gas - Premium on Cap Stock - Common                 (122,847,945.22)   (122,847,945.22)   (122,847,945.22)
707   20700013                Electric - Premium on Cap Stock - Common            (338,395,484.31)   (338,395,484.31)   (338,395,484.31)
708   20700023                Premium on Cap Stock - Common Stock                  (16,901,820.34)    (16,901,820.34)    (16,901,820.34)
709   21000033                4.84% Prfd - Gain on Reacqu Cap Stock                       (337.50)           (337.50)           (337.50)
710   21100003                Miscellaneous Paid in Capital                       (523,255,630.11)   (523,861,661.82)   (524,627,738.87)
711   21100363                FAS 123R LTIP Equity Awards                           (2,470,596.00)     (2,470,596.00)     (1,928,096.45)
712   21100373                FAS 123R ESPP Equity                                            -                  -                  -
713   21100383                SFAS 123R Tax Windfall Benefit                              (644.00)           (644.00)           (644.00)
714   21100393                FAS 123R LTIP Equity Awards - Performance
715   21100210       1020     APIC                                                (376,506,318.66)   (436,871,500.17)   (307,469,303.94)
716   21400013                Gas - Common Stock Expense                             2,148,854.72       2,148,854.72       2,148,854.72


      11/21/2010                                                        Page 33
          A         B                               C                                     H                  I                  J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                  -                  -


 6    Account Co. Code                     Account Description                         Dec-06             Jan-07             Feb-07
717   21400023               Gas - Preferred Stock Expense                                         -                  -                  -
718   21400033               Electric - Common Stock Expense                              4,985,024.68       4,985,024.68       4,985,024.68
719   21400043               7.75% Prfd Stock Expense                                              -                  -                  -
720   21500023               Approp RE - Fed Amort Reserve - Baker                       (6,478,489.00)     (6,478,489.00)     (6,478,489.00)
721   21500033               Approp RE - Fed Amort Reserve - Snoqualmie                  (1,344,751.00)     (1,344,751.00)     (1,344,751.00)
722   21600003               Unappropriated Retained Earnings                          (306,323,803.79)   (379,980,646.34)   (379,980,646.34)
723   21600013               Dividends on Common Stock (Gas History)                     77,562,549.52      77,562,549.52      77,562,549.52
724   21600023               Dividends on Preferred Stock (Gas History)                   1,755,001.25       1,755,001.25       1,755,001.25
725   21600033               Excess Premium - Preferred Stock                             1,471,103.62       1,471,103.62       1,471,103.62
726   21600053               Unappropriated Retained Earnings (Elect Histo               16,359,946.11      16,359,946.11      16,359,946.11
727   21600000  1020         Unappropriated RE                                               37,400.17       1,429,291.33       1,429,291.33
728   21600073               Retained Earnings - Encogen                                           -                  -                  -
729   21610013               Puget Western - Retained Earnings                           (7,005,052.00)       (305,052.00)       (305,052.00)
730   21610033               Hydro Energy Dev Corp - Retained Earnings                   27,755,893.33      27,755,893.33      27,755,893.33
731   21900003               OCI-FAS133C-15NPNS                                         (20,782,555.00)    (20,782,555.00)    (20,782,555.00)
732   21900013               OCI-FAS133C-15NPNS Reclass to Earnings                      20,782,555.00      20,782,555.00      20,782,555.00
733   21900023               OCI-FAS133                                                  11,198,113.00      11,198,113.00      11,198,113.00
734   21900033               OCI-FAS133 Reclass to Earnings                             (16,091,438.00)    (16,091,438.00)    (16,091,438.00)
735   21900053               FAS 87 - Minimun Pension Liability Adju                               -                  -                  -
736   21900063               PCA - OCI FAS 133                                                     -                  -                  -
737   21900073               OCI - FAS 133 Treasury Lock Hedge - CQ                                -                  -                  -
738   21900093               OCI - FAS 133 Fwd Swap CQ Marks                            (13,859,690.00)    (13,859,690.00)    (13,859,690.00)
739   21900103               OCI - Fwd Swap 6/27/2036 Amortization                          232,259.00         270,755.00         309,251.00
740   21900113               OCI - Treasury Lock Settlements                             21,740,334.00      21,676,579.00      21,612,824.00
741   21900123               OCI - Forward Swap Settlement                                  416,406.00         416,406.00         416,406.00
742   21900133               OCI - Forward Swap 9/13/06                                      (3,966.00)         (5,121.00)         (6,276.00)
743   21900143               Acc Other Comprehensive Income - FAS 15                     20,566,780.00      20,202,161.42      19,837,542.84
744   21900153               SFAS 158 Tax Benefit Qualified Pension                      (7,198,373.00)     (7,070,757.00)     (6,943,141.00)
745   21900163               Acc Other Comprehensive Income - FAS 15                     15,826,177.00      15,629,592.75      15,433,008.50
746   21900173               SFAS 158 Tax Benefit SERP - AOCI                            (5,539,162.00)     (5,470,358.00)     (5,401,554.00)
747   21900183               Acc Other Cmprhnsve Income-FAS 158 Post                       (907,000.00)       (957,666.67)     (1,008,333.34)
748   21900193               SFAS 158 Tax Benefit Post Ret. Benefit                         317,450.00         335,183.00         352,916.00
749   22100043               $200M 2 year floating rate note                                       -                  -                  -
750   22100063               9.57% FMB Due 09/01/20 - 27th Supplement                   (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
751   22100193               6.53% Med Term Notes B - Due 08/18/08                       (3,500,000.00)     (3,500,000.00)     (3,500,000.00)
752   22100223               6.83% Med Term Notes B - Due 08/19/13                       (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
753   22100243               6.51% Med Term Notes B - Due 08/19/08                       (1,000,000.00)     (1,000,000.00)     (1,000,000.00)
754   22100263               6.10% Med Term Notes B - Due 01/15/04                                 -                  -                  -
755   22100273               6.07% Med Term Notes B - Due 01/16/04                                 -                  -                  -
756   22100283               6.90% Med Term Notes B - Due 10/01/13                      (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
757   22100293               6.92% Med Term Notes C - Due 09/12/05                                 -                  -                  -
758   22100303               6.92% Med Term Notes C - Due 09/12/05                                 -                  -                  -
759   22100313               6.93% Med Term Notes C - Due 09/13/05                                 -                  -                  -
760   22100323               7.02% Med Term Notes C - Due 09/11/07                      (20,000,000.00)    (20,000,000.00)    (20,000,000.00)
761   22100333               7.04% Med Term Notes C - Due 09/12/07                       (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
762   22100343               7.12% Med Term Notes C - Due 09/13/10                       (7,000,000.00)     (7,000,000.00)     (7,000,000.00)
763   22100353               7.35% Med Term Notes C - Due 09/11/15                      (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
764   22100363               7.36% Med Term Notes C - Due 09/15/15                       (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
765   22100373               6.61% Med Term Notes C - Due 12/21/09                       (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
766   22100383               6.62% Med Term Notes C - Due 12/22/09                       (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
767   22100393               7.15% Med Term Notes C - Due 12/19/25                      (15,000,000.00)    (15,000,000.00)    (15,000,000.00)
768   22100403               6.58% Med Term Notes C - Due 12/21/06                                 -                  -                  -
769   22100413               7.20% Med Term Notes C - Due 12/22/25                       (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
770   22100473               8.14% Med Term Notes Due 11/30/06                                     -                  -                  -
771   22100483               7.75% Med Term Notes Due 2/1/07                           (100,000,000.00)   (100,000,000.00)               -
772   22100523               8.06% Med Term Notes Due 6/19/06                                      -                  -                  -
773   22100603               7.70% Med Term Notes Due 12/10/04                                     -                  -                  -
774   22100691               Conservation Trust Bonds 6.45%                                        -                  -                  -
775   22100693               7.35% Med Term Notes Due 2/1/24                                       -                  -                  -
776   22100703               7.80% Med Term Notes Due 5/27/04                                      -                  -                  -
777   22100713               7.02% Med Term Notes due 12/01/27                         (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
778   22100723               6.74% Med Term Notes - Due 06/15/18                       (200,000,000.00)   (200,000,000.00)   (200,000,000.00)
779   22100733               6.46% MTN Series B Due 3/9/09                             (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
780   22100743               7.00% MTN Series B Due 3/9/29                             (100,000,000.00)   (100,000,000.00)   (100,000,000.00)
781   22100753               7.96% MTN Series B Due 2/22/10                            (225,000,000.00)   (225,000,000.00)   (225,000,000.00)
782   22100763               7.61% MTN Series B Due 9/8/08                              (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
783   22100773               7.69% MTN Due 2/1/11                                      (260,000,000.00)   (260,000,000.00)   (260,000,000.00)
784   22100793               5.0% PCB-Series 2003A due 03/01/2031                      (138,460,000.00)   (138,460,000.00)   (138,460,000.00)
785   22100803               5.1% PCB-Series 2003B due 03/01/2031                       (23,400,000.00)    (23,400,000.00)    (23,400,000.00)
786   22100813               3.363%Senior Notes - Due 6/1/08                           (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
787   22100823               $250M 30 Year Senior Notes                                (250,000,000.00)   (250,000,000.00)   (250,000,000.00)


      11/21/2010                                                             Page 34
          A         B                              C                                  H                  I                  J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                  -                  -


 6    Account Co. Code                       Account Description                    Dec-06             Jan-07             Feb-07
788   22100993               5.197% Senior Notes Due 10/01/15                      (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
789   22101023               6.724% 30 Year Notes Due 6/15/2036                    (250,000,000.00)   (250,000,000.00)   (250,000,000.00)
790   22101033               6.274% Senior Notes Due 3/15/2037                     (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
791   22101043               6.974% Junior Subordinated Notes Due 6/
792   22101053               6.974% Jr Sub Notes (Hybrid) due 6/1/20
793   22300013               8.231% Capital Trust I Pfd Stock Due 6/                (37,750,000.00)    (37,750,000.00)    (37,750,000.00)
794   22300023               8.40% Capital Trust II Pfd Stock Due 6/                           -                  -                  -
795   22400013               4.70% Preferred Stock - Mandatory Rede                    (431,100.00)       (431,100.00)       (431,100.00)
796   22400023               4.84% Preferred Stock - Mandatory Rede                  (1,458,300.00)     (1,458,300.00)     (1,458,300.00)
797   22600043               7.70% Bonds - Unamort Discount                                    -                  -                  -
798   22700001               Whitehorn Capital Lease - Non-Current                  (21,438,344.25)    (21,438,344.25)    (21,438,344.25)
799   22820011               Injuries / Damages                                      (1,225,000.00)     (1,225,040.20)     (1,225,040.20)
800   22820012               Liability Reserve - Gas                                           -                  -                  -
801   22840002               Gas - Accrued Environ Remediation Costs                (29,629,087.85)    (29,629,087.85)    (29,629,087.85)
802   22840011               Accrued Env Rem - NWT - Mission Pole                              -                  -                  -
803   22840021               Accrued Env Rem - White River (Buckley                    (922,486.24)       (922,486.24)       (922,486.24)
804   22840031               Accrued Env Rem - Olympia UST                             (129,471.05)       (129,471.05)       (129,471.05)
805   22840041               Accrued Env Rem - Bremerton UST                             (2,648.55)         (2,648.55)         (1,484.48)
806   22840051               Accrued Env Rem - Whidbey Island UST                       (15,000.00)        (15,000.00)        (15,000.00)
807   22840061               Accrued Env Rem - Tenino UST                               (52,471.63)        (52,471.63)        (52,471.63)
808   22840071               Accrued Env Rem - White River UST                         (179,674.81)       (179,289.83)       (179,289.83)
809   22840081               Accrued Env Rem - Puyallup Garage                         (453,028.42)       (453,028.42)       (453,028.42)
810   22840091               Accrued Env Rem - G.O. UST                                        -                  -                  -
811   22840101               Env Rem - Centralia Plant                                         -                  -                  -
812   22840111               Accrued Env Rem - Poulsbo Service Cente                    (10,000.00)        (10,000.00)        (10,000.00)
813   22840121               Accrued Env Rem - Olympia SVC Capacitor                           -                  -                  -
814   22840411               White River Selling Cost - Carpenter Shop                         -                  -                  -
815   22841001               AETNA II Lawsuit unallocated proceeds -                   (892,261.31)       (892,261.31)       (892,268.00)
816   22840131               Accrued Env. Remediation - Crystal Mountain             (4,000,000.00)     (2,646,481.14)     (1,321,860.97)
817   23001001               ARO-Electric Shuffleton Harbor Lease                      (530,050.00)       (530,050.00)       (530,050.00)
818   23001011               ARO-Electric Whitehorn 2 & 3 Lease                                -                  -                  -
819   23001013               ARO - Asbestos Common                                      (49,528.00)        (49,528.00)        (49,528.00)
820   23001021               ARO-Electric Colstrip 1 & 2 ash pond ca                 (1,166,309.00)     (1,166,309.00)     (1,166,309.00)
821   23001031               ARO-Electric Colstrip 3 & 4 ash pond ca                   (721,205.00)       (721,205.00)       (721,205.00)
822   23001041               ARO-Hopkins Ridge                                         (695,163.00)       (695,163.00)       (695,163.00)
823   23001061               ARO - Transmission Wood Poles                           (4,146,685.40)     (4,146,685.40)     (4,146,685.40)
824   23001071               ARO - Distribution Wood Poles                           (9,541,739.50)     (9,541,739.50)     (9,541,739.50)
825   23001081               ARO - Contaminated Oil & Related Equipment              (3,277,500.97)     (3,277,500.97)     (3,277,500.97)
826   23001091               ARO - Asbestos Electric                                    (65,613.00)        (65,613.00)        (65,613.00)
827   23001092               ARO - Gas Mains                                         (2,779,206.00)     (2,779,206.00)     (2,779,206.00)
828   23002001               ARO - Electric Shuffelton Harbor Lease to                  530,050.00         530,050.00         530,050.00
829   23002002               ARO-Gas Cast Iron Pipe Removal                            (678,550.73)       (678,550.73)       (678,550.73)
830   23002011               ARO - Frederickson                                        (520,650.00)       (520,650.00)       (520,650.00)
831   23002012               ARO-Gas Bare Steel Pipe Removal                         (4,184,129.69)     (4,184,129.69)     (4,184,129.69)
832   23002022               ARO - Gas Cast Iron Pipe Removal to Short                  678,550.73         678,550.73         678,550.73
833   23002032               ARO - Gas Bare Steel Pipe Removal to Short                 383,757.00         383,757.00         383,757.00
834   23002061               ARO - Transmission Wood Poles to Short Term                230,899.00         230,899.00         230,899.00
835   23002071               ARO - Distribution Wood Poles Short Term                   325,779.00         325,779.00         325,779.00
836   23002081               ARO - Contaminated Oil & Related Equipment To Short        155,964.00         155,964.00         155,964.00
837   23002091               ARO - Electric Short Term                               (1,242,692.00)     (1,242,692.00)     (1,242,692.00)
838   23002091ARO            ARO - Asbestos Electric ST                                  (5,199.00)         (5,199.00)         (5,199.00)
839   23002092               ARO - Gas Short Term                                    (1,062,307.73)     (1,062,307.73)     (1,062,307.73)
840   23003003               ARO - Common - Short Term                                  (15,596.00)        (15,596.00)        (15,596.00)
841   23003011               ARO - Asbestos Electric - ST                                 5,199.00           5,199.00           5,199.00
842   23003013               ARO - Asebestos Common - ST                                 15,596.00          15,596.00          15,596.00
843   23100011               Note Payable - Hopper - Wind Ridge Site                    (20,000.00)               -                  -
844   23100093               Lehman Brother CP issuances                            (89,500,000.00)   (102,000,000.00)   (140,600,000.00)
845   23100400   1020        Short Term Debt - Citibank                             (55,000,000.00)    (38,000,000.00)    (83,500,000.00)
846   23100410   1020        Short Term Debt - JP Morgan Chase                      (55,000,000.00)    (38,000,000.00)    (83,500,000.00)
847   23108313               US Bank - Commercial Paper                                        -                  -                  -
848   23108323               Wells Fargo Bank - Commercial Paper                    (45,035,000.00)    (28,378,000.00)    (39,532,000.00)
849   23108363               Merrill Lynch - Commercial Paper                       (83,500,000.00)    (84,000,000.00)   (169,500,000.00)
850   23108623               MM-BID LINE-KBC                                                   -                  -                  -
851   23108373               Wachovia - Credit Facility Loan
852   23200011               WECO - Vouchers Payable                                 (5,163,454.14)     (4,018,217.03)     (6,216,460.38)
853   23200031               A/P - Power Cost                                       (20,321,839.14)    (16,825,509.51)    (15,497,503.62)
854   23200033               Accounts Payable - Vouchers (Electric Sys)                (628,712.26)       (492,312.82)       (805,910.90)
855   23200041               A/P - BPA Transmission Payable                          (5,129,040.00)     (5,282,571.00)     (5,286,239.00)
856   23200051               A/P - Firm Contract Power Payable                       (6,010,829.99)     (7,036,799.65)     (7,061,204.15)
857   23200061               A/P - Secondary Power Payable                          (47,754,681.40)    (50,344,157.10)    (42,440,942.33)
858   23200063               Accounts Payable - Payroll (Electric Sys)               (5,074,209.78)            (32.36)               -


      11/21/2010                                                        Page 35
          A         B                               C                                 H                 I                 J
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                 -                 -


 6    Account Co. Code                        Account Description                   Dec-06            Jan-07            Feb-07
859   23200071               A/P - PURPA Power Payable                              (27,523,839.12)   (24,796,013.72)   (21,825,397.55)
860   23200081               A/P - Combustion Turbine Fuel Payable                   (1,586,543.81)    (1,014,009.78)    (1,213,700.31)
861   23200083               Accrued Liabilities                                               -                 -                 -
862   23200091               A/P - Competitive Bid Conservation Paya                    (75,598.48)       (74,798.45)       (36,725.13)
863   23200101               A/P - Financial Swap payable                                      -                 -          (61,650.00)
864   23200103               Salvation Army Donations                                  (116,895.00)       (59,214.11)       (46,039.53)
865   23200111               A/P - Transmission Payable (Non-BPA)                       (19,351.92)       (11,715.58)       (19,334.25)
866   23200113               Payroll W/Holding - Energy Fund                                   -                 -                 -
867   23200121               A/P Frederickson #1 Vouchers                              (719,662.15)      (689,189.17)      (369,653.75)
868   23200131               BPA Ratcheted Demand Liability                                    -                 -                 -
869   23200141               Encogen Acid Rain Fines                                   (382,113.00)      (382,113.00)      (382,113.00)
870   23200153               Misc Payroll Deductions                                    (12,101.81)        (8,658.08)       (25,277.05)
871   23200173               Deductions - Medical Insurance (Electric Hist               (9,208.09)        (9,208.09)        (9,682.09)
872   23200202               A/P - Everett Delta - NW Pipeline - Gas                           -                 -                 -
873   23200212               A/P - Gas Purchases-GST Payable                                   -                 -                 -
874   23200222               A/P - Gas Pipeline Liability                            (6,993,888.77)    (7,275,942.97)    (8,445,337.18)
875   23200241               AP - BPA 2006 Capital Projects                            (118,498.00)      (118,498.00)      (118,498.00)
876   23200242               A/P - Gas Purchases                                    (90,400,891.41)   (70,984,781.26)   (68,685,204.03)
877   23200243               Payroll Deductions - Garnishments                                 -                 -                 -
878   23200281               Electric - Payroll Deductions - IBEW Union Du                 (218.98)              -             (370.80)
879   23200282               Gas - Payroll Deductions - UA Union Dues                    (4,579.97)              -           (7,693.43)
880   23200292               A/P - GST on Gas Purch. Payable to Counterparties                 -                 -                 -
881   23200293               A/P Payroll W/H - Stock Purchase Plan                     (119,605.00)      (198,525.00)      (276,120.00)
882   23200300  1020         A/P Other                                                         -                 -                 -
883   23200311               Penalties - Crystal Mountain Oil Spill                  (1,000,000.00)    (1,000,000.00)    (1,000,000.00)
884   23200312               Gas - WUTC Penalty Payable                                        -                 -                 -
885   23200313               Payroll - Parking Payable                                         -             (381.33)              -
886   23200333               PTO / Holiday / etc - Clearing                          (9,177,770.54)    (7,660,471.07)    (8,904,127.88)
887   23200483               Incentive Pay Liability                                (14,044,658.00)   (14,379,324.92)    (2,987,396.35)
888   23200543               DBS Non-PO Accrual                                    (122,162,580.72)   (83,750,796.17)   (79,641,462.05)
889   23200563               Medical Insurance - Premera                                       -                 -                 -
890   23200573               Medical Insurance - Group Health                                  -                 -                 -
891   23200583               Dental Insurance - WDS                                            -                 -                 -
892   23200593               Life Insurance - Aetna                                            -                 -                 -
893   23200603               AD&D Insurance - CIGNA                                            -                 -                 -
894   23200613               LTD Insurance - Hartford                                          -                 -                 -
895   23200623               LTC Insurance - CNA                                               -                 -                 -
896   23200633               Accident Insurance - Carrier name to be                           -                 -                 -
897   23200643               A/P - Salary Month End Payroll Accrual                  (3,082,904.69)    (4,162,921.57)    (3,077,217.07)
898   23200653               A/P - Hourly Month End Payroll Accrual                            -         (434,196.36)      (437,378.01)
899   23200673               Payroll - Misc Payable Deductions-credi                           -                 -                 -
900   23200683               Payroll - Misc Payable Deductions-good                            -                 -                 -
901   23200693               Payroll - 401k company match                              (183,031.75)      (135,228.07)      (110,500.65)
902   23200713               LTC Insurance - UNUM                                              -                 -                 -
903   23200723               Medical Insurance - Group Health                            (3,944.50)       528,877.36         (4,479.64)
904   23200733               Dental Insurance - WDS                                        (531.03)         1,008.97           (363.73)
905   23200743               Life Insurance - Hartford                                      173.07          1,206.48            125.63
906   23200753               AD&D Insurance - CIGNA                                         (15.46)            49.83            (87.73)
907   23200763               LTD Insurance - Hartford                                     7,385.58          7,813.98           (633.35)
908   23200773               LTC Insurance - UNUM                                       (10,898.25)       (10,804.35)       (10,830.35)
909   23200953               Default Payroll Withholding - S/B $0.00                       (566.08)           592.51               -
910   23200963               Charitable Contribution Pledges                           (415,000.00)      (415,000.00)      (415,000.00)
911   23201001               A/P - Encogen Vouchers                                            -                 -                 -
912   23201003               Accounts Payable Reconcilation Account                 (28,845,808.45)   (29,752,348.92)   (18,939,780.24)
913   23201011               A/P - Encogen Gas Supply                                          -                 -                 -
914   23201013               GR/IR Clearing Account                                  (7,749,029.46)      (945,276.75)    (8,585,744.52)
915   23201023               Freight Clearing                                                  -                 -                 -
916   23201033               Medical Aid - Supplemental                                 (86,296.03)      (110,866.95)       (59,595.52)
917   23201043               Health/Dependent Spending Accts - Year 1                   (42,542.31)       (37,433.83)       (61,724.49)
918   23201053               Health/Dependent Spending Accts - Year                     (19,759.36)       (19,641.84)       (19,641.84)
919   23201063               United Way - Payroll Deductions                                   -           (2,638.28)        (2,573.78)
920   23201073               401(k) Plan EE                                            (483,396.70)      (310,227.24)      (289,098.19)
921   23201093               Loan Payback 401(k)                                        (12,140.77)       (12,415.40)       (11,938.02)
922   23201103               P/R-401(k) PE Common Stk issue rounding                         15.45             70.90             44.03
923   23201113               Cash Discount Clearing                                       2,512.78          5,932.95          7,796.15
924   23201153               Accounts Payable - BillServ NSF's and A                      3,299.90         10,503.34         18,836.35
925   23201163               Accounts Payable - APS NSF's and Adj-Ke                      1,548.10         (5,036.40)         2,394.30
926   23201173               Payroll - Medical Insurance Payable- Re                      3,516.32         (4,174.51)        (4,270.32)
927   23201183               Payroll - ArtsFund Workplace Giving Pay                       (104.47)          (149.47)          (126.97)
928   23202173               Payroll - Life Insurance Payable- Retir                     (7,193.00)        (7,183.85)        (7,183.85)
929   23202183               A/P Liability - Credit Balance Refund                      (52,023.66)        (5,300.31)       (27,760.99)


      11/21/2010                                                         Page 36
           A         B                             C                               H                 I                 J
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                          -                 -                 -


 6     Account Co. Code                     Account Description                  Dec-06            Jan-07            Feb-07
930    23202193               Medical Insurance - Regence                              5,896.43         (5,924.72)        (4,771.99)
931    23202203               PSE Customer Connections Penalty                      (995,000.00)      (995,000.00)              -
932    23300000               Notes Pay- Assoc Companies                                    -                 -                 -
933    23300043               Note Payable to Puget Energy                       (24,302,920.14)   (24,418,827.60)   (24,272,310.67)
934    23400000               AP Associated Companies                               (528,197.30)      (467,876.35)      (569,379.60)
935    23400000   1020        A/P Associated Company                                (789,430.03)      (896,945.39)    (1,005,490.41)
936    23500011               Transmission Services Deposits                        (864,106.05)    (1,098,514.50)    (1,217,294.50)
937    23500012               Customer Deposits - Gas CLX                                   -                 -                 -
938    23500021               Customer Deposits - Electric CLX                              -                 -                 -
939    23500112               Customer Deposits - Gas CLX- Effective              (6,359,180.35)    (6,514,112.61)    (6,565,000.56)
940    23500121               Customer Deposits - Elect CLX - Effecti            (11,918,779.34)   (12,087,174.78)   (12,132,405.85)
941    23600000   1020        FIT Payable                                            749,479.83        939,610.49      1,185,922.59
942    23600011               WA Property Tax-Freddie 1-Electric                            -                 -                 -
943    23600021               Accrued WA Tax - Unbilled Electric Reve             (4,139,537.39)    (4,342,552.21)    (3,309,279.39)
944    23600022               Accrued WA Tax - Unbilled Gas Revenue               (3,714,048.48)    (3,910,759.41)    (2,961,244.46)
945    23600023               FIT Current Payable                                           -                 -                 -
946    23600033               Federal Income Taxes                                20,094,324.31      6,712,196.31      6,916,937.31
947    23600033RR             Federal Income Taxes - Rainier Rec                            -                 -                 -
948    23600043               Current Deferred FIT Liability                                -                 -                 -
949    23600063               Federal Excise Tax - Fuel/Drayage Veh                     (799.16)          (408.96)          (788.96)
950    23600093               Accrued FICA - Company                                (422,575.22)      (247,663.32)      (273,386.16)
951    23600103               Accrued Federal Unemployment Ins                              -                 -                 -
952    23600113               Federal Unemployment Insurance                                -                 -                 -
953    23600123               Accrued State Unemployment Ins                                -                 -                 -
954    23600201               Property Taxes - Washington - Electric             (22,833,296.97)   (24,856,547.43)   (26,917,412.20)
955    23600211               Property Taxes - Montana - Electric                 (4,591,959.90)    (5,405,187.90)    (6,218,489.90)
956    23600213               Washington Unemployment Tax - Employer                (163,047.81)      (371,735.98)      (779,332.05)
957    23600221               Property Taxes - Oregon - Electric                     360,830.84        300,692.84        240,553.84
958    23600232               Property Taxes - Washington - Gas                  (10,074,647.18)   (10,948,999.18)   (11,823,351.18)
959    23600301               Washington State Real Estate Sales Tax                        -                 -                 -
960    23600351               Accrued Washington Municipal Util Tax - Elect       (8,062,684.52)    (5,937,215.18)    (7,505,282.25)
961    23600381               Washington Municipal Tax Reserve - El                         -                 -                 -
962    23600391               Montana State Electric Energy Producer Tax            (533,513.95)      (137,000.80)      (274,000.80)
963    23600421               Montana Unemployment Tax Withheld - Employee               (14.68)           (23.17)           (40.97)
964    23600451               Corp License Tax - Montana                             332,272.00        257,272.00        285,272.00
965    23600471               Accrued Washington State Utility Tax - Electr       (6,821,709.48)    (7,097,461.36)    (6,993,659.06)
966    23600552               Accrued Washington State Utility Tax - Gas          (6,198,800.69)    (7,161,562.96)    (6,548,051.55)
967    23600602               Accrued Washington Municipal Utility Taxes -        (7,351,731.72)    (7,513,835.61)    (8,068,587.68)
968    23600622               Washington Municipal Tax Reserve - Ga                         -                 -                 -
969    23601001               WA State & City of Bellingham Excise Tax                      -                 -                 -
970    23601003               Accrued WA State & Local Use Tax                      (337,280.48)    (1,065,428.65)      (729,463.96)
971    23601011               WA State Fuel Tax - Encogen                                   -                 -                 -
972    23601013               Accrued WA State B & O Taxes                          (139,429.84)       (34,288.04)      (104,552.91)
973    23601021               WA State Property Tax - Encogen                               -                 -                 -
974    23601023               Accrued WA City B & O Taxes                            (20,827.33)        (1,115.58)        (1,360.02)
975    23601031               Bellingham Excise Tax - Encogen                               -                 -                 -
976    23601033               Municipal Tax Reserve                                         -                 -                 -
977    23601043               Federal Unemployment Tax - Employer                    (39,690.95)      (118,445.13)      (134,080.81)
978    23700001               accrued int construction of Lake Young                (195,637.05)      (195,637.05)      (195,637.05)
979    23700033               Accrued Int 20 Bonds Due Mar & Sep                    (797,500.00)      (996,875.00)    (1,196,250.00)
980    23700163               Accrued Int 6.53% Notes Due Dec & Jun                   (9,522.57)       (28,568.40)       (47,614.23)
981    23700193               Accrued Int 6.83% Notes Due Dec & Jun                   (8,537.50)       (25,612.50)       (42,687.50)
982    23700210   1020        Interest Payable - Debt                               (322,269.25)      (430,087.44)      (589,576.16)
983    23700213               Accrued Int 6.51% Notes Due Dec & Jun                   (2,712.50)        (8,137.50)       (13,562.50)
984    23700233               Accrued Int 6.10% Notes Due Dec & Jun                         -                 -                 -
985    23700243               Accrued Int 6.07% Notes Due Dec & Jun                         -                 -                 -
986    23700253               Accrued Int 6.90% Notes Due Dec & Jun                  (28,750.00)       (86,250.00)      (143,750.00)
987    23700263               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
988    23700273               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
989    23700283               Accrued Int 6.93% Notes Due Dec & Jun                         -                 -                 -
990    23700293               Accrued Int 7.02% Notes Due Dec & Jun                  (58,500.00)      (175,500.00)      (292,500.00)
991    23700303               Accrued Int 7.04% Notes Due Dec & Jun                  (14,666.32)       (43,999.65)       (73,332.98)
992    23700313               Accrued Int 7.12% Notes Due Dec & Jun                  (20,766.32)       (62,299.65)      (103,832.98)
993    23700323               Accrued Int 7.35% Notes Due Dec & Jun                  (30,625.00)       (91,875.00)      (153,125.00)
994    23700333               Accrued Int 7.36% Notes Due Dec & Jun                   (6,133.68)       (18,400.35)       (30,667.02)
995    23700343               Accrued Int 6.61% Notes Due Dec & Jun                   (8,262.50)       (24,787.50)       (41,312.50)
996    23700353               Accrued Int 6.62% Notes Due Dec & Jun                  (13,791.32)       (41,374.65)       (68,957.98)
997    23700363               Accrued Int 7.15% Notes Due Dec & Jun                  (44,687.50)      (134,062.50)      (223,437.50)
998    23700373               Accrued Int 6.58% Notes Due Dec & Jun                    1,828.12               -                 -
999    23700383               Accrued Int 7.20% Notes Due Dec & Jun                   (6,000.00)       (18,000.00)       (30,000.00)
1000   23700443               8.14% Med Term Notes Due 11/30/06 - Accrued I                 -                 -                 -


       11/21/2010                                                      Page 37
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 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                              -                 -                 -


 6     Account Co. Code                      Account Description                     Dec-06            Jan-07            Feb-07
1001   23700453               7.75% Med Term Notes Due 2/1/07 - Accrued Int           (1,614,582.40)    (2,260,415.73)              -
1002   23700493               8.06% Med Term Notes Due 6/19/06 - Accrued In                     -                 -                 -
1003   23700573               7.70% Med Term Notes Due 12/10/04 - Accrued I                     -                 -                 -
1004   23700663               7.35% Med Term Notes Due 2/1/24 - Accrued Int                     -                 -                 -
1005   23700673               7.80% Med Term Notes Due 5/27/04 - Accrued In                     -                 -                 -
1006   23700683               8.231% Debentures Due 6/1/27 - Accrued Int.               (258,933.52)      (517,867.06)      (776,800.60)
1007   23700713               Accrued Int Bank Notes - Domestic                           (1,743.04)       (55,817.04)      (105,757.04)
1008   23700771               Conservation Trust Interest Payable                               -                 -                 -
1009   23700773               Accrued Interest - Misc Liabilities                        (11,355.44)       (18,925.73)        (3,785.15)
1010   23700781               Accrued Interest Whitehorn Capital Lease                  (361,847.25)      (482,463.00)      (120,203.79)
1011   23700793               Interest Accrued                                          (335,000.00)      (335,000.00)      (335,000.00)
1012   23700803               6.46% MTN Series B Due 3/9/09 - Accrued                 (2,018,750.00)    (2,826,250.00)    (3,633,750.00)
1013   23700813               7.00% MTN Series B Due 3/9/29 - Accrued                 (1,458,333.02)    (2,041,666.35)    (2,624,999.68)
1014   23700821               Electric - Accrued Interest Customer De                    (10,046.73)       (56,007.10)      (100,037.40)
1015   23700822               Gas - Accrued Interest Customer Deposit                    (48,592.21)       (73,812.18)       (98,094.66)
1016   23700823               6.74% Med Term Notes Due 6/15/18 - Accrued In           (3,931,666.37)    (5,054,999.70)    (6,178,333.03)
1017   23700833               Accrued Interest - Tax Assessments                                -                 -                 -
1018   23700841               Accrued Interest - Transm Deposits                        (141,718.31)      (141,718.31)      (141,718.31)
1019   23700843               Accrued Interest - 7.96% MTN Series B D                 (3,731,250.00)    (5,223,750.00)    (6,716,250.00)
1020   23700853               Accrued Interest - 7.61% MTN Series B D                   (396,354.31)      (554,895.98)      (713,437.65)
1021   23700873               Accrued Int - Bonds 9.14% MTN Due 06/21/01              (6,142,500.00)    (7,897,500.00)    (9,652,500.00)
1022   23700893               7.69% MTN Due 2/1/11 - Accrued Interest                 (2,499,250.15)    (4,165,416.82)    (5,831,583.49)
1023   23700913               8.40% Capital Trust II Pfd Stk 6/30/41                            -                 -                 -
1024   23700933               5.0% PCB-Series 2003A due 03/01/2031-Ac                 (2,307,666.82)    (2,884,583.49)    (3,461,500.16)
1025   23700943               5.1% PCB-Series 2003B due 03/01/2031-Ac                   (397,800.00)      (497,250.00)      (596,700.00)
1026   23700953               accrued interest - $200M 2 year floatin                           -                 -                 -
1027   23700963               5.483% Senior Notes due 6/1/2035                        (1,180,368.08)    (2,322,659.75)    (3,464,951.42)
1028   23700993               5.197% Senior Notes Dues 10/1/05 - Interest Accr        (1,948,875.06)    (2,598,500.06)    (3,248,125.06)
1029   23701002               Purchased Gas Commodity Security Deposit                          -                 -                 -
1030   23701003               3.363% Senior Notes Due 6/1/08 - Accrue                   (420,375.00)      (840,750.00)    (1,261,125.00)
1031   23701013               Accrued Interest on PE Note                               (115,907.46)      (116,483.07)      (103,936.82)
1032   23701023               Accrued Interest - 6.724% Notes Due 6/1                   (746,471.45)    (2,147,304.78)    (3,548,138.11)
       23701033               Accrued Interest - 6.274% Senior Notes Due
1033                          3/15/2037                                               (5,385,183.33)    (6,953,683.33)    (8,522,183.33)
1034   23701043               6.974% Junior Subordinated Notes Due 6/
1035   23701053               6.974% Jr Sub Notes (Hybrid) due 6/1/20
1036   24100013               Federal Income Tax Withheld - Employee                            -                 -                 -
1037   24100043               FICA Tax Withheld - Employee                              (422,552.77)      (247,637.12)      (273,360.08)
1038   24100063               Washington State & Local Sales Tax Collected               (47,670.34)       (18,270.48)       (43,501.17)
1039   24100101               Montana State Income Tax Withheld                                 -                 -                 -
1040   24100111               Montana Income Tax Withheld - Employee                        (144.00)              -             (712.00)
1041   24100143               Federal Income Tax Withheld - Employee                    (959,713.00)      (426,464.37)      (498,526.72)
1042   24100153               Montana State Income Tax Withheld                                 -                 -                 -
1043   24100212               GST on Gas Sales from PSE                               (1,784,219.51)    (1,071,401.46)      (821,000.99)
1044   24200001               Colstrip Units 1 & 2 loss reserve                         (220,826.80)      (220,826.80)      (220,826.80)
1045   24200002               WUTC Gas Pipeline Penalty
1046   24200021               Misc Accd Liabilities - Western Energy                    (239,343.89)      (239,343.89)      (239,343.89)
1047   24200031               Accrued Liabilities - Elect. Reserve Sh                           -                 -                 -
1048   24200063               Accrued Severance Costs                                           -                 -                 -
1049   24200453               2005 Attorney General Settlement                                  -                 -                 -
1050   24200491               Whitehorn #2 & #3 - Leases Oper or Leveraged              (323,418.67)      (334,654.06)       (11,235.39)
1051   24200511               Wash St Annual Filing Fee                               (3,176,774.10)    (3,528,396.10)    (3,874,865.10)
1052   24200513               FAS 123 ESPP liability                                            -                 -                 -
1053   24200541               Lower Baker - FERC License Fees                            (66,115.80)       (79,338.96)       (92,562.12)
1054   24200551               Upper Baker - FERC License Fees                            (66,115.80)       (79,338.96)       (92,562.12)
1055   24200561               Snoqualmie #1 - FERC License Fees                          (17,035.85)       (20,443.02)       (23,850.19)
1056   24200571               Snoqualmie #2 - FERC License Fees                          (17,035.80)       (20,442.96)       (23,850.12)
1057   24200581               White River - FERC License Fees                                   -                 -                 -
1058   24200593               PSE Non-Employee Director Stock Plan                    (2,353,586.00)    (2,006,740.39)    (2,006,740.39)
1059   24200603               Severance Payable                                                 -                 -                 -
1060   24200611               Trading Floor FERC Fees Payable                            (95,250.00)      (127,000.00)      (158,750.00)
1061   24200621               Accrued Real Estate Brokerage Fee                         (157,181.96)      (156,020.68)      (154,847.74)
1062   24200622               Accrued WUTC Fee                                        (2,086,587.98)    (2,441,594.98)    (2,767,185.98)
1063   24200632               Gas - WUTC SQI Penalty                                            -                 -                 -
1064   24200633               401(k) 1% Company Contribution                          (1,210,711.88)    (1,313,703.43)      (291,904.02)
1065   24200631               Conservation Trust Payable                                        -                 -                 -
1066   24200641               Electric - WUTC SQI Penalty                               (976,103.00)      (976,103.00)    (1,000,000.00)
1067   24200643               Wrkrs Comp Reserve- Richard Grant Accident 10             (559,203.87)      (555,671.03)      (553,728.19)
1068   24200653               Accrual - 401(k) Match on Incentive Pla                   (842,677.82)      (873,051.52)       (54,856.16)
1069   24200713               Common - WUTC SQI Penalty                                         -                 -                 -
1070   24200723               Non-Employee DSP Unissued Shares                                  -                 -                 -


       11/21/2010                                                          Page 38
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 2     Balance Sheet Detail
 3     9/30/2007
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 6     Account Co. Code                      Account Description                     Dec-06            Jan-07            Feb-07
1071   24300011               Whitehorn Capital Lease - Current                       (1,605,054.00)    (1,605,054.00)    (1,552,498.78)
1072   24400001               FAS 133 Opt Unrealized Loss ST                            (917,995.00)              -                 -
1073   24400011               FAS 133 Opt Unrealized Loss LT
1074   24400021               FAS 133 Day 1 Loss Deferral - Electric - ST
1075   24400031               FAS 133 Day 1 Loss Deferral - Electric - LT
1076   24500001               FAS 133 Cash Flow Hedge Unrealized Loss                 (8,046,562.00)    (8,046,562.00)    (8,046,562.00)
1077   24500002               FAS 133 Unrealized Loss - ST                           (61,630,943.00)   (61,630,943.00)   (61,630,943.00)
1078   24500003               FAS 133 CFH Unrealized Loss - TLock S/T                           -                 -                 -
1079   24500011               FAS 133 Cash Flow Hedge Unrealized Loss                   (414,555.00)      (414,555.00)      (414,555.00)
1080   24500012               FAS 133 Unrealized Loss - LT                                      -                 -                 -
1081   24500023               FAS 133 CFH Unrealized Loss - Fwd Swap                            -                 -                 -
1082   24500031               FAS 133 -Ineffective CFH Loss LT
1083   25200002               Advances Refundable User                                          -                 -                 -
1084   25200022               Rule 7 Customer Advances                                          -                 -                 -
1085   25200032               Developers Deposit Rule 7                                  (12,120.00)       (12,120.00)       (11,756.00)
1086   25200111               1998 Cust Advances for Construction                               -                 -                 -
1087   25200121               Cust Advances for Const Posted 9/1                      (7,264,364.79)    (7,254,612.09)    (7,234,860.17)
1088   25200122               Rule 7 Customer Advances Posted 9/1                     (9,968,068.36)    (9,915,705.82)    (9,901,973.47)
1089   25200132               Developers Deposit Rule 7 Posted 9/1                      (306,398.95)      (264,520.95)      (263,955.19)
1090   25200141               Contractor's Security Bond                                        -                 -                 -
1091   25200142               NewRule7 nonref zero consump cust advan                   (145,965.62)      (140,526.65)      (129,150.99)
1092   25200152               NewRule 7 Refund zero consump cust adva                    (40,003.46)       (40,053.46)       (40,153.13)
1093   25200161               Residential Single Family Elec Customer                 (6,615,953.19)    (6,822,350.87)    (6,954,837.91)
1094   25200171               Residential Plat Elec Customer Advances                (31,883,323.58)   (32,788,500.84)   (33,621,748.20)
1095   25200181               Non-Residential Elec Customer Advances                  (8,660,471.31)    (8,755,182.04)    (8,952,042.07)
1096   25200191               CIAC - Seattle Public Utilities-Electri                 (2,446,798.76)    (2,446,798.76)    (2,446,798.76)
1097   25200202               Rule 7 Cust Adv With Tax (9-1-03)                       (8,159,507.52)    (8,179,163.50)    (8,502,023.00)
1098   25200212               Rule 7 Cust Adv W/O Tax (9-1-03)                        (2,817,053.73)    (2,882,840.29)    (2,909,678.37)
1099   25200222               Developers Deposit Rule 7 (9-1-03)                        (924,442.13)      (928,561.13)    (1,004,751.13)
1100   25200232               CA to Eliminate the NCR (9-1-03)                           (21,676.39)       (21,676.39)       (21,676.39)
1101   25200262               Rule 7A Cust Adv With Tax (Kitt) (9-1-0                       (653.15)          (653.15)          (653.15)
1102   25200272               Rule 7A Cust Adv W/O Tax (Kitt) (9-1-03                       (338.00)          (338.00)          (338.00)
1103   25300001               Colstrip 3 & 4 Final Reclamation Liability                (118,143.23)      (129,421.91)      (117,383.97)
1104   25300002               Unearned Mt.Star Conversion Revenue                       (100,000.00)      (100,000.00)      (100,000.00)
1105   25300011               J Harvey Const Encroach. Dep/BPA Kitsap                     (5,000.00)        (5,000.00)        (5,000.00)
1106   25300022               Gas - Pipeline Capacity Assignment                                -                 -                 -
1107   25300031               Colstrip 3&4 Coal Supply Agreement Loss                 (1,822,600.00)    (1,822,600.00)    (1,822,600.00)
1108   25300041               Deferred Electric Conservation Grant - Bremerton          (151,595.00)      (151,595.00)      (151,595.00)
1109   25300033               Deferred Compensation - Salary Deferred                (36,740,626.11)   (36,575,484.44)   (36,127,570.14)
1110   25300131               Unearned Option Revenue                                           -                 -                 -
1111   25300141               Unearned Revenue - Pole Contacts                        (1,490,229.28)    (1,366,830.10)    (1,170,264.70)
1112   25300143               FAS106 - Post Retirmnt Benefits                         (9,737,337.41)    (9,673,232.77)    (9,611,321.71)
1113   25300151               Def Rev Sch85 Lifetime O&M on Increm Li                 (2,637,332.04)    (2,843,428.18)    (2,968,509.44)
1114   25300161               Deferred Pole Contact Compliance Payment                  (412,907.62)      (411,248.02)      (411,248.02)
1115   25300171               Hopkins Ridge Transmission Interest Due                           -                 -                 -
1116   25300173               Sr Mgmt LT Incentive Plans                                        -                 -                 -
1117   25300203               Spec Employee Retire Benefits                             (133,061.00)      (133,061.00)      (133,061.00)
1118   25300223               FAS87 Add'l Min Pension Liab - Officer Supp R                     -                 -                 -
1119   25300263               Def Credit for Stock Options Payable                              -                 -                 -
1120   25300293               LT Incentive Plan for Sr Mgmt                                     -                 -                 -
1121   25300303               Unclaimed Vendor Payments                                         -                 -                 -
1122   25300323               Unearned Revenue - Miscellaneous                          (178,121.96)      (176,976.13)      (175,830.30)
1123   25300353               PSE Building (A) - Landlord Incentives                  (9,654,533.39)    (9,560,800.06)    (9,467,066.73)
1124   25300363               PSE Building (B) - Landlord Incentives                  (3,693,715.62)    (3,646,959.73)    (3,600,203.84)
1125   25300371               Deferred Interchange Power                                  (6,297.38)    (5,703,475.09)    (8,763,198.74)
1126   25300373               FAS 148, 123 LTIP                                       (2,239,365.16)    (2,239,365.16)    (2,234,406.49)
1127   25300393               Bothell Access Center Tenant Incentives                   (817,370.12)      (802,233.64)      (787,097.16)
1128   25300423               Oth Deferrd Credit-Alliance Data Sys In                 (8,119,645.00)    (7,973,812.00)    (7,827,979.00)
1129   25300433               Misc Cash Receipts                                                -                 -                 -
1130   25300503               Unclaimed Property - Customer Refunds                      (31,153.25)       (31,153.25)       (31,153.25)
1131   25300513               Unclaimed Property - Payroll Checks                          1,268.81          1,268.81          1,268.81
1132   25300521               Deutsche Bank Collateral Deposit with PSE                         -                 -                 -
1133   25300533               SFAS 132 Supplemental Death Add'l Minim                           -                 -                 -
1134   25300543               Unclaimed Vendor Payments - California
                              Unclaimed Property - Customer Refunds -
1135   25300553               California
1136   25300541               Residential Exchange - Other Deferred C                           -                 -                 -
1137   25300551               Deposit - Rainbow Energy Marketing                                -                 -                 -
1138   25300561               Snoqualmie License O&M Liability                        (2,110,331.00)    (2,110,331.00)    (2,110,331.00)
1139   25300573               Workers Compensation Reserve - Pinnacle                    (12,866.72)       (12,866.72)       (12,866.72)
1140   25300633               PSE Non-Qualified Retirement Plan Liability            (39,431,087.32)   (39,708,179.10)   (39,781,470.87)


       11/21/2010                                                          Page 39
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 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                              -                   -                   -


 6     Account Co. Code                     Account Description                    Dec-06              Jan-07              Feb-07
1141   25300701               Unearned Electric Option Revenue - FAS                          -                   -                   -
1142   25300761               Unearned Easement Revenue                               (425,665.25)        (423,418.81)        (421,172.37)
1143   25300771               Deferred Credit - Green Power Tariff                    (992,603.80)      (1,157,426.61)      (1,375,558.47)
1144   25300781               Unearned Rev-Renewable Energy Credit-Wi
1145   25300801               Unearned Fees - Cascade Water Alliance                            -                   -                   -
1146   25300803               Summit Purchase Option Buyout Receipt
1147   25300973               1997 Cashiers Overages                                            -                   -                   -
1148   25300983               1998 Cashiers Overages                                            -                   -                   -
1149   25300993               1999 Cashiers Overages                                            -                   -                   -
1150   25301003               2000 Cashiers Overages                                            -                   -                   -
1151   25301013               2001 Cashiers Overages                                            -                   -                   -
1152   25301023               2002 Cashiers Overages                                            -                   -                   -
1153   25301033               2003 Cashiers Overages                                        (337.15)            (337.15)            (337.15)
1154   25301043               2004 Cashiers Overages                                        (852.39)            (852.39)            (852.39)
1155   25301053               2005 Cashiers Overages                                        (961.45)            (961.45)            (961.45)
1156   25301063               2006 Cashiers Overages                                        (644.37)            (654.74)            (654.74)
1157   25301073               2007 Cashiers Overages                                            -               (140.45)            (370.50)
1158   25301993               1999 Cashiers Overages-Baker Resort                               -                   -                   -
1159   25302003               2000 Cashiers Overages-Baker Resort                               -                   -                   -
1160   25302013               2001 Cashiers Overages-Baker Resort                               -                   -                   -
1161   25302023               2002 Cashiers Overages-Baker Resort                               -                   -                   -
1162   25302033               2003 Cashiers Overages-Baker Resort                           (574.46)            (574.46)            (574.46)
1163   25302043               2004 Cashiers Overages-Baker Resort                           (996.50)            (996.50)            (996.50)
1164   25302053               2005 Cashiers Overages-Baker Resort                           (110.45)            (110.45)            (110.45)
1165   25302063               2006 Cashiers Overages-Baker Resort                           (206.35)            (206.35)            (206.35)
1166   25302073               2007 Cashiers Overages-Baker Resort
1167   25302101               Unapplied Conservation and Receivables                (1,277,346.73)      (1,514,082.73)      (1,750,818.73)
1168   25302221               Low Income Program - Electric                         (1,257,405.56)      (1,087,456.78)      (1,093,824.13)
1169   25302222               Low Income Program - Gas                                (920,924.33)        (597,949.07)        (966,081.43)
1170   25302231               Contra Low Income Program - Electric                            -                   -                   -
1171   25302232               Contra Low Income Program - Gas                                 -                   -                   -
1172   25303003               Other Def Cr-S. Reynolds Perform Based                          -                   -                   -
1173   25400001               Tenaska Disallowance Reserve                                    -                   -                   -
1174   25400011               Tenaska Disallowance Reserve Contra                             -                   -                   -
1175   25400021               Proceeds from Canwest Settlement                      (5,696,248.50)      (5,379,789.50)      (5,063,330.50)
1176   25400031               Rock Island Power Costs                                 (955,197.64)        (940,554.02)        (925,910.40)
1177   25400033               Gain from Sale of Former Bellevue GO Bu               (7,154,354.71)                -                   -
1178   25400041               Whitehorn 2 & 3 Lease                                           -                   -                   -
1179   25400043               Gain from Sale of Crossroads land and building        (1,021,100.42)                -                   -
1180   25400061               Unamortized Gain from Disp Allowance - Centra            (16,379.12)         (16,023.05)         (15,666.98)
1181   25400101               Unamortized Gain from Disp Allowance - Colstr         (1,758,281.23)      (1,725,721.81)      (1,693,162.39)
1182   25400111               Unamortized Gain from Disp Allowance - Colstr            (73,117.15)         (72,238.62)         (71,360.09)
1183   25400131               Unamort Gain from Disp Allow - Conserva                  (51,840.98)         (50,804.16)         (49,767.34)
1184   25400141               Gain on Sale Bellevue General Office -                          -         (4,519,103.83)      (4,391,396.64)
1185   25400142               Gain on Sale Bellevue General Office -                          -         (2,513,426.24)      (2,442,398.30)
1186   25400151               Gain on Sale Crossroads - Electric                              -           (644,932.68)        (626,618.73)
1187   25400152               Gain on Sale Crossroads - Gas                                   -           (358,697.39)        (348,511.58)
1188   25400161               Gain on Sale Skagit Svc Ctr-Electric
1189   25400202               DETM - NW Pipeline Capacity Agreement                (34,060,939.65)     (33,361,088.65)     (32,728,964.65)
1190   25400212               DETM - Westcoast Pipeline Cap. 10% Agreement          (5,630,574.61)      (5,570,675.03)      (5,514,704.42)
1191   25400222               DETM - Westcoast Cap. Transition Agreement            (4,676,051.00)      (4,513,070.00)      (4,365,861.00)
1192   25500002               Accum Defer Inv Tax Cr - Gas                          (8,165,809.00)      (8,165,809.00)      (8,165,809.00)




       11/21/2010                                                        Page 40
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 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                                   -                  -                  -


 6     Account      Co. Code                  Account Description                         Dec-06             Jan-07             Feb-07
1193   25500022                Accum Defer Inv Tax Cr - Gas                                 6,428,098.00       6,508,098.00       6,545,098.00
1194   25600031                Def Gains - Disp Utility Plant 7/1/92 - 6/30/               (2,175,715.82)     (2,118,635.17)     (2,058,198.62)
1195   25600051                Def Gains fr Disp Utility Plant - Elec                        (776,119.12)       (421,154.12)       (409,252.75)
1196   25600052                Def Gains for Disp Utility Plant - Gas                            (564.19)           (564.19)           (564.19)
1197   25600061                Deferred Gains post 12/31/05 Property s                               -          (385,631.13)       (385,631.13)
1198   25700013                Unamort Gain on Reqired Debt-WNG MTN 7.                       (494,072.30)       (483,989.19)       (473,906.08)
1199   25700023                Unamort Gain on Reqired Debt-8.231% Cap                               -                  -                  -
1200   25700033                Unamort Gain on Reacquired Debt-6.25% M                               -                  -                  -
1201   28200002     GDFIT-Rcls Deferred Inc Tax - Liberalized Deprec                     (174,234,115.67)   (174,773,115.67)   (175,388,115.67)
1202   28200013                Deferred Tax - Common Depreciation
1203   28200101                Major Projects - Property Tax Expense                       (2,683,000.00)     (2,636,000.00)     (2,614,000.00)
1204   28200111                Def Inc Tax - Pre 1981 Additions                              (386,640.00)       (381,640.00)       (376,640.00)
1205   28200121                Def Inc Tax - Post 1980 Additions                         (412,514,072.00)   (417,541,072.00)   (422,568,072.00)
1206   28200131                Colstrip 3 & 4 Deferred Inc Tax                               (739,000.00)       (724,000.00)       (709,000.00)
1207   28200141                Excess Def Taxes - Centralia Sale                              (32,874.00)        (32,874.00)        (32,874.00)
1208   28200142     GDFIT-Rcls Accum Defered Income Tax - Gas                                        -                  -                  -
1209   28200151     CDFIT-Rcls Def FIT Indirect Cost Adj - Electric                            (1,095.00)         (1,095.00)         (1,095.00)
1210   28200152     CDFIT-Rcls Def FIT Indirect Cost Adj - Gas                                       -                  -                  -
1211   28200161                Def FIT Removal Cost                                       (20,865,766.00)    (21,130,766.00)    (21,914,766.00)
1212   28300011                Def FIT White River                                         (4,155,604.00)     (4,155,604.00)     (4,155,604.00)
1213   28300021                Def Tax - Environmental Recoveries                                    -                  -                  -
1214   28300022     GDFIT-Rcls Deferred Inc Tax - Envirnonmental                                     -                  -                  -
1215   28300023     CDFIT-Rcls Def Tax - CLX Amortization                                 (20,662,786.00)    (20,177,786.00)    (19,692,786.00)
1216   28300032     GDFIT-Rcls Deferred Inc Tax - Other Utility                                      -                  -                  -
1217   28300033     CDFIT-Rcls Def FIT Pension                                            (41,497,551.00)    (41,591,551.00)    (41,508,551.00)
1218   28300041                DFIT - FAS 133 LT Liability - Electric                      (2,385,873.00)     (2,385,873.00)     (2,385,873.00)
1219   28300042     GDFIT-Rcls Def FIT Environ - UG920781                                            -                  -                  -
1220   28300043     CDFIT-Rcls Def FIT Bond Related                                        (7,529,122.00)     (7,499,122.00)     (7,473,122.00)
1221   28300052     GDFIT-Rcls Def FIT LFSH - UG920782                                               -                  -                  -
1222   28300062     GDFIT-Rcls FIT Def LFSH Regional - UG930287                                      -                  -                  -
1223   28300072     GDFIT-Rcls FIT Def AWH 60% Effic - UG930287                                      -                  -                  -
1224   28300082     GDFIT-Rcls FIT Def AFUCE on 18676-18677 - UG930287                               -                  -                  -
1225   28300092     GDFIT-Rcls FIT Def Energy Matchmaker - Weatherization                            -                  -                  -
1226   28300102     GDFIT-Rcls FIT Deferred on 18231 & 18251                                         -                  -                  -
1227   28300112     GDFIT-Rcls FIT Deferred on 18232 & 18252                                         -                  -                  -
1228   28300122     GDFIT-Rcls FIT Deferred on 18233 & 18253                                         -                  -                  -
1229   28300132     GDFIT-Rcls FIT Deferred on 18234 18253 & 18254                                   -                  -                  -
1230   28300141                FIT-FAS 133 - PCA Derivative                                          -                  -                  -
1231   28300142     GDFIT-Rcls FIT Deferred on 18239                                                 -                  -                  -
1232   28300153     GDFIT-Rcls Deferred Income Tax - Thermal Energy                                  -                  -                  -
1233   28300162                DFIT - FAS 133 LT Liability - Gas                              (41,059.00)        (41,059.00)        (41,059.00)
1234   28300172                DFIT - Loss on Sale of Everett Building                     (1,375,000.00)     (1,375,000.00)     (1,375,000.00)
1235   28300183     GDFIT-Rcls Deferred Income Tax - Therm Rail                                      -                  -                  -
1236   28300191                Duvall Sub Land Exchge - Def Inc Tax                                  -                  -                  -
1237   28300193                Deferred Income Tax - SAP Amortization                      (2,401,254.00)     (2,269,254.00)     (2,110,254.00)
1238   28300211                DFIT - 2006 Storm Excess Costs                             (32,331,000.00)    (33,513,000.00)    (37,651,000.00)
1239   28300231                Def Tax -Schedule 94 - Residential Exchange
1240   28300241                DFIT - Section 263 A Deductible Costs                           (3,750.00)         (3,750.00)         (3,750.00)
1241   28300251                Def FIT - 1/16/00 Wind Storm Damage                                   -                  -                  -
1242   28300261     CDFIT-Rcls Def FIT Bond Redemption Costs                                         -                  -                  -
1243   28300301                Def FIT - 12/04/03 Wind Storm Damage                        (3,077,000.00)     (2,955,000.00)     (2,870,000.00)
1244   28300321                AFUCE Deferred Taxes                                            (6,544.90)         (6,544.90)         (6,544.90)
1245   28300331                Def Tax - Interest Inc - HEDC                                  (38,060.00)        (38,060.00)        (38,060.00)
1246   28300341                Def Tax - Fredonia Turbine Lease                            (1,615,573.00)     (1,637,573.00)     (1,659,573.00)
1247   28300361                Accum Def Tax Liability - SFAS 109                         (90,241,689.00)    (90,241,689.00)    (90,241,689.00)




       11/21/2010                                                              Page 41
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 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                             -                    -                    -


 6     Account Co. Code                   Account Description                      Dec-06               Jan-07               Feb-07
1248   28300362 GDFIT-Rcls Def FIT - FAS 109                                       (25,062,624.00)      (25,062,624.00)      (25,062,624.00)
1249   28300371            Superfund Site Cleanup                                             -                    -                    -
1250   28300401            1996 Holiday Storm                                                 -                    -                    -
1251   28300411            11/23/98 Storm Loss                                                -                    -                    -
1252   28300431            Deferred Taxes WNP#3                                    (11,825,302.00)      (11,617,302.00)      (11,521,302.00)
1253   28300442 GDFIT-Rcls Accum Def Inc Tax - Gas                                            -                    -                    -
1254   28300451            Accum Def Inc Tax - Tenaska Purchase                     (9,083,000.00)       (8,962,000.00)       (8,841,000.00)
1255   28300452 GDFIT-Rcls FIT - Tight Sands Credit (TSCR)                                    -                    -                    -
1256   28300461            Accum Def Inc Tax - Cabot Gas Contract                     (954,000.00)         (829,000.00)         (771,000.00)
1257   28300462 GDFIT-Rcls Investment Tax Credit Not Recognized                               -                    -                    -
1258   28300471            Deferred Income Tax - Virtual Right of Way Pr            (7,713,000.00)       (7,584,000.00)       (7,455,000.00)
1259   28300481            Deferred FIT - FAS 133                                             -                    -                    -
1260   28300501 CDFIT-Rcls IRS Carryover Adjustments (a)                              (356,000.00)         (386,000.00)         (416,000.00)
1261   28300503            DFIT - FAS 133 Frwd Swap Int LT                          (7,089,087.00)       (7,068,359.00)       (7,047,631.00)
1262   28300511            Deferred FIT - PCA Customer Portion                      (1,785,000.00)       (1,785,000.00)       (1,785,000.00)
1263   28300513 CDFIT-Rcls Indirect Cost Adjustment(b)                                        -                    -                    -
1264   28300531            DFIT - 2007 Storm Damage Deferred
1265   28300541            DFIT - Goldendale Deferral - UE-070533
1266   28300551            DFIT - Goldendale Carrying Costs - UE-070533
1267   43700003            Div Declared - Preferred Stock 4.70%                                -                    -                    -
1268   43700013            Div Declared - Preferred Stock 4.84%                                -                    -                    -
1269   43700023            Div Declared - Preferred Stock 7.75%                                -                    -                    -
1270   43700043            Div Declared - Preferred Stock Series II 7.45                       -                    -                    -
1271   43800003            Dividends Declared - Common Stock                        109,782,221.81                  -          26,255,460.42
1272   TOTAL CAPITALIZATION & LIABILITIES                                        (7,303,504,319.93)   (7,324,085,256.05)   (7,303,293,114.33)
1273                                                                                           -                    -                    -
1274
1275




       11/21/2010                                                      Page 42
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1    Puget Sound Energy
2    Balance Sheet Detail
3    9/30/2007
4
5                                                                                               -                         -                    -


6    Account Co. Code                       Account Description                        Mar-07                  Apr-07               May-07
7    10100001               Electric - Plant in Service                              5,440,420,902.51        5,461,117,415.56     5,476,862,800.93
8    10100001ARC                                                                          1,099,670.00
                            Electric - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates      1,099,670.00         1,099,670.00
9    10100011               ARC - Electric Plant                                                    -                     -                    -
10   10100002               Gas - Plant in Service                                   2,125,192,977.40        2,129,897,808.19     2,143,662,105.76
11   10100012               ARC - Gas Plant                                                         -                     -                    -
12   10100003               Common - Plant in Service                                  450,445,706.10          452,108,933.48       453,626,269.06
13   10100003ARC                                                                             12,097.00
                            Common - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates           12,097.00            12,097.00
14   10110001               Whitehorn Capital Lease                                      22,963,741.47          22,950,190.70        22,936,639.93
15   10191001               Encogen - Plant in Service                                              -                     -                    -
16   10200001               Electric - Plant Purchased or Sold                        (191,866,448.03)                    -                    -
17   10200011               Sale of Skookumchuck                                                    -                     -                    -
18   10500001               Electric - Plant Held for Future Use                          8,432,408.02           8,372,819.46         8,380,655.41
19   10500002               Gas - Plant Held for Future Use                                  64,439.34              64,439.34            64,439.34
20   10700001               Electric - Construction Work in Progress                   154,034,652.60          155,894,886.57       161,506,303.72
21   10700002               Gas - Construction Work in Progress                          32,656,828.29          36,657,485.56        44,416,380.63
22   10700003               Construction Work in Process - Common Plant                  12,083,107.61          15,339,970.63        17,305,973.37
23   10700013               Construction Support Clearing - Common                        1,898,020.78           1,006,645.10           109,283.53
24   10700021               CWIP/Retention Clearing (Debit) - Electric                              -                     -                    -
25   10700022               CWIP/Retention Clearing (Debit) - Gas                            12,540.72              12,540.72            12,540.72
26   10700041               CWIP SP Accrual - Electric                                    9,431,799.40          11,393,595.87        12,124,068.01
27   10700042               CWIP SP Accrual - Gas                                        20,223,819.66          21,085,567.03        18,975,474.01
28   10800001               Elec-Accum Depreciation                                 (2,030,627,597.66)      (2,233,442,821.66)   (2,243,641,149.35)
29   10800001ARC                                                                            (84,850.00)
                            Elec-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rate             (85,985.00)          (87,119.00)
30   10800002               Gas-Accum Depreciation                                    (679,549,705.26)        (680,800,733.44)     (687,668,606.77)
31   10800003               Common-Accum Depreciation                                   (31,611,229.98)        (32,109,623.03)      (32,676,104.31)
32   10800003ARC                                                                            (11,597.00)
                            Common-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rates          (11,597.00)          (11,597.00)
33   10800041               Elec-RWIP-Mass C.O.R./Salvage                                16,036,091.01          16,549,421.95        16,974,797.26
34   10800042               Gas-RWIP-Mass C.O.R./Salvage                                  4,533,432.75           4,516,052.49         4,544,003.16
35   10800043               Common-RWIP-Mass C.O.R./Salvage                               4,172,673.06           4,172,731.49         4,171,287.10
36   10800051               Elec-RWIP-Specific C.O.R./Salvage                               362,608.54             441,140.46           567,603.49
37   10800052               Gas-RWIP-Specific C.O.R./Salvage                              3,483,650.79           3,447,379.65         3,477,657.05
38   10800061               Accum Depreciation Non-legal Cost of Removal                (34,479,877.00)        (34,479,877.00)      (34,479,877.00)
39   10800062               Accum Depreciation Non-legal Cost of Removal                (98,840,500.00)        (98,840,500.00)      (98,840,500.00)
40   10800071               Contra Accum Depreciation Non-legal Cost of Remova           34,479,877.00          34,479,877.00        34,479,877.00
41   10800072               Contra Accum Depreciation Non-legal Cost of Remova           98,840,500.00          98,840,500.00        98,840,500.00
42   10800201               Elec-Accum Depreciation AMA Reserve                             223,992.83             223,992.83           223,992.83
43   10800202               Gas-Accum Depreciation AMA Reserve                              (92,494.49)            (92,494.49)          (92,494.49)
44   10800203               Common-Accum Depreciation AMA Reserve                           273,185.39             273,185.39           273,185.39
45   10800501               Elec-Accum Depreciation -PP
46   10800502               GAS-Accum Depreciation -PP
47   10800541               Elec-RWIP-CED3 C.O.R./Salvage-PP
48   10800543               Common-RWIP-RET1 C.O.R./Salvage PP
49   10800552               Gas-RWIP-RET1 C.O.R./Salvage PP
50   10891001               Accum Dep - Encogen                                                     -                     -                   -
51   11100001               Elec-Accum Depreciation                                      (7,861,087.23)         (8,053,633.79)      (8,247,644.14)
52   11100002               Gas-Accum Depreciation                                       (8,541,031.45)         (8,664,713.78)      (8,788,544.29)
53   11100003               Common-Accum Depreciation                                 (190,385,627.51)        (193,366,388.37)    (196,373,229.56)
54   11100091               Elec-Accum Provisions for Retired Assets                                -                     -                   -
55   11100092               Gas-Accum Provisions for Retired Assets                                 -                     -                   -
56   11400001               Electric - Plant Acq Adj. Milwaukee RR                          946,172.25             946,172.25          946,172.25
57   11400002               Gas - Plant Acquisition Adjustment                                      -                     -                   -
58   11400011               Electric - Plant Acq Adj. DuPont                                302,358.01             302,358.01          302,358.01
59   11400031               Acquisition Adjustment - Encogen                             76,622,596.84          76,622,596.84       76,622,596.84
60   11491001               Acquisition Adjustment - Encogen                                        -                     -                   -
61   11500001               Accum Amort Acq Adj. Milwaukee RR - Electric                   (648,039.00)           (650,189.00)        (652,339.00)
62   11500002               Gas - Accum Prov for Amort of Plant Acquis Ad                           -                     -                   -
63   11500011               Accum Amort Acq Adj. DuPont - Electric                         (251,999.11)           (252,932.44)        (253,865.77)
64   11500031               Accumulated Amort Acqu Adj. - Encogen                       (35,281,563.66)        (35,502,638.66)     (35,723,713.66)
65   11591001               Accum Amort Acquis Adjust - Encogen                                     -                     -                   -
66   11730002               Gas Stored at JP Reservoir - Noncurrent                       5,751,310.21           5,815,320.01        5,876,431.30
67   12100003               Nonutility Property                                             401,211.85             379,893.00          414,115.94
68   12100013               Nonutility Plant in Service                                   2,873,845.13           2,873,831.79        2,873,831.79
69   12100503               Non-Utility Property - PP
70   12100513               Non-Utility Property - PP
71   12200003               Accum Prov for Deprec & Amort - Nonutil                        (445,522.25)           (445,522.25)        (445,522.25)
72   12310000               Invest in Assoc.-Other than Rainier Receivables            317,068,825.95          306,134,915.84      221,769,362.03
73            1019
     12310000(RR)           Invest in Assoc.-Rainier Receivables                                    -                     -                   -
74   12400013               Other Investments - Stock Misc                                  100,000.00             100,000.00          100,000.00
75   12400043               Other Investment Life Insurance                              54,472,342.67          55,991,876.82       55,991,876.82
76   12400063               Other Investments - Ramgen Power System                        (100,000.00)           (100,000.00)        (100,000.00)
77   12400373               Notes Rec - Misc                                                 (4,728.62)             (4,728.62)          (4,728.62)


     11/21/2010                                                        Page 43
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1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                            -                 -                 -


 6    Account Co. Code                      Account Description                   Mar-07            Apr-07            May-07
 78   12400383               Notes Rec - River Oak                                           -                 -                 -
 79   12400483               Notes Rec - Sheridan                                      18,629.41         18,629.41         18,629.41
 80   12400503               Notes Rec - Intolight                                  1,526,370.90      1,520,305.43      1,535,731.25
 81   12400543               Notes Rec - Petersen Family Ltd.                                -                 -                 -
 82   12400553               Notes Rec - BOA Keyport Lighting & Capa                  961,123.88        588,069.49        571,976.19
 83   12400603               Notes Rec - Alaska Power & Telephone                            -                 -                 -
 84   12400633               Notes Rec - Glenn S. Cook                                       -                 -                 -
 85   12400653               Notes Rec - Bernie & Doris Larson                               -                 -                 -
 86   12400663               Notes Rec - Greenwater L.L.C.                                   -                 -                 -
 87   12400673               Notes Rec - Newcastle Homeowners' Assoc.                  17,392.20         17,392.20         17,392.20
 88   12400683               Notes Rec - AP&T Promissory Bad Debts R                         -                 -                 -
 89   12400703               Note Rec - Sorestad                                             -                 -                 -
 90   12400713               Note Rec - Mt. Erie                                             -                 -                 -
 91   13100033               Cash - Seafirst - Check Clearing Account                        -                 -                 -
 92   13100053               Cash - First Union - PSE A/P C/D - 1069509                      -                 -                 -
 93   13100143               Cash - Wells Fargo - WNG CBR - 4159652569                       -                 -                 -
 94   13100153               Cash - Seafirst - PSPL Non-CLIP - Clsd 10/97                    -                 -                 -
 95   13100293               Cash - Seafirst - WNG Disburse - 158                            -                 -                 -
 96   13100300  1020         Cash - PE Key Bank 7738                                                  5,000,000.00      5,000,000.00
 97   13100353               Cash-Key Bank-Flexben-6467                                      -                 -                 -
 98   13100543               Cash - State Bank - Concrete                             216,299.01        217,352.42        231,458.21
 99   13100563               US Bank - General Account 1775586                      1,413,508.87      1,138,351.14      1,241,371.07
100   13100573               US Bank - Damage Claims 1771847                         (738,724.40)      (745,670.85)      (740,414.88)
101   13100583               Cash - Bank of Amer - Cr Bal Refnd - 32                         -                 -                 -
102   13100771               Conservation Trust Restricted Cash                              -                 -                 -
103   13100773               Cash - Residential Exchange - Restricte                         -                 -                 -
104   13100783               Cash - BofA - Credit Card Payments-3751                         -                 -                 -
105   13101003               Cash-UBOC-Payment Processing Bothell 44               11,127,686.00     11,595,542.67     11,675,104.16
106   13101013               Cash-UBOC-Bill Payment Consolidator 443                         -                 -                 -
107   13101023               Cash-Key Bank-Concentration 47968102460                2,839,094.59      1,305,852.70      2,624,251.37
108   13101033               Cash-Key Bank-PSE Receipts 479681024614                1,737,910.63      1,770,171.10        196,127.50
109   13101043               Cash-Key Bank-Direct Debit Deposit AFT4                         -                 -                 -
110   13101063               Cash-Key Bank-Baker Recreation 47968102                       89.70            686.47          4,872.32
111   13101073               Cash-Key Bank-Internet Receipts Bill479                         -                 -                0.20
112   13101083               Cash-Key Bank-Credit Card Receipts 4796                   14,454.24            523.75          9,130.37
113   13101093               Cash-Key Bank-Payroll 190994701174                        (4,067.12)        (5,485.47)              -
114   13101103               Cash-Key Bank-Credit Balance Refund 190                         -                 -                 -
115   13101113               Cash-Key Bank-Accounts Payable 19099470               (9,275,873.30)   (18,584,139.70)    (9,820,868.75)
116   13101123               Cash-Key Bank- SAP Credit Balance Refun                 (796,312.73)      (935,569.33)      (953,418.44)
117   13101133               Cash-Key Bank- Checkfree                                        -                 -                 -
118   13101143               Cash-Citibank-Direct Debit Deposit AFT                   394,137.80        404,233.85        340,404.39
119   13101153               Cash - Citibank E-Payment                                     80.23            775.14            183.45
120   13108123               First Un - Clearing A/P Disb.                                   -                 -                 -
121   13108243               Cash - Bank of America - A/P Disbursement                       -                 -                 -
122   13109993               CLX Cash Clearing                                        217,520.38        188,111.49        159,547.32
123   13400011               Other Special Deposits                                          -                 -                 -
124   13400012               Other Special Deposits - Gas                                    -                 -                 -
125   13400021               PSE Merchant Deposit - Transmission                      374,883.00        374,883.00        374,883.00
126   13400031               PSE Transmission Contra - Merchant Deposit              (374,883.00)      (374,883.00)      (374,883.00)
127   13400041               BPA Cross-Cascades Transmission Request                         -                 -                 -
128   13400051               BPA Fredrickson 1 Transmission Request                          -                 -                 -
129   13400061               BPA Hopkins Ridge Transmission Request
130   13400071               BPA Linden Transmission Request Deposit
131   13400063               Other Special Deposits                                          -                 -                 -
132   13400073               PSE Ben Protect Trust-Bank of NY Money                 1,980,186.94      1,980,186.94      1,988,689.63
133   13400081               BPA Saddleback Transmission Request Deposit
134   13400083               Payroll - Health / Dependent Spending Deposit             53,914.47         53,914.47         53,914.47
135   13400093               Health / Dependent Spending Deposit - Year 2              48,264.12         48,264.12               -
136   13500003               Petty Cash                                                84,384.97         84,384.97         84,384.97
137   13500041               Freddie #1 Operating Advance                             137,718.65        162,439.91        159,978.91
138   13500051               Colstrip 500KV Transmission O&M Operati                   73,353.00         73,353.00         73,353.00
139   13500061               Colstrip 1&2 Operating Advance                         1,111,218.00      1,111,218.00      1,111,218.00
140   13500071               Colstrip 3&4 Operating Advance                           888,932.00        888,932.00        888,932.00
141   13500073               Stock Exch Fractional Shares                                    -                 -                 -
142   13500081               Credit Balance Refunds                                          -                 -                 -
143   13500142               Refunds - SeaFirst #68523505                                    -                 -                 -
144   13500153               Workers Comp - ESIS Working Fund                          70,329.26         54,920.38         54,619.97
145   13500163               Working Fund - Baker Lodge                                      -                 -                 -
146   13500172               Northwest Permits Operating Advance- Gas                        -                 -                 -
147   13500173               RW (Right of Way) Easements & Permits                      2,980.47          3,214.47          3,214.47
148   13501001               Working Fund - Agent (Encogen)                                  -                 -                 -


      11/21/2010                                                        Page 44
          A         B                             C                                K                   L                   M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                   -                 -


 6    Account Co. Code                      Account Description                 Mar-07              Apr-07              May-07
149   13600003               Temporary Cash Investments-Non Tax Exempt                        -                   -       6,100,000.00
150   13600013               Temporary Cash Investments-Taxable                               -                   -                -
151   13600403               Temporary Cash Investments- Key Bank
152   14100183               S-T Notes Rec - Misc                                      4,728.62            4,728.62            4,728.62
153   14100301               Notes Rec Line Extensions                             2,856,667.65        2,856,667.65        2,500,880.80
154   14200003               Customer Accounts Receivable                           (158,067.67)      (1,359,175.04)        (179,624.08)
155   14200010  1020         Account Receivable                                  252,855,281.96      246,559,541.95      162,039,946.57
156   14200011               Elec/Cust Accounts Receivable CLX                   146,411,269.55      131,658,923.16      119,148,046.39
157   14200012               Gas - Cust Accts Rec - Unprocessed Rece                        -                   -                   -
158   14200020  1020         Secure Pledge Accounts Receivable                   162,000,000.00      118,000,000.00      144,000,000.00
159   14200033               Unearned Carrying Charges                                      -                   -                   -
160   14200043               A/R Merchandise                                                -                   -                   -
161   14200052               Gas- Cust Accounts Receivable CLX                   129,188,069.39      107,085,763.50       80,235,423.52
162   14200061               Accounts Receivable - PSE Customers - E            (146,411,269.55)    (131,658,923.16)    (119,148,046.39)
163   14200062               Accounts Receivable - PSE Customers - G            (129,188,069.39)    (107,085,763.50)     (80,235,423.52)
164   14200063               Subordinated Note Receivable from RR                           -                   -                   -
165   14200073               A/R Short-Term Securitization Agreemen                         -                   -                   -
166   14200101               Discount for NPV - Elect                                499,123.01          461,069.38          420,582.32
167   14200102               Discount for NPV - Gas                                  425,442.29          351,735.11          261,820.96
168   14209993               Cust Accounts Receivable Clearing - CLX             (10,000,260.49)      (9,351,169.52)     (10,695,827.76)
169   14300003               Accts Rec - Misc -401k forfeiture accou                   2,897.20            3,972.26            5,424.01
170   14300061               Canwest Settlement Receivable                                  -                   -                   -
171   14300062               Gas Off System Sales - Other Accts Rec               29,377,001.92       29,342,770.13       31,794,080.41
172   14300071               A/R Hopkins BPA Transm Int Recble 05TX-11905              9,831.40            8,956.99            8,563.86
173   14300072               Jackson Prairie / NW Pipeline - Other A/R               249,860.51          332,288.64          901,877.81
174   14300082               Jackson Prairie / WWP - Other A/R                       249,860.51          332,288.68          716,394.39
175   14300101               A/R Hopkins BPA Transm Int Recble 02TX-11040            778,746.66          822,881.31          868,487.12
176   14300141               Power Sales - Other Accts Rec                        12,572,805.71        6,858,183.93        7,642,097.76
177   14300151               Transmission - Other Accts Rec                        1,085,376.45        1,341,538.12        1,692,348.12
178   14300171               BPA Residential Exchange - Other Accts Rec            8,789,062.00        8,789,062.00                 -
179   14300211               A/R - Crystal Mountain Insurance Receivable          12,628,459.41       12,628,459.41       12,628,459.41
180   14300213               Other Accts Rec - Misc                                         -                   -              1,966.02
181   14300323               Emp Rec / Payroll Advances & Misc - OARM                       -                   -                   -
182   14300333               Loans - Exit Payback - Other Accts Rec                  204,259.80          204,259.80          204,259.80
183   14300353               A/R - Damage Claims - CLX                             4,141,896.67        4,284,228.69        4,153,763.29
184   14300363               A/R - Energy Diversion - CLX                             26,452.86           26,415.23           25,659.97
185   14300373               A/R - Vandalism - CLX                                          -                   -                   -
186   14300383               A/R - Subsidiaries - CLX                                209,789.03           47,915.16           70,832.04
187   14300393               A/R - Miscellaneous - CLX                            10,999,022.47       11,471,806.33        8,513,901.93
188   14300401               California ISO/PX Receivables                        21,245,394.69       21,062,818.80       21,062,818.80
189   14300411               Electric - Water Heater Financing - Oth                        -                   -                   -
190   14300441               Whitehorn Unit 2 Reimbursable Repair Co               2,187,117.67        2,179,585.12        2,317,224.67
191   14300451               A/R - Goldendale Insurance Receivable
192   14300523               A/R-Mellon Investor Services                                     -                   -                -
193   14300533               A/R-Treble Damages                                        482,834.41          486,606.46       589,510.08
194   14300603               A/R - Merchandise - CLX                                          -                   -                -
195   14300613               A/R CARS Conversion - CLX                                        -                   -                -
196   14300623               A/R - Damage Claim Conversion - CLX                        12,566.51           12,366.51        12,066.45
197   14300701               A/R - Powerex Power Exchange                               31,429.32           30,275.49        34,898.25
198   14300901               A/R - Refundable Federal Fuel Tax                         386,893.27          386,893.27       386,893.27
199   14301001               A/R - Encogen (GP)                                               -                   -                -
200   14301003               Account Receivable Reconciliation Accou
201   14301022               Refundable GST on PSE Gas Purchase                    2,472,276.66        5,931,294.66        8,862,391.27
202   14400011               Electric APUA - Customer Accts Receivab                (877,305.95)        (808,357.31)        (730,419.06)
203   14400032               Gas - APUA - Customer Accts Receivable                 (655,691.43)        (540,755.76)        (398,337.02)
204   14400041               Electric - APUA - California ISO/PX Rec                        -                   -                   -
205   14400061               Discount for uncollectible accounts - E                 877,305.95          808,357.31          730,419.06
206   14400062               Discount for uncollectible accounts - G                 655,691.43          540,755.76          398,337.02
207   14400071               APUA - Electric Counterparties                                                     -           (320,206.03)
208   14400213               APUA - Damage Claims - CLX                             (610,216.53)        (628,496.23)        (600,674.70)
209   14400223               APUA - Energy Diversion - CLX                               915.75            1,899.90            4,582.88
210   14400233               APUA - Vandalism - CLX                                         -                   -                   -
211   14400253               APUA - Miscellaneous - CLX                                7,096.06           37,183.79          116,672.37
212   14400263               APUA - Merchandise - CLX                                       -                   -                   -
213   14400273               APUA - CARS Conversion-CLX                                     -                   -                   -
214   14400293               APUA-Treble Damages                                    (482,834.41)        (486,606.46)        (589,510.08)
215   14600000               Intercompany accounts receivable                      1,143,998.95        1,250,743.23        1,318,065.04
216   14600010  1020         Intercompany Accounts - PSE Funding                       1,000.00            1,000.00            1,000.00
217   15100021               Fuel Stock - Colstrip 1&2                             1,213,250.93        1,084,408.01        1,258,909.41
218   15100031               Fuel Stock - Colstrip 3&4                             1,240,426.37        1,321,617.38        1,710,055.25
219   15100041               Fuel Stock - Colstrip 3&4 Fuel                          275,958.99          246,096.99          283,837.99


      11/21/2010                                                      Page 45
          A         B                               C                                K                 L                 M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                 -                 -


 6    Account Co. Code                       Account Description                   Mar-07            Apr-07            May-07
220   15100061               Fuel Stock - Crystal Mountain                              70,857.84               -                 -
221   15100081               Fuel Stock - Whitehorn #1                                 583,467.84        583,467.84        759,286.80
222   15100091               Fuel Stock - Frederickson #1                              699,101.94        758,604.44        761,397.69
223   15100101               Fuel Stock - Fredonia 1&2                               1,318,758.88      1,277,486.08      1,101,667.12
224   15100121               Fuel Stock - Frederickson #1                                     -                 -                 -
225   15100122               Fuel Stock - Propane SWARR Station                        294,368.03        294,368.03        294,368.03
226   15100151               Fuel Stock - Whitehorn Non-Core Gas Inv                          -                 -                 -
227   15100161               Fuel Stock - Frederickson Non-Core Gas                           -                 -                 -
228   15100171               Fuel Stock - Fredonia Non-Core Gas Inve                          -                 -                 -
229   15100181               Fuel Stock - Colstrip 1&2 Propane                         172,768.11        181,364.11        175,909.11
230   15100201               Fuel Stock - Tenaska - Oil                              1,315,879.44      1,315,155.90      1,315,155.90
231   15100211               Fuel Stock - Pooled CT Non-Core Gas Inv                   165,943.99        180,093.12        181,756.00
232   15101001               Fuel Stock - Encogen Oil                                         -                 -                 -
233   15101011               Fuel Stock - Encogen Natural Gas                                 -                 -                 -
234   15111001               Fuel Stock - Encogen Oil                                  471,282.84        470,736.10        470,736.10
235   15111011               Fuel Stock - Encogen Natural Gas                                 -                 -                 -
236   15400023               Inventory - Pre-Capitalized Material                    9,090,994.23      9,178,632.93      9,419,493.49
237   15400031               Plant Materials - Colstrip 1 & 2                        3,274,082.87      3,358,688.87      3,386,868.87
238   15400033               Inventory Reserve Account - Pre-Capitalized M          (9,090,994.23)    (9,178,632.93)    (9,420,079.33)
239   15400041               Plant Materials - Colstrip 3 & 4                        2,520,581.79      2,584,035.79      2,605,172.79
240   15400061               Encogen Storeroom                                       1,332,832.31      1,332,832.31      1,832,521.37
241   15400071               Hopkins Ridge Storeroom                                    65,612.00         65,612.00         65,612.00
242   15400081               Wild Horse Wind Farm Storeroom                            108,211.00        108,211.00        108,211.00
243   15400101               Electric - Plant Material & Supplies                   28,656,457.74     32,678,120.03     32,373,182.42
244   15400102               Gas - Plant Material & Supplies                         6,851,076.89      7,684,536.85      7,846,974.50
245   15400103               Plant Material & Supplies                               3,006,605.07      3,080,272.17      3,138,832.86
246   15400111               Inventory - Fredonia                                      159,793.00        159,793.00        159,793.00
247   15400121               Inventory - Fredrickson                                 1,020,327.69      1,020,327.69      1,020,327.69
248   15400131               Inventory - Whitehorn                                      92,043.40         92,043.40         92,043.40
249   15400141               Inventory - Goldendale                                  1,065,358.00      1,065,358.00      1,065,358.00
250   15400201               CT Site Inventories                                       391,145.08        391,145.08       (123,070.05)
251   16300023               Undistributed Stores Expense                            2,316,311.02      2,286,960.09      1,880,453.07
252   16300063               Undistributed Substation Equipment Stor                   273,725.16        273,725.16        692,250.30
253   16300073               Undistributed Communications Equip Stor                          -                 -                 -
254   16300083               Undistributed Intolight Stores Expense                           -                 -                 -
255   16410002               SGS-1 Gas Stored Underground                           18,050,072.15     21,232,534.64     27,277,627.71
256   16410012               SGS-2 Gas Stored Underground                            5,282,752.21      4,980,931.20      4,842,850.78
257   16410022               Clay Basin Gas Storage - 00925                         27,406,078.57     27,582,144.91     35,538,133.58
258   16410042               AECO - Gas Stored Underground                                    -        1,827,210.00      3,715,400.32
259   16420002               Liquefied Natural Gas Stored                              576,201.30        576,201.30        576,201.30
260   16420012               LNG - Gig Harbor                                           91,766.09         91,766.09         91,766.09
261   16500002               Gas - Prepaid Insurance                                          -           36,880.99         22,932.91
262   16500013               Prepmts - Puget Auto / General Liability                1,391,558.49      1,331,198.68      1,149,338.87
263   16500011               Prepmts - Tucannon                                               -                 -                 -
264   16500021               Prepmts - WIES - Blackout / Brownout                        3,475.44          1,737.71               -
265   16500031               Prepmts - BPA Reconductor Agreement                              -                 -                 -
266   16500033               Prepmts - Puget Crime Insurance                            23,725.84         21,353.26         18,980.68
267   16500043               Prepmts - Puget Dir & Officers Liab Ins                    68,667.65      1,825,885.57      1,667,112.90
268   16500051               Prepmts - BC Auto Liability                                12,631.22          8,420.80          3,589.38
269   16500063               Prepmts - Puget Workman's Comp - Aegis                    118,764.95        103,919.33         89,073.71
270   16500073               Prepmts - Workman Comp / Letters of Credit                 22,384.01         15,722.91          8,953.94
271   16500083               Prepmts - All Risk Property Insurance                            -        1,754,951.01      1,595,410.01
272   16500093               Prepmts - King Air Aircraft Insurance                      16,150.00         14,131.25         12,112.50
273   16500103               Prepmts - M&M Consulting Fee                               55,000.01         36,666.68         18,333.35
274   16500113               Prepmts - Pollution Control Bond                          333,836.25        303,487.50        273,138.75
275   16500123               Prepaid- Transmission software                            319,219.42        283,750.60        369,145.01
276   16500241               Prepayments - Hopkins Ridge Prop Insurance                       -                 -                 -
277   16500253               Prepmts - Misc - Prepaid Insurance                         10,883.12          9,974.37          9,065.62
278   16500263               Prepmts - Payroll Taxes                                          -                 -                 -
279   16500282               Prepaid Stanfield Meter Station Upgrade                          -                 -                 -
280   16500283               Prepaid SAP Support                                       659,087.61        585,855.66        512,623.71
281   16500313               Prepayments - Misc Employee Benefits                       71,546.48               -        1,332,852.00
282   16500333               Prepmts - Heavy Vehicle Licenses                            1,130.00            847.50            565.00
283   16500341               Prepmts - License Fee - Users of Water                           -                 -                 -
284   16500343               Prepmts - 3 yr. Websense License                                 -                 -                 -
285   16500361               Prepmts - Electric - Municipal Taxes                             -                 -                 -
286   16500373               Prepmts - Interest                                        919,998.03        988,384.72        798,419.57
287   16500383               Microsoft Maintenance Contract
288   16500393               Prepmts - State Street Cond Trustee Fee                           -                 -                 -
289   16500401               Prepmts - FERC License Fee - Lower Baker                    93,443.16         84,098.84         74,754.52
290   16500411               Prepmts - FERC License Fee - Upper Baker                    93,443.15         84,098.83         74,754.51


      11/21/2010                                                         Page 46
          A         B                               C                                K                  L                  M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                               -                  -                -


 6    Account Co. Code                      Account Description                    Mar-07             Apr-07             May-07
291   16500461               Prepmts - SCL - Bothell                                   105,553.37          93,825.16          82,096.95
292   16500471               Prepaid Sales Tax - Fredonia CT 3 & 4                   2,324,434.00       2,280,576.75       2,236,719.50
293   16500501               Unamortized Premiums Paid on Unexpired Option                    -                  -                  -
294   16500551               Prepaid Exp - Hopkins Ridge Interconnec                          -                  -                  -
295   16500553               Prepaid- Miscellaneous                                    719,398.59         284,860.98       1,278,336.41
296   16500563               Prepayments - Licensing Fees (Vehicles)                   139,997.26         125,665.05         111,332.84
297   16500573               Prepaid insurance - Liab - Navy Contrac                    15,303.71          11,208.71           7,113.71
298   16500581               Caminus Aces Prepaid Maintenance (elect                    14,570.67           9,713.76           4,856.85
299   16500582               Caminus GMS Prepaid Maintenance (gas)                      13,530.35           9,020.34           4,510.33
300   16500611               Prepaid Edison Electric Institute dues                    363,205.52         322,849.36         282,493.20
301   16500612               Prepaid American Gas Association Dues                     243,055.52         216,049.36         189,043.20
302   16500622               Prepaid NW Gas Association Dues                            15,383.95          10,255.96           5,127.97
303   16500623               Prepaid Subscrptns                                         27,729.16          25,208.32          22,687.48
304   16500633               Prepaid -2007 CISCO Smartnet (Dimension                   223,338.98         198,523.54         173,708.10
305   16500641               Prepaid Rent for Skagit Svc Ctr
306   16500713               Prepaid KWI Maintenance                                     163,200.01         145,066.68       126,933.35
307   16501003               Advance/Down Payments                                           500.00           1,000.00       667,204.67
308   16501011               Wildhorse Prepaid O&M to Vestas                                                                        -
309   16501013               Prepaid - Future Year Expenses                                   -                  -                  -
310   16599011               Prepaid Colstrip 1&2 WECo Coal Resv Ded.                5,000,000.00       5,000,000.00       5,000,000.00
311   17100093               Interest Rec - Misc                                              -                  -                  -
312   17100103               Interest Rec - River Oak                                         -                  -                  -
313   17100203               Interest Rec - Petersen Family Ltd.                              -                  -                  -
314   17100303               Interest Rec - Newcastle Homeowners' As                       579.75             695.70             811.65
315   17100333               Interest Receivable - Sorestad                                   -                  -                  -
316   17300001               Electric - Accrued Utility Revenue                     78,227,763.00      75,587,299.00      69,848,274.00
317   17300002               Gas - Unbilled Revenue                                 62,840,047.92      51,610,226.54      37,879,297.38
318   17300011               Electric-Accrued Utility Revenue-Transp                   645,694.78         779,247.32         740,064.64
319   17300061               Unbilled Revenue, PSE customers, Electr               (78,873,457.78)    (76,366,546.31)    (70,588,338.64)
320   17300062               Unbilled Revenue, PSE customers, Gas                  (62,840,047.92)    (51,610,226.54)    (37,879,297.38)
321   17400001               Energy Storage                                                   -                  -                  -
322   17500001               Invest in Derivative Instruments - Opti                          -                  -                  -
323   17500021               FAS 133 Day 1 Gain Deferral - Electric
324   17600001               FAS 133 CFH Unrealized Gain ST                         14,936,988.00      14,936,988.00      14,936,988.00
325   17600002               FAS 133 Unrealized Gain ST                             10,161,407.00      10,161,407.00      10,161,407.00
326   17600011               FAS 133 CFH Unrealized Gain LT                          3,420,681.00       3,420,681.00       3,420,681.00
327   17600012               FAS 133 Unrealized Gain LT                                       -                  -                  -
328   17600023               FAS 133 CFH Unrealized Gain - Gwd Swap                           -                  -                  -
329   17600051               FAS 133 Non-qualified NPNS - Electric Long-Term         1,400,046.00       1,400,046.00       1,400,046.00
330   17600061               FAS 133 Non-qualified NPNS - Electric Short-Term        4,421,952.00       4,365,478.00       4,132,126.00
331   17600071               FAS 133 Non-qualified NPNS - LT Reserve                          -                  -                  -
332   17600081               FAS 133 NQ NPNS ST RESERVE                                       -                  -                  -
333   18100003               6.74% MT Notes Due 06/15/18 - Unamort Debt Ex           1,131,246.72       1,122,835.96       1,114,425.20
334   18100063               9/1/20 Bonds 27th - Unamort Debt Expense                   67,298.00          66,880.00          66,462.00
335   18100083               Med Term Notes - B - Unamort Debt Expense                  53,936.19          53,025.18          52,114.17
336   18100093               Med Term Notes - C - Unamort Debt Expense                 178,161.57         174,679.23         171,196.89
337   18100153               8.14% MT Notes Due 11/30/06 - Unamort Debt Ex                    -                  -                  -
338   18100163               7.75% MT Notes Due 2/1/07 - Unamort Debt Exp                     -                  -                  -
339   18100193               $200M 2 year floating rate note unamort                          -                  -                  -
340   18100203               $250M 30 Year Senior Notes                              2,310,144.05       2,303,309.30       2,296,474.55
341   18100231               1995 Conservation Bonds - Unamort Debt Exp                       -                  -                  -
342   18100253               8.06% MT Notes Due 6/19/06 - Unamort Debt Exp                    -                  -                  -
343   18100333               7.70% MT Notes Due 12/10/04 - Unamort Debt Ex                    -                  -                  -
344   18100400  1020         Unamortized Debt Issuance Cost                            253,245.92         247,618.23         241,990.54
345   18100423               7.35% MT Notes Due 2/1/24 - Unamort Debt Exp                     -                  -                  -
346   18100433               7.80% MT Notes Due 5/27/04 - Unamort Debt Exp                    -                  -                  -
347   18100463               CAP Securities - Unamort Debt Exp                         358,722.75         357,240.42         355,758.09
348   18100473               7.02% MT Note Issued - Unamort Debt Expen               2,090,966.40       2,082,535.08       2,074,103.76
349   18100483               6.46% MTN Series B Due 3/9/09 - Unamort                   212,911.32         203,773.50         194,635.67
350   18100493               7.00% MTN Series B Due 3/9/29 - Unamort                   698,501.12         695,848.25         693,195.38
351   18100503               7.96% MTN, Series B Due 2/22/10 - Unamo                   495,414.69         481,158.15         466,901.61
352   18100513               7.61% MTN, Series B Due 9/8/08 - Unamor                    35,102.99          33,073.91          31,044.84
353   18100523               7.69% MTN Due 2/1/11 - Unamort Debt Exp                   700,625.71         685,394.72         670,163.73
354   18100543               8.40% Capital Trust II 6/30/41 - Unamor                          -                  -                  -
355   18100563               5.0% PCB-Series 2003A due 03/01/2031-Un                 5,281,797.27       5,263,393.79       5,244,990.31
356   18100573               5.1% PCB-Series 2003B due 03/01/2031-Un                   892,633.54         889,523.32         886,413.10
357   18100583               PSE $350M 3 Year Credit Facility Unamor                 1,253,966.26       1,235,822.81       1,210,049.15
358   18100593               Infrastrux $150M 3 Year Credit Facility                          -                  -                  -
359   18100603               $500M 3 Year Credit Facility Legal Unam                          -                  -                  -
360   18100623               6.724% MTN due 6/15/2036 - Unamort Debt                          -                  -                  -
361   18100653               Hybrid Security 2007 - Unamort Debt Exp                                      105,316.33         229,929.64


      11/21/2010                                                         Page 47
          A         B                           C                                  K                 L                 M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                           -                 -                 -


 6    Account Co. Code                   Account Description                     Mar-07            Apr-07            May-07
362   18100813           PSE New Credit Agreement-364 days-Unamo                            -                 -                 -
363   18100823           PSE AR Securitization - 3 years-Unamort                            -                 -                 -
364   18100833           3.363% MT Notes due 6/1/08 - Unamortize                     274,523.63        254,914.81        235,305.99
365   18100993           5.197% Snr Notes Due 10/01/15 - Unamort Debt Expense      1,028,958.94      1,018,871.11      1,008,783.28
366   18101023           6.724% MTN due 6/15/2036 - Unamort Debt Expense           2,472,434.78      2,465,380.76      2,458,326.74
367   18101033                                                                     2,868,770.92
                         6.274% Senior Notes Due 3/15/2037 - Unamortized Debt Expense                2,861,873.34      2,853,890.43
368   18101043           Hedging Credit Facility - Unamort Debt Expense              227,500.00        227,756.33        223,964.66
369   18101053           6.974% Jr Sub Notes (Hybrid) due 6/1/20
370   18210051           12/26/96 Snow / Ice Storm - Extr Prpty Loss                        -                 -                 -
371   18210171           11/23/98 Storm Damage - Catastrophic                               -                 -                 -
372   18210181           1/16/00 Windstorm - Extr Property Loss                             -                 -                 -
373   18210191           12/4/03 Wind Storm - Extr Property Los                    7,952,998.45      7,708,836.20      7,464,673.95
374   18210201           2006 Storm Excess Costs                                 108,355,175.25    107,772,963.06    107,857,048.58
375   18210211           2007 Storm Excess Costs                                     734,941.92        639,791.09        753,136.44
376   18220001           White River Preliminary Survey Tunnel I                      74,421.66         70,877.75         67,333.84
377   18220011           White River Plant Costs Reg Asset                        65,824,332.04     65,824,332.04     65,824,332.04
378   18220021           White River Land Reg Asset                                  744,794.53        744,794.53        744,794.53
379   18220031           White River Accum Depreciation to 1/15/                 (18,840,989.28)   (18,840,989.28)   (18,840,989.28)
380   18220041           White River Accum Amort. from 1/16/04 R                  (4,795,502.24)    (4,920,060.74)    (5,044,619.24)
381   18230001           Tenaska Regulatory Asset                                157,367,005.00    155,338,422.00    153,309,839.00
382   18230002 GDFIT-RclsRegulatory Asset                                         24,622,624.00     24,622,624.00     24,622,624.00
383   18230011 GDFIT-RclsTenaska -Tax Indemnification                                       -                 -                 -
384   18230021           Electric Conservation not in RB                           7,135,872.42      9,837,025.30     11,370,485.53
385   18230031           Electric - Def AFUDC - Regulatory Asset                  33,894,455.55     34,127,784.49     34,357,726.70
386   18230032           Gas Conservation - Tracker Programs                       1,827,804.91      2,600,525.25      3,448,315.10
387   18230041           Electric - Colstrip Common FERC Adj - Reg Ass            21,589,277.00     21,589,277.00     21,589,277.00
388   18230042           UG950288 DSM Tracker Balance                              6,775,553.30      6,359,318.28      5,990,221.73
389   18230051           Electric - Accum Amort Colstrip Common FERC A           (11,673,842.58)   (11,721,882.47)   (11,769,922.36)
390   18230061           Electric - Colstrip Def Depr FERC Adj - Reg A             2,392,180.00      2,380,613.00      2,369,046.00
391   18230071           Electric - BPA Power Exch Invstmt - Reg Asset           113,632,921.00    113,632,921.00    113,632,921.00
392   18230081           Electric - BPA Power Exch Inv Amort - Reg Ass           (77,485,157.99)   (77,779,042.99)   (78,072,927.99)
393   18230131           Electric - SFAS106 Post Ret Bene - Reg Asset              1,276,556.00      1,258,056.00      1,239,556.00
394   18230171           Cabot Oil & Gas - Encogen Regulatory Asset                3,718,532.98      3,462,032.98      3,205,532.98
395   18230181           Conservation Trust Asset                                           -                 -                 -
396   18230191           Carrying Cost-Ratebase Cap OH Tax Reduct                  3,319,854.84      3,178,731.84      3,036,225.84
397   18230192           Carrying Cost-Ratebase Cap OH Tax Reduct                  2,292,729.06      2,195,260.06      2,096,834.06
398   18230221           Electric - Accum Unamort Consrv Costs                              -                 -                 -
399   18230231           Hopkins Ridge BPA Trans Upgrade 05TX-11905                2,613,256.31      2,440,687.71      2,267,244.70
400   18230241           Electric - Retail Wheeling Pilot - Reg. Assets                     -                 -                 -
401   18230281           Electric - Gross PCA                                      2,269,066.00      2,269,066.00      2,269,066.00
402   18230291           Electric - Gross PCA - Contra                            (2,269,066.00)    (2,269,066.00)    (2,269,066.00)
403   18230301           Interest on PTC Deferred Tax                               (216,470.70)      (154,517.77)       (70,339.71)
404   18230361           Interest on PTC Deferred Tax - Contra                       216,470.70        154,517.77         70,339.71
405   18230311           Env Rem - UG Tank - Whidbey Is. (Future                      15,000.00         15,000.00         15,000.00
406   18230321           Env Rem - UG Tank - Tenino (Future Cost                      52,471.63         52,471.63         52,471.63
407   18230331           Env Rem - UG Tank - White River (Future                            -                 -                 -
408   18230351           Chelan PUD Contract Initiation                           97,918,542.56     98,724,106.66     99,529,670.76
409   18230371           Hopkins Ridge BPA Trans Upgrade 02TX-11040                5,730,000.00      5,730,000.00      5,730,000.00
410   18230381           Goldendale Deferral - UE-070533                           1,048,714.00      2,919,751.00      4,813,034.00
411   18230391           Goldendale Carrying Costs - UE-070533                         5,205.00         31,538.00         55,390.00
412   18230402           Gas Conservation - Equity Kicker on Low Inc P                   662.84            668.23            693.87
413   18230422           Water Heater Programs in Rates UG-950278                           -                 -                 -
414   18230432           Gas Rental Equip Pipe & Vent UE-001315                    2,841,927.60      2,834,185.79      2,828,778.81
415   18230442           Gas Rental Equip Pipe & Vent Amortize U                  (1,219,926.97)    (1,232,034.31)    (1,244,095.52)
416   18230461           Residential Exchange Deferral UE-071024
417   18230471           Residential Exchange Carrying Costs UE-
418   18230621           Cons Costs NIRB - 1998 Conservation Rider               (13,972,312.81)   (16,650,961.76)   (19,169,881.11)
419   18230631           FAS 109 Taxes                                            86,304,689.00     86,304,689.00     86,304,689.00
420   18230641           White River Relicensing & CWIP Reg Asse                            -                 -                 -
421   18230691           White River Salvage                                        (473,284.51)      (473,284.51)      (473,284.51)
422   18230711           PCA YR #2 Gross                                          30,203,454.00     30,203,454.00     30,203,454.00
423   18230721           PCA YR #2 Gross - Contra                                (30,203,454.00)   (30,203,454.00)   (30,203,454.00)
424   18230731           PCA YR #3 Gross                                          10,302,187.00     10,302,187.00     10,302,187.00
425   18230741           PCA YR #3 Gross - Contra                                (10,302,187.00)   (10,302,187.00)   (10,302,187.00)
426   18230751           PCA YR #4 Gross                                         (10,522,768.00)   (10,522,768.00)   (10,522,768.00)
427   18230761           PCA YR #4 Gross - Contra                                 10,522,768.00     10,522,768.00     10,522,768.00
428   18230811           PCA YR #5 Gross                                             (57,848.00)       (57,848.00)       (57,848.00)
429   18230821           PCA YR #5 Gross - Contra                                     57,848.00         57,848.00         57,848.00
430   18230831           PCA YR #6 Gross                                          13,543,872.00     (1,654,690.00)   (19,309,351.00)
431   18230841           PCA YR #6 Gross # Contra                                (13,543,872.00)     1,654,690.00     19,309,351.00
432   18230771           PCA Company Portion                                      40,636,237.00     25,437,675.00      7,783,014.00


      11/21/2010                                                    Page 48
          A         B                               C                                     K                  L                 M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                   -                 -                 -


 6    Account Co. Code                       Account Description                        Mar-07             Apr-07            May-07
433   18230781               PCA Company Portion - contra                                (40,636,237.00)   (25,437,675.00)    (7,783,014.00)
434   18230791               PCA Customer Portion                                          5,101,727.00      5,101,727.00      5,101,727.00
435   18230801               PCA - Customer Deferral Contra                                         -                 -                 -
436   18230901               White River Conveyance Costs Reimbursem                         776,246.90      1,821,750.43      1,857,612.87
437   18230921               Virtual Right of Way                                         18,649,747.22     18,280,562.22     17,911,377.22
438   18230941               2001 Rate Case Expenses - Electric                              254,110.73        241,849.15        229,587.57
439   18230942               2001 Rate Case Expenses - Gas                                   347,609.84        330,836.17        314,062.50
440   18230961               WHR Conveyence Costs - Army Corp Reimbursement                1,286,279.46        315,892.84        358,500.40
441   18230971               White River Land Sales Costs                                                       23,506.64          5,528.62
442   18232221               Env Rem - Buckely Headworks Site Est Fu                         908,883.69        908,883.69        908,883.69
443   18232241               Buckley Headworks Remediation Costs                                    -                 -                 -
444   18232251               Buckley Ph II Burn Pile & Wood Debris E                         591,116.31        594,832.70        597,138.26
445   18232271               Env Rem - Duwamish River Site (former G                          56,800.68         56,800.68         56,800.68
446   18232281               Env Rem - Olympia Svc Capacitor Site                                   -                 -                 -
447   18232291               Env Rem - Bellevue G.O.UST Site Est Fut                                -                 -                 -
448   18233051               Env Rem - UG Tank -Baker Lodge                                         -                 -                 -
449   18233061               Env Rem - UG Tank -Poulsbo Service Cent                          10,000.00         10,000.00         10,000.00
450   18233071               Env Rem - UG Tank - Kent Fleet                                         -                 -                 -
451   18233081               Env Rem-Olympia SVC Capacitor Site Futu                                -                 -                 -
452   18233091               Tenino Service Center - UG Tank - Env                            22,528.37         22,528.37         22,528.37
453   18233101               Env. Rem. - Bremerton UST Def Site                                  811.77          4,875.49          5,805.49
454   18233121               Env Rem - UG Tank - Bremerton ( Future C
455   18236021               White River Relicensing - UE-040641                          15,256,064.07     15,256,064.07     15,256,064.07
456   18236022               Env Rem - UG Tank - Estimated Future Co                         118,727.24        118,727.24        118,727.24
457   18236031               White River Safety & Regulatory - UE-040641                   2,873,005.76      2,873,005.76      2,873,005.76
458   18236041               White River Water Rights - UE-040641                           (228,709.77)      (228,709.77)      (228,709.77)
459   18236051               White River Relicensing - UE-040641 - Post Jan 15, 2004         107,024.51        107,024.51        107,024.51
460   18236061                                                                             5,158,946.85
                             White River Safety & Regulatory - UE-040641 - Post Jan 15, 2004                 5,589,101.45      6,235,946.04
461   18236071               White River Water Rights - UE-040641 - Post Jan 15, 2004      2,355,122.77      2,392,017.92      2,224,500.50
462   18236612               Env Rem - UG Tank - Crossroads Operating Base                          -                 -                 -
463   18236812               Env Rem - UW Tacoma                                                    -                 -                 -
464   18237112               Env Rem - Swarr Station                                         181,272.76        182,957.51        188,334.26
465   18237122               Env Rem - South Seattle GS
466   18238001               2004 Rate Case Costs - Electric                                 362,015.66        344,546.83        327,078.00
467   18238002               2004 Rate Case Costs - Gas                                      161,316.69        153,541.44        145,766.19
468   18238003               2004 Rate Case Costs - Common                                          -                 -                 -
469   18238011               Power Cost Only Ratecase Proceeding Costs                              -                 -                 -
470   18238021               Contra Power Cost Only Ratecase Proceeding Costs                       -                 -                 -
471   18239001               Low Income Grants - Electric                                 20,020,598.52     20,340,823.37     21,588,097.04
472   18239002               Low Income Grants - Gas                                       7,306,095.77      7,402,546.75      7,729,436.58
473   18239011               PSE Low Income Program Costs - Electric                         777,891.02        789,261.84        805,379.33
474   18239012               PSE Low Income Program Costs - Gas                              388,937.00        395,355.32        402,883.27
475   18239021               Low Income Agency Admin Fees - Electric                       4,560,672.90      4,713,118.88      4,858,483.86
476   18239022               Low Income Agency Admin Fees - Gas                            2,250,841.93      2,336,890.91      2,408,351.52
477   18239031               Contra Low Income Program - Electric                        (25,359,162.44)   (25,843,204.09)   (27,251,960.23)
478   18239032               Contra Low Income Program - Gas                              (9,945,874.70)   (10,134,792.98)   (10,540,671.37)
479   18239041               Conservation & Renewable Discount Progr                      14,830,533.87     15,033,025.62     15,145,764.13
480   18239051               BPA Reimbursement of C&R Costs - Electr                     (14,830,533.87)   (14,830,533.87)   (14,830,533.87)
481   18239061               PCA Customer Portion - Interest                               1,358,870.00      1,393,464.00      1,429,211.00
482   18300111               Elec-White River Tunnel Inspection                                5,446.50               -                 -
483   18300121               Elec-Update Seismic Analysis for Baker                          693,162.00        723,273.50        757,968.48
484   18400013               Land Transportation Clearing                                   (159,633.65)      (542,646.59)      (726,910.63)
485   18400123               Employee Related Taxes Clearing                                 422,961.82        340,858.14        207,556.70
486   18400143               Employee Benefits Clearing                                     (318,064.39)      (465,980.17)      (657,992.39)
487   18400153               Accounts Payable Suspense                                              -                 -                 -
488   18400223               Master Card Central Billing - Clearing                                 -                 -                 -
489   18400483               Employee Incentive Plan Clearing                                 16,073.26         16,738.35         16,738.35
490   18400703               CLX Other Miscellaneous Credits                                        -                 -                 -
491   18401013               CLX Balance Transfer                                                   -                 -                 -
492   18401023               CLX Bank Credit Adjustments                                            -                 -                 -
493   18401033               Credit Balance Refund Clearing                                         -                 -                 -
494   18401063               CLX - Account Credit Adj for Rule 7                                    -                 -                 -
495   18500003               JO1 Job Orders Temporary Facilities                            (333,777.10)      (336,499.69)      (362,737.89)
496   18600003               $200M 2 year floating rate note issuanc                                -                 -                 -
497   18600011               OWIP - Electric - Non-Temp Facility & Damage                    (53,550.21)       (79,762.29)       (69,137.75)
498   18600021               Upper Baker Structure Fire- Interim Mit                           6,618.97          6,618.97          6,618.97
499   18600013               JO2 Job Orders Non-Temp Facilities                              360,834.95        702,426.29      1,187,077.57
500   18600053               ZCLM Damage Claim Orders                                        935,218.49        906,767.60        839,792.73
501   18600063               Cashiers Shortages - Misc Def Debits                                   -                0.04              3.53
502   18600073               Intang FAS87 Pension Asset - Misc Def Debits                           -                 -                 -
503   18600082               Env Rem - Lake Union Legal Costs                                128,028.88        133,129.56        145,041.17


      11/21/2010                                                          Page 49
          A         B                             C                               K                  L                  M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                            -                  -                -


 6    Account Co. Code                       Account Description                Mar-07             Apr-07             May-07
504   18600083               Prepd Pens Cost Excess Contrib - Misc Def Deb      102,375,395.49     102,597,931.32     102,820,467.15
505   18600091               Generating Plant Expenses                                9,950.86           9,049.53          10,907.64
506   18600101               Unamortized AFUCE Gross Up (2/97-12/02)                       -                  -                  -
507   18600121               Wind Resource Acquisition                                     -                  -                  -
508   18600122               Gas - Misc Def Debits                                       84.59              84.59              84.59
509   18600123               Cashiers Shortages - CLX                                   704.16           1,124.86           1,268.71
510   18600131               All Source Resource Acquisition                               -                  -                  -
511   18600141               PTC Credits (Sch 95a)                                6,919,077.09       6,196,857.80       5,771,251.33
512   18600143               CEO1 186 Orders Billed by G/L                        1,951,038.46       1,467,396.61       1,618,485.09
513   18600151               PTC Credits (Sch 95a) Contra                        (6,919,077.09)     (6,196,857.80)     (5,771,251.33)
514   18600161               Advance Pmt Montana Firm Contract - Misc Def           191,333.29         187,081.45         182,829.61
515   18600193               2004 Credit Facility                                          -                  -                  -
516   18600203               Def Debits - Misc Def Debits                                  -                  -                  -
517   18600213               2005 - ShelfReg                                               -                  -                  -
518   18600283               2006 - Shelf Registration                               45,710.96          45,710.96          45,710.96
519   18600291               Redmond Ridge Soil Mgmt Agmt
520   18600321               Residential Exchange - Misc Deferred De             15,693,913.58      15,921,177.60      32,147,115.64
521   18600323               2002 Universal Shelf                                          -                  -                  -
522   18600341               Whitehorn Turbine Repair                                      -            24,279.00                -
523   18600393               Deferred Debits - CFS Parts Warranty Re                       -                  -                  -
524   18600441               Real Estate Brokerage Fee                              131,770.17         130,182.58         128,594.99
525   18600473               SFAS 132 Supplemental Death Intangible                        -                  -                  -
526   18600511               PCA FAS 133 Derivative                                        -                  -                  -
527   18600512               PGA FAS 133 Net Unrealized Gain/(Loss)              (1,271,231.00)     (1,271,231.00)     (1,271,231.00)
528   18600561               SFAS 71 - Snoqualmie License Expenses                2,045,452.00       2,045,452.00       2,045,452.00
529   18600601               Limited Use Permit PSPL RR ROW                                -                  -                  -
530   18600613               2005 A/R Securitzation                                        -                  -                  -
531   18600701               White River Conveyance Costs                                  -                  -                  -
532   18600703               APB-25 Restricted Stock Grant                           78,030.12          74,128.62          70,227.12
533   18600713               November 2005 Equity Issuance                                 -                  -                  -
534   18600813               PSE New Credit Agreement - 364 days                           -                  -                  -
535   18600823               PSE A/R Securitization - 3 years Facili                       -                  -                  -
536   18600953               1900-Restructuree maturing $250mm credi                       -                  -                  -
537   18600983               1900-2004 Shelf Registration                                  -                  -                  -
538   18600993               5.197% Senior Notes Due 10/01/15                              -                  -                  -
539   18601033               6.274% Senior Notes Due 3/15/2037                             -                  -                  -
540   18601051               FIN 48 Capitalized Overheads - Electric              2,689,050.00       2,689,050.00       2,689,050.00
541   18601052               FIN 48 Capitalized Overheads - Gas                   1,860,950.00       1,860,950.00       1,860,950.00
542   18608022               Env Rem - Estimated Future Costs Misc Gas Sit       29,270,051.26      29,270,051.26      29,270,051.26
543   18608062               Env Rem - Gas Historical Actual Ins Recoverie      (66,066,528.43)    (66,066,528.43)    (66,066,528.43)
544   18608112               Env Rem - Tacoma Tide Flats Remediation Costs       37,266,497.46      37,274,289.46      37,284,537.73
545   18608142               Env Rem - Tacoma Tide Flats Legal Costs              9,351,936.58       9,351,936.58       9,351,936.58
546   18608152               Env Rem - Tac Tide Flts Historical Internal C          209,796.52         209,796.52         209,796.52
547   18608212               Env Rem - Everett Remediation Costs                  1,310,313.37       1,310,875.12       1,311,023.87
548   18608242               Env Rem - Everett Legal Costs                            8,717.50           8,717.50           8,717.50
549   18608312               Env Rem - Chehalis Remediation Costs                 2,498,707.07       2,499,430.84       2,500,325.84
550   18608412               Env Rem - Gas Works Remediation Costs                2,574,313.54       2,574,313.54       2,574,313.54
551   18608442               Env Rem - Gas Works Legal Costs                        856,121.11         856,121.11         856,121.11
552   18608452               Env Rem - Gas Works Historical Internal Costs              366.95             366.95             366.95
553   18608512               Env Rem - WSDOT Federal/State Remediati                       -                  -                  -
554   18608542               Env Rem - WSDOT Fedl/State Legal Costs                 379,591.40         379,591.40         379,591.40
555   18608612               Env Rem - WSDOT Upland Remediation Costs               769,040.33         769,040.33         769,040.33
556   18608642               Env Rem - WSDOT Fedl/State Legal Costs                  15,888.20          15,888.20          15,888.20
557   18608712               Env Rem - WSDOT Thea Foss Remediation Costs          3,090,671.71       3,094,408.69       3,107,953.53
558   18608742               Env Rem - WSDOT Thea Foss Legal Costs                3,174,621.07       3,199,404.39       3,227,619.91
559   18608812               Env Rem - Tulalip Remediation Costs                        995.00             995.00             995.00
560   18608912               Env Rem - System Oil Insur Lit Legal Co                       -                  -                  -
561   18608941               Env Rem - Onmnibus Insur Lit Legal Cost                       -                  -                  -
562   18608942               Env Rem - Onmnibus Insur Lit Legal Cost              3,071,142.57       3,072,076.87       3,072,076.87
563   18609112               Env Rem - 5th & Jackson Remediation Costs                     -                  -                  -
564   18609122               Env Rem - 5th & Jackson Remedia Reimbur                       -                  -                  -
565   18609132               5th & Jackson Legal Costs                                     -                  -                  -
566   18609142               5th & Jackson Indemnity                                       -                  -                  -
567   18609212               Env Rem - Mercer Street Remediation Costs               66,942.15          66,942.15          66,942.15
568   18609312               Env Rem - Quendall Terminal Remediation              6,303,152.61       6,700,628.61       6,771,617.44
569   18609522               Env Rem - Quendall Terminal Legal Costs                 59,043.75          59,043.75          59,043.75
570   18609532               Env Rem - Bay Station (Elliot Ave) MGP                  17,256.19          19,207.49          23,669.49
571   18609542               Env Rem - Olympia ( Columbia Street) MGP                                                            -
572   18601003               June 2006 $250M 30 Year Notes Issuance                          -                  -                -
573   18630031               WUTC-AFUDC
574   18700001               Electric - Def Losses fr Disposition of Utili            454,707.93         440,724.86       426,741.79


      11/21/2010                                                      Page 50
          A         B                             C                                   K                   L                   M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                   -                   -


 6    Account Co. Code                      Account Description                    Mar-07              Apr-07              May-07
575   18700002               Def Losses fr Disposition of Utility Pl                   190,846.90          185,130.70          179,414.50
576   18700003               Def Losses fr Disposition of Utility Pl                          -                   -                   -
577   18700011               Def Loss Disp Plt. - Electric                           1,016,618.59          986,191.12          955,763.65
578   18700012               Def Loss Disp Plt. - Gas                                  565,420.93          548,497.84          531,574.75
579   18700021               Deferred Losses post 12/31/05 Property                     20,968.67           32,865.38           32,865.38
580   18700022               Deferred Losses post 12/31/05 Property                    (13,391.51)         (13,391.51)         (13,391.51)
581   18900013               Unamort Loss on Reacquired Debt - 1995                    176,510.00          174,982.00          173,454.00
582   18900083               8-7/8% Series 10/1/06 - Unam Loss Reacq Debt                     -                   -                   -
583   18900153               8.25% Series 4/1/96 - Unam Loss Reacq Debt                       -                   -                   -
584   18900173               9-5/8% Series 9/15/94 - Unam Loss Reacq Debt            2,842,815.52        2,828,742.17        2,814,668.82
585   18900183               $200M VRN - Amort of Debt Retirement                      481,270.83          479,846.95          478,423.07
586   18900193               8.231% Trust Preferred Notes - Amort of                 4,635,306.21        4,615,233.59        4,596,083.24
587   18900223               9.375% PEI Bonds 2017 - Unam Loss Reacq Debt                     -                   -                   -
588   18900243               9.14% Med Term Notes Due 06/15/18- Unam Loss               39,361.50           39,069.93           38,778.36
589   18900253               7.05% PCB Series 1991A-Unamort Loss on                  1,087,740.90        1,083,950.86        1,080,160.82
590   18900263               7.25% PCB Series 1991B-Unamort Loss on                    826,593.53          823,713.41          820,833.29
591   18900273               6.8% PCB Series 1992-Unamort Loss on Re                 2,530,991.67        2,522,172.88        2,513,354.09
592   18900283               5.875% PCB Series 1993-Unamort Loss on                    772,456.01          769,764.53          767,073.05
593   18900293               8.4%WING MTN SERIES A DUE 1/13/2022 (rd                    16,831.11           16,736.02           16,640.93
594   18900303               8.39%WNG MTN SERIES A DUE 1/13/2022 (rd                    39,271.89           39,050.01           38,828.13
595   18900313               8.4% PP MTN SERIES A DUE 5/7/07 (rdeemd                       504.27                 -                   -
596   18900323               8.25% WNG MTN SERIES A DUE 8/12/22, rde                   963,321.26          958,114.12          952,906.98
597   18900333               8.2% PSPL MTN SERIES B DUE 12/21/12 rde                   568,325.23          560,088.64          551,852.05
598   18900343               8.59% PSPL MTN SERIE A DUE 4/9/12 rdeem                    77,213.25           75,926.37           74,639.49
599   18900353               7.19% WNG Series B due 8/18/2023                          174,048.09          173,160.10          172,272.11
600   18900363               Unamort Loss on Reaqu Debt -$55 Million                          -                   -                   -
601   18900373               8.40% Cap Trst - Unamort Reacq Debt                     5,762,875.21        5,746,456.76        5,730,038.31
602   18900383               8.231% Capital Trust I Pfd Stock Due 6/1/2                                                               -
603   19000033               DFIT - FAS 133 CFH TLOCK ST                                412,105.00          412,105.00         412,105.00
604   19000032               DFIT - FAS 133 ST Asset - Gas                            3,111,562.00        3,111,562.00       3,111,562.00
605   19000052               DFIT - FAS 133 Asset - PGA                                        -                   -                  -
606   19000053               FIT - FAS 133 Unrealized Loss Fwd Swap                            -                   -                  -
607   19000081               DFIT - FAS 133 ST Asset - Electric                         241,882.00          233,160.00         233,160.00
608   19000093 CDFIT-RclsVacation Pay - Accum Def Inc Taxes                           2,865,491.00        2,865,491.00       2,865,491.00
609   19000393               Deferred FIT - FAS 133 Fwd Swap Short Term                   7,474.00            7,474.00           7,474.00
610   19000481               Deferred FIT - FAS 143 ARO Gain/Loss on Settlement
611   19000552               Def FIT - Bad Debts                                        276,967.00          279,967.00          282,967.00
612   19000562               Def FIT - Demand Charges                                 1,244,307.00        1,244,307.00        1,244,307.00
613   19000572               Def FIT - JP Storage 263A                                  180,282.00          180,282.00          180,282.00
614   19000652               Def FIT - Demand Side Mgmt                              (3,256,906.00)      (3,184,906.00)      (3,305,906.00)
615   19100012               Current Demand Def - Unrec Purch Gas Costs              (5,614,088.78)      (7,281,013.56)      (3,392,870.63)
616   19100022               Curr Commodity Def - Unrec Purch Gas Costs             (44,766,870.85)     (58,184,705.93)     (70,560,158.11)
617   19100132               Interest Curr Comm.- Unrcvd Purch Gas C                   (713,587.48)      (1,020,176.46)      (1,430,665.12)
618   19100142               Interest Curr Demand-Unrcvd Purch Gas C                    363,444.93          325,000.02          274,861.88
619   19100152               PGA Amort - Demand                                       8,131,839.35        7,647,849.57        7,331,648.17
620   19100162               PGA Amort - Dommod                                      38,755,109.35       36,492,563.99       34,988,017.41
621   28300012               DFIT - FAS 133 Liability - PGA                             444,931.00          444,931.00          444,931.00
622   28300031               DFIT - FAS 133 ST Liability - Electric                  (5,717,962.00)      (5,698,195.00)      (5,616,522.00)
623   28300152               DFIT - FAS 133 ST Liability - Gas                       (3,556,492.00)      (3,556,492.00)      (3,556,492.00)
624   28300053               DFIT - FAS 133 Frwd Swap Int ST                           (248,764.00)        (248,764.00)        (248,764.00)
625   TOTAL ASSETS                                                                7,165,653,003.00    7,113,876,101.48    7,027,438,301.90
626   Total Profit/Loss Current Year                                                (78,776,702.75)    (101,609,138.70)    (118,260,367.35)
627                  1020    Total Profit and Loss
      Total Profit/Loss Current Year                                                  1,422,142.44        1,905,023.59        2,400,162.69
628   19000003 CDFIT-Rcls Def FIT Deferred Compensation                              12,529,433.33       12,570,433.33       12,441,433.33
629   19000011               Deferred FIT - Tenaska Regulatory Liabi                           -                   -                   -
630   19000012 GDFIT-Rcls Gas - Accum Def Income Taxes                                         -                   -                   -
631   19000013 CDFIT-Rcls Def FIT FAS 106 Retirement Benefits                         5,616,845.00        5,616,845.00        5,616,845.00
632   19000021               Def FIT - White River Water Right                        1,977,000.00        1,977,000.00        2,057,000.00
633   19000022 GDFIT-Rcls Gas - Merchandise - Accum Def Income Taxes                           -                   -                   -
634   19000023 CDFIT-Rcls Deferred Revenue Connext - Accum Def Income Tax             2,691,000.00        2,640,000.00        2,589,000.00
635   19000041               CIAC after 10/8/76 - Accum Def Income Tax                   10,440.58           10,440.58           10,440.58
636   19000042               DFIT - FAS 133 LT Asset - Gas                                     -                   -                   -
637   19000043               DFIT - FAS 133 CFH TLOCK LT                             11,191,253.00       11,156,924.00       11,122,595.00
638   19000051               CIAC - 1986 Changes - Accum Def Income Tax                 (21,573.00)         (21,573.00)         (21,573.00)
639   19000061               CIAC - 7/1/87 - Accum Def Income Tax                    57,391,477.00       57,877,477.00       58,501,477.00
640   19000062               Pipeline Capacity Assignment                            14,611,000.00       14,274,000.00       13,949,000.00
641   19000073               DFIT - Gain on Sale of Crossroads Building                 277,336.00          277,336.00          277,336.00
642   19000083 CDFIT-Rcls Pension Liability - Accum Def Inc Taxes                              -                   -                   -
643   19000091               DFIT - FAS 133 LT Asset - Electric                           2,939.00            2,939.00            2,939.00
644   19000111               Land Sales - Accum Def Inc Taxes                           501,348.00          501,348.00          501,348.00
645   19000121               Cabot Gas Contract - Accum Def Inc Taxe                    617,000.00          576,000.00          535,000.00


      11/21/2010                                                        Page 51
          A         B                               C                                K                  L                  M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                  -                  -


 6    Account      Co. Code                  Account Description                  Mar-07             Apr-07             May-07
646   19000123                SERPS - Accum Def Inc Taxes                             (13,200.00)        (13,200.00)        (13,200.00)
647   19000131                DFIT - FAS 133 Asset PCA - L/T                                 -                  -                  -
648   19000133     CDFIT-Rcls Non-Qual SRP - Officers - Accum Def Inc Taxes         8,667,719.00       8,667,719.00       8,667,719.00
649   19000141                DFIT Gain on Skagit Sale
650   19000153                L-T Incentive Plan - Accum Def Inc Taxes                        -                  -                  -
651   19000161                Env Clean-Up - Accum Def Inc Taxes                              -                  -                  -
652   19000163                DFIT - LTIP Restricted Stock                             297,481.00         297,481.00         297,481.00
653   19000173                DFIT - Officer Restricted Stock                           18,649.00          18,649.00          18,649.00
654   19000181                Electric - Env Remediation Costs - Accum Def             222,000.00         222,000.00         222,000.00
655   19000221     CDFIT-Rcls SFAS106 Operating - Accum Def Inc Taxes                         -                  -                  -
656   19000233     CDFIT-Rcls SFAS106 Non-Operating - Accum Def Inc Taxes                     -                  -                  -
657   19000243     CDFIT-Rcls SFAS106 Plan Curtail Loss - Accum Def Inc Tax                   -                  -                  -
658   19000251                Gain on Disp Of Emiss Allow - Acc Def Inc Tax            588,000.00         576,000.00         564,000.00
659   19000261     CDFIT-Rcls Pension Costs - VSRP/ESP - Accum Def Inc Taxe                   -                  -                  -
660   19000281     CDFIT-Rcls Def FIT - Deferred Compensation                                 -                  -                  -
661   19000282     CDFIT-Rcls Def FIT - Deferred Compensation                                 -                  -                  -
662   19000283                Sr Mgmt L-T Incentive Plan - Accum Def Inc Ta             (6,284.00)         (6,284.00)         (6,284.00)
663   19000293                Non-Integr Merger Costs - Accum Def Inc Taxes                   -                  -                  -
664   19000301                IRS Audit 92-94 - Accum Def Inc Taxes                   (161,383.00)       (161,383.00)       (161,383.00)
665   19000303                Def FIT - FAS 123 LTIP                                 1,809,037.00       1,809,037.00       1,809,037.00
666   19000313                Def FIT - Performance Based Compensatio                         -                  -                  -
667   19000321                Mark to Market A/R (Sec. 475) - Accum Def Inc                   -                  -                  -
668   19000341                Deferred Stock Options (WECO) - Accum Def Inc                   -                  -                  -
669   19000361                Gardiner Property Deferred Loss                          159,437.00         159,437.00         159,437.00
670   19000371                Def Tax Colstrip Reclamation Electric                    734,586.00         740,586.00         771,586.00
671   19000381                Def Tax Employee Stock Grants-Electric                          -                  -                  -
672   19000383                Def Tax - Workers Compensation Reserve
673   19000403                Deferred FIT - FAS 133 Fwd Swap Long Term                212,743.00         212,121.00         211,499.00
674   19000401                Deferred FIT - California ISO                           (699,695.00)       (699,695.00)       (699,695.00)
675   19000411                Deferred FIT - California PX                                    -                  -                  -
676   19000413                Deferred FIT - Ramgen Reserve                                   -                  -                  -
677   19000431     CDFIT-Rcls Deferred FIT-Deferred Income (Advance P                         -                  -                  -
678   19000433                Deferred FIT Receivable - NOL                          2,055,458.00       2,055,458.00       2,055,458.00
679   19000441                Deferred FIT - FAS 143 Whitehorn 2 & 3                   717,935.00         717,935.00         717,935.00
680   19000443                Defrrd Tax Asset - SFAS 158 Qualified P                6,815,525.00       6,687,909.00       6,560,293.00
681   19000451                Deferred FIT - Canwest Gas Supply - Ele                1,658,000.00       1,547,000.00       1,436,000.00
682   19000453                Defrrd Tax Asset - SFAS 158 SERP                       5,332,750.00       5,263,946.00       5,195,142.00
683   19000461                Deferred FIT - Sale of GO                              2,331,274.00       2,331,274.00       2,331,274.00
684   19000463                Defrrd Tax Asset - SFAS 158 Postrtrmnt                  (370,649.00)       (388,382.00)       (406,115.00)
685   19000471                Deferred FIT - Horizon Wind Energy Paym                  174,942.00         228,366.00         282,122.00
686   19000521                Encogen Activity - Electric                           (4,126,049.00)     (4,171,049.00)     (4,216,049.00)
687   19000531                Deferred FIT AP&T Note Receivable Reser                         -                  -                  -
688   19000541                Deferred FIT Colstrip 1&2 Liability Res                   77,152.00          77,152.00          77,152.00
689   19000543                DFIT Summit Purchase Opt Buyout
690   19000551                Def FIT - Production Tax Credit                        7,991,416.00      10,459,416.00      12,572,416.00
691   19000582     CDFIT-Rcls Def FIT - Non Qual SERP                                         -                  -                  -
692   19000592                Def FIT - ARO                                          1,022,324.00       1,022,324.00       1,022,324.00
693   19000602     CDFIT-Rcls Def FIT - Accrued PTO                                           -                  -                  -
694   19000612     CDFIT-Rcls Def FIT - Post Retirement Benefits                              -                  -                  -
695   19000622     GDFIT-Rcls Def FIT - Net CIAC                                     2,589,000.00       2,724,000.00       2,870,000.00
696   19000632     CDFIT-Rcls Def FIT - Pension                                               -                  -                  -
697   19000642                Def FIT - Environmental                               (1,846,240.00)     (1,846,240.00)     (1,846,240.00)
698   19000662                Def FIT - Software                                      (580,596.00)       (537,596.00)       (494,596.00)
699   19000672                Def FIT - Rate Case                                     (141,642.00)       (132,642.00)       (123,642.00)
700   19000682     CDFIT-Rcls Def FIT - Bond Amortization                                     -                  -                  -
701   19000692                Def FIT - Reserve for Injuries and Damage                       -                  -                  -
702   19000701                DFIT FIN 48 Interest - Electric                        1,447,950.00       1,447,950.00       1,447,950.00
703   19000702                DFIT FIN 48 Interest - Gas                             1,002,050.00       1,002,050.00       1,002,050.00
704   20100013                Common Stock Issued - PSE $10 Par                   (859,037,900.00)   (859,037,900.00)   (859,037,900.00)
705   20100150       1020     Common Stock                                              (1,000.00)         (1,000.00)         (1,000.00)
706   20700003                Gas - Premium on Cap Stock - Common                 (122,847,945.22)   (122,847,945.22)   (122,847,945.22)
707   20700013                Electric - Premium on Cap Stock - Common            (338,395,484.31)   (338,395,484.31)   (338,395,484.31)
708   20700023                Premium on Cap Stock - Common Stock                  (16,901,820.34)    (16,901,820.34)    (16,901,820.34)
709   21000033                4.84% Prfd - Gain on Reacqu Cap Stock                       (337.50)           (337.50)           (337.50)
710   21100003                Miscellaneous Paid in Capital                       (524,960,753.02)   (525,083,953.85)   (525,198,694.23)
711   21100363                FAS 123R LTIP Equity Awards                           (1,101,084.81)     (1,101,084.81)     (1,101,084.81)
712   21100373                FAS 123R ESPP Equity                                     (62,313.32)        (62,313.32)        (62,313.32)
713   21100383                SFAS 123R Tax Windfall Benefit                           (18,393.00)        (18,393.00)        (18,393.00)
714   21100393                FAS 123R LTIP Equity Awards - Performance             (1,137,911.00)     (1,137,911.00)     (1,137,911.00)
715   21100210       1020     APIC                                                (255,534,415.62)   (250,083,386.66)   (166,212,971.95)
716   21400013                Gas - Common Stock Expense                             2,148,854.72       2,148,854.72       2,148,854.72


      11/21/2010                                                        Page 52
          A         B                               C                                     K                  L                  M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                  -                  -


 6    Account Co. Code                     Account Description                         Mar-07             Apr-07             May-07
717   21400023               Gas - Preferred Stock Expense                                         -                  -                  -
718   21400033               Electric - Common Stock Expense                              4,985,024.68       4,985,024.68       4,985,024.68
719   21400043               7.75% Prfd Stock Expense                                              -                  -                  -
720   21500023               Approp RE - Fed Amort Reserve - Baker                       (6,478,489.00)     (6,478,489.00)     (6,478,489.00)
721   21500033               Approp RE - Fed Amort Reserve - Snoqualmie                  (1,344,751.00)     (1,344,751.00)     (1,344,751.00)
722   21600003               Unappropriated Retained Earnings                          (374,325,034.49)   (374,325,034.49)   (374,325,034.49)
723   21600013               Dividends on Common Stock (Gas History)                     77,562,549.52      77,562,549.52      77,562,549.52
724   21600023               Dividends on Preferred Stock (Gas History)                   1,755,001.25       1,755,001.25       1,755,001.25
725   21600033               Excess Premium - Preferred Stock                             1,471,103.62       1,471,103.62       1,471,103.62
726   21600053               Unappropriated Retained Earnings (Elect Histo               16,359,946.11      16,359,946.11      16,359,946.11
727   21600000  1020         Unappropriated RE                                            1,429,291.33       1,429,291.33       1,429,291.33
728   21600073               Retained Earnings - Encogen                                           -                  -                  -
729   21610013               Puget Western - Retained Earnings                           (6,017,259.00)     (6,017,259.00)     (6,017,259.00)
730   21610033               Hydro Energy Dev Corp - Retained Earnings                   27,812,488.48      27,812,488.48      27,812,488.48
731   21900003               OCI-FAS133C-15NPNS                                         (20,782,555.00)    (20,782,555.00)    (20,782,555.00)
732   21900013               OCI-FAS133C-15NPNS Reclass to Earnings                      20,782,555.00      20,782,555.00      20,782,555.00
733   21900023               OCI-FAS133                                                   7,644,278.00       7,644,278.00       7,644,278.00
734   21900033               OCI-FAS133 Reclass to Earnings                             (19,161,619.00)    (19,161,619.00)    (19,161,619.00)
735   21900053               FAS 87 - Minimun Pension Liability Adju                               -                  -                  -
736   21900063               PCA - OCI FAS 133                                                     -                  -                  -
737   21900073               OCI - FAS 133 Treasury Lock Hedge - CQ                                -                  -                  -
738   21900093               OCI - FAS 133 Fwd Swap CQ Marks                            (13,859,690.00)    (13,859,690.00)    (13,859,690.00)
739   21900103               OCI - Fwd Swap 6/27/2036 Amortization                          347,747.00         386,243.00         424,739.00
740   21900113               OCI - Treasury Lock Settlements                             21,549,069.00      21,485,314.00      21,421,559.00
741   21900123               OCI - Forward Swap Settlement                                  416,406.00         416,406.00         416,406.00
742   21900133               OCI - Forward Swap 9/13/06                                      (7,431.00)         (8,586.00)         (9,741.00)
743   21900143               Acc Other Comprehensive Income - FAS 15                     19,472,924.26      19,108,305.68      18,743,687.10
744   21900153               SFAS 158 Tax Benefit Qualified Pension                      (6,815,525.00)     (6,687,909.00)     (6,560,293.00)
745   21900163               Acc Other Comprehensive Income - FAS 15                     15,236,424.25      15,039,840.00      14,843,255.75
746   21900173               SFAS 158 Tax Benefit SERP - AOCI                            (5,332,750.00)     (5,263,946.00)     (5,195,142.00)
747   21900183               Acc Other Cmprhnsve Income-FAS 158 Post                     (1,059,000.01)     (1,109,666.68)     (1,160,333.35)
748   21900193               SFAS 158 Tax Benefit Post Ret. Benefit                         370,649.00         388,382.00         406,115.00
749   22100043               $200M 2 year floating rate note                                       -                  -                  -
750   22100063               9.57% FMB Due 09/01/20 - 27th Supplement                   (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
751   22100193               6.53% Med Term Notes B - Due 08/18/08                       (3,500,000.00)     (3,500,000.00)     (3,500,000.00)
752   22100223               6.83% Med Term Notes B - Due 08/19/13                       (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
753   22100243               6.51% Med Term Notes B - Due 08/19/08                       (1,000,000.00)     (1,000,000.00)     (1,000,000.00)
754   22100263               6.10% Med Term Notes B - Due 01/15/04                                 -                  -                  -
755   22100273               6.07% Med Term Notes B - Due 01/16/04                                 -                  -                  -
756   22100283               6.90% Med Term Notes B - Due 10/01/13                      (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
757   22100293               6.92% Med Term Notes C - Due 09/12/05                                 -                  -                  -
758   22100303               6.92% Med Term Notes C - Due 09/12/05                                 -                  -                  -
759   22100313               6.93% Med Term Notes C - Due 09/13/05                                 -                  -                  -
760   22100323               7.02% Med Term Notes C - Due 09/11/07                      (20,000,000.00)    (20,000,000.00)    (20,000,000.00)
761   22100333               7.04% Med Term Notes C - Due 09/12/07                       (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
762   22100343               7.12% Med Term Notes C - Due 09/13/10                       (7,000,000.00)     (7,000,000.00)     (7,000,000.00)
763   22100353               7.35% Med Term Notes C - Due 09/11/15                      (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
764   22100363               7.36% Med Term Notes C - Due 09/15/15                       (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
765   22100373               6.61% Med Term Notes C - Due 12/21/09                       (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
766   22100383               6.62% Med Term Notes C - Due 12/22/09                       (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
767   22100393               7.15% Med Term Notes C - Due 12/19/25                      (15,000,000.00)    (15,000,000.00)    (15,000,000.00)
768   22100403               6.58% Med Term Notes C - Due 12/21/06                                 -                  -                  -
769   22100413               7.20% Med Term Notes C - Due 12/22/25                       (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
770   22100473               8.14% Med Term Notes Due 11/30/06                                     -                  -                  -
771   22100483               7.75% Med Term Notes Due 2/1/07                                       -                  -                  -
772   22100523               8.06% Med Term Notes Due 6/19/06                                      -                  -                  -
773   22100603               7.70% Med Term Notes Due 12/10/04                                     -                  -                  -
774   22100691               Conservation Trust Bonds 6.45%                                        -                  -                  -
775   22100693               7.35% Med Term Notes Due 2/1/24                                       -                  -                  -
776   22100703               7.80% Med Term Notes Due 5/27/04                                      -                  -                  -
777   22100713               7.02% Med Term Notes due 12/01/27                         (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
778   22100723               6.74% Med Term Notes - Due 06/15/18                       (200,000,000.00)   (200,000,000.00)   (200,000,000.00)
779   22100733               6.46% MTN Series B Due 3/9/09                             (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
780   22100743               7.00% MTN Series B Due 3/9/29                             (100,000,000.00)   (100,000,000.00)   (100,000,000.00)
781   22100753               7.96% MTN Series B Due 2/22/10                            (225,000,000.00)   (225,000,000.00)   (225,000,000.00)
782   22100763               7.61% MTN Series B Due 9/8/08                              (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
783   22100773               7.69% MTN Due 2/1/11                                      (260,000,000.00)   (260,000,000.00)   (260,000,000.00)
784   22100793               5.0% PCB-Series 2003A due 03/01/2031                      (138,460,000.00)   (138,460,000.00)   (138,460,000.00)
785   22100803               5.1% PCB-Series 2003B due 03/01/2031                       (23,400,000.00)    (23,400,000.00)    (23,400,000.00)
786   22100813               3.363%Senior Notes - Due 6/1/08                           (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
787   22100823               $250M 30 Year Senior Notes                                (250,000,000.00)   (250,000,000.00)   (250,000,000.00)


      11/21/2010                                                             Page 53
          A         B                              C                                  K                  L                  M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                              -                  -                  -


 6    Account Co. Code                       Account Description                    Mar-07             Apr-07             May-07
788   22100993               5.197% Senior Notes Due 10/01/15                      (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
789   22101023               6.724% 30 Year Notes Due 6/15/2036                    (250,000,000.00)   (250,000,000.00)   (250,000,000.00)
790   22101033               6.274% Senior Notes Due 3/15/2037                     (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
791   22101043               6.974% Junior Subordinated Notes Due 6/                                                                 -
792   22101053               6.974% Jr Sub Notes (Hybrid) due 6/1/20
793   22300013               8.231% Capital Trust I Pfd Stock Due 6/                (37,750,000.00)    (37,750,000.00)    (37,750,000.00)
794   22300023               8.40% Capital Trust II Pfd Stock Due 6/                           -                  -                  -
795   22400013               4.70% Preferred Stock - Mandatory Rede                    (431,100.00)       (431,100.00)       (431,100.00)
796   22400023               4.84% Preferred Stock - Mandatory Rede                  (1,458,300.00)     (1,458,300.00)     (1,458,300.00)
797   22600043               7.70% Bonds - Unamort Discount                                    -                  -                  -
798   22700001               Whitehorn Capital Lease - Non-Current                  (21,438,344.25)    (21,438,344.25)    (21,438,344.25)
799   22820011               Injuries / Damages                                      (2,250,000.00)     (1,250,000.00)     (1,250,000.00)
800   22820012               Liability Reserve - Gas                                           -                  -                  -
801   22840002               Gas - Accrued Environ Remediation Costs                (29,388,778.50)    (29,388,778.50)    (29,388,778.50)
802   22840011               Accrued Env Rem - NWT - Mission Pole                              -                  -                  -
803   22840021               Accrued Env Rem - White River (Buckley                    (908,883.69)       (908,883.69)       (908,883.69)
804   22840031               Accrued Env Rem - Olympia UST                             (129,471.05)       (129,471.05)       (129,471.05)
805   22840041               Accrued Env Rem - Bremerton UST                                   -                  -                  -
806   22840051               Accrued Env Rem - Whidbey Island UST                       (15,000.00)        (15,000.00)        (15,000.00)
807   22840061               Accrued Env Rem - Tenino UST                               (52,471.63)        (52,471.63)        (52,471.63)
808   22840071               Accrued Env Rem - White River UST                          (27,834.08)        (21,176.33)        (21,176.33)
809   22840081               Accrued Env Rem - Puyallup Garage                         (453,028.42)       (453,028.42)       (453,028.42)
810   22840091               Accrued Env Rem - G.O. UST                                        -                  -                  -
811   22840101               Env Rem - Centralia Plant                                         -                  -                  -
812   22840111               Accrued Env Rem - Poulsbo Service Cente                    (10,000.00)        (10,000.00)        (10,000.00)
813   22840121               Accrued Env Rem - Olympia SVC Capacitor                           -                  -                  -
814   22840411               White River Selling Cost - Carpenter Shop                         -                  -                  -
815   22841001               AETNA II Lawsuit unallocated proceeds -                   (889,455.30)       (889,455.30)       (889,455.30)
816   22840131               Accrued Env. Remediation - Crystal Mountain             (4,516,064.00)     (4,477,357.85)     (3,546,273.04)
817   23001001               ARO-Electric Shuffleton Harbor Lease                      (530,050.00)       (530,050.00)       (530,050.00)
818   23001011               ARO-Electric Whitehorn 2 & 3 Lease                                -                  -                  -
819   23001013               ARO - Asbestos Common                                      (49,972.25)        (49,972.25)        (49,972.25)
820   23001021               ARO-Electric Colstrip 1 & 2 ash pond ca                 (1,180,616.75)     (1,180,616.75)     (1,180,616.75)
821   23001031               ARO-Electric Colstrip 3 & 4 ash pond ca                   (730,052.50)       (730,052.50)       (730,052.50)
822   23001041               ARO-Hopkins Ridge                                         (703,614.50)       (703,614.50)       (703,614.50)
823   23001061               ARO - Transmission Wood Poles                           (4,174,530.75)     (4,174,530.75)     (4,174,530.75)
824   23001071               ARO - Distribution Wood Poles                           (9,564,467.43)     (9,564,467.43)     (9,564,467.43)
825   23001081               ARO - Contaminated Oil & Related Equipment              (3,290,899.40)     (3,290,899.40)     (3,290,899.40)
826   23001091               ARO - Asbestos Electric                                    (66,347.50)        (66,347.50)        (66,347.50)
827   23001092               ARO - Gas Mains                                         (2,783,035.50)     (2,783,035.50)     (2,783,035.50)
828   23002001               ARO - Electric Shuffelton Harbor Lease to                  530,050.00         530,050.00         530,050.00
829   23002002               ARO-Gas Cast Iron Pipe Removal                            (677,620.09)       (677,620.09)       (677,620.09)
830   23002011               ARO - Frederickson                                        (527,888.25)       (527,888.25)       (527,888.25)
831   23002012               ARO-Gas Bare Steel Pipe Removal                         (4,123,652.53)     (4,123,652.53)     (4,123,652.53)
832   23002022               ARO - Gas Cast Iron Pipe Removal to Short                  678,550.73         678,550.73         678,550.73
833   23002032               ARO - Gas Bare Steel Pipe Removal to Short                 383,757.00         383,757.00         383,757.00
834   23002061               ARO - Transmission Wood Poles to Short Term                230,899.00         230,899.00         230,899.00
835   23002071               ARO - Distribution Wood Poles Short Term                   325,779.00         325,779.00         325,779.00
836   23002081               ARO - Contaminated Oil & Related Equipment To Short        155,964.00         155,964.00         155,964.00
837   23002091               ARO - Electric Short Term                               (1,242,692.00)     (1,242,692.00)     (1,242,692.00)
838   23002091ARO            ARO - Asbestos Electric ST                                  (5,199.00)         (5,199.00)         (5,199.00)
839   23002092               ARO - Gas Short Term                                    (1,062,307.73)     (1,062,307.73)     (1,062,307.73)
840   23003003               ARO - Common - Short Term                                  (15,596.00)        (15,596.00)        (15,596.00)
841   23003011               ARO - Asbestos Electric - ST                                 5,199.00           5,199.00           5,199.00
842   23003013               ARO - Asebestos Common - ST                                 15,596.00          15,596.00          15,596.00
843   23100011               Note Payable - Hopper - Wind Ridge Site                           -                  -                  -
844   23100093               Lehman Brother CP issuances                           (100,000,000.00)   (129,000,000.00)    (87,478,000.00)
845   23100400   1020        Short Term Debt - Citibank                             (81,000,000.00)    (61,500,000.00)    (74,500,000.00)
846   23100410   1020        Short Term Debt - JP Morgan Chase                      (81,000,000.00)    (61,500,000.00)    (74,500,000.00)
847   23108313               US Bank - Commercial Paper                                        -                  -                  -
848   23108323               Wells Fargo Bank - Commercial Paper                    (41,556,000.00)    (58,350,000.00)    (51,699,000.00)
849   23108363               Merrill Lynch - Commercial Paper                      (157,939,000.00)   (166,000,000.00)   (200,500,000.00)
850   23108623               MM-BID LINE-KBC                                                   -                  -                  -
851   23108373               Wachovia - Credit Facility Loan
852   23200011               WECO - Vouchers Payable                                 (9,874,561.52)     (5,272,883.04)     (4,651,725.61)
853   23200031               A/P - Power Cost                                       (13,371,812.90)     (9,423,435.29)     (9,819,486.28)
854   23200033               Accounts Payable - Vouchers (Electric Sys)                (823,610.92)       (996,702.40)       (835,065.68)
855   23200041               A/P - BPA Transmission Payable                          (5,273,007.00)     (5,863,376.00)     (5,856,247.00)
856   23200051               A/P - Firm Contract Power Payable                       (8,726,362.62)     (7,688,631.49)     (6,856,783.44)
857   23200061               A/P - Secondary Power Payable                          (41,488,120.90)    (20,735,148.95)    (18,767,499.49)
858   23200063               Accounts Payable - Payroll (Electric Sys)                   (3,286.02)         (4,171.37)             63.39


      11/21/2010                                                        Page 54
          A         B                               C                                K                 L                 M
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                 -                 -


 6    Account Co. Code                        Account Description                  Mar-07            Apr-07            May-07
859   23200071               A/P - PURPA Power Payable                             (20,620,358.70)   (12,543,618.78)    (6,141,768.43)
860   23200081               A/P - Combustion Turbine Fuel Payable                  (1,492,199.00)    (1,303,372.15)    (1,471,775.56)
861   23200083               Accrued Liabilities                                              -                 -                 -
862   23200091               A/P - Competitive Bid Conservation Paya                   (36,725.13)       (36,725.13)       (36,725.13)
863   23200101               A/P - Financial Swap payable                                     -                 -                 -
864   23200103               Salvation Army Donations                                  (44,439.36)      (133,356.38)       (55,823.82)
865   23200111               A/P - Transmission Payable (Non-BPA)                     (231,211.03)        (9,139.00)        (5,709.49)
866   23200113               Payroll W/Holding - Energy Fund                                  -                 -                 -
867   23200121               A/P Frederickson #1 Vouchers                             (278,193.88)      (294,474.48)      (390,400.09)
868   23200131               BPA Ratcheted Demand Liability                                   -                 -                 -
869   23200141               Encogen Acid Rain Fines                                  (382,113.00)      (382,113.00)      (382,113.00)
870   23200153               Misc Payroll Deductions                                          -                 -                0.20
871   23200173               Deductions - Medical Insurance (Electric Hist             (11,482.09)       (11,482.09)       (11,482.09)
872   23200202               A/P - Everett Delta - NW Pipeline - Gas                          -                 -                 -
873   23200212               A/P - Gas Purchases-GST Payable                                  -                 -                 -
874   23200222               A/P - Gas Pipeline Liability                           (9,255,623.15)    (8,311,425.05)    (8,747,516.00)
875   23200241               AP - BPA 2006 Capital Projects                           (118,498.00)      (118,498.00)      (118,498.00)
876   23200242               A/P - Gas Purchases                                   (77,084,655.07)   (69,056,231.96)   (73,125,558.32)
877   23200243               Payroll Deductions - Garnishments                                -                 -                 -
878   23200281               Electric - Payroll Deductions - IBEW Union Du                    -                 -              (37.61)
879   23200282               Gas - Payroll Deductions - UA Union Dues                      (75.42)              -                 -
880   23200292               A/P - GST on Gas Purch. Payable to Counterparties                -                 -                 -
881   23200293               A/P Payroll W/H - Stock Purchase Plan                    (353,450.00)      (430,410.00)      (505,100.00)
882   23200300  1020         A/P Other                                                        -                 -                 -
883   23200311               Penalties - Crystal Mountain Oil Spill                 (1,000,000.00)    (1,000,000.00)    (1,000,000.00)
884   23200312               Gas - WUTC Penalty Payable                                       -                 -                 -
885   23200313               Payroll - Parking Payable                                        -                 -                 -
886   23200333               PTO / Holiday / etc - Clearing                         (9,239,403.32)    (9,679,509.84)   (10,491,982.98)
887   23200483               Incentive Pay Liability                                (1,721,141.64)    (2,329,785.98)    (2,977,767.40)
888   23200543               DBS Non-PO Accrual                                    (56,482,603.60)   (39,273,096.86)   (46,388,453.08)
889   23200563               Medical Insurance - Premera                                      -                 -                 -
890   23200573               Medical Insurance - Group Health                                 -                 -                 -
891   23200583               Dental Insurance - WDS                                           -                 -                 -
892   23200593               Life Insurance - Aetna                                           -                 -                 -
893   23200603               AD&D Insurance - CIGNA                                           -                 -                 -
894   23200613               LTD Insurance - Hartford                                         -                 -                 -
895   23200623               LTC Insurance - CNA                                              -                 -                 -
896   23200633               Accident Insurance - Carrier name to be                          -                 -                 -
897   23200643               A/P - Salary Month End Payroll Accrual                 (3,932,697.86)    (4,018,678.08)    (4,455,091.35)
898   23200653               A/P - Hourly Month End Payroll Accrual                   (891,478.33)    (1,207,185.73)    (1,723,246.89)
899   23200673               Payroll - Misc Payable Deductions-credi                          -                 -                 -
900   23200683               Payroll - Misc Payable Deductions-good                           -                 -                 -
901   23200693               Payroll - 401k company match                              (39,525.00)       (21,588.18)          (539.02)
902   23200713               LTC Insurance - UNUM                                             -                 -                 -
903   23200723               Medical Insurance - Group Health                          535,585.42           (993.50)       540,198.50
904   23200733               Dental Insurance - WDS                                    216,018.75           (232.75)          (444.70)
905   23200743               Life Insurance - Hartford                                  (1,435.16)        (1,252.60)        (2,117.06)
906   23200753               AD&D Insurance - CIGNA                                       (259.44)          (306.81)         9,133.91
907   23200763               LTD Insurance - Hartford                                   (2,882.89)        (4,816.64)       (64,935.24)
908   23200773               LTC Insurance - UNUM                                      (10,706.25)       (10,607.45)       (10,581.35)
909   23200953               Default Payroll Withholding - S/B $0.00                          -              (16.26)              -
910   23200963               Charitable Contribution Pledges                          (380,000.00)      (185,000.00)      (185,000.00)
911   23201001               A/P - Encogen Vouchers                                           -                 -                 -
912   23201003               Accounts Payable Reconcilation Account                (35,179,561.25)   (38,283,456.55)   (20,818,372.95)
913   23201011               A/P - Encogen Gas Supply                                         -                 -                 -
914   23201013               GR/IR Clearing Account                                 (1,163,390.72)    (2,992,538.42)    (2,223,853.33)
915   23201023               Freight Clearing                                                 -                 -                 -
916   23201033               Medical Aid - Supplemental                                (85,372.90)      (111,101.36)       (54,253.90)
917   23201043               Health/Dependent Spending Accts - Year 1                  (74,298.40)       (80,672.70)      (101,613.65)
918   23201053               Health/Dependent Spending Accts - Year                    (19,641.84)       (19,641.84)              -
919   23201063               United Way - Payroll Deductions                                  -                 -                 -
920   23201073               401(k) Plan EE                                            (27,730.08)        (9,924.89)        (1,107.35)
921   23201093               Loan Payback 401(k)                                          (597.94)          (138.75)              -
922   23201103               P/R-401(k) PE Common Stk issue rounding                        64.76             90.01             62.60
923   23201113               Cash Discount Clearing                                      5,494.61          8,835.39          9,873.13
924   23201153               Accounts Payable - BillServ NSF's and A                     2,831.25          9,588.99          3,067.00
925   23201163               Accounts Payable - APS NSF's and Adj-Ke                    (6,402.21)        (2,422.00)          (153.98)
926   23201173               Payroll - Medical Insurance Payable- Re                   294,098.02         91,091.71        401,203.51
927   23201183               Payroll - ArtsFund Workplace Giving Pay                          -                 -                 -
928   23202173               Payroll - Life Insurance Payable- Retir                    (7,176.42)        (7,176.42)        (7,176.42)
929   23202183               A/P Liability - Credit Balance Refund                     (45,230.45)       (56,176.13)              -


      11/21/2010                                                         Page 55
           A         B                             C                               K                 L                 M
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                          -                 -                 -


 6     Account Co. Code                     Account Description                  Mar-07            Apr-07            May-07
930    23202193               Medical Insurance - Regence                          1,057,712.24        (23,963.55)       (24,596.93)
931    23202203               PSE Customer Connections Penalty                              -                 -                 -
932    23300000               Notes Pay- Assoc Companies                                    -                 -                 -
933    23300043               Note Payable to Puget Energy                       (24,376,247.49)   (24,491,957.38)   (24,351,554.49)
934    23400000               AP Associated Companies                               (594,520.10)      (541,447.42)      (555,129.30)
935    23400000   1020        A/P Associated Company                              (1,096,083.79)    (1,184,169.50)    (1,259,078.99)
936    23500011               Transmission Services Deposits                      (1,217,294.50)    (1,282,127.64)    (1,278,567.64)
937    23500012               Customer Deposits - Gas CLX                                   -                 -                 -
938    23500021               Customer Deposits - Electric CLX                              -                 -                 -
939    23500112               Customer Deposits - Gas CLX- Effective              (6,624,195.17)    (6,679,356.26)    (6,712,956.66)
940    23500121               Customer Deposits - Elect CLX - Effecti            (12,169,553.63)   (12,292,632.84)   (12,405,259.90)
941    23600000   1020        FIT Payable                                          1,515,248.83      1,775,261.75      2,041,875.12
942    23600011               WA Property Tax-Freddie 1-Electric                    (163,184.00)      (326,368.00)      (489,552.00)
943    23600021               Accrued WA Tax - Unbilled Electric Reve             (3,054,769.02)    (2,957,676.34)    (2,791,629.73)
944    23600022               Accrued WA Tax - Unbilled Gas Revenue               (2,420,598.65)    (1,988,025.93)    (1,459,110.54)
945    23600023               FIT Current Payable                                           -                 -                 -
946    23600033               Federal Income Taxes                                 1,399,214.31     (2,703,523.69)    (7,800,792.69)
947    23600033RR             Federal Income Taxes - Rainier Rec                            -                 -                 -
948    23600043               Current Deferred FIT Liability                                -                 -                 -
949    23600063               Federal Excise Tax - Fuel/Drayage Veh                   (1,168.96)          (511.03)          (891.03)
950    23600093               Accrued FICA - Company                                (254,033.56)        (1,869.98)          (113.25)
951    23600103               Accrued Federal Unemployment Ins                              -                 -                 -
952    23600113               Federal Unemployment Insurance                                -                 -                 -
953    23600123               Accrued State Unemployment Ins                                -                 -                 -
954    23600201               Property Taxes - Washington - Electric             (29,001,400.60)   (19,896,039.05)   (22,018,759.02)
955    23600211               Property Taxes - Montana - Electric                 (7,030,948.90)    (7,844,220.90)    (4,066,330.63)
956    23600213               Washington Unemployment Tax - Employer                (960,088.63)      (133,332.87)      (223,501.66)
957    23600221               Property Taxes - Oregon - Electric                     180,415.84        120,277.84         60,138.84
958    23600232               Property Taxes - Washington - Gas                  (11,839,054.95)    (8,296,076.49)    (9,247,042.49)
959    23600301               Washington State Real Estate Sales Tax                        -                 -                 -
960    23600351               Accrued Washington Municipal Util Tax - Elect       (8,096,745.55)    (5,015,930.78)    (5,803,916.06)
961    23600381               Washington Municipal Tax Reserve - El                         -                 -                 -
962    23600391               Montana State Electric Energy Producer Tax            (411,000.80)      (109,352.14)      (246,352.14)
963    23600421               Montana Unemployment Tax Withheld - Employee               (44.19)           (14.68)            (3.80)
964    23600451               Corp License Tax - Montana                             302,272.00        212,272.00        167,272.00
965    23600471               Accrued Washington State Utility Tax - Electr       (6,345,985.00)    (5,429,313.37)    (5,244,029.92)
966    23600552               Accrued Washington State Utility Tax - Gas          (5,437,044.46)    (4,245,007.01)    (3,259,478.36)
967    23600602               Accrued Washington Municipal Utility Taxes -        (7,613,602.01)    (4,825,098.44)    (4,160,417.40)
968    23600622               Washington Municipal Tax Reserve - Ga                         -                 -                 -
969    23601001               WA State & City of Bellingham Excise Tax                      -                 -                 -
970    23601003               Accrued WA State & Local Use Tax                    (1,690,653.06)      (383,350.90)      (381,831.40)
971    23601011               WA State Fuel Tax - Encogen                                   -                 -                 -
972    23601013               Accrued WA State B & O Taxes                          (105,736.14)       (81,338.72)       (86,734.81)
973    23601021               WA State Property Tax - Encogen                               -                 -                 -
974    23601023               Accrued WA City B & O Taxes                             (7,652.61)        (2,795.62)        (4,451.30)
975    23601031               Bellingham Excise Tax - Encogen                               -                 -                 -
976    23601033               Municipal Tax Reserve                                         -                 -                 -
977    23601043               Federal Unemployment Tax - Employer                   (136,756.59)        (2,138.00)        (4,384.82)
978    23700001               accrued int construction of Lake Young                (237,275.05)      (237,275.05)      (237,275.05)
979    23700033               Accrued Int 20 Bonds Due Mar & Sep                    (199,375.00)      (398,750.00)      (598,125.00)
980    23700163               Accrued Int 6.53% Notes Due Dec & Jun                  (66,660.06)       (85,705.89)      (104,751.72)
981    23700193               Accrued Int 6.83% Notes Due Dec & Jun                  (59,762.50)       (76,837.50)       (93,912.50)
982    23700210   1020        Interest Payable - Debt                               (844,711.07)      (649,180.69)      (681,215.31)
983    23700213               Accrued Int 6.51% Notes Due Dec & Jun                  (18,987.50)       (24,412.50)       (29,837.50)
984    23700233               Accrued Int 6.10% Notes Due Dec & Jun                         -                 -                 -
985    23700243               Accrued Int 6.07% Notes Due Dec & Jun                         -                 -                 -
986    23700253               Accrued Int 6.90% Notes Due Dec & Jun                 (201,250.00)      (258,750.00)      (316,250.00)
987    23700263               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
988    23700273               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
989    23700283               Accrued Int 6.93% Notes Due Dec & Jun                         -                 -                 -
990    23700293               Accrued Int 7.02% Notes Due Dec & Jun                 (409,500.00)      (526,500.00)      (643,500.00)
991    23700303               Accrued Int 7.04% Notes Due Dec & Jun                 (102,666.31)      (131,999.64)      (161,332.97)
992    23700313               Accrued Int 7.12% Notes Due Dec & Jun                 (145,366.31)      (186,899.64)      (228,432.97)
993    23700323               Accrued Int 7.35% Notes Due Dec & Jun                 (214,375.00)      (275,625.00)      (336,875.00)
994    23700333               Accrued Int 7.36% Notes Due Dec & Jun                  (42,933.69)       (55,200.36)       (67,467.03)
995    23700343               Accrued Int 6.61% Notes Due Dec & Jun                  (57,837.50)       (74,362.50)       (90,887.50)
996    23700353               Accrued Int 6.62% Notes Due Dec & Jun                  (96,541.31)      (124,124.64)      (151,707.97)
997    23700363               Accrued Int 7.15% Notes Due Dec & Jun                 (312,812.50)      (402,187.50)      (491,562.50)
998    23700373               Accrued Int 6.58% Notes Due Dec & Jun                         -                 -                 -
999    23700383               Accrued Int 7.20% Notes Due Dec & Jun                  (42,000.00)       (54,000.00)       (66,000.00)
1000   23700443               8.14% Med Term Notes Due 11/30/06 - Accrued I                 -                 -                 -


       11/21/2010                                                      Page 56
           A         B                               C                                 K                 L                 M
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                              -                 -                 -


 6     Account Co. Code                      Account Description                     Mar-07            Apr-07            May-07
1001   23700453               7.75% Med Term Notes Due 2/1/07 - Accrued Int                     -                 -                 -
1002   23700493               8.06% Med Term Notes Due 6/19/06 - Accrued In                     -                 -                 -
1003   23700573               7.70% Med Term Notes Due 12/10/04 - Accrued I                     -                 -                 -
1004   23700663               7.35% Med Term Notes Due 2/1/24 - Accrued Int                     -                 -                 -
1005   23700673               7.80% Med Term Notes Due 5/27/04 - Accrued In                     -                 -                 -
1006   23700683               8.231% Debentures Due 6/1/27 - Accrued Int.             (1,035,734.14)    (1,294,667.68)    (1,553,601.22)
1007   23700713               Accrued Int Bank Notes - Domestic                           (2,220.52)       (94,381.81)      (189,615.42)
1008   23700771               Conservation Trust Interest Payable                               -                 -                 -
1009   23700773               Accrued Interest - Misc Liabilities                        (11,355.44)       (18,925.73)        (3,785.15)
1010   23700781               Accrued Interest Whitehorn Capital Lease                  (240,407.58)      (360,611.37)      (480,815.16)
1011   23700793               Interest Accrued                                        (7,000,000.00)    (7,000,000.00)    (7,000,000.00)
1012   23700803               6.46% MTN Series B Due 3/9/09 - Accrued                 (4,441,250.00)      (403,750.00)    (1,211,250.00)
1013   23700813               7.00% MTN Series B Due 3/9/29 - Accrued                 (3,208,333.01)      (291,666.34)      (874,999.67)
1014   23700821               Electric - Accrued Interest Customer De                   (141,014.37)      (180,902.43)      (217,934.60)
1015   23700822               Gas - Accrued Interest Customer Deposit                   (121,372.76)      (144,134.55)      (165,001.21)
1016   23700823               6.74% Med Term Notes Due 6/15/18 - Accrued In             (561,666.36)    (1,684,999.69)    (2,808,333.02)
1017   23700833               Accrued Interest - Tax Assessments                                -                 -                 -
1018   23700841               Accrued Interest - Transm Deposits                        (167,703.71)      (167,703.71)      (166,040.50)
1019   23700843               Accrued Interest - 7.96% MTN Series B D                 (8,208,750.00)      (746,250.00)    (2,238,750.00)
1020   23700853               Accrued Interest - 7.61% MTN Series B D                   (871,979.32)       (79,270.99)      (237,812.66)
1021   23700873               Accrued Int - Bonds 9.14% MTN Due 06/21/01                (877,500.00)    (2,632,500.00)    (4,387,500.00)
1022   23700893               7.69% MTN Due 2/1/11 - Accrued Interest                 (7,497,750.16)    (9,163,916.83)      (833,083.50)
1023   23700913               8.40% Capital Trust II Pfd Stk 6/30/41                            -                 -                 -
1024   23700933               5.0% PCB-Series 2003A due 03/01/2031-Ac                   (576,916.83)    (1,153,833.50)    (1,730,750.17)
1025   23700943               5.1% PCB-Series 2003B due 03/01/2031-Ac                    (99,450.00)      (198,900.00)      (298,350.00)
1026   23700953               accrued interest - $200M 2 year floatin                           -                 -                 -
1027   23700963               5.483% Senior Notes due 6/1/2035                        (4,607,243.09)    (5,749,534.76)    (6,891,826.43)
1028   23700993               5.197% Senior Notes Dues 10/1/05 - Interest Accr        (3,897,750.06)      (649,625.06)    (1,299,250.06)
1029   23701002               Purchased Gas Commodity Security Deposit                          -                 -                 -
1030   23701003               3.363% Senior Notes Due 6/1/08 - Accrue                 (1,681,500.00)    (2,101,875.00)    (2,522,250.00)
1031   23701013               Accrued Interest on PE Note                               (115,709.89)      (112,401.42)      (114,914.84)
1032   23701023               Accrued Interest - 6.724% Notes Due 6/1                 (4,948,971.44)    (6,349,804.77)    (7,750,638.10)
       23701033               Accrued Interest - 6.274% Senior Notes Due
1033                          3/15/2037                                                 (836,533.33)    (2,405,033.33)    (3,973,533.33)
1034   23701043               6.974% Junior Subordinated Notes Due 6/                                                               -
1035   23701053               6.974% Jr Sub Notes (Hybrid) due 6/1/20
1036   24100013               Federal Income Tax Withheld - Employee                            -                 -                 -
1037   24100043               FICA Tax Withheld - Employee                              (253,924.62)        (1,869.40)          (113.49)
1038   24100063               Washington State & Local Sales Tax Collected              (132,010.64)       (27,988.34)        (9,306.46)
1039   24100101               Montana State Income Tax Withheld                                 -                 -                 -
1040   24100111               Montana Income Tax Withheld - Employee                        (298.00)              -                 -
1041   24100143               Federal Income Tax Withheld - Employee                    (433,094.04)        (4,597.77)          (249.62)
1042   24100153               Montana State Income Tax Withheld                                 -                 -                 -
1043   24100212               GST on Gas Sales from PSE                               (1,649,114.88)    (2,449,683.46)    (3,804,857.72)
1044   24200001               Colstrip Units 1 & 2 loss reserve                         (220,826.80)      (220,826.80)      (220,826.80)
1045   24200002               WUTC Gas Pipeline Penalty                                                                             -
1046   24200021               Misc Accd Liabilities - Western Energy                    (239,343.89)      (239,343.89)      (239,343.89)
1047   24200031               Accrued Liabilities - Elect. Reserve Sh                           -                 -                 -
1048   24200063               Accrued Severance Costs                                           -                 -                 -
1049   24200453               2005 Attorney General Settlement                                  -                 -                 -
1050   24200491               Whitehorn #2 & #3 - Leases Oper or Leveraged               (22,470.78)       (33,706.17)       (44,941.56)
1051   24200511               Wash St Annual Filing Fee                               (4,411,056.95)    (1,351,988.87)    (1,628,645.87)
1052   24200513               FAS 123 ESPP liability                                            -                 -                 -
1053   24200541               Lower Baker - FERC License Fees                           (110,044.30)      (123,267.46)      (136,490.62)
1054   24200551               Upper Baker - FERC License Fees                           (110,044.30)      (123,267.46)      (136,490.62)
1055   24200561               Snoqualmie #1 - FERC License Fees                          (31,516.37)       (34,923.54)       (38,330.71)
1056   24200571               Snoqualmie #2 - FERC License Fees                          (31,516.29)       (34,923.45)       (38,330.61)
1057   24200581               White River - FERC License Fees                                   -                 -                 -
1058   24200593               PSE Non-Employee Director Stock Plan                    (2,152,087.00)    (2,152,087.00)    (2,152,087.00)
1059   24200603               Severance Payable                                                 -                 -                 -
1060   24200611               Trading Floor FERC Fees Payable                           (190,500.00)      (222,250.00)      (254,000.00)
1061   24200621               Accrued Real Estate Brokerage Fee                         (153,663.01)      (152,466.36)      (151,257.66)
1062   24200622               Accrued WUTC Fee                                        (3,196,962.41)    (1,223,064.76)    (1,394,610.76)
1063   24200632               Gas - WUTC SQI Penalty                                            -                 -                 -
1064   24200633               401(k) 1% Company Contribution                            (266,981.25)      (358,253.23)      (450,999.81)
1065   24200631               Conservation Trust Payable                                        -                 -                 -
1066   24200641               Electric - WUTC SQI Penalty                                       -                 -                 -
1067   24200643               Wrkrs Comp Reserve- Richard Grant Accident 10             (550,154.55)      (547,138.11)      (537,033.55)
1068   24200653               Accrual - 401(k) Match on Incentive Pla                   (219,794.85)      (139,786.41)      (178,666.04)
1069   24200713               Common - WUTC SQI Penalty                                         -                 -                 -
1070   24200723               Non-Employee DSP Unissued Shares                           (16,717.68)              -                 -


       11/21/2010                                                          Page 57
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 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                              -                 -                 -


 6     Account Co. Code                      Account Description                     Mar-07            Apr-07            May-07
1071   24300011               Whitehorn Capital Lease - Current                       (1,552,498.78)    (1,552,498.78)    (1,552,498.78)
1072   24400001               FAS 133 Opt Unrealized Loss ST                             (60,803.00)       (35,882.00)       (35,882.00)
1073   24400011               FAS 133 Opt Unrealized Loss LT
1074   24400021               FAS 133 Day 1 Loss Deferral - Electric - ST
1075   24400031               FAS 133 Day 1 Loss Deferral - Electric - LT
1076   24500001               FAS 133 Cash Flow Hedge Unrealized Loss                   (630,288.00)      (630,288.00)      (630,288.00)
1077   24500002               FAS 133 Unrealized Loss - ST                            (8,890,176.00)    (8,890,176.00)    (8,890,176.00)
1078   24500003               FAS 133 CFH Unrealized Loss - TLock S/T                           -                 -                 -
1079   24500011               FAS 133 Cash Flow Hedge Unrealized Loss                     (8,396.00)        (8,396.00)        (8,396.00)
1080   24500012               FAS 133 Unrealized Loss - LT                                      -                 -                 -
1081   24500023               FAS 133 CFH Unrealized Loss - Fwd Swap                            -                 -                 -
1082   24500031               FAS 133 -Ineffective CFH Loss LT
1083   25200002               Advances Refundable User                                          -                 -                 -
1084   25200022               Rule 7 Customer Advances                                          -                 -                 -
1085   25200032               Developers Deposit Rule 7                                  (11,756.00)       (11,756.00)       (11,756.00)
1086   25200111               1998 Cust Advances for Construction                               -                 -                 -
1087   25200121               Cust Advances for Const Posted 9/1                      (7,207,137.78)    (7,206,789.48)    (7,205,285.40)
1088   25200122               Rule 7 Customer Advances Posted 9/1                     (9,897,537.76)    (9,892,959.95)    (9,891,037.95)
1089   25200132               Developers Deposit Rule 7 Posted 9/1                      (248,667.19)      (245,427.19)      (245,427.19)
1090   25200141               Contractor's Security Bond                                        -                 -                 -
1091   25200142               NewRule7 nonref zero consump cust advan                   (129,254.24)      (134,475.05)      (135,014.47)
1092   25200152               NewRule 7 Refund zero consump cust adva                    (43,108.42)       (45,800.48)       (45,800.48)
1093   25200161               Residential Single Family Elec Customer                 (7,114,547.78)    (7,295,045.64)    (7,520,230.35)
1094   25200171               Residential Plat Elec Customer Advances                (33,980,449.25)   (34,569,869.62)   (34,550,335.16)
1095   25200181               Non-Residential Elec Customer Advances                  (9,183,805.24)    (9,348,908.24)    (9,701,482.86)
1096   25200191               CIAC - Seattle Public Utilities-Electri                 (2,446,798.76)    (2,446,798.76)    (2,446,798.76)
1097   25200202               Rule 7 Cust Adv With Tax (9-1-03)                       (9,221,145.57)    (9,606,933.54)   (10,026,425.35)
1098   25200212               Rule 7 Cust Adv W/O Tax (9-1-03)                        (3,171,185.11)    (3,234,920.61)    (3,265,738.40)
1099   25200222               Developers Deposit Rule 7 (9-1-03)                      (1,045,524.13)    (1,119,335.13)    (1,169,388.13)
1100   25200232               CA to Eliminate the NCR (9-1-03)                           (21,676.39)       (21,676.39)       (21,676.39)
1101   25200262               Rule 7A Cust Adv With Tax (Kitt) (9-1-0                       (653.15)          (653.15)          (653.15)
1102   25200272               Rule 7A Cust Adv W/O Tax (Kitt) (9-1-03                       (338.00)          (338.00)          (338.00)
1103   25300001               Colstrip 3 & 4 Final Reclamation Liability                (110,590.77)      (126,649.54)       (88,924.97)
1104   25300002               Unearned Mt.Star Conversion Revenue                       (100,000.00)      (100,000.00)      (100,000.00)
1105   25300011               J Harvey Const Encroach. Dep/BPA Kitsap                     (5,000.00)        (5,000.00)        (5,000.00)
1106   25300022               Gas - Pipeline Capacity Assignment                                -                 -                 -
1107   25300031               Colstrip 3&4 Coal Supply Agreement Loss                 (1,919,300.00)    (1,919,300.00)    (1,919,300.00)
1108   25300041               Deferred Electric Conservation Grant - Bremerton          (151,595.00)      (151,595.00)      (151,595.00)
1109   25300033               Deferred Compensation - Salary Deferred                (36,287,805.72)   (35,916,437.55)   (35,547,409.30)
1110   25300131               Unearned Option Revenue                                           -                 -                 -
1111   25300141               Unearned Revenue - Pole Contacts                        (1,087,039.66)    (2,161,380.43)    (2,183,373.52)
1112   25300143               FAS106 - Post Retirmnt Benefits                         (9,419,158.93)    (9,489,408.59)    (9,362,301.13)
1113   25300151               Def Rev Sch85 Lifetime O&M on Increm Li                 (3,109,820.24)    (3,220,573.50)    (3,335,699.54)
1114   25300161               Deferred Pole Contact Compliance Payment                  (514,312.42)      (884,556.82)      (884,556.82)
1115   25300171               Hopkins Ridge Transmission Interest Due                           -                 -                 -
1116   25300173               Sr Mgmt LT Incentive Plans                                        -                 -                 -
1117   25300203               Spec Employee Retire Benefits                             (133,061.00)      (133,061.00)      (133,061.00)
1118   25300223               FAS87 Add'l Min Pension Liab - Officer Supp R                     -                 -                 -
1119   25300263               Def Credit for Stock Options Payable                              -                 -                 -
1120   25300293               LT Incentive Plan for Sr Mgmt                                     -                 -                 -
1121   25300303               Unclaimed Vendor Payments                                         -                 -                 -
1122   25300323               Unearned Revenue - Miscellaneous                          (174,684.47)      (173,538.64)      (172,392.81)
1123   25300353               PSE Building (A) - Landlord Incentives                  (9,373,333.40)    (9,279,600.07)    (9,185,866.74)
1124   25300363               PSE Building (B) - Landlord Incentives                  (3,553,447.95)    (3,506,692.06)    (3,459,936.17)
1125   25300371               Deferred Interchange Power                              (8,825,473.74)    (8,825,473.74)    (8,844,611.60)
1126   25300373               FAS 148, 123 LTIP                                       (2,231,273.46)    (2,231,273.46)    (2,231,273.46)
1127   25300393               Bothell Access Center Tenant Incentives                   (771,960.68)      (756,824.20)      (741,687.72)
1128   25300423               Oth Deferrd Credit-Alliance Data Sys In                 (7,682,146.00)    (7,536,313.00)    (7,390,480.00)
1129   25300433               Misc Cash Receipts                                                -                 -                 -
1130   25300503               Unclaimed Property - Customer Refunds                      (31,153.25)       (31,153.25)       (31,153.25)
1131   25300513               Unclaimed Property - Payroll Checks                          1,268.81          1,268.81          1,268.81
1132   25300521               Deutsche Bank Collateral Deposit with PSE                         -                 -                 -
1133   25300533               SFAS 132 Supplemental Death Add'l Minim                           -                 -                 -
1134   25300543               Unclaimed Vendor Payments - California
                              Unclaimed Property - Customer Refunds -
1135   25300553               California
1136   25300541               Residential Exchange - Other Deferred C                           -                 -                 -
1137   25300551               Deposit - Rainbow Energy Marketing                                -                 -                 -
1138   25300561               Snoqualmie License O&M Liability                        (2,045,452.00)    (2,045,452.00)    (2,045,452.00)
1139   25300573               Workers Compensation Reserve - Pinnacle                    (12,866.72)       (12,866.72)       (12,866.72)
1140   25300633               PSE Non-Qualified Retirement Plan Liability            (40,000,922.09)   (40,140,483.92)   (40,196,298.58)


       11/21/2010                                                          Page 58
           A         B                              C                                K                   L                 M
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                              -                 -                 -


 6     Account Co. Code                     Account Description                    Mar-07              Apr-07            May-07
1141   25300701               Unearned Electric Option Revenue - FAS                          -                   -                 -
1142   25300761               Unearned Easement Revenue                               (418,925.93)        (416,679.49)      (414,433.05)
1143   25300771               Deferred Credit - Green Power Tariff                  (1,029,513.15)      (1,182,158.88)    (1,194,226.13)
1144   25300781               Unearned Rev-Renewable Energy Credit-Wi
1145   25300801               Unearned Fees - Cascade Water Alliance                            -                 -                 -
1146   25300803               Summit Purchase Option Buyout Receipt                                                                 -
1147   25300973               1997 Cashiers Overages                                            -                 -                 -
1148   25300983               1998 Cashiers Overages                                            -                 -                 -
1149   25300993               1999 Cashiers Overages                                            -                 -                 -
1150   25301003               2000 Cashiers Overages                                            -                 -                 -
1151   25301013               2001 Cashiers Overages                                            -                 -                 -
1152   25301023               2002 Cashiers Overages                                            -                 -                 -
1153   25301033               2003 Cashiers Overages                                        (337.15)          (337.15)          (337.15)
1154   25301043               2004 Cashiers Overages                                        (852.39)          (852.39)          (852.39)
1155   25301053               2005 Cashiers Overages                                        (961.45)          (961.45)          (961.45)
1156   25301063               2006 Cashiers Overages                                        (654.74)          (654.74)          (654.74)
1157   25301073               2007 Cashiers Overages                                        (715.43)          (680.49)          (711.49)
1158   25301993               1999 Cashiers Overages-Baker Resort                               -                 -                 -
1159   25302003               2000 Cashiers Overages-Baker Resort                               -                 -                 -
1160   25302013               2001 Cashiers Overages-Baker Resort                               -                 -                 -
1161   25302023               2002 Cashiers Overages-Baker Resort                               -                 -                 -
1162   25302033               2003 Cashiers Overages-Baker Resort                           (574.46)          (574.46)          (574.46)
1163   25302043               2004 Cashiers Overages-Baker Resort                           (996.50)          (996.50)          (996.50)
1164   25302053               2005 Cashiers Overages-Baker Resort                           (110.45)          (110.45)          (110.45)
1165   25302063               2006 Cashiers Overages-Baker Resort                           (206.35)          (206.35)          (220.54)
1166   25302073               2007 Cashiers Overages-Baker Resort                                               (0.01)            (0.36)
1167   25302101               Unapplied Conservation and Receivables                (1,129,592.13)      (1,366,328.13)    (1,366,328.13)
1168   25302221               Low Income Program - Electric                         (1,235,452.47)      (1,300,542.61)      (418,395.40)
1169   25302222               Low Income Program - Gas                              (1,186,104.53)      (1,287,102.25)    (1,076,300.86)
1170   25302231               Contra Low Income Program - Electric                            -                   -                 -
1171   25302232               Contra Low Income Program - Gas                                 -                   -                 -
1172   25303003               Other Def Cr-S. Reynolds Perform Based                          -                   -                 -
1173   25400001               Tenaska Disallowance Reserve                                    -                   -                 -
1174   25400011               Tenaska Disallowance Reserve Contra                             -                   -                 -
1175   25400021               Proceeds from Canwest Settlement                      (4,746,871.50)      (4,430,412.50)    (4,113,953.50)
1176   25400031               Rock Island Power Costs                                 (911,266.78)        (896,623.16)      (881,979.54)
1177   25400033               Gain from Sale of Former Bellevue GO Bu                         -                   -                 -
1178   25400041               Whitehorn 2 & 3 Lease                                           -                   -                 -
1179   25400043               Gain from Sale of Crossroads land and building                  -                   -                 -
1180   25400061               Unamortized Gain from Disp Allowance - Centra            (15,310.91)         (14,954.84)       (14,598.77)
1181   25400101               Unamortized Gain from Disp Allowance - Colstr         (1,660,602.97)      (1,628,043.55)    (1,595,484.13)
1182   25400111               Unamortized Gain from Disp Allowance - Colstr            (70,481.56)         (69,603.03)       (68,724.50)
1183   25400131               Unamort Gain from Disp Allow - Conserva                  (48,730.52)         (47,693.70)       (46,656.88)
1184   25400141               Gain on Sale Bellevue General Office -                (4,263,689.45)      (4,135,982.26)    (4,008,275.07)
1185   25400142               Gain on Sale Bellevue General Office -                (2,371,370.36)      (2,300,342.42)    (2,229,314.48)
1186   25400151               Gain on Sale Crossroads - Electric                      (608,304.78)        (589,990.83)      (571,676.88)
1187   25400152               Gain on Sale Crossroads - Gas                           (338,325.77)        (328,139.96)      (317,954.15)
1188   25400161               Gain on Sale Skagit Svc Ctr-Electric
1189   25400202               DETM - NW Pipeline Capacity Agreement                (32,029,113.65)     (31,351,837.65)   (30,651,986.65)
1190   25400212               DETM - Westcoast Pipeline Cap. 10% Agreement          (5,446,911.06)      (5,387,066.70)    (5,320,904.36)
1191   25400222               DETM - Westcoast Cap. Transition Agreement            (4,202,880.00)      (4,045,156.00)    (3,882,175.00)
1192   25500002               Accum Defer Inv Tax Cr - Gas                          (8,165,809.00)      (8,165,809.00)    (8,165,809.00)




       11/21/2010                                                        Page 59
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 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
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 5                                                                                                   -                  -                  -


 6     Account      Co. Code                  Account Description                         Mar-07             Apr-07             May-07
1193   25500022                Accum Defer Inv Tax Cr - Gas                                 6,606,098.00       6,660,098.00       6,710,098.00
1194   25600031                Def Gains - Disp Utility Plant 7/1/92 - 6/30/               (1,997,762.07)     (1,937,325.52)     (1,876,888.97)
1195   25600051                Def Gains fr Disp Utility Plant - Elec                        (397,351.38)       (385,450.01)       (373,548.64)
1196   25600052                Def Gains for Disp Utility Plant - Gas                            (564.19)           (564.19)           (564.19)
1197   25600061                Deferred Gains post 12/31/05 Property s                       (388,464.21)       (395,294.15)       (402,227.88)
1198   25700013                Unamort Gain on Reqired Debt-WNG MTN 7.                       (463,822.97)       (453,739.86)       (443,656.75)
1199   25700023                Unamort Gain on Reqired Debt-8.231% Cap                               -                  -                  -
1200   25700033                Unamort Gain on Reacquired Debt-6.25% M                               -                  -                  -
1201   28200002     GDFIT-Rcls Deferred Inc Tax - Liberalized Deprec                     (175,607,451.67)   (176,340,451.67)   (177,082,451.67)
1202   28200013                Deferred Tax - Common Depreciation
1203   28200101                Major Projects - Property Tax Expense                       (2,580,000.00)     (2,548,000.00)     (2,520,000.00)
1204   28200111                Def Inc Tax - Pre 1981 Additions                              (371,640.00)       (366,640.00)       (361,640.00)
1205   28200121                Def Inc Tax - Post 1980 Additions                         (427,724,072.00)   (432,893,072.00)   (436,458,072.00)
1206   28200131                Colstrip 3 & 4 Deferred Inc Tax                               (694,000.00)       (679,000.00)       (664,000.00)
1207   28200141                Excess Def Taxes - Centralia Sale                              (32,874.00)        (32,874.00)        (32,874.00)
1208   28200142     GDFIT-Rcls Accum Defered Income Tax - Gas                                        -                  -                  -
1209   28200151     CDFIT-Rcls Def FIT Indirect Cost Adj - Electric                                  -                  -                  -
1210   28200152     CDFIT-Rcls Def FIT Indirect Cost Adj - Gas                                       -                  -                  -
1211   28200161                Def FIT Removal Cost                                       (22,438,766.00)    (22,962,766.00)    (23,486,766.00)
1212   28300011                Def FIT White River                                         (4,155,604.00)     (4,155,604.00)     (4,155,604.00)
1213   28300021                Def Tax - Environmental Recoveries                                    -                  -                  -
1214   28300022     GDFIT-Rcls Deferred Inc Tax - Envirnonmental                                     -                  -                  -
1215   28300023     CDFIT-Rcls Def Tax - CLX Amortization                                 (19,207,786.00)    (18,722,786.00)    (18,237,786.00)
1216   28300032     GDFIT-Rcls Deferred Inc Tax - Other Utility                                      -                  -                  -
1217   28300033     CDFIT-Rcls Def FIT Pension                                            (41,514,551.00)    (41,520,551.00)    (41,526,551.00)
1218   28300041                DFIT - FAS 133 LT Liability - Electric                      (2,744,922.00)     (2,744,922.00)     (2,744,922.00)
1219   28300042     GDFIT-Rcls Def FIT Environ - UG920781                                            -                  -                  -
1220   28300043     CDFIT-Rcls Def FIT Bond Related                                        (7,705,943.00)     (7,678,943.00)     (7,652,943.00)
1221   28300052     GDFIT-Rcls Def FIT LFSH - UG920782                                               -                  -                  -
1222   28300062     GDFIT-Rcls FIT Def LFSH Regional - UG930287                                      -                  -                  -
1223   28300072     GDFIT-Rcls FIT Def AWH 60% Effic - UG930287                                      -                  -                  -
1224   28300082     GDFIT-Rcls FIT Def AFUCE on 18676-18677 - UG930287                               -                  -                  -
1225   28300092     GDFIT-Rcls FIT Def Energy Matchmaker - Weatherization                            -                  -                  -
1226   28300102     GDFIT-Rcls FIT Deferred on 18231 & 18251                                         -                  -                  -
1227   28300112     GDFIT-Rcls FIT Deferred on 18232 & 18252                                         -                  -                  -
1228   28300122     GDFIT-Rcls FIT Deferred on 18233 & 18253                                         -                  -                  -
1229   28300132     GDFIT-Rcls FIT Deferred on 18234 18253 & 18254                                   -                  -                  -
1230   28300141                FIT-FAS 133 - PCA Derivative                                          -                  -                  -
1231   28300142     GDFIT-Rcls FIT Deferred on 18239                                                 -                  -                  -
1232   28300153     GDFIT-Rcls Deferred Income Tax - Thermal Energy                                  -                  -                  -
1233   28300162                DFIT - FAS 133 LT Liability - Gas                                     -                  -                  -
1234   28300172                DFIT - Loss on Sale of Everett Building                     (1,375,000.00)     (1,375,000.00)     (1,375,000.00)
1235   28300183     GDFIT-Rcls Deferred Income Tax - Therm Rail                                      -                  -                  -
1236   28300191                Duvall Sub Land Exchge - Def Inc Tax                                  -                  -                  -
1237   28300193                Deferred Income Tax - SAP Amortization                      (1,964,254.00)     (1,818,254.00)     (1,672,254.00)
1238   28300211                DFIT - 2006 Storm Excess Costs                             (37,939,000.00)    (37,766,000.00)    (37,765,000.00)
1239   28300231                Def Tax -Schedule 94 - Residential Exchange
1240   28300241                DFIT - Section 263 A Deductible Costs                           (3,750.00)         (3,750.00)         (3,750.00)
1241   28300251                Def FIT - 1/16/00 Wind Storm Damage                                   -                  -                  -
1242   28300261     CDFIT-Rcls Def FIT Bond Redemption Costs                                         -                  -                  -
1243   28300301                Def FIT - 12/04/03 Wind Storm Damage                        (2,785,000.00)     (2,700,000.00)     (2,615,000.00)
1244   28300321                AFUCE Deferred Taxes                                            (6,544.90)         (6,544.90)         (6,544.90)
1245   28300331                Def Tax - Interest Inc - HEDC                                  (36,791.00)        (36,791.00)        (36,791.00)
1246   28300341                Def Tax - Fredonia Turbine Lease                            (1,681,573.00)     (1,703,573.00)     (1,725,573.00)
1247   28300361                Accum Def Tax Liability - SFAS 109                         (86,304,689.00)    (86,304,689.00)    (86,304,689.00)




       11/21/2010                                                              Page 60
           A         B                             C                                  K                    L                   M
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                             -                    -                    -


 6     Account Co. Code                   Account Description                       Mar-07               Apr-07               May-07
1248   28300362 GDFIT-Rcls Def FIT - FAS 109                                        (24,622,624.00)      (24,622,624.00)      (24,622,624.00)
1249   28300371            Superfund Site Cleanup                                              -                    -                    -
1250   28300401            1996 Holiday Storm                                                  -                    -                    -
1251   28300411            11/23/98 Storm Loss                                                 -                    -                    -
1252   28300431            Deferred Taxes WNP#3                                     (11,361,302.00)      (11,221,302.00)      (11,090,302.00)
1253   28300442 GDFIT-Rcls Accum Def Inc Tax - Gas                                             -                    -                    -
1254   28300451            Accum Def Inc Tax - Tenaska Purchase                      (8,721,000.00)       (8,600,000.00)       (8,479,000.00)
1255   28300452 GDFIT-Rcls FIT - Tight Sands Credit (TSCR)                                     -                    -                    -
1256   28300461            Accum Def Inc Tax - Cabot Gas Contract                      (675,000.00)         (592,000.00)         (513,000.00)
1257   28300462 GDFIT-Rcls Investment Tax Credit Not Recognized                                -                    -                    -
1258   28300471            Deferred Income Tax - Virtual Right of Way Pr             (6,528,000.00)       (6,399,000.00)       (6,270,000.00)
1259   28300481            Deferred FIT - FAS 133                                              -                    -                    -
1260   28300501 CDFIT-Rcls IRS Carryover Adjustments (a)                               (446,000.00)         (476,000.00)         (506,000.00)
1261   28300503            DFIT - FAS 133 Frwd Swap Int LT                           (7,026,903.00)       (7,006,175.00)       (6,985,447.00)
1262   28300511            Deferred FIT - PCA Customer Portion                       (1,785,000.00)       (1,785,000.00)       (1,785,000.00)
1263   28300513 CDFIT-Rcls Indirect Cost Adjustment(b)                                         -                    -                    -
1264   28300531            DFIT - 2007 Storm Damage Deferred                           (257,000.00)         (224,000.00)         (264,000.00)
1265   28300541            DFIT - Goldendale Deferral - UE-070533                      (367,000.00)         (361,000.00)       (1,685,000.00)
1266   28300551            DFIT - Goldendale Carrying Costs - UE-070533                  (2,000.00)           (2,000.00)          (20,000.00)
1267   43700003            Div Declared - Preferred Stock 4.70%                                -                    -                    -
1268   43700013            Div Declared - Preferred Stock 4.84%                                -                    -                    -
1269   43700023            Div Declared - Preferred Stock 7.75%                                -                    -                    -
1270   43700043            Div Declared - Preferred Stock Series II 7.45                       -                    -                    -
1271   43800003            Dividends Declared - Common Stock                         26,255,460.42        26,255,460.42        52,652,584.12
1272   TOTAL CAPITALIZATION & LIABILITIES                                        (7,165,653,003.00)   (7,113,876,101.48)   (7,027,438,301.90)
1273                                                                                           -                    -                    -
1274
1275




       11/21/2010                                                      Page 61
         A         B                               C                                   N                         O                    P
1    Puget Sound Energy
2    Balance Sheet Detail
3    9/30/2007                                                                                                                            396,750
4
5                                                                                                -                        -                    -


6    Account Co. Code                       Account Description                        Jun-07                  Jul-07               Aug-07
7    10100001               Electric - Plant in Service                              5,497,715,985.51        5,504,167,494.48     5,523,457,387.27
8    10100001ARC                                                                          1,099,670.00
                            Electric - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates      1,099,670.00         1,099,671.00
9    10100011               ARC - Electric Plant                                                   -                      -                    -
10   10100002               Gas - Plant in Service                                   2,159,976,134.74        2,174,556,692.91     2,187,432,855.02
11   10100012               ARC - Gas Plant                                                        -                      -                    -
12   10100003               Common - Plant in Service                                  455,295,080.55          461,937,255.60       462,715,196.28
13   10100003ARC                                                                             12,097.00
                            Common - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates           12,097.00            12,097.00
14   10110001               Whitehorn Capital Lease                                      22,923,089.16          22,909,538.39        22,895,562.53
15   10191001               Encogen - Plant in Service                                             -                      -                    -
16   10200001               Electric - Plant Purchased or Sold                                     -                      -                    -
17   10200011               Sale of Skookumchuck                                                   -                      -                    -
18   10500001               Electric - Plant Held for Future Use                          8,396,523.38           8,438,443.37         8,440,856.18
19   10500002               Gas - Plant Held for Future Use                                  64,439.34              64,439.34            64,439.34
20   10700001               Electric - Construction Work in Progress                   165,934,198.19          181,860,374.70       185,447,479.81
21   10700002               Gas - Construction Work in Progress                          48,058,210.43          48,042,601.99        45,726,803.85
22   10700003               Construction Work in Process - Common Plant                  20,792,692.81          18,819,235.54        20,667,015.73
23   10700013               Construction Support Clearing - Common                         (889,401.77)         (1,739,326.81)       (2,850,215.91)
24   10700021               CWIP/Retention Clearing (Debit) - Electric                       21,790.13              21,790.13            21,790.13
25   10700022               CWIP/Retention Clearing (Debit) - Gas                                  -                      -                    -
26   10700041               CWIP SP Accrual - Electric                                   13,365,933.92          12,546,673.00        10,111,975.85
27   10700042               CWIP SP Accrual - Gas                                        17,463,717.42          19,181,249.17        17,794,594.34
28   10800001               Elec-Accum Depreciation                                 (2,251,740,072.28)      (2,249,325,511.44)   (2,238,233,969.67)
29   10800001ARC                                                                            (91,326.00)
                            Elec-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rate             (92,495.63)          (93,665.11)
30   10800002               Gas-Accum Depreciation                                    (692,228,479.28)        (695,440,589.02)     (683,857,050.42)
31   10800003               Common-Accum Depreciation                                   (33,155,146.08)        (33,481,479.87)      (27,854,934.87)
32   10800003ARC                                                                            (11,658.00)
                            Common-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rates          (11,658.00)          (11,658.00)
33   10800041               Elec-RWIP-Mass C.O.R./Salvage                                16,534,097.16           6,729,494.94        (1,050,841.11)
34   10800042               Gas-RWIP-Mass C.O.R./Salvage                                  4,575,072.53           3,108,394.61        (3,378,085.33)
35   10800043               Common-RWIP-Mass C.O.R./Salvage                               4,172,195.70           4,008,375.10        (2,204,347.90)
36   10800051               Elec-RWIP-Specific C.O.R./Salvage                               622,437.62             692,557.93           777,396.88
37   10800052               Gas-RWIP-Specific C.O.R./Salvage                              3,456,967.93           4,171,254.46         3,674,416.46
38   10800061               Accum Depreciation Non-legal Cost of Removal                (33,504,738.00)        (33,504,738.00)      (33,504,738.00)
39   10800062               Accum Depreciation Non-legal Cost of Removal              (100,147,248.00)        (100,147,248.00)     (100,147,248.00)
40   10800071               Contra Accum Depreciation Non-legal Cost of Remova           33,504,738.00          33,504,738.00        33,504,738.00
41   10800072               Contra Accum Depreciation Non-legal Cost of Remova         100,147,248.00          100,147,248.00       100,147,248.00
42   10800201               Elec-Accum Depreciation AMA Reserve                             223,992.83                    -                    -
43   10800202               Gas-Accum Depreciation AMA Reserve                              (92,494.49)                   -                    -
44   10800203               Common-Accum Depreciation AMA Reserve                           273,185.39                    -                    -
45   10800501               Elec-Accum Depreciation -PP                                                            366,304.24           366,304.24
46   10800502               GAS-Accum Depreciation -PP                                                              19,426.22            19,426.22
47   10800541               Elec-RWIP-CED3 C.O.R./Salvage-PP
48   10800543               Common-RWIP-RET1 C.O.R./Salvage PP
49   10800552               Gas-RWIP-RET1 C.O.R./Salvage PP
50   10891001               Accum Dep - Encogen                                                    -                      -                   -
51   11100001               Elec-Accum Depreciation                                      (8,441,673.86)         (8,635,703.95)      (8,829,733.37)
52   11100002               Gas-Accum Depreciation                                       (8,913,162.86)         (9,038,479.23)      (9,163,701.75)
53   11100003               Common-Accum Depreciation                                 (199,401,504.43)        (202,534,240.80)    (205,634,233.39)
54   11100091               Elec-Accum Provisions for Retired Assets                               -                      -                   -
55   11100092               Gas-Accum Provisions for Retired Assets                                -                      -                   -
56   11400001               Electric - Plant Acq Adj. Milwaukee RR                          946,172.25             946,172.25          946,172.25
57   11400002               Gas - Plant Acquisition Adjustment                                     -                      -                   -
58   11400011               Electric - Plant Acq Adj. DuPont                                302,358.01             302,358.01          302,358.01
59   11400031               Acquisition Adjustment - Encogen                             76,622,596.84          76,622,596.84       76,622,596.84
60   11491001               Acquisition Adjustment - Encogen                                       -                      -                   -
61   11500001               Accum Amort Acq Adj. Milwaukee RR - Electric                   (654,489.00)           (656,639.00)        (658,789.00)
62   11500002               Gas - Accum Prov for Amort of Plant Acquis Ad                          -                      -                   -
63   11500011               Accum Amort Acq Adj. DuPont - Electric                         (254,799.10)           (255,732.43)        (256,665.76)
64   11500031               Accumulated Amort Acqu Adj. - Encogen                       (35,944,788.66)        (36,165,863.66)     (36,386,938.66)
65   11591001               Accum Amort Acquis Adjust - Encogen                                    -                      -                   -
66   11730002               Gas Stored at JP Reservoir - Noncurrent                       5,942,948.96           6,001,972.18        6,090,396.97
67   12100003               Nonutility Property                                             217,506.55             179,260.34          288,787.82
68   12100013               Nonutility Plant in Service                                   2,886,615.01           2,873,831.79        2,873,831.79
69   12100503               Non-Utility Property - PP
70   12100513               Non-Utility Property - PP
71   12200003               Accum Prov for Deprec & Amort - Nonutil                        (445,522.25)           (445,522.25)        (445,522.25)
72   12310000               Invest in Assoc.-Other than Rainier Receivables            290,091,940.16          260,174,022.00      134,420,016.09
73            1019
     12310000(RR)           Invest in Assoc.-Rainier Receivables                                   -                      -                   -
74   12400013               Other Investments - Stock Misc                                  100,000.00             100,000.00          100,000.00
75   12400043               Other Investment Life Insurance                              57,864,343.00          57,864,343.00       57,864,343.00
76   12400063               Other Investments - Ramgen Power System                        (100,000.00)           (100,000.00)        (100,000.00)
77   12400373               Notes Rec - Misc                                                 (4,728.62)             (4,728.62)          (4,728.62)


     11/21/2010                                                        Page 62
          A         B                              C                                N                 O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                396,750
4
5                                                                                            -                 -                   -


 6    Account Co. Code                      Account Description                   Jun-07            Jul-07            Aug-07
 78   12400383               Notes Rec - River Oak                                           -                 -                 -
 79   12400483               Notes Rec - Sheridan                                      17,277.56         17,277.56         17,277.56
 80   12400503               Notes Rec - Intolight                                  1,535,567.60      1,582,962.03      1,608,945.49
 81   12400543               Notes Rec - Petersen Family Ltd.                                -                 -                 -
 82   12400553               Notes Rec - BOA Keyport Lighting & Capa                  574,176.39        558,083.09        541,989.79
 83   12400603               Notes Rec - Alaska Power & Telephone                            -                 -                 -
 84   12400633               Notes Rec - Glenn S. Cook                                       -                 -                 -
 85   12400653               Notes Rec - Bernie & Doris Larson                               -                 -                 -
 86   12400663               Notes Rec - Greenwater L.L.C.                                   -                 -                 -
 87   12400673               Notes Rec - Newcastle Homeowners' Assoc.                  17,392.20         17,392.20         17,392.20
 88   12400683               Notes Rec - AP&T Promissory Bad Debts R                         -                 -                 -
 89   12400703               Note Rec - Sorestad                                             -                 -                 -
 90   12400713               Note Rec - Mt. Erie                                             -                 -                 -
 91   13100033               Cash - Seafirst - Check Clearing Account                        -                 -                 -
 92   13100053               Cash - First Union - PSE A/P C/D - 1069509                      -                 -                 -
 93   13100143               Cash - Wells Fargo - WNG CBR - 4159652569                       -                 -                 -
 94   13100153               Cash - Seafirst - PSPL Non-CLIP - Clsd 10/97                    -                 -                 -
 95   13100293               Cash - Seafirst - WNG Disburse - 158                            -                 -                 -
 96   13100300  1020         Cash - PE Key Bank 7738                                         -                 -                 -
 97   13100353               Cash-Key Bank-Flexben-6467                                      -                 -                 -
 98   13100543               Cash - State Bank - Concrete                             245,917.74         88,333.22        133,130.73
 99   13100563               US Bank - General Account 1775586                      1,315,970.15        891,925.70        965,753.25
100   13100573               US Bank - Damage Claims 1771847                         (742,788.79)      (738,605.75)      (739,890.45)
101   13100583               Cash - Bank of Amer - Cr Bal Refnd - 32                         -                 -                 -
102   13100771               Conservation Trust Restricted Cash                              -                 -                 -
103   13100773               Cash - Residential Exchange - Restricte                         -                 -                 -
104   13100783               Cash - BofA - Credit Card Payments-3751                         -                 -                 -
105   13101003               Cash-UBOC-Payment Processing Bothell 44                7,711,427.03     10,797,536.13      8,005,842.43
106   13101013               Cash-UBOC-Bill Payment Consolidator 443                   (4,870.00)              -             (934.86)
107   13101023               Cash-Key Bank-Concentration 47968102460                1,158,360.60      1,319,603.82      3,083,557.39
108   13101033               Cash-Key Bank-PSE Receipts 479681024614                2,238,890.62        744,549.51        480,002.08
109   13101043               Cash-Key Bank-Direct Debit Deposit AFT4                         -                 -                 -
110   13101063               Cash-Key Bank-Baker Recreation 47968102                      680.07          6,891.55         (1,598.03)
111   13101073               Cash-Key Bank-Internet Receipts Bill479                         -                 -                 -
112   13101083               Cash-Key Bank-Credit Card Receipts 4796                    8,749.85         21,076.06         12,669.90
113   13101093               Cash-Key Bank-Payroll 190994701174                         1,688.32     (2,489,761.51)        (2,687.76)
114   13101103               Cash-Key Bank-Credit Balance Refund 190                         -                 -                 -
115   13101113               Cash-Key Bank-Accounts Payable 19099470               (8,232,002.01)   (11,264,839.65)    (5,449,737.51)
116   13101123               Cash-Key Bank- SAP Credit Balance Refun                 (920,787.39)      (991,125.21)    (1,075,830.99)
117   13101133               Cash-Key Bank- Checkfree                                        -                 -                 -
118   13101143               Cash-Citibank-Direct Debit Deposit AFT                   321,749.38        289,507.79        386,477.55
119   13101153               Cash - Citibank E-Payment                                   (222.49)             5.48              5.48
120   13108123               First Un - Clearing A/P Disb.                                   -                 -                 -
121   13108243               Cash - Bank of America - A/P Disbursement                       -                 -                 -
122   13109993               CLX Cash Clearing                                         39,895.82        181,206.15        132,145.79
123   13400011               Other Special Deposits                                          -                 -                 -
124   13400012               Other Special Deposits - Gas                                    -                 -                 -
125   13400021               PSE Merchant Deposit - Transmission                      326,667.00        326,667.00        326,667.00
126   13400031               PSE Transmission Contra - Merchant Deposit              (326,667.00)      (326,667.00)      (326,667.00)
127   13400041               BPA Cross-Cascades Transmission Request                         -                 -          182,400.00
128   13400051               BPA Fredrickson 1 Transmission Request                          -                 -                 -
129   13400061               BPA Hopkins Ridge Transmission Request                                            -           18,512.00
130   13400071               BPA Linden Transmission Request Deposit                                           -           68,096.00
131   13400063               Other Special Deposits                                          -            6,710.00               -
132   13400073               PSE Ben Protect Trust-Bank of NY Money                 2,006,114.19      2,006,114.19      2,015,035.45
133   13400081               BPA Saddleback Transmission Request Deposit
134   13400083               Payroll - Health / Dependent Spending Deposit             53,914.47         30,605.58         30,605.58
135   13400093               Health / Dependent Spending Deposit - Year 2                    -           53,914.47         53,914.47
136   13500003               Petty Cash                                                84,384.97         84,384.97         84,384.97
137   13500041               Freddie #1 Operating Advance                             212,960.92        310,715.88        238,098.74
138   13500051               Colstrip 500KV Transmission O&M Operati                   73,353.00         73,353.00         73,353.00
139   13500061               Colstrip 1&2 Operating Advance                         1,111,218.00      1,111,218.00      1,111,218.00
140   13500071               Colstrip 3&4 Operating Advance                           888,932.00        888,932.00        888,932.00
141   13500073               Stock Exch Fractional Shares                                    -                 -                 -
142   13500081               Credit Balance Refunds                                          -                 -                 -
143   13500142               Refunds - SeaFirst #68523505                                    -                 -                 -
144   13500153               Workers Comp - ESIS Working Fund                          31,423.77         67,524.90         22,381.78
145   13500163               Working Fund - Baker Lodge                                      -                 -                 -
146   13500172               Northwest Permits Operating Advance- Gas                        -                 -                 -
147   13500173               RW (Right of Way) Easements & Permits                      3,214.47          3,214.47          3,735.74
148   13501001               Working Fund - Agent (Encogen)                                  -                 -                 -


      11/21/2010                                                        Page 63
          A         B                             C                                N                   O                  P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                               396,750
4
5                                                                                             -                 -                  -


 6    Account Co. Code                      Account Description                 Jun-07              Jul-07             Aug-07
149   13600003               Temporary Cash Investments-Non Tax Exempt                      -                   -       53,400,000.00
150   13600013               Temporary Cash Investments-Taxable                    1,200,000.00                 -        5,400,000.00
151   13600403               Temporary Cash Investments- Key Bank
152   14100183               S-T Notes Rec - Misc                                      4,728.62            4,728.62           4,728.62
153   14100301               Notes Rec Line Extensions                             2,397,770.70        2,321,532.19       2,321,532.19
154   14200003               Customer Accounts Receivable                           (225,888.34)        (198,225.27)       (529,299.55)
155   14200010  1020         Account Receivable                                  224,962,021.65      195,064,933.62      69,496,212.42
156   14200011               Elec/Cust Accounts Receivable CLX                   118,912,315.25      115,010,873.20     101,723,810.42
157   14200012               Gas - Cust Accts Rec - Unprocessed Rece                        -                   -                  -
158   14200020  1020         Secure Pledge Accounts Receivable                    50,000,000.00       60,000,000.00     170,000,000.00
159   14200033               Unearned Carrying Charges                                      -                   -                  -
160   14200043               A/R Merchandise                                                -                   -                  -
161   14200052               Gas- Cust Accounts Receivable CLX                    61,568,200.29       47,347,173.58      40,986,952.72
162   14200061               Accounts Receivable - PSE Customers - E            (118,912,315.25)    (115,010,873.20)   (101,723,810.42)
163   14200062               Accounts Receivable - PSE Customers - G             (61,568,200.29)     (47,347,173.58)    (40,986,952.72)
164   14200063               Subordinated Note Receivable from RR                           -                   -                  -
165   14200073               A/R Short-Term Securitization Agreemen                         -                   -                  -
166   14200101               Discount for NPV - Elect                                412,474.45          412,512.09         417,708.19
167   14200102               Discount for NPV - Gas                                  200,621.16          156,187.22         155,461.94
168   14209993               Cust Accounts Receivable Clearing - CLX             (12,715,955.59)     (16,926,061.15)    (21,955,437.53)
169   14300003               Accts Rec - Misc -401k forfeiture accou                   7,254.57            8,618.80          10,401.53
170   14300061               Canwest Settlement Receivable                                  -                   -                  -
171   14300062               Gas Off System Sales - Other Accts Rec               30,840,265.30       40,348,536.08      38,397,045.62
172   14300071               A/R Hopkins BPA Transm Int Recble 05TX-11905              7,618.22            7,275.80          14,212.83
173   14300072               Jackson Prairie / NW Pipeline - Other A/R             1,663,929.44        1,127,564.71         824,373.11
174   14300082               Jackson Prairie / WWP - Other A/R                     1,478,445.90        1,127,564.60         824,373.15
175   14300101               A/R Hopkins BPA Transm Int Recble 02TX-11040            912,621.77          959,165.62          32,097.32
176   14300141               Power Sales - Other Accts Rec                        10,720,799.67       18,157,769.96      24,680,243.14
177   14300151               Transmission - Other Accts Rec                        1,218,168.14          609,639.24         415,001.07
178   14300171               BPA Residential Exchange - Other Accts Rec                     -                   -                  -
179   14300211               A/R - Crystal Mountain Insurance Receivable          12,615,227.72       12,615,227.72      12,615,227.72
180   14300213               Other Accts Rec - Misc                                      744.85                 -                  -
181   14300323               Emp Rec / Payroll Advances & Misc - OARM                       -                   -                  -
182   14300333               Loans - Exit Payback - Other Accts Rec                  200,606.04          198,702.60         196,831.72
183   14300353               A/R - Damage Claims - CLX                             4,140,172.78        4,028,046.00       4,267,290.56
184   14300363               A/R - Energy Diversion - CLX                             29,780.50           30,915.18          31,823.71
185   14300373               A/R - Vandalism - CLX                                          -                   -                  -
186   14300383               A/R - Subsidiaries - CLX                                 11,716.02           78,013.65          36,886.58
187   14300393               A/R - Miscellaneous - CLX                            11,783,574.22        9,459,999.82       9,534,981.22
188   14300401               California ISO/PX Receivables                        21,062,818.80       21,062,818.80      21,062,818.80
189   14300411               Electric - Water Heater Financing - Oth                        -                   -                  -
190   14300441               Whitehorn Unit 2 Reimbursable Repair Co               2,230,100.00        2,230,100.00       2,310,993.07
191   14300451               A/R - Goldendale Insurance Receivable
192   14300523               A/R-Mellon Investor Services                                     -                 -                 -
193   14300533               A/R-Treble Damages                                        704,473.84        609,700.51        640,463.65
194   14300603               A/R - Merchandise - CLX                                          -                 -                 -
195   14300613               A/R CARS Conversion - CLX                                        -                 -                 -
196   14300623               A/R - Damage Claim Conversion - CLX                        11,492.88         11,252.82         11,027.76
197   14300701               A/R - Powerex Power Exchange                                     -           99,900.86        514,542.64
198   14300901               A/R - Refundable Federal Fuel Tax                         386,893.27        386,893.27        386,893.27
199   14301001               A/R - Encogen (GP)                                               -                 -                 -
200   14301003               Account Receivable Reconciliation Accou                                            -                 -
201   14301022               Refundable GST on PSE Gas Purchase                    7,201,315.80        8,683,027.59     10,088,082.50
202   14400011               Electric APUA - Customer Accts Receivab                (707,780.01)        (693,110.99)      (636,124.63)
203   14400032               Gas - APUA - Customer Accts Receivable                 (301,587.82)        (229,335.53)      (206,630.79)
204   14400041               Electric - APUA - California ISO/PX Rec                        -                   -                 -
205   14400061               Discount for uncollectible accounts - E                 707,780.01          693,110.99        636,124.63
206   14400062               Discount for uncollectible accounts - G                 301,587.82          229,335.53        206,630.79
207   14400071               APUA - Electric Counterparties                         (452,012.51)        (452,012.51)      (452,012.51)
208   14400213               APUA - Damage Claims - CLX                             (629,580.05)        (657,046.16)      (669,220.40)
209   14400223               APUA - Energy Diversion - CLX                               146.84              479.08          2,716.51
210   14400233               APUA - Vandalism - CLX                                         -                   -                 -
211   14400253               APUA - Miscellaneous - CLX                                7,415.56          (27,129.85)        45,433.40
212   14400263               APUA - Merchandise - CLX                                       -                   -                 -
213   14400273               APUA - CARS Conversion-CLX                                     -                   -                 -
214   14400293               APUA-Treble Damages                                    (704,473.84)        (609,700.51)      (640,463.65)
215   14600000               Intercompany accounts receivable                      1,406,103.01        1,431,478.75      1,624,872.73
216   14600010  1020         Intercompany Accounts - PSE Funding                       1,000.00            1,000.00          1,000.00
217   15100021               Fuel Stock - Colstrip 1&2                             1,224,633.31          829,931.82      1,131,315.63
218   15100031               Fuel Stock - Colstrip 3&4                             1,335,254.91        1,606,380.81      1,387,732.84
219   15100041               Fuel Stock - Colstrip 3&4 Fuel                          287,551.99          280,165.99        288,821.99


      11/21/2010                                                      Page 64
          A         B                               C                                N                 O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                 396,750
4
5                                                                                              -                 -                  -


 6    Account Co. Code                       Account Description                   Jun-07            Jul-07            Aug-07
220   15100061               Fuel Stock - Crystal Mountain                                    -                -                  -
221   15100081               Fuel Stock - Whitehorn #1                                 833,489.38     1,856,975.86       1,856,975.86
222   15100091               Fuel Stock - Frederickson #1                              761,397.69       761,397.69         761,397.69
223   15100101               Fuel Stock - Fredonia 1&2                               1,027,464.54         3,978.06                -
224   15100121               Fuel Stock - Frederickson #1                                     -                -                  -
225   15100122               Fuel Stock - Propane SWARR Station                        295,169.81       295,169.81         295,169.81
226   15100151               Fuel Stock - Whitehorn Non-Core Gas Inv                          -                -                  -
227   15100161               Fuel Stock - Frederickson Non-Core Gas                           -                -                  -
228   15100171               Fuel Stock - Fredonia Non-Core Gas Inve                          -                -                  -
229   15100181               Fuel Stock - Colstrip 1&2 Propane                         161,281.11       159,494.11         135,869.11
230   15100201               Fuel Stock - Tenaska - Oil                              1,314,091.88     1,314,091.88       1,314,091.88
231   15100211               Fuel Stock - Pooled CT Non-Core Gas Inv                   312,556.20       170,096.72        (115,133.91)
232   15101001               Fuel Stock - Encogen Oil                                         -                -                  -
233   15101011               Fuel Stock - Encogen Natural Gas                                 -                -                  -
234   15111001               Fuel Stock - Encogen Oil                                  470,736.10       470,189.36         470,189.36
235   15111011               Fuel Stock - Encogen Natural Gas                                 -                -                  -
236   15400023               Inventory - Pre-Capitalized Material                    9,827,579.20     9,844,384.63      10,836,753.98
237   15400031               Plant Materials - Colstrip 1 & 2                        3,217,316.87     3,284,622.87       3,320,524.87
238   15400033               Inventory Reserve Account - Pre-Capitalized M          (9,827,155.23)   (9,844,384.63)    (10,836,753.98)
239   15400041               Plant Materials - Colstrip 3 & 4                        2,478,010.79     2,528,491.79       2,555,419.79
240   15400061               Encogen Storeroom                                       1,641,599.37     1,641,403.25       1,641,403.25
241   15400071               Hopkins Ridge Storeroom                                    65,612.00        65,612.00          65,612.00
242   15400081               Wild Horse Wind Farm Storeroom                            108,211.00       108,211.00         108,211.00
243   15400101               Electric - Plant Material & Supplies                   37,760,435.49    36,816,434.15      38,689,134.13
244   15400102               Gas - Plant Material & Supplies                         6,690,067.21     6,981,113.45       7,083,203.19
245   15400103               Plant Material & Supplies                               3,255,497.84     3,220,703.03       3,275,425.94
246   15400111               Inventory - Fredonia                                      159,793.00       159,793.00         159,793.00
247   15400121               Inventory - Fredrickson                                 1,020,327.69     1,020,327.69       1,020,327.69
248   15400131               Inventory - Whitehorn                                      92,043.40       494,401.01         494,401.01
249   15400141               Inventory - Goldendale                                  1,065,358.00     1,065,358.00       1,065,358.00
250   15400201               CT Site Inventories                                        67,851.95        67,851.95          67,851.95
251   16300023               Undistributed Stores Expense                            1,735,690.36     1,683,054.66       1,633,356.84
252   16300063               Undistributed Substation Equipment Stor                   778,142.10       771,564.28         886,828.64
253   16300073               Undistributed Communications Equip Stor                          -                -                  -
254   16300083               Undistributed Intolight Stores Expense                           -                -                  -
255   16410002               SGS-1 Gas Stored Underground                           30,714,619.61    33,119,989.36      34,130,992.82
256   16410012               SGS-2 Gas Stored Underground                            8,156,131.96     7,877,582.27       7,632,956.66
257   16410022               Clay Basin Gas Storage - 00925                         42,764,580.35    46,476,356.96      48,506,053.36
258   16410042               AECO - Gas Stored Underground                           5,480,270.26     7,249,455.45       7,249,455.45
259   16420002               Liquefied Natural Gas Stored                              576,201.30       576,201.30         576,201.30
260   16420012               LNG - Gig Harbor                                           91,766.09        91,766.09          91,766.09
261   16500002               Gas - Prepaid Insurance                                    20,639.62        18,346.33          16,053.04
262   16500013               Prepmts - Puget Auto / General Liability                  967,479.06       785,619.25         603,759.44
263   16500011               Prepmts - Tucannon                                               -                -                  -
264   16500021               Prepmts - WIES - Blackout / Brownout                       20,865.99       287,977.08          17,072.17
265   16500031               Prepmts - BPA Reconductor Agreement                              -                -                  -
266   16500033               Prepmts - Puget Crime Insurance                            16,608.10        14,235.52          11,862.94
267   16500043               Prepmts - Puget Dir & Officers Liab Ins                 1,508,340.23     1,349,567.56       1,190,794.89
268   16500051               Prepmts - BC Auto Liability                                  (621.00)       44,547.75          40,497.95
269   16500063               Prepmts - Puget Workman's Comp - Aegis                     74,228.09        59,382.47          44,536.85
270   16500073               Prepmts - Workman Comp / Letters of Credit                 77,721.84        73,755.99          66,790.14
271   16500083               Prepmts - All Risk Property Insurance                   1,435,869.01     1,276,328.01       1,116,787.01
272   16500093               Prepmts - King Air Aircraft Insurance                      10,093.75         8,075.00           6,056.25
273   16500103               Prepmts - M&M Consulting Fee                               55,000.02        36,666.69          18,333.36
274   16500113               Prepmts - Pollution Control Bond                          242,790.00       212,441.25         182,092.50
275   16500123               Prepaid- Transmission software                            316,410.01       263,675.01         210,940.01
276   16500241               Prepayments - Hopkins Ridge Prop Insurance                       -                -                  -
277   16500253               Prepmts - Misc - Prepaid Insurance                         17,576.87        13,668.12          14,277.37
278   16500263               Prepmts - Payroll Taxes                                          -                -                  -
279   16500282               Prepaid Stanfield Meter Station Upgrade                          -                -                  -
280   16500283               Prepaid SAP Support                                       439,391.76       366,159.81         292,927.86
281   16500313               Prepayments - Misc Employee Benefits                             -                -                  -
282   16500333               Prepmts - Heavy Vehicle Licenses                              282.50              -             3,107.50
283   16500341               Prepmts - License Fee - Users of Water                           -                -                  -
284   16500343               Prepmts - 3 yr. Websense License                           51,425.00        49,912.50          48,400.00
285   16500361               Prepmts - Electric - Municipal Taxes                             -                -                  -
286   16500373               Prepmts - Interest                                        926,123.49       650,807.63         341,725.04
287   16500383               Microsoft Maintenance Contract
288   16500393               Prepmts - State Street Cond Trustee Fee                           -                 -                 -
289   16500401               Prepmts - FERC License Fee - Lower Baker                    65,410.20         56,065.88         46,721.56
290   16500411               Prepmts - FERC License Fee - Upper Baker                    65,410.19         56,065.87         46,721.55


      11/21/2010                                                         Page 65
          A         B                               C                                N                 O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                              396,750
4
5                                                                                             -                 -                 -


 6    Account Co. Code                      Account Description                    Jun-07            Jul-07            Aug-07
291   16500461               Prepmts - SCL - Bothell                                    70,368.74         58,640.53         46,912.32
292   16500471               Prepaid Sales Tax - Fredonia CT 3 & 4                   2,192,862.25      2,149,005.00      2,105,147.75
293   16500501               Unamortized Premiums Paid on Unexpired Option                    -                  -                -
294   16500551               Prepaid Exp - Hopkins Ridge Interconnec                          -                  -                -
295   16500553               Prepaid- Miscellaneous                                    123,628.84        124,704.67        114,952.37
296   16500563               Prepayments - Licensing Fees (Vehicles)                    97,000.63         82,668.42         68,336.21
297   16500573               Prepaid insurance - Liab - Navy Contrac                          -           44,000.00         40,000.00
298   16500581               Caminus Aces Prepaid Maintenance (elect                          -           55,830.11         50,754.64
299   16500582               Caminus GMS Prepaid Maintenance (gas)                            -                  -                -
300   16500611               Prepaid Edison Electric Institute dues                    242,137.04        201,780.88        161,424.72
301   16500612               Prepaid American Gas Association Dues                     162,037.04        135,030.88        108,024.72
302   16500622               Prepaid NW Gas Association Dues                                  -           25,639.93         20,511.94
303   16500623               Prepaid Subscrptns                                         20,166.64         17,645.80         15,124.96
304   16500633               Prepaid -2007 CISCO Smartnet (Dimension                   148,892.66        124,077.22         99,261.78
305   16500641               Prepaid Rent for Skagit Svc Ctr                                             137,631.90        110,105.52
306   16500713               Prepaid KWI Maintenance                                   108,800.02         90,666.69         72,533.36
307   16501003               Advance/Down Payments                                       1,500.00           1,500.00         4,304.05
308   16501011               Wildhorse Prepaid O&M to Vestas                           686,972.69      1,307,990.11      1,144,954.21
309   16501013               Prepaid - Future Year Expenses                                   -                  -          25,509.00
310   16599011               Prepaid Colstrip 1&2 WECo Coal Resv Ded.                5,000,000.00      5,000,000.00      5,000,000.00
311   17100093               Interest Rec - Misc                                              -                  -                -
312   17100103               Interest Rec - River Oak                                         -                  -                -
313   17100203               Interest Rec - Petersen Family Ltd.                              -                  -                -
314   17100303               Interest Rec - Newcastle Homeowners' As                       927.60           1,043.55         1,159.50
315   17100333               Interest Receivable - Sorestad                                   -                  -                -
316   17300001               Electric - Accrued Utility Revenue                     66,410,674.00     70,256,618.00     72,956,977.00
317   17300002               Gas - Unbilled Revenue                                 28,937,586.42     23,113,227.48     24,356,067.66
318   17300011               Electric-Accrued Utility Revenue-Transp                   755,709.13        828,187.19        888,330.17
319   17300061               Unbilled Revenue, PSE customers, Electr               (67,166,383.13)   (71,084,805.19)   (73,845,307.17)
320   17300062               Unbilled Revenue, PSE customers, Gas                  (28,937,586.42)   (23,113,227.48)   (24,356,067.66)
321   17400001               Energy Storage                                                   -          533,356.84      8,419,615.14
322   17500001               Invest in Derivative Instruments - Opti                    54,972.00                -                -
323   17500021               FAS 133 Day 1 Gain Deferral - Electric                    (54,972.00)               -                -
324   17600001               FAS 133 CFH Unrealized Gain ST                         10,955,703.00     10,955,703.00     10,955,703.00
325   17600002               FAS 133 Unrealized Gain ST                              4,907,550.00      4,907,550.00      4,907,550.00
326   17600011               FAS 133 CFH Unrealized Gain LT                            240,335.00        240,335.00        240,335.00
327   17600012               FAS 133 Unrealized Gain LT                                 13,270.00         13,270.00         13,270.00
328   17600023               FAS 133 CFH Unrealized Gain - Gwd Swap                           -                  -                -
329   17600051               FAS 133 Non-qualified NPNS - Electric Long-Term                  -                  -                -
330   17600061               FAS 133 Non-qualified NPNS - Electric Short-Term        4,256,780.00      4,225,546.00      4,097,700.00
331   17600071               FAS 133 Non-qualified NPNS - LT Reserve                          -                  -                -
332   17600081               FAS 133 NQ NPNS ST RESERVE                                       -                  -                -
333   18100003               6.74% MT Notes Due 06/15/18 - Unamort Debt Ex           1,106,014.44      1,097,603.68      1,089,192.92
334   18100063               9/1/20 Bonds 27th - Unamort Debt Expense                   66,044.00         65,626.00         65,208.00
335   18100083               Med Term Notes - B - Unamort Debt Expense                  51,203.16         50,292.15         49,381.14
336   18100093               Med Term Notes - C - Unamort Debt Expense                 167,714.55        164,232.21        160,749.87
337   18100153               8.14% MT Notes Due 11/30/06 - Unamort Debt Ex                    -                  -                -
338   18100163               7.75% MT Notes Due 2/1/07 - Unamort Debt Exp                     -                  -                -
339   18100193               $200M 2 year floating rate note unamort                          -                  -                -
340   18100203               $250M 30 Year Senior Notes                              2,289,639.80      2,282,805.05      2,275,970.30
341   18100231               1995 Conservation Bonds - Unamort Debt Exp                       -                  -                -
342   18100253               8.06% MT Notes Due 6/19/06 - Unamort Debt Exp                    -                  -                -
343   18100333               7.70% MT Notes Due 12/10/04 - Unamort Debt Ex                    -                  -                -
344   18100400  1020         Unamortized Debt Issuance Cost                            236,999.57        233,757.56        228,129.87
345   18100423               7.35% MT Notes Due 2/1/24 - Unamort Debt Exp                     -                  -                -
346   18100433               7.80% MT Notes Due 5/27/04 - Unamort Debt Exp                    -                  -                -
347   18100463               CAP Securities - Unamort Debt Exp                                -                  -                -
348   18100473               7.02% MT Note Issued - Unamort Debt Expen               2,065,672.44      2,057,241.12      2,048,809.80
349   18100483               6.46% MTN Series B Due 3/9/09 - Unamort                   185,497.85        176,360.02        167,222.20
350   18100493               7.00% MTN Series B Due 3/9/29 - Unamort                   690,542.51        687,889.64        685,236.77
351   18100503               7.96% MTN, Series B Due 2/22/10 - Unamo                   452,645.07        438,388.53        424,131.99
352   18100513               7.61% MTN, Series B Due 9/8/08 - Unamor                    29,015.76         26,986.69         24,957.61
353   18100523               7.69% MTN Due 2/1/11 - Unamort Debt Exp                   654,932.74        639,701.75        624,470.76
354   18100543               8.40% Capital Trust II 6/30/41 - Unamor                          -                  -                -
355   18100563               5.0% PCB-Series 2003A due 03/01/2031-Un                 5,226,586.83      5,208,183.35      5,189,779.87
356   18100573               5.1% PCB-Series 2003B due 03/01/2031-Un                   883,302.88        880,192.66        877,082.44
357   18100583               PSE $350M 3 Year Credit Facility Unamor                 1,183,675.34      1,157,371.44      1,131,067.54
358   18100593               Infrastrux $150M 3 Year Credit Facility                          -                  -                -
359   18100603               $500M 3 Year Credit Facility Legal Unam                          -                  -                -
360   18100623               6.724% MTN due 6/15/2036 - Unamort Debt                          -                  -                -
361   18100653               Hybrid Security 2007 - Unamort Debt Exp                 4,099,363.74                -                -


      11/21/2010                                                         Page 66
          A         B                           C                                  N                 O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                               396,750
4
5                                                                                           -                 -                   -


 6    Account Co. Code                   Account Description                     Jun-07            Jul-07            Aug-07
362   18100813           PSE New Credit Agreement-364 days-Unamo                            -                 -                 -
363   18100823           PSE AR Securitization - 3 years-Unamort                            -                 -                 -
364   18100833           3.363% MT Notes due 6/1/08 - Unamortize                     215,697.17        196,088.35        176,479.53
365   18100993           5.197% Snr Notes Due 10/01/15 - Unamort Debt Expense        998,695.45        988,607.62        978,519.79
366   18101023           6.724% MTN due 6/15/2036 - Unamort Debt Expense           2,451,272.72      2,444,218.70      2,437,164.68
367   18101033                                                                     2,845,907.52
                         6.274% Senior Notes Due 3/15/2037 - Unamortized Debt Expense                2,837,924.61      2,829,941.70
368   18101043           Hedging Credit Facility - Unamort Debt Expense              220,140.40        216,348.73        212,486.62
369   18101053           6.974% Jr Sub Notes (Hybrid) due 6/1/20                                     4,121,360.46      4,162,338.84
370   18210051           12/26/96 Snow / Ice Storm - Extr Prpty Loss                        -                 -                 -
371   18210171           11/23/98 Storm Damage - Catastrophic                               -                 -                 -
372   18210181           1/16/00 Windstorm - Extr Property Loss                             -                 -                 -
373   18210191           12/4/03 Wind Storm - Extr Property Los                    7,220,511.70      6,976,349.45      6,732,187.20
374   18210201           2006 Storm Excess Costs                                 107,936,602.87    107,957,630.55    107,960,423.57
375   18210211           2007 Storm Excess Costs                                     753,498.70        754,138.07        754,137.91
376   18220001           White River Preliminary Survey Tunnel I                      63,789.93         60,246.02         56,702.11
377   18220011           White River Plant Costs Reg Asset                        65,824,332.04     65,824,332.04     65,824,332.04
378   18220021           White River Land Reg Asset                                  744,794.53        744,794.53        744,794.53
379   18220031           White River Accum Depreciation to 1/15/                 (18,840,989.28)   (18,840,989.28)   (18,840,989.28)
380   18220041           White River Accum Amort. from 1/16/04 R                  (5,169,177.74)    (5,293,736.24)    (5,418,294.74)
381   18230001           Tenaska Regulatory Asset                                151,281,256.00    149,252,673.00    147,224,090.00
382   18230002 GDFIT-RclsRegulatory Asset                                         24,182,624.00     24,182,624.00     24,182,624.00
383   18230011 GDFIT-RclsTenaska -Tax Indemnification                                       -                 -                 -
384   18230021           Electric Conservation not in RB                          14,429,880.95     17,492,760.57     21,170,874.01
385   18230031           Electric - Def AFUDC - Regulatory Asset                  34,601,656.57     34,482,461.31     34,363,266.05
386   18230032           Gas Conservation - Tracker Programs                       4,033,522.05      4,579,248.02      5,394,816.77
387   18230041           Electric - Colstrip Common FERC Adj - Reg Ass            21,589,277.00     21,589,277.00     21,589,277.00
388   18230042           UG950288 DSM Tracker Balance                              5,727,604.94      5,532,967.45      5,324,207.42
389   18230051           Electric - Accum Amort Colstrip Common FERC A           (11,817,962.25)   (11,866,002.14)   (11,914,042.03)
390   18230061           Electric - Colstrip Def Depr FERC Adj - Reg A             2,357,479.00      2,345,912.00      2,334,345.00
391   18230071           Electric - BPA Power Exch Invstmt - Reg Asset           113,632,921.00    113,632,921.00    113,632,921.00
392   18230081           Electric - BPA Power Exch Inv Amort - Reg Ass           (78,366,812.99)   (78,660,697.99)   (78,954,582.99)
393   18230131           Electric - SFAS106 Post Ret Bene - Reg Asset              1,221,056.00      1,202,556.00      1,184,056.00
394   18230171           Cabot Oil & Gas - Encogen Regulatory Asset                2,949,032.98      2,692,532.98      2,436,032.98
395   18230181           Conservation Trust Asset                                           -                 -                 -
396   18230191           Carrying Cost-Ratebase Cap OH Tax Reduct                  2,892,335.84      2,747,061.84      2,600,403.84
397   18230192           Carrying Cost-Ratebase Cap OH Tax Reduct                  1,997,453.06      1,897,116.06      1,795,823.06
398   18230221           Electric - Accum Unamort Consrv Costs                              -                 -                 -
399   18230231           Hopkins Ridge BPA Trans Upgrade 05TX-11905                2,093,408.56      1,918,626.78      3,762,453.85
400   18230241           Electric - Retail Wheeling Pilot - Reg. Assets                     -                 -                 -
401   18230281           Electric - Gross PCA                                      2,269,066.00      2,269,066.00      2,269,066.00
402   18230291           Electric - Gross PCA - Contra                            (2,269,066.00)    (2,269,066.00)    (2,269,066.00)
403   18230301           Interest on PTC Deferred Tax                                 32,625.30         13,269.98         38,502.85
404   18230361           Interest on PTC Deferred Tax - Contra                       (32,625.30)       (13,269.98)       (38,502.85)
405   18230311           Env Rem - UG Tank - Whidbey Is. (Future                      15,000.00         15,000.00         15,000.00
406   18230321           Env Rem - UG Tank - Tenino (Future Cost                      52,471.63         52,471.63         52,471.63
407   18230331           Env Rem - UG Tank - White River (Future                            -                 -                 -
408   18230351           Chelan PUD Contract Initiation                          100,335,234.86    101,140,798.96    101,946,363.06
409   18230371           Hopkins Ridge BPA Trans Upgrade 02TX-11040                5,730,000.00      5,730,000.00      4,613,628.83
410   18230381           Goldendale Deferral - UE-070533                           6,907,877.00      8,877,493.00     10,843,497.00
411   18230391           Goldendale Carrying Costs - UE-070533                       108,427.00        179,856.00        269,093.00
412   18230402           Gas Conservation - Equity Kicker on Low Inc P                   735.10            811.62            909.04
413   18230422           Water Heater Programs in Rates UG-950278                           -                 -                 -
414   18230432           Gas Rental Equip Pipe & Vent UE-001315                    2,822,016.44      2,814,319.32      1,518,794.88
415   18230442           Gas Rental Equip Pipe & Vent Amortize U                  (1,256,118.34)    (1,268,094.09)    (1,275,403.75)
416   18230461           Residential Exchange Deferral UE-071024                                                      33,634,003.94
417   18230471           Residential Exchange Carrying Costs UE-                                                         843,699.77
418   18230621           Cons Costs NIRB - 1998 Conservation Rider               (21,673,698.88)   (24,323,497.29)   (26,933,759.59)
419   18230631           FAS 109 Taxes                                            80,664,689.00     80,664,689.00     80,664,689.00
420   18230641           White River Relicensing & CWIP Reg Asse                            -                 -                 -
421   18230691           White River Salvage                                        (473,284.51)      (473,284.51)      (473,284.51)
422   18230711           PCA YR #2 Gross                                          30,203,454.00     30,203,454.00     30,203,454.00
423   18230721           PCA YR #2 Gross - Contra                                (30,203,454.00)   (30,203,454.00)   (30,203,454.00)
424   18230731           PCA YR #3 Gross                                          10,302,187.00     10,302,187.00     10,302,187.00
425   18230741           PCA YR #3 Gross - Contra                                (10,302,187.00)   (10,302,187.00)   (10,302,187.00)
426   18230751           PCA YR #4 Gross                                         (10,522,768.00)   (10,522,768.00)   (10,522,768.00)
427   18230761           PCA YR #4 Gross - Contra                                 10,522,768.00     10,522,768.00     10,522,768.00
428   18230811           PCA YR #5 Gross                                             (57,848.00)       (57,848.00)       (57,848.00)
429   18230821           PCA YR #5 Gross - Contra                                     57,848.00         57,848.00         57,848.00
430   18230831           PCA YR #6 Gross                                         (25,991,752.00)   (40,399,280.00)   (43,621,799.00)
431   18230841           PCA YR #6 Gross # Contra                                 25,991,752.00     40,399,280.00     43,621,799.00
432   18230771           PCA Company Portion                                       4,096,489.00     (2,947,562.00)    (3,269,814.00)


      11/21/2010                                                    Page 67
          A         B                               C                                    N                  O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                   396,750
4
5                                                                                                  -                 -                 -


 6    Account Co. Code                       Account Description                        Jun-07            Jul-07            Aug-07
433   18230781               PCA Company Portion - contra                                (4,096,489.00)     2,947,562.00      3,269,814.00
434   18230791               PCA Customer Portion                                         2,105,850.00     (5,257,626.00)    (8,157,893.00)
435   18230801               PCA - Customer Deferral Contra                                        -                  -                -
436   18230901               White River Conveyance Costs Reimbursem                      1,924,254.30      1,968,730.50      2,022,251.28
437   18230921               Virtual Right of Way                                        17,542,192.22     17,173,007.22     16,803,822.22
438   18230941               2001 Rate Case Expenses - Electric                             217,325.99        205,064.41        192,802.83
439   18230942               2001 Rate Case Expenses - Gas                                  297,288.83        280,515.16        263,741.49
440   18230961               WHR Conveyence Costs - Army Corp Reimbursement                 323,683.98        361,054.78        402,928.17
441   18230971               White River Land Sales Costs                                    97,823.89      1,817,091.18      1,863,329.52
442   18232221               Env Rem - Buckely Headworks Site Est Fu                        902,318.99        902,318.99        902,318.99
443   18232241               Buckley Headworks Remediation Costs                                   -                  -                -
444   18232251               Buckley Ph II Burn Pile & Wood Debris E                        597,681.01        600,653.82        603,869.82
445   18232271               Env Rem - Duwamish River Site (former G                         56,800.68         56,800.68         56,800.68
446   18232281               Env Rem - Olympia Svc Capacitor Site                                  -                  -                -
447   18232291               Env Rem - Bellevue G.O.UST Site Est Fut                               -                  -                -
448   18233051               Env Rem - UG Tank -Baker Lodge                                        -                  -                -
449   18233061               Env Rem - UG Tank -Poulsbo Service Cent                         10,000.00         10,000.00         10,000.00
450   18233071               Env Rem - UG Tank - Kent Fleet                                        -                  -                -
451   18233081               Env Rem-Olympia SVC Capacitor Site Futu                               -                  -                -
452   18233091               Tenino Service Center - UG Tank - Env                           22,528.37         22,528.37         22,528.37
453   18233101               Env. Rem. - Bremerton UST Def Site                              28,129.81        140,783.10        146,205.10
454   18233121               Env Rem - UG Tank - Bremerton ( Future C                        96,870.19         96,870.19         96,870.19
455   18236021               White River Relicensing - UE-040641                         15,256,064.07     15,256,064.07     15,256,064.07
456   18236022               Env Rem - UG Tank - Estimated Future Co                        104,500.04        104,500.04        104,500.04
457   18236031               White River Safety & Regulatory - UE-040641                  2,873,005.76      2,873,005.76      2,873,005.76
458   18236041               White River Water Rights - UE-040641                          (228,709.77)      (228,709.77)      (228,709.77)
459   18236051               White River Relicensing - UE-040641 - Post Jan 15, 2004        107,024.51        107,024.51        107,024.51
460   18236061                                                                            6,825,265.63
                             White River Safety & Regulatory - UE-040641 - Post Jan 15, 2004                5,187,174.57      5,249,301.25
461   18236071               White River Water Rights - UE-040641 - Post Jan 15, 2004     2,284,910.63      2,347,585.08      2,429,595.41
462   18236612               Env Rem - UG Tank - Crossroads Operating Base                         -                  -                -
463   18236812               Env Rem - UW Tacoma                                                   -                  -                -
464   18237112               Env Rem - Swarr Station                                        195,499.96        203,870.11        209,685.91
465   18237122               Env Rem - South Seattle GS                                      10,355.25         19,380.95         19,380.95
466   18238001               2004 Rate Case Costs - Electric                                309,609.17        292,140.34        274,671.51
467   18238002               2004 Rate Case Costs - Gas                                     137,990.94        130,215.69        122,440.44
468   18238003               2004 Rate Case Costs - Common                                         -                  -                -
469   18238011               Power Cost Only Ratecase Proceeding Costs                             -                  -                -
470   18238021               Contra Power Cost Only Ratecase Proceeding Costs                      -                  -                -
471   18239001               Low Income Grants - Electric                                21,597,729.14     22,449,332.20     22,904,129.31
472   18239002               Low Income Grants - Gas                                      7,767,567.48      8,219,288.43      8,417,194.07
473   18239011               PSE Low Income Program Costs - Electric                        819,599.83        805,696.22        822,754.16
474   18239012               PSE Low Income Program Costs - Gas                             410,669.12        403,056.78        412,396.15
475   18239021               Low Income Agency Admin Fees - Electric                      4,876,951.51      5,011,457.86      5,133,204.28
476   18239022               Low Income Agency Admin Fees - Gas                           2,418,462.72      2,492,106.09      2,558,763.29
477   18239031               Contra Low Income Program - Electric                       (27,294,280.48)   (28,266,486.28)   (28,860,087.75)
478   18239032               Contra Low Income Program - Gas                            (10,596,699.32)   (11,114,451.30)   (11,388,353.51)
479   18239041               Conservation & Renewable Discount Progr                     15,510,743.28     15,802,049.62     15,901,117.95
480   18239051               BPA Reimbursement of C&R Costs - Electr                    (15,510,743.28)   (15,510,743.28)   (15,510,743.28)
481   18239061               PCA Customer Portion - Interest                              1,463,128.00      1,476,219.00      1,438,724.00
482   18300111               Elec-White River Tunnel Inspection                                    -                  -                -
483   18300121               Elec-Update Seismic Analysis for Baker                         770,459.84        781,505.05        795,195.38
484   18400013               Land Transportation Clearing                                  (750,913.47)      (858,371.45)    (1,173,790.08)
485   18400123               Employee Related Taxes Clearing                                116,723.30        133,480.71          3,121.33
486   18400143               Employee Benefits Clearing                                     (21,285.83)      (332,125.72)      (450,108.91)
487   18400153               Accounts Payable Suspense                                             -                  -                -
488   18400223               Master Card Central Billing - Clearing                                -                  -                -
489   18400483               Employee Incentive Plan Clearing                               829,082.08        829,082.08        829,082.08
490   18400703               CLX Other Miscellaneous Credits                                       -                  -                -
491   18401013               CLX Balance Transfer                                                  -                  -                -
492   18401023               CLX Bank Credit Adjustments                                           -                  -                -
493   18401033               Credit Balance Refund Clearing                                        -                  -                -
494   18401063               CLX - Account Credit Adj for Rule 7                                   -                  -                -
495   18500003               JO1 Job Orders Temporary Facilities                           (371,870.74)      (442,478.94)      (506,240.23)
496   18600003               $200M 2 year floating rate note issuanc                               -                  -                -
497   18600011               OWIP - Electric - Non-Temp Facility & Damage                   (70,974.54)       (79,916.03)       (79,972.97)
498   18600021               Upper Baker Structure Fire- Interim Mit                          6,618.97           6,618.97         6,618.97
499   18600013               JO2 Job Orders Non-Temp Facilities                           1,220,243.28        438,866.18        862,642.48
500   18600053               ZCLM Damage Claim Orders                                     1,094,834.78      1,436,085.85      1,298,518.38
501   18600063               Cashiers Shortages - Misc Def Debits                                 7.20              27.91           100.82
502   18600073               Intang FAS87 Pension Asset - Misc Def Debits                          -                  -                -
503   18600082               Env Rem - Lake Union Legal Costs                               182,431.46        202,961.34        211,845.68


      11/21/2010                                                         Page 68
          A         B                             C                               N                  O                 P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                            396,750
4
5                                                                                            -                -                 -


 6    Account Co. Code                       Account Description                Jun-07             Jul-07            Aug-07
504   18600083               Prepd Pens Cost Excess Contrib - Misc Def Deb      101,503,442.73      97,207,613.16     97,377,684.32
505   18600091               Generating Plant Expenses                                9,070.56          10,046.58          4,814.84
506   18600101               Unamortized AFUCE Gross Up (2/97-12/02)                       -                   -                -
507   18600121               Wind Resource Acquisition                                     -                   -                -
508   18600122               Gas - Misc Def Debits                                       84.59               84.59            84.59
509   18600123               Cashiers Shortages - CLX                                 1,456.23            1,685.50         1,731.69
510   18600131               All Source Resource Acquisition                               -                   -                -
511   18600141               PTC Credits (Sch 95a)                                4,894,262.06       4,790,647.54      4,375,978.12
512   18600143               CEO1 186 Orders Billed by G/L                        1,778,009.17       1,931,717.26      2,024,153.17
513   18600151               PTC Credits (Sch 95a) Contra                        (4,894,262.06)     (4,790,647.54)    (4,375,978.12)
514   18600161               Advance Pmt Montana Firm Contract - Misc Def           178,577.77         174,325.93        170,074.09
515   18600193               2004 Credit Facility                                          -                   -                -
516   18600203               Def Debits - Misc Def Debits                                  -                   -                -
517   18600213               2005 - ShelfReg                                               -                   -                -
518   18600283               2006 - Shelf Registration                               15,005.61          15,005.61         15,005.61
519   18600291               Redmond Ridge Soil Mgmt Agmt
520   18600321               Residential Exchange - Misc Deferred De             33,256,039.80      33,620,210.77               -
521   18600323               2002 Universal Shelf                                          -                  -                 -
522   18600341               Whitehorn Turbine Repair                                      -                  -                 -
523   18600393               Deferred Debits - CFS Parts Warranty Re                       -                  -                 -
524   18600441               Real Estate Brokerage Fee                              127,007.40         125,419.81        123,832.22
525   18600473               SFAS 132 Supplemental Death Intangible                        -                  -                 -
526   18600511               PCA FAS 133 Derivative                                        -                  -                 -
527   18600512               PGA FAS 133 Net Unrealized Gain/(Loss)              18,934,026.00      18,934,026.00     18,934,026.00
528   18600561               SFAS 71 - Snoqualmie License Expenses                1,921,915.00       1,921,915.00      1,921,915.00
529   18600601               Limited Use Permit PSPL RR ROW                                -                  -                 -
530   18600613               2005 A/R Securitzation                                        -                  -                 -
531   18600701               White River Conveyance Costs                                  -                  -                 -
532   18600703               APB-25 Restricted Stock Grant                           66,325.62          62,424.12         58,522.62
533   18600713               November 2005 Equity Issuance                                 -                  -                 -
534   18600813               PSE New Credit Agreement - 364 days                           -                  -                 -
535   18600823               PSE A/R Securitization - 3 years Facili                       -                  -                 -
536   18600953               1900-Restructuree maturing $250mm credi                       -                  -                 -
537   18600983               1900-2004 Shelf Registration                                  -                  -                 -
538   18600993               5.197% Senior Notes Due 10/01/15                              -                  -                 -
539   18601033               6.274% Senior Notes Due 3/15/2037                             -                  -                 -
540   18601051               FIN 48 Capitalized Overheads - Electric              2,765,880.00       2,765,880.00      2,765,880.00
541   18601052               FIN 48 Capitalized Overheads - Gas                   1,914,120.00       1,914,120.00      1,914,120.00
542   18608022               Env Rem - Estimated Future Costs Misc Gas Sit       28,900,481.48      28,900,481.48     28,900,481.48
543   18608062               Env Rem - Gas Historical Actual Ins Recoverie      (66,366,528.43)    (66,366,605.91)   (67,211,605.91)
544   18608112               Env Rem - Tacoma Tide Flats Remediation Costs       37,292,943.25      37,301,946.76     37,320,215.63
545   18608142               Env Rem - Tacoma Tide Flats Legal Costs              9,351,936.58       9,351,936.58      9,351,936.58
546   18608152               Env Rem - Tac Tide Flts Historical Internal C          209,796.52         209,796.52        209,796.52
547   18608212               Env Rem - Everett Remediation Costs                  1,311,193.87       1,311,300.12      1,311,300.12
548   18608242               Env Rem - Everett Legal Costs                            8,717.50           8,717.50          8,717.50
549   18608312               Env Rem - Chehalis Remediation Costs                 2,501,173.19       2,504,318.19      2,504,318.19
550   18608412               Env Rem - Gas Works Remediation Costs                2,574,313.54       2,574,313.54      2,574,313.54
551   18608442               Env Rem - Gas Works Legal Costs                        856,121.11         856,121.11        856,121.11
552   18608452               Env Rem - Gas Works Historical Internal Costs              366.95             366.95            366.95
553   18608512               Env Rem - WSDOT Federal/State Remediati                       -                  -                 -
554   18608542               Env Rem - WSDOT Fedl/State Legal Costs                 379,591.40         379,591.40        379,591.40
555   18608612               Env Rem - WSDOT Upland Remediation Costs               769,040.33         769,040.33        769,040.33
556   18608642               Env Rem - WSDOT Fedl/State Legal Costs                  15,888.20          15,888.20         15,888.20
557   18608712               Env Rem - WSDOT Thea Foss Remediation Costs          3,114,945.01       3,138,400.74      3,174,458.99
558   18608742               Env Rem - WSDOT Thea Foss Legal Costs                3,254,793.75       3,269,695.76      3,269,695.76
559   18608812               Env Rem - Tulalip Remediation Costs                        995.00             995.00            995.00
560   18608912               Env Rem - System Oil Insur Lit Legal Co                       -                  -                 -
561   18608941               Env Rem - Onmnibus Insur Lit Legal Cost                       -                  -                 -
562   18608942               Env Rem - Onmnibus Insur Lit Legal Cost              3,072,076.87       3,072,787.09      3,081,118.50
563   18609112               Env Rem - 5th & Jackson Remediation Costs                     -                  -                 -
564   18609122               Env Rem - 5th & Jackson Remedia Reimbur                       -                  -                 -
565   18609132               5th & Jackson Legal Costs                                     -                  -                 -
566   18609142               5th & Jackson Indemnity                                       -                  -                 -
567   18609212               Env Rem - Mercer Street Remediation Costs               66,942.15          66,942.15         66,942.15
568   18609312               Env Rem - Quendall Terminal Remediation              6,836,448.07       6,898,234.48      6,899,059.48
569   18609522               Env Rem - Quendall Terminal Legal Costs                 59,043.75          59,043.75         59,043.75
570   18609532               Env Rem - Bay Station (Elliot Ave) MGP                  24,389.94          29,468.28         39,930.97
571   18609542               Env Rem - Olympia ( Columbia Street) MGP                    74.86              74.86             74.86
572   18601003               June 2006 $250M 30 Year Notes Issuance                        -                  -                 -
573   18630031               WUTC-AFUDC                                                                357,090.15        700,140.05
574   18700001               Electric - Def Losses fr Disposition of Utili            412,758.72       398,775.65        384,792.58


      11/21/2010                                                      Page 69
          A         B                             C                                   N                   O                   P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                   396,750
4
5                                                                                              -                   -                   -


 6    Account Co. Code                      Account Description                    Jun-07               Jul-07             Aug-07
575   18700002               Def Losses fr Disposition of Utility Pl                   173,698.30           167,982.10         162,265.90
576   18700003               Def Losses fr Disposition of Utility Pl                          -                     -                 -
577   18700011               Def Loss Disp Plt. - Electric                             925,336.18           894,908.71         864,481.24
578   18700012               Def Loss Disp Plt. - Gas                                  514,651.66           497,728.57         480,805.48
579   18700021               Deferred Losses post 12/31/05 Property                     32,865.38            34,134.66          34,134.66
580   18700022               Deferred Losses post 12/31/05 Property                    (13,391.51)          (13,391.51)        (13,391.51)
581   18900013               Unamort Loss on Reacquired Debt - 1995                    171,926.00           170,398.00         168,870.00
582   18900083               8-7/8% Series 10/1/06 - Unam Loss Reacq Debt                     -                     -                 -
583   18900153               8.25% Series 4/1/96 - Unam Loss Reacq Debt                       -                     -                 -
584   18900173               9-5/8% Series 9/15/94 - Unam Loss Reacq Debt            2,800,595.47         2,786,522.12       2,772,448.77
585   18900183               $200M VRN - Amort of Debt Retirement                      476,999.19           475,575.31         474,151.43
586   18900193               8.231% Trust Preferred Notes - Amort of                 4,576,932.89         4,557,782.54       4,538,632.19
587   18900223               9.375% PEI Bonds 2017 - Unam Loss Reacq Debt                     -                     -                 -
588   18900243               9.14% Med Term Notes Due 06/15/18- Unam Loss               38,486.79            38,195.22          37,903.65
589   18900253               7.05% PCB Series 1991A-Unamort Loss on                  1,076,370.78         1,072,580.74       1,068,790.70
590   18900263               7.25% PCB Series 1991B-Unamort Loss on                    817,953.17           815,073.05         812,192.93
591   18900273               6.8% PCB Series 1992-Unamort Loss on Re                 2,504,535.30         2,495,716.51       2,486,897.72
592   18900283               5.875% PCB Series 1993-Unamort Loss on                    764,381.57           761,690.09         758,998.61
593   18900293               8.4%WING MTN SERIES A DUE 1/13/2022 (rd                    16,545.84            16,450.75          16,355.66
594   18900303               8.39%WNG MTN SERIES A DUE 1/13/2022 (rd                    38,606.25            38,384.37          38,162.49
595   18900313               8.4% PP MTN SERIES A DUE 5/7/07 (rdeemd                          -                     -                 -
596   18900323               8.25% WNG MTN SERIES A DUE 8/12/22, rde                   947,699.84           942,492.70         937,285.56
597   18900333               8.2% PSPL MTN SERIES B DUE 12/21/12 rde                   543,615.46           535,378.87         527,142.28
598   18900343               8.59% PSPL MTN SERIE A DUE 4/9/12 rdeem                    73,352.61            72,065.73          70,778.85
599   18900353               7.19% WNG Series B due 8/18/2023                          171,384.12           170,496.13         169,608.14
600   18900363               Unamort Loss on Reaqu Debt -$55 Million                          -                     -                 -
601   18900373               8.40% Cap Trst - Unamort Reacq Debt                     5,713,619.86         5,697,201.41       5,680,782.96
602   18900383               8.231% Capital Trust I Pfd Stock Due 6/1/2              1,893,635.19         1,877,722.29       1,861,809.39
603   19000033               DFIT - FAS 133 CFH TLOCK ST                               412,105.00           412,105.00         412,105.00
604   19000032               DFIT - FAS 133 ST Asset - Gas                           8,238,757.00         8,238,757.00       8,238,757.00
605   19000052               DFIT - FAS 133 Asset - PGA                                       -                     -                 -
606   19000053               FIT - FAS 133 Unrealized Loss Fwd Swap                           -                     -                 -
607   19000081               DFIT - FAS 133 ST Asset - Electric                      6,370,345.00         6,366,868.00       6,366,868.00
608   19000093 CDFIT-RclsVacation Pay - Accum Def Inc Taxes                          3,209,491.00         3,209,491.00       3,209,491.00
609   19000393               Deferred FIT - FAS 133 Fwd Swap Short Term                  7,474.00              7,474.00          7,474.00
610   19000481               Deferred FIT - FAS 143 ARO Gain/Loss on Settlement
611   19000552               Def FIT - Bad Debts                                        285,967.00          288,967.00          291,967.00
612   19000562               Def FIT - Demand Charges                                 1,244,307.00        1,244,307.00        1,244,307.00
613   19000572               Def FIT - JP Storage 263A                                  180,282.00          180,282.00          180,282.00
614   19000652               Def FIT - Demand Side Mgmt                              (3,323,906.00)      (3,344,906.00)      (3,365,906.00)
615   19100012               Current Demand Def - Unrec Purch Gas Costs               1,711,998.95        7,915,220.74       14,019,578.05
616   19100022               Curr Commodity Def - Unrec Purch Gas Costs             (82,737,607.84)     (91,402,725.10)     (99,421,926.48)
617   19100132               Interest Curr Comm.- Unrcvd Purch Gas C                 (1,911,873.43)      (2,493,561.93)      (3,135,819.61)
618   19100142               Interest Curr Demand-Unrcvd Purch Gas C                    253,009.27          266,407.09          323,247.60
619   19100152               PGA Amort - Demand                                       7,119,817.98        6,976,428.55        6,817,930.06
620   19100162               PGA Amort - Dommod                                      33,961,079.02       33,254,031.18       32,479,589.38
621   28300012               DFIT - FAS 133 Liability - PGA                          (6,626,909.00)      (6,626,909.00)      (6,626,909.00)
622   28300031               DFIT - FAS 133 ST Liability - Electric                  (6,270,546.00)      (6,259,627.00)      (6,214,881.00)
623   28300152               DFIT - FAS 133 ST Liability - Gas                       (1,717,643.00)      (1,717,643.00)      (1,717,643.00)
624   28300053               DFIT - FAS 133 Frwd Swap Int ST                           (248,764.00)        (248,764.00)        (248,764.00)
625   TOTAL ASSETS                                                                7,106,705,685.94    7,080,331,482.04    7,045,124,028.90
626   Total Profit/Loss Current Year                                               (117,135,156.11)    (122,250,942.28)    (123,473,692.48)
627                  1020    Total Profit and Loss
      Total Profit/Loss Current Year                                                  2,546,560.86        2,724,395.86        3,121,146.13
628   19000003 CDFIT-Rcls Def FIT Deferred Compensation                              12,318,433.33       12,367,433.33       12,239,433.33
629   19000011               Deferred FIT - Tenaska Regulatory Liabi                           -                   -                   -
630   19000012 GDFIT-Rcls Gas - Accum Def Income Taxes                                         -                   -                   -
631   19000013 CDFIT-Rcls Def FIT FAS 106 Retirement Benefits                         5,742,436.00        5,742,436.00        5,742,436.00
632   19000021               Def FIT - White River Water Right                        2,057,000.00        2,057,000.00        2,057,000.00
633   19000022 GDFIT-Rcls Gas - Merchandise - Accum Def Income Taxes                           -                   -                   -
634   19000023 CDFIT-Rcls Deferred Revenue Connext - Accum Def Income Tax             2,538,000.00        2,487,000.00        2,436,000.00
635   19000041               CIAC after 10/8/76 - Accum Def Income Tax                   10,440.58           10,440.58           10,440.58
636   19000042               DFIT - FAS 133 LT Asset - Gas                              110,439.00          110,439.00          110,439.00
637   19000043               DFIT - FAS 133 CFH TLOCK LT                             11,088,266.00       11,053,937.00       11,019,608.00
638   19000051               CIAC - 1986 Changes - Accum Def Income Tax                 (21,573.00)         (21,573.00)         (21,573.00)
639   19000061               CIAC - 7/1/87 - Accum Def Income Tax                    59,577,477.00       60,384,477.00       61,432,477.00
640   19000062               Pipeline Capacity Assignment                            13,635,000.00       13,310,000.00       12,985,000.00
641   19000073               DFIT - Gain on Sale of Crossroads Building                 247,336.00          247,336.00          247,336.00
642   19000083 CDFIT-Rcls Pension Liability - Accum Def Inc Taxes                              -                   -                   -
643   19000091               DFIT - FAS 133 LT Asset - Electric                       2,898,374.00        2,973,642.00        2,973,642.00
644   19000111               Land Sales - Accum Def Inc Taxes                           487,348.00          487,348.00          487,348.00
645   19000121               Cabot Gas Contract - Accum Def Inc Taxe                    494,000.00          453,000.00          412,000.00


      11/21/2010                                                       Page 70
          A         B                               C                               N                  O                  P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                               396,750
4
5                                                                                            -                  -                  -


 6    Account      Co. Code                  Account Description                 Jun-07             Jul-07             Aug-07
646   19000123                SERPS - Accum Def Inc Taxes                            (13,200.00)        (13,200.00)        (13,200.00)
647   19000131                DFIT - FAS 133 Asset PCA - L/T                                -                  -                  -
648   19000133     CDFIT-Rcls Non-Qual SRP - Officers - Accum Def Inc Taxes        8,989,719.00       8,989,719.00       8,989,719.00
649   19000141                DFIT Gain on Skagit Sale
650   19000153                L-T Incentive Plan - Accum Def Inc Taxes                       -                  -                  -
651   19000161                Env Clean-Up - Accum Def Inc Taxes                             -                  -                  -
652   19000163                DFIT - LTIP Restricted Stock                            535,815.00         535,815.00         535,815.00
653   19000173                DFIT - Officer Restricted Stock                          28,958.00          28,958.00          28,958.00
654   19000181                Electric - Env Remediation Costs - Accum Def          1,362,000.00       1,362,000.00       1,362,000.00
655   19000221     CDFIT-Rcls SFAS106 Operating - Accum Def Inc Taxes                        -                  -                  -
656   19000233     CDFIT-Rcls SFAS106 Non-Operating - Accum Def Inc Taxes                    -                  -                  -
657   19000243     CDFIT-Rcls SFAS106 Plan Curtail Loss - Accum Def Inc Tax                  -                  -                  -
658   19000251                Gain on Disp Of Emiss Allow - Acc Def Inc Tax           552,000.00         540,000.00         528,000.00
659   19000261     CDFIT-Rcls Pension Costs - VSRP/ESP - Accum Def Inc Taxe                  -                  -                  -
660   19000281     CDFIT-Rcls Def FIT - Deferred Compensation                                -                  -                  -
661   19000282     CDFIT-Rcls Def FIT - Deferred Compensation                                -                  -                  -
662   19000283                Sr Mgmt L-T Incentive Plan - Accum Def Inc Ta            (6,284.00)         (6,284.00)         (6,284.00)
663   19000293                Non-Integr Merger Costs - Accum Def Inc Taxes                  -                  -                  -
664   19000301                IRS Audit 92-94 - Accum Def Inc Taxes                  (161,383.00)       (161,383.00)       (161,383.00)
665   19000303                Def FIT - FAS 123 LTIP                                1,914,178.00       1,914,178.00       1,914,178.00
666   19000313                Def FIT - Performance Based Compensatio                        -                  -                  -
667   19000321                Mark to Market A/R (Sec. 475) - Accum Def Inc                  -                  -                  -
668   19000341                Deferred Stock Options (WECO) - Accum Def Inc                  -                  -                  -
669   19000361                Gardiner Property Deferred Loss                         159,437.00         159,437.00         159,437.00
670   19000371                Def Tax Colstrip Reclamation Electric                   737,586.00         761,586.00         755,586.00
671   19000381                Def Tax Employee Stock Grants-Electric                         -                  -                  -
672   19000383                Def Tax - Workers Compensation Reserve
673   19000403                Deferred FIT - FAS 133 Fwd Swap Long Term               210,877.00         210,255.00         209,633.00
674   19000401                Deferred FIT - California ISO                          (699,695.00)       (699,695.00)       (699,695.00)
675   19000411                Deferred FIT - California PX                                   -                  -                  -
676   19000413                Deferred FIT - Ramgen Reserve                                  -                  -                  -
677   19000431     CDFIT-Rcls Deferred FIT-Deferred Income (Advance P                        -                  -                  -
678   19000433                Deferred FIT Receivable - NOL                         2,055,458.00       2,055,458.00       2,055,458.00
679   19000441                Deferred FIT - FAS 143 Whitehorn 2 & 3                  820,935.00         820,935.00         820,935.00
680   19000443                Defrrd Tax Asset - SFAS 158 Qualified P               6,432,677.00       8,195,772.17       8,053,724.12
681   19000451                Deferred FIT - Canwest Gas Supply - Ele               1,325,000.00       1,214,000.00       1,103,000.00
682   19000453                Defrrd Tax Asset - SFAS 158 SERP                      5,126,338.00       5,032,810.00       4,960,473.80
683   19000461                Deferred FIT - Sale of GO                             2,122,274.00       2,122,274.00       2,122,274.00
684   19000463                Defrrd Tax Asset - SFAS 158 Postrtrmnt                 (423,848.00)       (429,891.00)       (447,624.00)
685   19000471                Deferred FIT - Horizon Wind Energy Paym                 349,521.00         403,136.00         460,293.00
686   19000521                Encogen Activity - Electric                          (4,261,049.00)     (4,306,049.00)     (4,351,049.00)
687   19000531                Deferred FIT AP&T Note Receivable Reser                        -                  -                  -
688   19000541                Deferred FIT Colstrip 1&2 Liability Res                  77,152.00          77,152.00          77,152.00
689   19000543                DFIT Summit Purchase Opt Buyout                       6,618,000.00       6,626,000.00       6,626,000.00
690   19000551                Def FIT - Production Tax Credit                       4,349,511.00       4,859,511.00       4,979,511.00
691   19000582     CDFIT-Rcls Def FIT - Non Qual SERP                                        -                  -                  -
692   19000592                Def FIT - ARO                                         1,108,324.00       1,108,324.00       1,108,324.00
693   19000602     CDFIT-Rcls Def FIT - Accrued PTO                                          -                  -                  -
694   19000612     CDFIT-Rcls Def FIT - Post Retirement Benefits                             -                  -                  -
695   19000622     GDFIT-Rcls Def FIT - Net CIAC                                    3,092,000.00       3,178,000.00       3,568,000.00
696   19000632     CDFIT-Rcls Def FIT - Pension                                              -                  -                  -
697   19000642                Def FIT - Environmental                              (2,001,240.00)     (2,001,240.00)     (2,001,240.00)
698   19000662                Def FIT - Software                                     (451,596.00)       (407,596.00)       (363,596.00)
699   19000672                Def FIT - Rate Case                                    (114,642.00)       (105,642.00)        (96,642.00)
700   19000682     CDFIT-Rcls Def FIT - Bond Amortization                                    -                  -                  -
701   19000692                Def FIT - Reserve for Injuries and Damage                      -                  -                  -
702   19000701                DFIT FIN 48 Interest - Electric                       1,489,320.00       1,489,320.00       1,489,320.00
703   19000702                DFIT FIN 48 Interest - Gas                            1,030,680.00       1,030,680.00       1,030,680.00
704   20100013                Common Stock Issued - PSE $10 Par                  (859,037,900.00)   (859,037,900.00)   (859,037,900.00)
705   20100150       1020     Common Stock                                             (1,000.00)         (1,000.00)         (1,000.00)
706   20700003                Gas - Premium on Cap Stock - Common                (122,847,945.22)   (122,847,945.22)   (122,847,945.22)
707   20700013                Electric - Premium on Cap Stock - Common           (338,395,484.31)   (338,395,484.31)   (338,395,484.31)
708   20700023                Premium on Cap Stock - Common Stock                 (16,901,820.34)    (16,901,820.34)    (16,901,820.34)
709   21000033                4.84% Prfd - Gain on Reacqu Cap Stock                      (337.50)           (337.50)           (337.50)
710   21100003                Miscellaneous Paid in Capital                      (525,995,873.35)   (526,129,520.80)   (526,692,048.77)
711   21100363                FAS 123R LTIP Equity Awards                          (1,530,898.81)     (1,530,898.81)     (1,530,898.81)
712   21100373                FAS 123R ESPP Equity                                           -                  -                  -
713   21100383                SFAS 123R Tax Windfall Benefit                          (18,393.00)        (18,393.00)        (18,393.00)
714   21100393                FAS 123R LTIP Equity Awards - Performance            (1,358,256.00)     (1,358,256.00)     (1,358,256.00)
715   21100210       1020     APIC                                               (229,816,899.04)   (200,076,815.88)    (74,719,560.24)
716   21400013                Gas - Common Stock Expense                            2,148,854.72       2,148,854.72       2,148,854.72


      11/21/2010                                                       Page 71
          A         B                               C                                 N                  O                  P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                   396,750
4
5                                                                                              -                  -                   -


 6    Account Co. Code                     Account Description                     Jun-07             Jul-07             Aug-07
717   21400023               Gas - Preferred Stock Expense                                     -                  -                  -
718   21400033               Electric - Common Stock Expense                          4,985,024.68       4,985,024.68       4,985,024.68
719   21400043               7.75% Prfd Stock Expense                                          -                  -                  -
720   21500023               Approp RE - Fed Amort Reserve - Baker                   (6,478,489.00)     (6,478,489.00)     (6,478,489.00)
721   21500033               Approp RE - Fed Amort Reserve - Snoqualmie              (1,344,751.00)     (1,344,751.00)     (1,344,751.00)
722   21600003               Unappropriated Retained Earnings                      (374,459,348.56)   (374,459,348.56)   (374,459,348.56)
723   21600013               Dividends on Common Stock (Gas History)                 77,562,549.52      77,562,549.52      77,562,549.52
724   21600023               Dividends on Preferred Stock (Gas History)               1,755,001.25       1,755,001.25       1,755,001.25
725   21600033               Excess Premium - Preferred Stock                         1,471,103.62       1,471,103.62       1,471,103.62
726   21600053               Unappropriated Retained Earnings (Elect Histo           16,359,946.11      16,359,946.11      16,359,946.11
727   21600000  1020         Unappropriated RE                                        1,429,291.33       1,429,291.33       1,429,291.33
728   21600073               Retained Earnings - Encogen                                       -                  -                  -
729   21610013               Puget Western - Retained Earnings                       (5,972,073.00)     (5,972,073.00)     (5,972,073.00)
730   21610033               Hydro Energy Dev Corp - Retained Earnings               27,901,616.55      27,901,616.55      27,901,616.55
731   21900003               OCI-FAS133C-15NPNS                                     (20,782,555.00)    (20,782,555.00)    (20,782,555.00)
732   21900013               OCI-FAS133C-15NPNS Reclass to Earnings                  20,782,555.00      20,782,555.00      20,782,555.00
733   21900023               OCI-FAS133                                              21,507,359.00      21,507,359.00      21,507,359.00
734   21900033               OCI-FAS133 Reclass to Earnings                         (18,075,868.00)    (18,075,868.00)    (18,075,868.00)
735   21900053               FAS 87 - Minimun Pension Liability Adju                           -                  -                  -
736   21900063               PCA - OCI FAS 133                                                 -                  -                  -
737   21900073               OCI - FAS 133 Treasury Lock Hedge - CQ                            -                  -                  -
738   21900093               OCI - FAS 133 Fwd Swap CQ Marks                        (13,859,690.00)    (13,859,690.00)    (13,859,690.00)
739   21900103               OCI - Fwd Swap 6/27/2036 Amortization                      463,235.00         501,731.00         540,227.00
740   21900113               OCI - Treasury Lock Settlements                         21,357,804.00      21,294,049.00      21,230,294.00
741   21900123               OCI - Forward Swap Settlement                              416,406.00         416,406.00         416,406.00
742   21900133               OCI - Forward Swap 9/13/06                                 (10,896.00)        (12,051.00)        (13,206.00)
743   21900143               Acc Other Comprehensive Income - FAS 15                 18,379,068.52      23,416,491.92      23,010,640.34
744   21900153               SFAS 158 Tax Benefit Qualified Pension                  (6,432,677.00)     (8,195,772.17)     (8,053,724.12)
745   21900163               Acc Other Comprehensive Income - FAS 15                 14,646,671.50      14,379,446.25      14,172,770.40
746   21900173               SFAS 158 Tax Benefit SERP - AOCI                        (5,126,338.00)     (5,032,810.00)     (4,960,473.80)
747   21900183               Acc Other Cmprhnsve Income-FAS 158 Post                 (1,211,000.02)     (1,295,066.69)     (1,345,733.36)
748   21900193               SFAS 158 Tax Benefit Post Ret. Benefit                     423,848.00         429,891.00         447,624.00
749   22100043               $200M 2 year floating rate note                                   -                  -                  -
750   22100063               9.57% FMB Due 09/01/20 - 27th Supplement               (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
751   22100193               6.53% Med Term Notes B - Due 08/18/08                   (3,500,000.00)     (3,500,000.00)     (3,500,000.00)
752   22100223               6.83% Med Term Notes B - Due 08/19/13                   (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
753   22100243               6.51% Med Term Notes B - Due 08/19/08                   (1,000,000.00)     (1,000,000.00)     (1,000,000.00)
754   22100263               6.10% Med Term Notes B - Due 01/15/04                             -                  -                  -
755   22100273               6.07% Med Term Notes B - Due 01/16/04                             -                  -                  -
756   22100283               6.90% Med Term Notes B - Due 10/01/13                  (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
757   22100293               6.92% Med Term Notes C - Due 09/12/05                             -                  -                  -
758   22100303               6.92% Med Term Notes C - Due 09/12/05                             -                  -                  -
759   22100313               6.93% Med Term Notes C - Due 09/13/05                             -                  -                  -
760   22100323               7.02% Med Term Notes C - Due 09/11/07                  (20,000,000.00)    (20,000,000.00)    (20,000,000.00)
761   22100333               7.04% Med Term Notes C - Due 09/12/07                   (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
762   22100343               7.12% Med Term Notes C - Due 09/13/10                   (7,000,000.00)     (7,000,000.00)     (7,000,000.00)
763   22100353               7.35% Med Term Notes C - Due 09/11/15                  (10,000,000.00)    (10,000,000.00)    (10,000,000.00)
764   22100363               7.36% Med Term Notes C - Due 09/15/15                   (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
765   22100373               6.61% Med Term Notes C - Due 12/21/09                   (3,000,000.00)     (3,000,000.00)     (3,000,000.00)
766   22100383               6.62% Med Term Notes C - Due 12/22/09                   (5,000,000.00)     (5,000,000.00)     (5,000,000.00)
767   22100393               7.15% Med Term Notes C - Due 12/19/25                  (15,000,000.00)    (15,000,000.00)    (15,000,000.00)
768   22100403               6.58% Med Term Notes C - Due 12/21/06                             -                  -                  -
769   22100413               7.20% Med Term Notes C - Due 12/22/25                   (2,000,000.00)     (2,000,000.00)     (2,000,000.00)
770   22100473               8.14% Med Term Notes Due 11/30/06                                 -                  -                  -
771   22100483               7.75% Med Term Notes Due 2/1/07                                   -                  -                  -
772   22100523               8.06% Med Term Notes Due 6/19/06                                  -                  -                  -
773   22100603               7.70% Med Term Notes Due 12/10/04                                 -                  -                  -
774   22100691               Conservation Trust Bonds 6.45%                                    -                  -                  -
775   22100693               7.35% Med Term Notes Due 2/1/24                                   -                  -                  -
776   22100703               7.80% Med Term Notes Due 5/27/04                                  -                  -                  -
777   22100713               7.02% Med Term Notes due 12/01/27                     (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
778   22100723               6.74% Med Term Notes - Due 06/15/18                   (200,000,000.00)   (200,000,000.00)   (200,000,000.00)
779   22100733               6.46% MTN Series B Due 3/9/09                         (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
780   22100743               7.00% MTN Series B Due 3/9/29                         (100,000,000.00)   (100,000,000.00)   (100,000,000.00)
781   22100753               7.96% MTN Series B Due 2/22/10                        (225,000,000.00)   (225,000,000.00)   (225,000,000.00)
782   22100763               7.61% MTN Series B Due 9/8/08                          (25,000,000.00)    (25,000,000.00)    (25,000,000.00)
783   22100773               7.69% MTN Due 2/1/11                                  (260,000,000.00)   (260,000,000.00)   (260,000,000.00)
784   22100793               5.0% PCB-Series 2003A due 03/01/2031                  (138,460,000.00)   (138,460,000.00)   (138,460,000.00)
785   22100803               5.1% PCB-Series 2003B due 03/01/2031                   (23,400,000.00)    (23,400,000.00)    (23,400,000.00)
786   22100813               3.363%Senior Notes - Due 6/1/08                       (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
787   22100823               $250M 30 Year Senior Notes                            (250,000,000.00)   (250,000,000.00)   (250,000,000.00)


      11/21/2010                                                         Page 72
          A         B                              C                                  N                  O                  P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                                 396,750
4
5                                                                                              -                  -                  -


 6    Account Co. Code                       Account Description                    Jun-07             Jul-07             Aug-07
788   22100993               5.197% Senior Notes Due 10/01/15                      (150,000,000.00)   (150,000,000.00)   (150,000,000.00)
789   22101023               6.724% 30 Year Notes Due 6/15/2036                    (250,000,000.00)   (250,000,000.00)   (250,000,000.00)
790   22101033               6.274% Senior Notes Due 3/15/2037                     (300,000,000.00)   (300,000,000.00)   (300,000,000.00)
791   22101043               6.974% Junior Subordinated Notes Due 6/               (250,000,000.00)                -                 -
792   22101053               6.974% Jr Sub Notes (Hybrid) due 6/1/20                                  (250,000,000.00)   (250,000,000.00)
793   22300013               8.231% Capital Trust I Pfd Stock Due 6/                           -                   -                 -
794   22300023               8.40% Capital Trust II Pfd Stock Due 6/                           -                   -                 -
795   22400013               4.70% Preferred Stock - Mandatory Rede                    (431,100.00)       (431,100.00)       (431,100.00)
796   22400023               4.84% Preferred Stock - Mandatory Rede                  (1,458,300.00)     (1,458,300.00)     (1,458,300.00)
797   22600043               7.70% Bonds - Unamort Discount                                    -                   -                 -
798   22700001               Whitehorn Capital Lease - Non-Current                  (22,825,683.35)    (22,825,683.35)    (22,825,683.35)
799   22820011               Injuries / Damages                                      (1,450,000.00)       (290,000.00)       (375,000.00)
800   22820012               Liability Reserve - Gas                                           -                   -                 -
801   22840002               Gas - Accrued Environ Remediation Costs                (29,004,981.52)    (29,004,981.52)    (29,004,981.52)
802   22840011               Accrued Env Rem - NWT - Mission Pole                              -                   -                 -
803   22840021               Accrued Env Rem - White River (Buckley                    (902,318.99)       (902,318.99)       (902,318.99)
804   22840031               Accrued Env Rem - Olympia UST                             (129,471.05)       (129,471.05)       (129,471.05)
805   22840041               Accrued Env Rem - Bremerton UST                            (96,870.19)        (96,870.19)        (96,870.19)
806   22840051               Accrued Env Rem - Whidbey Island UST                       (15,000.00)        (15,000.00)        (15,000.00)
807   22840061               Accrued Env Rem - Tenino UST                               (52,471.63)        (52,471.63)        (52,471.63)
808   22840071               Accrued Env Rem - White River UST                          (13,897.62)                -                 -
809   22840081               Accrued Env Rem - Puyallup Garage                         (453,028.42)       (453,028.42)       (453,028.42)
810   22840091               Accrued Env Rem - G.O. UST                                        -                   -                 -
811   22840101               Env Rem - Centralia Plant                                         -                   -                 -
812   22840111               Accrued Env Rem - Poulsbo Service Cente                    (10,000.00)        (10,000.00)        (10,000.00)
813   22840121               Accrued Env Rem - Olympia SVC Capacitor                           -                   -                 -
814   22840411               White River Selling Cost - Carpenter Shop                         -            (2,024.12)         11,187.13
815   22841001               AETNA II Lawsuit unallocated proceeds -                   (887,982.53)       (887,273.57)       (887,273.57)
816   22840131               Accrued Env. Remediation - Crystal Mountain             (3,015,617.11)     (2,737,930.50)     (2,531,692.69)
817   23001001               ARO-Electric Shuffleton Harbor Lease                      (530,050.00)       (530,050.00)       (530,050.00)
818   23001011               ARO-Electric Whitehorn 2 & 3 Lease                                -                   -                 -
819   23001013               ARO - Asbestos Common                                      (50,416.50)        (50,416.50)        (50,416.50)
820   23001021               ARO-Electric Colstrip 1 & 2 ash pond ca                 (1,194,924.50)     (1,194,924.50)     (1,194,924.50)
821   23001031               ARO-Electric Colstrip 3 & 4 ash pond ca                   (738,900.00)       (738,900.00)       (738,900.00)
822   23001041               ARO-Hopkins Ridge                                         (712,066.00)       (712,066.00)       (712,066.00)
823   23001061               ARO - Transmission Wood Poles                           (4,198,732.28)     (4,198,732.28)     (4,198,732.28)
824   23001071               ARO - Distribution Wood Poles                           (9,554,400.98)     (9,554,400.98)     (9,554,400.98)
825   23001081               ARO - Contaminated Oil & Related Equipment              (3,311,863.54)     (3,311,863.54)     (3,311,863.54)
826   23001091               ARO - Asbestos Electric                                    (67,082.00)        (67,082.00)        (67,082.00)
827   23001092               ARO - Gas Mains                                         (2,793,365.00)     (2,793,365.00)     (2,793,365.00)
828   23002001               ARO - Electric Shuffelton Harbor Lease to                  530,050.00         530,050.00         530,050.00
829   23002002               ARO-Gas Cast Iron Pipe Removal                            (676,701.24)       (676,701.24)       (676,701.24)
830   23002011               ARO - Frederickson                                        (535,126.50)       (535,126.50)       (535,126.50)
831   23002012               ARO-Gas Bare Steel Pipe Removal                         (4,008,532.59)     (4,008,532.59)     (4,008,532.59)
832   23002022               ARO - Gas Cast Iron Pipe Removal to Short                  678,550.73         678,550.73         678,550.73
833   23002032               ARO - Gas Bare Steel Pipe Removal to Short                 383,757.00         383,757.00         383,757.00
834   23002061               ARO - Transmission Wood Poles to Short Term                230,899.00         230,899.00         230,899.00
835   23002071               ARO - Distribution Wood Poles Short Term                   325,779.00         325,779.00         325,779.00
836   23002081               ARO - Contaminated Oil & Related Equipment To Short        155,964.00         155,964.00         155,964.00
837   23002091               ARO - Electric Short Term                               (1,242,692.00)     (1,242,692.00)     (1,242,692.00)
838   23002091ARO            ARO - Asbestos Electric ST                                  (5,199.00)         (5,199.00)         (5,199.00)
839   23002092               ARO - Gas Short Term                                    (1,062,307.73)     (1,062,307.73)     (1,062,307.73)
840   23003003               ARO - Common - Short Term                                  (15,596.00)        (15,596.00)        (15,596.00)
841   23003011               ARO - Asbestos Electric - ST                                 5,199.00            5,199.00          5,199.00
842   23003013               ARO - Asebestos Common - ST                                 15,596.00          15,596.00          15,596.00
843   23100011               Note Payable - Hopper - Wind Ridge Site                           -                   -                 -
844   23100093               Lehman Brother CP issuances                            (74,567,000.00)    (56,000,000.00)    (16,000,000.00)
845   23100400   1020        Short Term Debt - Citibank                             (25,000,000.00)    (30,000,000.00)    (85,000,000.00)
846   23100410   1020        Short Term Debt - JP Morgan Chase                      (25,000,000.00)    (30,000,000.00)    (85,000,000.00)
847   23108313               US Bank - Commercial Paper                                        -                   -                 -
848   23108323               Wells Fargo Bank - Commercial Paper                    (57,787,000.00)    (68,665,000.00)    (48,257,000.00)
849   23108363               Merrill Lynch - Commercial Paper                      (107,500,000.00)    (83,000,000.00)    (29,208,000.00)
850   23108623               MM-BID LINE-KBC                                                   -                   -                 -
851   23108373               Wachovia - Credit Facility Loan                                                              (90,000,000.00)
852   23200011               WECO - Vouchers Payable                                 (4,757,034.64)     (5,027,615.85)     (5,258,816.20)
853   23200031               A/P - Power Cost                                        (9,419,188.85)    (21,995,938.35)    (23,814,460.26)
854   23200033               Accounts Payable - Vouchers (Electric Sys)              (1,004,313.21)     (1,509,721.69)       (874,942.26)
855   23200041               A/P - BPA Transmission Payable                          (5,584,064.00)     (5,766,722.00)     (5,687,102.00)
856   23200051               A/P - Firm Contract Power Payable                       (5,980,324.04)     (7,746,030.94)     (6,236,961.48)
857   23200061               A/P - Secondary Power Payable                          (15,795,881.50)    (14,078,768.34)    (16,059,554.46)
858   23200063               Accounts Payable - Payroll (Electric Sys)                         -                  -                  -


      11/21/2010                                                       Page 73
          A         B                               C                               N                 O                  P
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007                                                                                                              396,750
4
5                                                                                            -                  -                 -


 6    Account Co. Code                        Account Description                 Jun-07            Jul-07             Aug-07
859   23200071               A/P - PURPA Power Payable                            (12,284,601.90)   (16,455,652.02)    (19,748,449.93)
860   23200081               A/P - Combustion Turbine Fuel Payable                 (1,469,537.53)    (1,560,539.21)     (1,899,575.71)
861   23200083               Accrued Liabilities                                             -                  -                 -
862   23200091               A/P - Competitive Bid Conservation Paya                  (36,725.13)       (36,725.13)        (36,725.13)
863   23200101               A/P - Financial Swap payable                                    -                  -                 -
864   23200103               Salvation Army Donations                                 (23,916.35)       (14,846.45)        (37,466.34)
865   23200111               A/P - Transmission Payable (Non-BPA)                    (176,860.65)      (125,670.16)       (130,877.00)
866   23200113               Payroll W/Holding - Energy Fund                                 -                  -                2.00
867   23200121               A/P Frederickson #1 Vouchers                            (509,909.88)      (546,170.10)       (553,538.29)
868   23200131               BPA Ratcheted Demand Liability                                  -                  -                 -
869   23200141               Encogen Acid Rain Fines                                 (382,113.00)      (382,113.00)       (382,113.00)
870   23200153               Misc Payroll Deductions                                     (163.80)       (11,563.22)         (1,156.51)
871   23200173               Deductions - Medical Insurance (Electric Hist            (11,962.09)       (11,962.09)        (12,178.09)
872   23200202               A/P - Everett Delta - NW Pipeline - Gas                         -                  -           (4,036.00)
873   23200212               A/P - Gas Purchases-GST Payable                                 -                  -                 -
874   23200222               A/P - Gas Pipeline Liability                          (8,234,868.18)    (8,577,399.94)     (8,573,954.78)
875   23200241               AP - BPA 2006 Capital Projects                          (118,498.00)      (118,498.00)       (118,498.00)
876   23200242               A/P - Gas Purchases                                  (61,944,695.33)   (59,056,345.70)    (53,583,025.87)
877   23200243               Payroll Deductions - Garnishments                               -                  -                 -
878   23200281               Electric - Payroll Deductions - IBEW Union Du                   -              (168.59)              -
879   23200282               Gas - Payroll Deductions - UA Union Dues                        -           (3,951.71)               -
880   23200292               A/P - GST on Gas Purch. Payable to Counterparties               -                  -                 -
881   23200293               A/P Payroll W/H - Stock Purchase Plan                   (294,342.00)      (394,998.00)       (482,120.00)
882   23200300  1020         A/P Other                                                       -                  -                 -
883   23200311               Penalties - Crystal Mountain Oil Spill                (1,000,000.00)    (1,000,000.00)     (1,000,000.00)
884   23200312               Gas - WUTC Penalty Payable                                      -                  -                 -
885   23200313               Payroll - Parking Payable                                       -                  -                 -
886   23200333               PTO / Holiday / etc - Clearing                       (10,225,493.19)    (9,047,930.02)     (9,016,900.34)
887   23200483               Incentive Pay Liability                               (5,575,002.75)    (6,151,709.61)     (6,789,041.86)
888   23200543               DBS Non-PO Accrual                                   (46,161,829.42)   (47,460,162.57)    (42,969,917.74)
889   23200563               Medical Insurance - Premera                                     -                  -                 -
890   23200573               Medical Insurance - Group Health                                -                  -                 -
891   23200583               Dental Insurance - WDS                                          -                  -                 -
892   23200593               Life Insurance - Aetna                                          -                  -                 -
893   23200603               AD&D Insurance - CIGNA                                          -                  -                 -
894   23200613               LTD Insurance - Hartford                                        -                  -                 -
895   23200623               LTC Insurance - CNA                                             -                  -                 -
896   23200633               Accident Insurance - Carrier name to be                         -                  -                 -
897   23200643               A/P - Salary Month End Payroll Accrual                (4,553,736.92)    (3,710,445.64)     (4,169,485.67)
898   23200653               A/P - Hourly Month End Payroll Accrual                (2,037,803.44)      (324,913.74)       (828,370.88)
899   23200673               Payroll - Misc Payable Deductions-credi                         -                  -                 -
900   23200683               Payroll - Misc Payable Deductions-good                          -                  -               30.00
901   23200693               Payroll - 401k company match                                (287.24)      (122,137.73)        (33,620.62)
902   23200713               LTC Insurance - UNUM                                            -                  -                 -
903   23200723               Medical Insurance - Group Health                         562,093.99         (2,906.06)        565,648.94
904   23200733               Dental Insurance - WDS                                    15,829.19         (2,149.58)        222,859.22
905   23200743               Life Insurance - Hartford                                  1,586.24           2,920.53          2,440.83
906   23200753               AD&D Insurance - CIGNA                                      (622.27)           (676.63)          (717.63)
907   23200763               LTD Insurance - Hartford                                  (3,058.61)        (3,509.82)         (4,139.21)
908   23200773               LTC Insurance - UNUM                                     (10,812.35)       (10,589.15)        (10,624.95)
909   23200953               Default Payroll Withholding - S/B $0.00                      221.37           1,242.39          4,282.24
910   23200963               Charitable Contribution Pledges                         (185,000.00)      (185,000.00)       (185,000.00)
911   23201001               A/P - Encogen Vouchers                                          -                  -                 -
912   23201003               Accounts Payable Reconcilation Account               (22,852,240.44)   (21,420,025.46)    (23,836,088.19)
913   23201011               A/P - Encogen Gas Supply                                        -                  -                 -
914   23201013               GR/IR Clearing Account                                (6,095,614.07)    (2,235,298.62)     (6,644,200.56)
915   23201023               Freight Clearing                                                -                  -                 -
916   23201033               Medical Aid - Supplemental                               (79,865.46)       (29,674.68)        (55,651.60)
917   23201043               Health/Dependent Spending Accts - Year 1                (129,681.51)            109.56         31,141.09
918   23201053               Health/Dependent Spending Accts - Year                          -         (129,681.51)       (120,110.83)
919   23201063               United Way - Payroll Deductions                                 -                (7.50)              -
920   23201073               401(k) Plan EE                                              (669.12)      (301,688.41)        (21,550.68)
921   23201093               Loan Payback 401(k)                                             -          (12,764.99)         (1,975.19)
922   23201103               P/R-401(k) PE Common Stk issue rounding                       62.86              74.59             95.16
923   23201113               Cash Discount Clearing                                     8,392.50         10,431.27           9,403.86
924   23201153               Accounts Payable - BillServ NSF's and A                    8,042.34           7,236.42          7,809.88
925   23201163               Accounts Payable - APS NSF's and Adj-Ke                  (13,765.60)          7,739.33         15,437.09
926   23201173               Payroll - Medical Insurance Payable- Re                  435,911.83        203,446.50         346,993.57
927   23201183               Payroll - ArtsFund Workplace Giving Pay                         -              (179.25)          (179.25)
928   23202173               Payroll - Life Insurance Payable- Retir                   (7,163.02)        (7,163.02)         (7,163.02)
929   23202183               A/P Liability - Credit Balance Refund                    (60,322.67)               -         (123,627.86)


      11/21/2010                                                        Page 74
           A         B                             C                               N                 O                 P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                           396,750
 4
 5                                                                                          -                 -                 -


 6     Account Co. Code                     Account Description                  Jun-07            Jul-07            Aug-07
930    23202193               Medical Insurance - Regence                          1,099,280.17        (37,416.58)     1,124,565.41
931    23202203               PSE Customer Connections Penalty                              -                 -                 -
932    23300000               Notes Pay- Assoc Companies                                    -                 -                 -
933    23300043               Note Payable to Puget Energy                       (24,466,665.02)   (24,049,251.81)   (24,165,501.79)
934    23400000               AP Associated Companies                               (528,919.28)      (539,935.10)      (548,167.45)
935    23400000   1020        A/P Associated Company                              (1,324,060.07)    (1,380,559.12)    (1,434,716.74)
936    23500011               Transmission Services Deposits                      (1,234,673.14)    (1,332,479.14)    (1,420,079.14)
937    23500012               Customer Deposits - Gas CLX                                   -                 -                 -
938    23500021               Customer Deposits - Electric CLX                              -                 -                 -
939    23500112               Customer Deposits - Gas CLX- Effective              (6,746,346.19)    (6,829,387.55)    (6,902,726.13)
940    23500121               Customer Deposits - Elect CLX - Effecti            (12,653,551.87)   (12,746,924.11)   (12,929,363.72)
941    23600000   1020        FIT Payable                                          2,120,704.91      2,216,462.21      2,430,096.98
942    23600011               WA Property Tax-Freddie 1-Electric                    (652,736.00)      (815,920.00)      (979,104.00)
943    23600021               Accrued WA Tax - Unbilled Electric Reve             (2,601,354.02)    (2,753,114.51)    (2,860,028.75)
944    23600022               Accrued WA Tax - Unbilled Gas Revenue               (1,114,675.83)      (890,321.52)      (938,195.73)
945    23600023               FIT Current Payable                                           -                 -                 -
946    23600033               Federal Income Taxes                                14,828,275.31     13,265,166.31     18,918,034.31
947    23600033RR             Federal Income Taxes - Rainier Rec                            -                 -                 -
948    23600043               Current Deferred FIT Liability                                -                 -                 -
949    23600063               Federal Excise Tax - Fuel/Drayage Veh                   (1,271.03)           953.54           (380.00)
950    23600093               Accrued FICA - Company                                     (29.64)      (269,977.75)      (255,426.17)
951    23600103               Accrued Federal Unemployment Ins                              -                 -                 -
952    23600113               Federal Unemployment Insurance                                -                 -                 -
953    23600123               Accrued State Unemployment Ins                                -                 -                 -
954    23600201               Property Taxes - Washington - Electric             (24,132,486.61)   (26,244,742.14)   (28,379,514.80)
955    23600211               Property Taxes - Montana - Electric                 (4,878,792.63)    (6,170,525.63)    (7,052,143.63)
956    23600213               Washington Unemployment Tax - Employer                (286,687.66)      (344,624.11)       (91,365.23)
957    23600221               Property Taxes - Oregon - Electric                            -          (56,678.00)      (113,355.00)
958    23600232               Property Taxes - Washington - Gas                  (10,198,009.49)   (11,148,975.49)   (12,491,647.00)
959    23600301               Washington State Real Estate Sales Tax                        -                 -                 -
960    23600351               Accrued Washington Municipal Util Tax - Elect       (6,956,764.37)    (4,559,500.77)    (5,736,582.33)
961    23600381               Washington Municipal Tax Reserve - El                         -                 -                 -
962    23600391               Montana State Electric Energy Producer Tax            (383,352.14)      (133,169.59)      (270,169.59)
963    23600421               Montana Unemployment Tax Withheld - Employee                (3.80)            (3.80)            (3.80)
964    23600451               Corp License Tax - Montana                              (4,728.00)       (29,728.00)       (19,728.00)
965    23600471               Accrued Washington State Utility Tax - Electr       (5,099,465.98)    (5,154,687.26)    (5,044,526.39)
966    23600552               Accrued Washington State Utility Tax - Gas          (2,334,081.80)    (1,793,582.70)    (1,610,364.78)
967    23600602               Accrued Washington Municipal Utility Taxes -        (3,756,278.92)    (1,984,275.61)    (2,146,147.74)
968    23600622               Washington Municipal Tax Reserve - Ga                         -                 -                 -
969    23601001               WA State & City of Bellingham Excise Tax                      -                 -                 -
970    23601003               Accrued WA State & Local Use Tax                      (143,663.81)      (507,576.10)      (600,423.27)
971    23601011               WA State Fuel Tax - Encogen                                   -                 -                 -
972    23601013               Accrued WA State B & O Taxes                          (147,810.07)       (82,284.14)      (121,489.33)
973    23601021               WA State Property Tax - Encogen                               -                 -                 -
974    23601023               Accrued WA City B & O Taxes                             (8,801.62)        (3,267.54)        (4,853.18)
975    23601031               Bellingham Excise Tax - Encogen                               -                 -                 -
976    23601033               Municipal Tax Reserve                                         -                 -                 -
977    23601043               Federal Unemployment Tax - Employer                     (7,257.93)        (3,180.18)        (5,642.46)
978    23700001               accrued int construction of Lake Young                (262,179.37)      (262,179.37)      (262,179.37)
979    23700033               Accrued Int 20 Bonds Due Mar & Sep                    (797,500.00)      (996,875.00)    (1,196,250.00)
980    23700163               Accrued Int 6.53% Notes Due Dec & Jun                   (9,522.55)       (28,568.38)       (47,614.21)
981    23700193               Accrued Int 6.83% Notes Due Dec & Jun                   (8,537.50)       (25,612.50)       (42,687.50)
982    23700210   1020        Interest Payable - Debt                               (154,619.21)      (211,465.58)      (550,599.75)
983    23700213               Accrued Int 6.51% Notes Due Dec & Jun                   (2,712.50)        (8,137.50)       (13,562.50)
984    23700233               Accrued Int 6.10% Notes Due Dec & Jun                         -                 -                 -
985    23700243               Accrued Int 6.07% Notes Due Dec & Jun                         -                 -                 -
986    23700253               Accrued Int 6.90% Notes Due Dec & Jun                  (28,750.00)       (86,250.00)      (143,750.00)
987    23700263               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
988    23700273               Accrued Int 6.92% Notes Due Dec & Jun                         -                 -                 -
989    23700283               Accrued Int 6.93% Notes Due Dec & Jun                         -                 -                 -
990    23700293               Accrued Int 7.02% Notes Due Dec & Jun                  (58,500.00)      (175,500.00)      (292,500.00)
991    23700303               Accrued Int 7.04% Notes Due Dec & Jun                  (14,666.30)       (43,999.63)       (73,332.96)
992    23700313               Accrued Int 7.12% Notes Due Dec & Jun                  (20,766.30)       (62,299.63)      (103,832.96)
993    23700323               Accrued Int 7.35% Notes Due Dec & Jun                  (30,625.00)       (91,875.00)      (153,125.00)
994    23700333               Accrued Int 7.36% Notes Due Dec & Jun                   (6,133.70)       (18,400.37)       (30,667.04)
995    23700343               Accrued Int 6.61% Notes Due Dec & Jun                   (8,262.50)       (24,787.50)       (41,312.50)
996    23700353               Accrued Int 6.62% Notes Due Dec & Jun                  (13,791.30)       (41,374.63)       (68,957.96)
997    23700363               Accrued Int 7.15% Notes Due Dec & Jun                  (44,687.50)      (134,062.50)      (223,437.50)
998    23700373               Accrued Int 6.58% Notes Due Dec & Jun                         -                 -                 -
999    23700383               Accrued Int 7.20% Notes Due Dec & Jun                   (6,000.00)       (18,000.00)       (30,000.00)
1000   23700443               8.14% Med Term Notes Due 11/30/06 - Accrued I                 -                 -                 -


       11/21/2010                                                      Page 75
           A         B                               C                                N                 O                 P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                                 396,750
 4
 5                                                                                             -                 -                   -


 6     Account Co. Code                      Account Description                    Jun-07            Jul-07            Aug-07
1001   23700453               7.75% Med Term Notes Due 2/1/07 - Accrued Int                    -                 -                 -
1002   23700493               8.06% Med Term Notes Due 6/19/06 - Accrued In                    -                 -                 -
1003   23700573               7.70% Med Term Notes Due 12/10/04 - Accrued I                    -                 -                 -
1004   23700663               7.35% Med Term Notes Due 2/1/24 - Accrued Int                    -                 -                 -
1005   23700673               7.80% Med Term Notes Due 5/27/04 - Accrued In                    -                 -                 -
1006   23700683               8.231% Debentures Due 6/1/27 - Accrued Int.                      -                 -                 -
1007   23700713               Accrued Int Bank Notes - Domestic                        (113,384.14)       (95,304.92)      (287,044.59)
1008   23700771               Conservation Trust Interest Payable                              -                 -                 -
1009   23700773               Accrued Interest - Misc Liabilities                       (11,355.44)       (18,925.73)        (3,785.15)
1010   23700781               Accrued Interest Whitehorn Capital Lease                 (601,018.95)      (721,222.74)      (119,778.69)
1011   23700793               Interest Accrued                                       (7,200,000.00)    (7,200,000.00)    (7,200,000.00)
1012   23700803               6.46% MTN Series B Due 3/9/09 - Accrued                (2,018,750.00)    (2,826,250.00)    (3,633,750.00)
1013   23700813               7.00% MTN Series B Due 3/9/29 - Accrued                (1,458,333.00)    (2,041,666.33)    (2,624,999.66)
1014   23700821               Electric - Accrued Interest Customer De                  (253,837.07)      (285,803.27)      (314,638.90)
1015   23700822               Gas - Accrued Interest Customer Deposit                  (185,710.66)      (204,759.16)      (222,665.65)
1016   23700823               6.74% Med Term Notes Due 6/15/18 - Accrued In          (3,931,666.35)    (5,054,999.68)    (6,178,333.01)
1017   23700833               Accrued Interest - Tax Assessments                               -                 -                 -
1018   23700841               Accrued Interest - Transm Deposits                       (149,896.96)      (149,896.96)      (149,896.96)
1019   23700843               Accrued Interest - 7.96% MTN Series B D                (3,731,250.00)    (5,223,750.00)    (6,716,250.00)
1020   23700853               Accrued Interest - 7.61% MTN Series B D                  (396,354.33)      (554,896.00)      (713,437.67)
1021   23700873               Accrued Int - Bonds 9.14% MTN Due 06/21/01             (6,142,500.00)    (7,897,500.00)    (9,652,500.00)
1022   23700893               7.69% MTN Due 2/1/11 - Accrued Interest                (2,499,250.17)    (4,165,416.84)    (5,831,583.51)
1023   23700913               8.40% Capital Trust II Pfd Stk 6/30/41                           -                 -                 -
1024   23700933               5.0% PCB-Series 2003A due 03/01/2031-Ac                (2,307,666.84)    (2,884,583.51)    (3,461,500.18)
1025   23700943               5.1% PCB-Series 2003B due 03/01/2031-Ac                  (397,800.00)      (497,250.00)      (596,700.00)
1026   23700953               accrued interest - $200M 2 year floatin                          -                 -                 -
1027   23700963               5.483% Senior Notes due 6/1/2035                       (1,180,368.10)    (2,322,659.77)    (3,464,951.44)
1028   23700993               5.197% Senior Notes Dues 10/1/05 - Interest Accr       (1,948,875.06)    (2,598,500.06)    (3,248,125.06)
1029   23701002               Purchased Gas Commodity Security Deposit                         -                 -                 -
1030   23701003               3.363% Senior Notes Due 6/1/08 - Accrue                  (420,375.00)      (840,750.00)    (1,261,125.00)
1031   23701013               Accrued Interest on PE Note                              (111,391.10)      (116,249.98)      (116,576.47)
1032   23701023               Accrued Interest - 6.724% Notes Due 6/1                  (746,471.43)    (2,147,304.76)    (3,548,138.09)
       23701033               Accrued Interest - 6.274% Senior Notes Due
1033                          3/15/2037                                              (5,542,033.33)    (7,110,533.33)    (8,679,033.33)
1034   23701043               6.974% Junior Subordinated Notes Due 6/                (1,307,625.00)              -                 -
1035   23701053               6.974% Jr Sub Notes (Hybrid) due 6/1/20                                  (2,760,541.67)    (4,213,458.34)
1036   24100013               Federal Income Tax Withheld - Employee                           -                 -                 -
1037   24100043               FICA Tax Withheld - Employee                                  (29.88)      (269,903.42)      (255,366.01)
1038   24100063               Washington State & Local Sales Tax Collected              (46,511.49)       (92,678.07)       (20,805.96)
1039   24100101               Montana State Income Tax Withheld                                -                 -                 -
1040   24100111               Montana Income Tax Withheld - Employee                           -                 -                 -
1041   24100143               Federal Income Tax Withheld - Employee                        (21.59)      (338,597.68)      (484,703.76)
1042   24100153               Montana State Income Tax Withheld                                -                 -                 -
1043   24100212               GST on Gas Sales from PSE                              (2,590,650.86)    (4,444,426.12)    (6,347,410.36)
1044   24200001               Colstrip Units 1 & 2 loss reserve                        (220,826.80)      (220,826.80)      (220,826.80)
1045   24200002               WUTC Gas Pipeline Penalty                              (2,000,000.00)    (2,000,000.00)    (2,000,000.00)
1046   24200021               Misc Accd Liabilities - Western Energy                   (239,343.89)      (239,343.89)      (239,343.89)
1047   24200031               Accrued Liabilities - Elect. Reserve Sh                          -                 -                 -
1048   24200063               Accrued Severance Costs                                          -                 -                 -
1049   24200453               2005 Attorney General Settlement                                 -                 -                 -
1050   24200491               Whitehorn #2 & #3 - Leases Oper or Leveraged              (56,176.95)       (67,412.34)       (11,235.42)
1051   24200511               Wash St Annual Filing Fee                              (1,897,888.87)    (2,164,678.87)    (2,424,303.87)
1052   24200513               FAS 123 ESPP liability                                           -                 -                 -
1053   24200541               Lower Baker - FERC License Fees                          (149,713.78)      (162,936.94)       (13,889.14)
1054   24200551               Upper Baker - FERC License Fees                          (149,713.78)      (162,936.94)       (13,889.14)
1055   24200561               Snoqualmie #1 - FERC License Fees                         (41,737.88)       (45,145.05)        (3,989.42)
1056   24200571               Snoqualmie #2 - FERC License Fees                         (41,737.77)       (45,144.93)        (3,989.42)
1057   24200581               White River - FERC License Fees                                  -                 -                 -
1058   24200593               PSE Non-Employee Director Stock Plan                   (2,174,012.00)    (2,174,012.00)    (2,174,012.00)
1059   24200603               Severance Payable                                                -                 -                 -
1060   24200611               Trading Floor FERC Fees Payable                          (285,750.00)      (317,500.00)        48,647.50
1061   24200621               Accrued Real Estate Brokerage Fee                        (150,036.79)      (148,803.61)      (147,561.06)
1062   24200622               Accrued WUTC Fee                                       (1,518,759.76)    (1,614,077.76)    (1,700,829.76)
1063   24200632               Gas - WUTC SQI Penalty                                           -                 -                 -
1064   24200633               401(k) 1% Company Contribution                           (527,400.83)      (634,637.16)      (729,265.77)
1065   24200631               Conservation Trust Payable                                       -                 -                 -
1066   24200641               Electric - WUTC SQI Penalty                              (363,970.50)      (363,970.50)      (363,970.50)
1067   24200643               Wrkrs Comp Reserve- Richard Grant Accident 10            (532,959.79)      (530,795.39)      (526,202.00)
1068   24200653               Accrual - 401(k) Match on Incentive Pla                  (334,530.95)      (369,102.58)      (407,342.51)
1069   24200713               Common - WUTC SQI Penalty                                        -                 -                 -
1070   24200723               Non-Employee DSP Unissued Shares                          (19,972.68)              -                 -


       11/21/2010                                                         Page 76
           A         B                               C                                 N                 O                 P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                               396,750
 4
 5                                                                                              -                 -                 -


 6     Account Co. Code                      Account Description                     Jun-07            Jul-07            Aug-07
1071   24300011               Whitehorn Capital Lease - Current                         (165,159.68)      (165,159.68)       (83,855.10)
1072   24400001               FAS 133 Opt Unrealized Loss ST                          (2,736,968.00)    (2,725,088.00)    (2,725,088.00)
1073   24400011               FAS 133 Opt Unrealized Loss LT                          (7,271,776.00)    (7,486,827.00)    (7,486,827.00)
1074   24400021               FAS 133 Day 1 Loss Deferral - Electric - ST              2,705,310.00      2,703,401.00      2,703,401.00
1075   24400031               FAS 133 Day 1 Loss Deferral - Electric - LT              7,271,776.00      7,486,827.00      7,486,827.00
1076   24500001               FAS 133 Cash Flow Hedge Unrealized Loss                (15,465,965.00)   (15,465,965.00)   (15,465,965.00)
1077   24500002               FAS 133 Unrealized Loss - ST                           (23,539,306.00)   (23,539,306.00)   (23,539,306.00)
1078   24500003               FAS 133 CFH Unrealized Loss - TLock S/T                           -                 -                 -
1079   24500011               FAS 133 Cash Flow Hedge Unrealized Loss                 (1,009,290.00)    (1,009,290.00)    (1,009,290.00)
1080   24500012               FAS 133 Unrealized Loss - LT                              (315,540.00)      (315,540.00)      (315,540.00)
1081   24500023               FAS 133 CFH Unrealized Loss - Fwd Swap                            -                 -                 -
1082   24500031               FAS 133 -Ineffective CFH Loss LT
1083   25200002               Advances Refundable User                                          -                 -                 -
1084   25200022               Rule 7 Customer Advances                                          -                 -                 -
1085   25200032               Developers Deposit Rule 7                                  (11,756.00)       (11,756.00)        (8,495.00)
1086   25200111               1998 Cust Advances for Construction                               -                 -                 -
1087   25200121               Cust Advances for Const Posted 9/1                      (7,190,533.32)    (7,180,968.20)    (7,157,941.84)
1088   25200122               Rule 7 Customer Advances Posted 9/1                     (9,882,397.45)    (9,863,809.45)    (9,851,642.20)
1089   25200132               Developers Deposit Rule 7 Posted 9/1                      (245,427.19)      (245,427.19)      (223,368.61)
1090   25200141               Contractor's Security Bond                                        -                 -                 -
1091   25200142               NewRule7 nonref zero consump cust advan                   (135,246.58)      (135,380.80)      (135,432.02)
1092   25200152               NewRule 7 Refund zero consump cust adva                   (175,692.82)      (165,717.29)      (160,125.78)
1093   25200161               Residential Single Family Elec Customer                 (7,875,433.15)    (7,995,765.08)    (8,329,565.67)
1094   25200171               Residential Plat Elec Customer Advances                (35,358,783.60)   (35,424,691.31)   (35,835,762.99)
1095   25200181               Non-Residential Elec Customer Advances                 (10,158,498.20)   (10,581,838.72)   (10,876,305.95)
1096   25200191               CIAC - Seattle Public Utilities-Electri                 (2,446,798.76)    (2,446,798.76)    (2,446,798.76)
1097   25200202               Rule 7 Cust Adv With Tax (9-1-03)                      (10,539,621.78)   (10,816,077.24)   (11,973,332.54)
1098   25200212               Rule 7 Cust Adv W/O Tax (9-1-03)                        (3,235,299.18)    (3,248,889.78)    (3,314,190.41)
1099   25200222               Developers Deposit Rule 7 (9-1-03)                      (1,167,905.13)    (1,188,940.13)    (1,207,519.13)
1100   25200232               CA to Eliminate the NCR (9-1-03)                           (21,751.97)       (21,751.97)       (21,751.97)
1101   25200262               Rule 7A Cust Adv With Tax (Kitt) (9-1-0                       (653.15)          (975.57)        (1,795.91)
1102   25200272               Rule 7A Cust Adv W/O Tax (Kitt) (9-1-03                       (338.00)          (338.00)          (338.00)
1103   25300001               Colstrip 3 & 4 Final Reclamation Liability                 (87,035.28)      (155,267.70)      (139,032.24)
1104   25300002               Unearned Mt.Star Conversion Revenue                       (100,000.00)      (100,000.00)      (100,000.00)
1105   25300011               J Harvey Const Encroach. Dep/BPA Kitsap                     (5,000.00)        (5,000.00)        (5,000.00)
1106   25300022               Gas - Pipeline Capacity Assignment                                -                 -                 -
1107   25300031               Colstrip 3&4 Coal Supply Agreement Loss                 (1,949,800.00)    (1,949,800.00)    (1,949,800.00)
1108   25300041               Deferred Electric Conservation Grant - Bremerton          (151,595.00)      (151,595.00)      (151,595.00)
1109   25300033               Deferred Compensation - Salary Deferred                (35,677,391.43)   (35,337,501.40)   (34,972,842.76)
1110   25300131               Unearned Option Revenue                                           -                 -                 -
1111   25300141               Unearned Revenue - Pole Contacts                        (1,793,925.03)    (2,861,351.54)    (2,493,894.58)
1112   25300143               FAS106 - Post Retirmnt Benefits                         (9,394,946.54)    (9,464,666.53)    (8,739,538.02)
1113   25300151               Def Rev Sch85 Lifetime O&M on Increm Li                 (3,531,632.27)    (3,699,323.83)    (3,972,256.33)
1114   25300161               Deferred Pole Contact Compliance Payment                  (884,556.82)      (884,556.82)      (884,556.82)
1115   25300171               Hopkins Ridge Transmission Interest Due                           -                 -                 -
1116   25300173               Sr Mgmt LT Incentive Plans                                        -                 -                 -
1117   25300203               Spec Employee Retire Benefits                             (133,061.00)      (133,061.00)      (133,061.00)
1118   25300223               FAS87 Add'l Min Pension Liab - Officer Supp R                     -                 -                 -
1119   25300263               Def Credit for Stock Options Payable                              -                 -                 -
1120   25300293               LT Incentive Plan for Sr Mgmt                                     -                 -            3,423.62
1121   25300303               Unclaimed Vendor Payments                                         -                 -                 -
1122   25300323               Unearned Revenue - Miscellaneous                          (171,246.98)      (170,101.15)      (168,955.32)
1123   25300353               PSE Building (A) - Landlord Incentives                  (9,092,133.41)    (8,998,400.08)    (8,904,666.75)
1124   25300363               PSE Building (B) - Landlord Incentives                  (3,413,180.28)    (3,366,424.39)    (3,319,668.50)
1125   25300371               Deferred Interchange Power                              (7,486,009.36)              -                 -
1126   25300373               FAS 148, 123 LTIP                                       (2,580,088.46)    (2,580,088.46)    (2,580,088.46)
1127   25300393               Bothell Access Center Tenant Incentives                   (726,551.24)      (711,414.76)      (696,278.28)
1128   25300423               Oth Deferrd Credit-Alliance Data Sys In                 (7,244,647.00)    (7,098,814.00)    (6,952,981.00)
1129   25300433               Misc Cash Receipts                                                -                 -                 -
1130   25300503               Unclaimed Property - Customer Refunds                      (31,153.25)       (31,153.25)        (5,587.36)
1131   25300513               Unclaimed Property - Payroll Checks                          1,268.81          1,078.00               -
1132   25300521               Deutsche Bank Collateral Deposit with PSE                         -                 -                 -
1133   25300533               SFAS 132 Supplemental Death Add'l Minim                           -                 -                 -
1134   25300543               Unclaimed Vendor Payments - California
                              Unclaimed Property - Customer Refunds -
1135   25300553               California
1136   25300541               Residential Exchange - Other Deferred C                           -                 -                 -
1137   25300551               Deposit - Rainbow Energy Marketing                                -                 -                 -
1138   25300561               Snoqualmie License O&M Liability                        (1,921,915.00)    (1,921,915.00)    (1,921,915.00)
1139   25300573               Workers Compensation Reserve - Pinnacle                    (12,866.72)       (12,866.72)       (12,866.72)
1140   25300633               PSE Non-Qualified Retirement Plan Liability            (40,331,380.54)   (40,595,066.50)   (40,733,485.07)


       11/21/2010                                                          Page 77
           A         B                              C                                N                 O                 P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                                396,750
 4
 5                                                                                            -                 -                   -


 6     Account Co. Code                     Account Description                    Jun-07            Jul-07            Aug-07
1141   25300701               Unearned Electric Option Revenue - FAS                          -                 -                 -
1142   25300761               Unearned Easement Revenue                               (412,186.61)      (409,940.17)      (407,693.73)
1143   25300771               Deferred Credit - Green Power Tariff                    (982,006.87)    (1,062,329.00)      (861,262.58)
1144   25300781               Unearned Rev-Renewable Energy Credit-Wi                                                     (337,500.00)
1145   25300801               Unearned Fees - Cascade Water Alliance                          -                 -                 -
1146   25300803               Summit Purchase Option Buyout Receipt                (18,909,440.93)   (18,899,276.23)   (18,899,276.23)
1147   25300973               1997 Cashiers Overages                                          -                 -                 -
1148   25300983               1998 Cashiers Overages                                          -                 -                 -
1149   25300993               1999 Cashiers Overages                                          -                 -                 -
1150   25301003               2000 Cashiers Overages                                          -                 -                 -
1151   25301013               2001 Cashiers Overages                                          -                 -                 -
1152   25301023               2002 Cashiers Overages                                          -                 -                 -
1153   25301033               2003 Cashiers Overages                                      (337.15)          (337.15)              -
1154   25301043               2004 Cashiers Overages                                      (852.39)          (852.39)              -
1155   25301053               2005 Cashiers Overages                                      (961.45)          (961.45)              -
1156   25301063               2006 Cashiers Overages                                      (654.74)          (654.74)              -
1157   25301073               2007 Cashiers Overages                                      (726.95)          (780.20)          (902.20)
1158   25301993               1999 Cashiers Overages-Baker Resort                             -                 -                 -
1159   25302003               2000 Cashiers Overages-Baker Resort                             -                 -                 -
1160   25302013               2001 Cashiers Overages-Baker Resort                             -                 -                 -
1161   25302023               2002 Cashiers Overages-Baker Resort                             -                 -                 -
1162   25302033               2003 Cashiers Overages-Baker Resort                         (574.46)          (574.46)              -
1163   25302043               2004 Cashiers Overages-Baker Resort                         (996.50)          (996.50)              -
1164   25302053               2005 Cashiers Overages-Baker Resort                         (110.45)          (110.45)              -
1165   25302063               2006 Cashiers Overages-Baker Resort                         (222.73)          (231.14)           (14.06)
1166   25302073               2007 Cashiers Overages-Baker Resort                           (0.36)            (0.36)            (0.36)
1167   25302101               Unapplied Conservation and Receivables                  (449,382.72)      (449,382.72)      (449,382.72)
1168   25302221               Low Income Program - Electric                           (869,482.28)      (414,588.63)      (329,071.19)
1169   25302222               Low Income Program - Gas                              (1,155,579.91)      (739,031.93)      (571,578.72)
1170   25302231               Contra Low Income Program - Electric                            -                 -                 -
1171   25302232               Contra Low Income Program - Gas                                 -                 -                 -
1172   25303003               Other Def Cr-S. Reynolds Perform Based                          -                 -                 -
1173   25400001               Tenaska Disallowance Reserve                                    -                 -                 -
1174   25400011               Tenaska Disallowance Reserve Contra                             -                 -                 -
1175   25400021               Proceeds from Canwest Settlement                      (3,797,494.50)    (3,481,035.50)    (3,164,576.50)
1176   25400031               Rock Island Power Costs                                 (867,335.92)      (852,692.30)      (838,048.68)
1177   25400033               Gain from Sale of Former Bellevue GO Bu                         -                 -                 -
1178   25400041               Whitehorn 2 & 3 Lease                                           -                 -                 -
1179   25400043               Gain from Sale of Crossroads land and building                  -                 -                 -
1180   25400061               Unamortized Gain from Disp Allowance - Centra            (14,242.70)       (13,886.63)       (13,530.56)
1181   25400101               Unamortized Gain from Disp Allowance - Colstr         (1,562,924.71)    (1,598,243.29)    (1,565,683.87)
1182   25400111               Unamortized Gain from Disp Allowance - Colstr            (67,845.97)       (82,171.44)       (81,292.91)
1183   25400131               Unamort Gain from Disp Allow - Conserva                  (45,620.06)       (44,583.24)       (43,546.42)
1184   25400141               Gain on Sale Bellevue General Office -                (3,880,567.88)    (3,752,860.69)    (3,625,153.50)
1185   25400142               Gain on Sale Bellevue General Office -                (2,158,286.54)    (2,087,258.60)    (2,016,230.66)
1186   25400151               Gain on Sale Crossroads - Electric                      (553,362.93)      (535,048.98)      (516,735.03)
1187   25400152               Gain on Sale Crossroads - Gas                           (307,768.34)      (297,582.53)      (287,396.72)
1188   25400161               Gain on Sale Skagit Svc Ctr-Electric                                                      (4,252,121.20)
1189   25400202               DETM - NW Pipeline Capacity Agreement                (29,974,710.65)   (29,274,859.65)   (28,575,008.65)
1190   25400212               DETM - Westcoast Pipeline Cap. 10% Agreement          (5,258,716.02)    (5,191,966.75)    (5,125,953.42)
1191   25400222               DETM - Westcoast Cap. Transition Agreement            (3,724,451.00)    (3,561,470.00)    (3,398,489.00)
1192   25500002               Accum Defer Inv Tax Cr - Gas                          (8,165,809.00)    (8,165,809.00)    (8,165,809.00)




       11/21/2010                                                        Page 78
           A         B                                 C                                    N                  O                  P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                                      396,750
 4
 5                                                                                                   -                  -                  -


 6     Account      Co. Code                  Account Description                         Jun-07             Jul-07             Aug-07
1193   25500022                Accum Defer Inv Tax Cr - Gas                                 6,709,098.00       6,724,098.00       6,725,098.00
1194   25600031                Def Gains - Disp Utility Plant 7/1/92 - 6/30/               (1,816,452.42)     (1,756,015.87)     (1,695,579.32)
1195   25600051                Def Gains fr Disp Utility Plant - Elec                        (361,647.27)       (349,745.90)       (337,844.53)
1196   25600052                Def Gains for Disp Utility Plant - Gas                            (564.19)           (564.19)           (564.19)
1197   25600061                Deferred Gains post 12/31/05 Property s                       (405,160.67)       (522,461.39)       (626,574.24)
1198   25700013                Unamort Gain on Reqired Debt-WNG MTN 7.                       (433,573.64)       (423,490.53)       (413,407.42)
1199   25700023                Unamort Gain on Reqired Debt-8.231% Cap                               -                  -                  -
1200   25700033                Unamort Gain on Reacquired Debt-6.25% M                               -                  -                  -
1201   28200002     GDFIT-Rcls Deferred Inc Tax - Liberalized Deprec                     (178,001,451.67)   (179,142,451.67)   (180,281,451.67)
1202   28200013                Deferred Tax - Common Depreciation
1203   28200101                Major Projects - Property Tax Expense                       (2,520,000.00)     (2,511,000.00)     (2,511,000.00)
1204   28200111                Def Inc Tax - Pre 1981 Additions                              (356,640.00)       (351,640.00)       (346,640.00)
1205   28200121                Def Inc Tax - Post 1980 Additions                         (441,306,072.00)   (446,665,072.00)   (453,520,072.00)
1206   28200131                Colstrip 3 & 4 Deferred Inc Tax                               (649,000.00)       (634,000.00)       (619,000.00)
1207   28200141                Excess Def Taxes - Centralia Sale                              (32,874.00)        (32,874.00)        (32,874.00)
1208   28200142     GDFIT-Rcls Accum Defered Income Tax - Gas                                        -                  -                  -
1209   28200151     CDFIT-Rcls Def FIT Indirect Cost Adj - Electric                                  -                  -                  -
1210   28200152     CDFIT-Rcls Def FIT Indirect Cost Adj - Gas                                       -                  -                  -
1211   28200161                Def FIT Removal Cost                                       (24,010,766.00)    (24,534,766.00)    (25,058,766.00)
1212   28300011                Def FIT White River                                         (4,155,604.00)     (4,155,604.00)     (4,155,604.00)
1213   28300021                Def Tax - Environmental Recoveries                                    -                  -                  -
1214   28300022     GDFIT-Rcls Deferred Inc Tax - Envirnonmental                                     -                  -                  -
1215   28300023     CDFIT-Rcls Def Tax - CLX Amortization                                 (17,752,786.00)    (17,267,786.00)    (16,782,786.00)
1216   28300032     GDFIT-Rcls Deferred Inc Tax - Other Utility                                      -                  -                  -
1217   28300033     CDFIT-Rcls Def FIT Pension                                            (41,157,551.00)    (41,378,551.00)    (41,361,551.00)
1218   28300041                DFIT - FAS 133 LT Liability - Electric                      (2,629,239.00)     (2,704,507.00)     (2,704,507.00)
1219   28300042     GDFIT-Rcls Def FIT Environ - UG920781                                            -                  -                  -
1220   28300043     CDFIT-Rcls Def FIT Bond Related                                        (8,169,943.00)     (8,262,943.00)     (8,230,943.00)
1221   28300052     GDFIT-Rcls Def FIT LFSH - UG920782                                               -                  -                  -
1222   28300062     GDFIT-Rcls FIT Def LFSH Regional - UG930287                                      -                  -                  -
1223   28300072     GDFIT-Rcls FIT Def AWH 60% Effic - UG930287                                      -                  -                  -
1224   28300082     GDFIT-Rcls FIT Def AFUCE on 18676-18677 - UG930287                               -                  -                  -
1225   28300092     GDFIT-Rcls FIT Def Energy Matchmaker - Weatherization                            -                  -                  -
1226   28300102     GDFIT-Rcls FIT Deferred on 18231 & 18251                                         -                  -                  -
1227   28300112     GDFIT-Rcls FIT Deferred on 18232 & 18252                                         -                  -                  -
1228   28300122     GDFIT-Rcls FIT Deferred on 18233 & 18253                                         -                  -                  -
1229   28300132     GDFIT-Rcls FIT Deferred on 18234 18253 & 18254                                   -                  -                  -
1230   28300141                FIT-FAS 133 - PCA Derivative                                          -                  -                  -
1231   28300142     GDFIT-Rcls FIT Deferred on 18239                                                 -                  -                  -
1232   28300153     GDFIT-Rcls Deferred Income Tax - Thermal Energy                                  -                  -                  -
1233   28300162                DFIT - FAS 133 LT Liability - Gas                               (4,645.00)         (4,645.00)         (4,645.00)
1234   28300172                DFIT - Loss on Sale of Everett Building                     (1,375,000.00)     (1,375,000.00)     (1,375,000.00)
1235   28300183     GDFIT-Rcls Deferred Income Tax - Therm Rail                                      -                  -                  -
1236   28300191                Duvall Sub Land Exchge - Def Inc Tax                                  -                  -                  -
1237   28300193                Deferred Income Tax - SAP Amortization                      (1,526,254.00)     (1,380,254.00)     (1,234,254.00)
1238   28300211                DFIT - 2006 Storm Excess Costs                             (37,793,000.00)    (37,800,000.00)    (37,801,000.00)
1239   28300231                Def Tax -Schedule 94 - Residential Exchange
1240   28300241                DFIT - Section 263 A Deductible Costs                           (3,750.00)         (3,750.00)         (3,750.00)
1241   28300251                Def FIT - 1/16/00 Wind Storm Damage                                   -                  -                  -
1242   28300261     CDFIT-Rcls Def FIT Bond Redemption Costs                                         -                  -                  -
1243   28300301                Def FIT - 12/04/03 Wind Storm Damage                        (2,530,000.00)     (2,445,000.00)     (2,360,000.00)
1244   28300321                AFUCE Deferred Taxes                                            (6,544.90)         (6,544.90)         (6,544.90)
1245   28300331                Def Tax - Interest Inc - HEDC                                  (35,522.00)        (35,522.00)        (35,522.00)
1246   28300341                Def Tax - Fredonia Turbine Lease                            (1,747,573.00)     (1,769,573.00)     (1,791,573.00)
1247   28300361                Accum Def Tax Liability - SFAS 109                         (80,664,689.00)    (80,664,689.00)    (80,664,689.00)




       11/21/2010                                                              Page 79
           A         B                             C                                  N                    O                    P
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007                                                                                                                    396,750
 4
 5                                                                                             -                    -                    -


 6     Account Co. Code                   Account Description                       Jun-07               Jul-07               Aug-07
1248   28300362 GDFIT-Rcls Def FIT - FAS 109                                        (24,182,624.00)      (24,182,624.00)      (24,182,624.00)
1249   28300371            Superfund Site Cleanup                                              -                    -                    -
1250   28300401            1996 Holiday Storm                                                  -                    -                    -
1251   28300411            11/23/98 Storm Loss                                                 -                    -                    -
1252   28300431            Deferred Taxes WNP#3                                     (11,092,302.00)      (11,055,302.00)      (11,053,302.00)
1253   28300442 GDFIT-Rcls Accum Def Inc Tax - Gas                                             -                    -                    -
1254   28300451            Accum Def Inc Tax - Tenaska Purchase                      (8,359,000.00)       (8,239,000.00)       (8,118,000.00)
1255   28300452 GDFIT-Rcls FIT - Tight Sands Credit (TSCR)                                     -                    -                    -
1256   28300461            Accum Def Inc Tax - Cabot Gas Contract                      (514,000.00)         (492,000.00)         (491,000.00)
1257   28300462 GDFIT-Rcls Investment Tax Credit Not Recognized                                -                    -                    -
1258   28300471            Deferred Income Tax - Virtual Right of Way Pr             (6,141,000.00)       (6,012,000.00)       (5,883,000.00)
1259   28300481            Deferred FIT - FAS 133                                              -                    -                    -
1260   28300501 CDFIT-Rcls IRS Carryover Adjustments (a)                               (536,000.00)         (499,000.00)         (519,000.00)
1261   28300503            DFIT - FAS 133 Frwd Swap Int LT                           (6,964,719.00)       (6,943,991.00)       (6,923,263.00)
1262   28300511            Deferred FIT - PCA Customer Portion                         (736,000.00)        1,841,000.00         2,856,000.00
1263   28300513 CDFIT-Rcls Indirect Cost Adjustment(b)                                         -                    -                    -
1264   28300531            DFIT - 2007 Storm Damage Deferred                           (264,000.00)         (264,000.00)         (264,000.00)
1265   28300541            DFIT - Goldendale Deferral - UE-070533                    (2,418,000.00)       (3,132,000.00)       (3,820,000.00)
1266   28300551            DFIT - Goldendale Carrying Costs - UE-070533                 (39,000.00)          (39,000.00)          (70,000.00)
1267   43700003            Div Declared - Preferred Stock 4.70%                                -                    -                    -
1268   43700013            Div Declared - Preferred Stock 4.84%                                -                    -                    -
1269   43700023            Div Declared - Preferred Stock 7.75%                                -                    -                    -
1270   43700043            Div Declared - Preferred Stock Series II 7.45                       -                    -                    -
1271   43800003            Dividends Declared - Common Stock                         52,653,503.40        52,653,503.40        79,135,870.39
1272   TOTAL CAPITALIZATION & LIABILITIES                                        (7,106,705,685.94)   (7,080,331,482.04)   (7,045,124,028.90)
1273                                                                                           -                    -                    -
1274
1275




       11/21/2010                                                      Page 80
         A         B                               C                                     Q                      R                T        U           V         W
1    Puget Sound Energy
2    Balance Sheet Detail
3    9/30/2007
4
5                                                                                                 -                    -          Electric                Gas
                                                                                                                                         Rate                   Rate
                                                                                                                              W/C Line Base Line   W/C Line     Base
6    Account Co. Code                       Account Description                        Sep-07              AMA (Sep 07)         No.       No.        No.      Line No.
7    10100001               Electric - Plant in Service                              5,501,852,961.17     5,229,114,948.46       18          4       50
8    10100001ARC                                                                          1,099,671.00
                            Electric - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates 1,056,827.54         18                  50
9    10100011               ARC - Electric Plant                                                   -                   -         18          4       50
10   10100002               Gas - Plant in Service                                   2,197,462,687.45     2,123,370,167.01       53                   9         1
11   10100012               ARC - Gas Plant                                                        -                   -         53                   9         1
12   10100003               Common - Plant in Service                                  474,779,501.77       450,057,823.16     28/54         5      23/51       2c
13   10100003ARC                                                                             12,097.00
                            Common - Plant in Service - ARC where ARO Not Recovered in Depreciation Rates        12,097.00     28/54                23/51
14   10110001               Whitehorn Capital Lease                                      22,881,586.67       20,084,066.10      41b                 50aa
15   10191001               Encogen - Plant in Service                                             -                   -         18        4         50
16   10200001               Electric - Plant Purchased or Sold                                     -        (15,988,870.67)      18        4         50
17   10200011               Sale of Skookumchuck                                                   -                   -         18        4         50
18   10500001               Electric - Plant Held for Future Use                          8,480,844.18        8,390,149.43       19       14         52
19   10500002               Gas - Plant Held for Future Use                                  64,439.34           64,439.34       53                   9          1
20   10700001               Electric - Construction Work in Progress                   218,574,670.16       225,707,474.33       43                  62
21   10700002               Gas - Construction Work in Progress                          51,668,621.02       39,066,315.34       58                  28
22   10700003               Construction Work in Process - Common Plant                  13,150,510.34       15,791,635.11     44/59                29/62
23   10700013               Construction Support Clearing - Common                       (5,567,944.73)        (653,222.30)    44/59                29/62
24   10700021               CWIP/Retention Clearing (Debit) - Electric                      110,122.45           16,255.88       43                  62
25   10700022               CWIP/Retention Clearing (Debit) - Gas                                  -              8,590.95       58                  28
26   10700041               CWIP SP Accrual - Electric                                   10,417,448.82        9,925,514.57       43                  62
27   10700042               CWIP SP Accrual - Gas                                        15,184,951.15       16,294,915.43       58                  28
28   10800001               Elec-Accum Depreciation                                 (2,210,721,838.45) (2,103,985,390.74)        24       17         58
29   10800001ARC                                                                            (97,801.84)
                            Elec-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rate         (126,648.10)      24                  58
30   10800002               Gas-Accum Depreciation                                    (687,412,726.23)     (676,610,989.30)      61                  14         5
31   10800003               Common-Accum Depreciation                                   (28,456,610.85)     (31,096,240.70)    30/62      18        24/59       7c
32   10800003ARC                                                                            (11,719.50)
                            Common-Accum Depreciation - ARC where ARO Not Recovered in Depreciation Rates (11,571.27)          30/62                24/59
33   10800041               Elec-RWIP-Mass C.O.R./Salvage                               (11,932,116.16)      12,836,343.17       24       17         58
34   10800042               Gas-RWIP-Mass C.O.R./Salvage                                 (3,186,150.58)       3,407,485.73       61                  14         5
35   10800043               Common-RWIP-Mass C.O.R./Salvage                              (2,203,839.02)       3,358,764.44     30/62      18        24/59       5c
36   10800051               Elec-RWIP-Specific C.O.R./Salvage                             3,250,263.39          441,017.69       24       17         58
37   10800052               Gas-RWIP-Specific C.O.R./Salvage                              4,147,938.65        3,606,430.28       61                  14          5
38   10800061               Accum Depreciation Non-legal Cost of Removal                (30,642,071.00)     (33,161,745.13)      24       17         58
39   10800062               Accum Depreciation Non-legal Cost of Removal              (100,231,697.00)      (97,268,846.17)      61                  14          5
40   10800071               Contra Accum Depreciation Non-legal Cost of Remova           30,642,071.00       33,161,745.13       24       17         58
41   10800072               Contra Accum Depreciation Non-legal Cost of Remova         100,231,697.00        97,268,846.17       61                  14          5
42   10800201               Elec-Accum Depreciation AMA Reserve                                    -            177,327.66       24       17         58
43   10800202               Gas-Accum Depreciation AMA Reserve                                     -            (73,224.80)      61                  14         5
44   10800203               Common-Accum Depreciation AMA Reserve                                  -            216,271.77     30/62      18        24/59       7c
45   10800501               Elec-Accum Depreciation -PP                                     366,304.24           76,313.38       24       17         58
46   10800502               GAS-Accum Depreciation -PP                                   (2,007,086.97)         (80,390.92)      61                  14          5
47   10800541               Elec-RWIP-CED3 C.O.R./Salvage-PP                                       -                   -         24       17         58
48   10800543               Common-RWIP-RET1 C.O.R./Salvage PP                                     -                   -       30/62      18        24/59       7c
49   10800552               Gas-RWIP-RET1 C.O.R./Salvage PP                                        -                   -         61                  14         5
50   10891001               Accum Dep - Encogen                                                    -                (14.29)      24       17         58
51   11100001               Elec-Accum Depreciation                                      (9,023,791.74)      (8,005,073.01)      24       19         58
52   11100002               Gas-Accum Depreciation                                       (9,289,054.15)      (8,655,328.77)      61                  14         5
53   11100003               Common-Accum Depreciation                                 (209,013,947.40)     (191,412,958.41)    30/62      20        24/59       7c
54   11100091               Elec-Accum Provisions for Retired Assets                               -             39,580.80       24       19         58
55   11100092               Gas-Accum Provisions for Retired Assets                                -            (43,135.02)      61                  14          5
56   11400001               Electric - Plant Acq Adj. Milwaukee RR                          946,172.25          946,172.25       18          6       50
57   11400002               Gas - Plant Acquisition Adjustment                                     -                   -         53                   9          1
58   11400011               Electric - Plant Acq Adj. DuPont                                302,358.01          302,358.01       18        6         50
59   11400031               Acquisition Adjustment - Encogen                             76,622,596.84       76,622,596.84       18        6         50
60   11491001               Acquisition Adjustment - Encogen                                       -                   -         18        6         50
61   11500001               Accum Amort Acq Adj. Milwaukee RR - Electric                   (660,939.00)        (648,039.00)      24       21         58
62   11500002               Gas - Accum Prov for Amort of Plant Acquis Ad                          -                   -         61                  14          5
63   11500011               Accum Amort Acq Adj. DuPont - Electric                         (257,599.09)        (251,999.11)      24       21         58
64   11500031               Accumulated Amort Acqu Adj. - Encogen                       (36,608,013.66)     (35,281,563.66)      24       21         58
65   11591001               Accum Amort Acquis Adjust - Encogen                                    -                   -         24       21         58
66   11730002               Gas Stored at JP Reservoir - Noncurrent                       6,137,782.95        5,771,152.79       60                  13          3
67   12100003               Nonutility Property                                             265,073.27          299,265.68       39                  60a
68   12100013               Nonutility Plant in Service                                   2,873,831.79        2,745,601.64       39                  60a
69   12100503               Non-Utility Property - PP                                              -                   -         39                  60a
70   12100513               Non-Utility Property - PP                                              -                   -         39                  60a
71   12200003               Accum Prov for Deprec & Amort - Nonutil                        (445,522.25)        (445,522.25)      39                  60a
72   12310000               Invest in Assoc.-Other than Rainier Receivables            214,045,431.17       317,532,007.27       40                  61e
73            1019
     12310000(RR)           Invest in Assoc.-Rainier Receivables                                   -                   -         40                  61e
74   12400013               Other Investments - Stock Misc                                  100,000.00          100,000.00       41                  61f
75   12400043               Other Investment Life Insurance                              58,455,725.55       55,338,293.03       41                  61f
76   12400063               Other Investments - Ramgen Power System                        (100,000.00)        (100,000.00)      41                  61f
77   12400373               Notes Rec - Misc                                                 (4,728.62)          (4,714.03)      41                  61f


       11/21/2010                                                          Page 81
          A         B                              C                                     Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                 -                  -          Electric                 Gas
                                                                                                                                       Rate                   Rate
                                                                                                                            W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                      Account Description                        Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
 78   12400383               Notes Rec - River Oak                                                -                  -         41                  61f
 79   12400483               Notes Rec - Sheridan                                           16,835.86          19,005.39       41                  61f
 80   12400503               Notes Rec - Intolight                                       1,570,419.66       1,493,888.38       41                  61f
 81   12400543               Notes Rec - Petersen Family Ltd.                                     -                  -         41                  61f
 82   12400553               Notes Rec - BOA Keyport Lighting & Capa                       543,590.82         799,597.15       41                  61f
 83   12400603               Notes Rec - Alaska Power & Telephone                                 -                  -         41                  61f
 84   12400633               Notes Rec - Glenn S. Cook                                            -                  -         41                  61f
 85   12400653               Notes Rec - Bernie & Doris Larson                                    -                  -         41                  61f
 86   12400663               Notes Rec - Greenwater L.L.C.                                        -                  -         41                  61f
 87   12400673               Notes Rec - Newcastle Homeowners' Assoc.                       17,392.20          17,574.63       41                  61f
 88   12400683               Notes Rec - AP&T Promissory Bad Debts R                              -                  -         41                  61f
 89   12400703               Note Rec - Sorestad                                                  -                  -         41                  61f
 90   12400713               Note Rec - Mt. Erie                                                  -                  -         41                  61f
 91   13100033               Cash - Seafirst - Check Clearing Account                             -                  -        65a                  50a
 92   13100053               Cash - First Union - PSE A/P C/D - 1069509                           -                  -        65a                  50a
 93   13100143               Cash - Wells Fargo - WNG CBR - 4159652569                            -                  -        65a                  50a
 94   13100153               Cash - Seafirst - PSPL Non-CLIP - Clsd 10/97                         -                  -        65a                  50a
 95   13100293               Cash - Seafirst - WNG Disburse - 158                                 -                  -        65a                  50a
 96   13100300  1020         Cash - PE Key Bank 7738                                              -           833,333.33      65a                  50a
 97   13100353               Cash-Key Bank-Flexben-6467                                           -                  -        65a                  50a
 98   13100543               Cash - State Bank - Concrete                                  156,613.00         196,338.38      65a                  50a
 99   13100563               US Bank - General Account 1775586                           1,022,688.46       1,095,661.80      65a                  50a
100   13100573               US Bank - Damage Claims 1771847                              (739,644.07)       (748,904.72)     65a                  50a
101   13100583               Cash - Bank of Amer - Cr Bal Refnd - 32                              -                  -        65a                  50a
102   13100771               Conservation Trust Restricted Cash                                   -                  -                             50b
103   13100773               Cash - Residential Exchange - Restricte                              -                (6.71)     41a                  61d
104   13100783               Cash - BofA - Credit Card Payments-3751                              -                  -        65a                  50a
105   13101003               Cash-UBOC-Payment Processing Bothell 44                     7,655,378.52       9,880,876.43      65a                  50a
106   13101013               Cash-UBOC-Bill Payment Consolidator 443                            (0.01)           (483.74)     65a                  50a
107   13101023               Cash-Key Bank-Concentration 47968102460                     1,779,252.48       2,550,916.69      65a                  50a
108   13101033               Cash-Key Bank-PSE Receipts 479681024614                       559,328.16       1,176,673.61      65a                  50a
109   13101043               Cash-Key Bank-Direct Debit Deposit AFT4                              -                  -        65a                  50a
110   13101063               Cash-Key Bank-Baker Recreation 47968102                         1,380.13           1,204.81      65a                  50a
111   13101073               Cash-Key Bank-Internet Receipts Bill479                              -                 0.02      65a                  50a
112   13101083               Cash-Key Bank-Credit Card Receipts 4796                        14,816.93          (3,611.03)     65a                  50a
113   13101093               Cash-Key Bank-Payroll 190994701174                             (1,544.35)       (576,649.56)     65a                  50a
114   13101103               Cash-Key Bank-Credit Balance Refund 190                              -                  -        65a                  50a
115   13101113               Cash-Key Bank-Accounts Payable 19099470                    (9,742,226.96)    (11,262,708.91)     65a                  50a
116   13101123               Cash-Key Bank- SAP Credit Balance Refun                      (971,006.36)       (879,021.79)     65a                  50a
117   13101133               Cash-Key Bank- Checkfree                                             -                  -        65a                  50a
118   13101143               Cash-Citibank-Direct Debit Deposit AFT                        273,246.94         408,263.17      65a                  50a
119   13101153               Cash - Citibank E-Payment                                          15.64             401.56      65a                  50a
120   13108123               First Un - Clearing A/P Disb.                                        -                  -        65a                  50a
121   13108243               Cash - Bank of America - A/P Disbursement                            -                  -        65a                  50a
122   13109993               CLX Cash Clearing                                             178,462.05         256,945.53      65a                  50a
123   13400011               Other Special Deposits                                               -             8,662.50                           50b
124   13400012               Other Special Deposits - Gas                                         -             2,083.33      65b
125   13400021               PSE Merchant Deposit - Transmission                           343,687.00         424,996.50                           50b
126   13400031               PSE Transmission Contra - Merchant Deposit                   (343,687.00)       (424,996.50)                          50b
127   13400041               BPA Cross-Cascades Transmission Request                       182,400.00          35,466.67                           50b
128   13400051               BPA Fredrickson 1 Transmission Request                               -                  -                             50b
129   13400061               BPA Hopkins Ridge Transmission Request                         18,512.00           2,314.00                           50b
130   13400071               BPA Linden Transmission Request Deposit                        68,096.00           8,512.00                           50b
131   13400063               Other Special Deposits                                               -             1,396.15      65a                  50a
132   13400073               PSE Ben Protect Trust-Bank of NY Money                      2,032,085.05       2,018,586.81      65a                  50a
133   13400081               BPA Saddleback Transmission Request Deposit                    91,200.00           3,800.00                           50b
134   13400083               Payroll - Health / Dependent Spending Deposit                  30,605.58          37,826.27      65a                  50a
135   13400093               Health / Dependent Spending Deposit - Year 2                   53,914.47          31,342.23      65a                  50a
136   13500003               Petty Cash                                                     84,384.97          91,537.05      65a                  50a
137   13500041               Freddie #1 Operating Advance                                  146,018.53         224,664.85                           50b
138   13500051               Colstrip 500KV Transmission O&M Operati                        73,353.00          73,353.00                           50b
139   13500061               Colstrip 1&2 Operating Advance                              1,111,218.00       1,160,548.13                           50b
140   13500071               Colstrip 3&4 Operating Advance                                888,932.00         892,820.75                           50b
141   13500073               Stock Exch Fractional Shares                                         -                  -        65a                  50a
142   13500081               Credit Balance Refunds                                               -                  -                             50b
143   13500142               Refunds - SeaFirst #68523505                                         -                  -        65b
144   13500153               Workers Comp - ESIS Working Fund                               62,678.07          67,655.05      65a                  50a
145   13500163               Working Fund - Baker Lodge                                           -                  -        65a                  50a
146   13500172               Northwest Permits Operating Advance- Gas                             -                  -        65b
147   13500173               RW (Right of Way) Easements & Permits                           3,735.74           2,686.19      65a                  50a
148   13501001               Working Fund - Agent (Encogen)                                       -                  -                             50b


        11/21/2010                                                           Page 82
          A         B                             C                                  Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                  -          Electric                 Gas
                                                                                                                                   Rate                   Rate
                                                                                                                        W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                      Account Description                   Sep-07             AMA (Sep 07)         No.       No.        No.      Line No.
149   13600003               Temporary Cash Investments-Non Tax Exempt                        -         6,858,333.33       51                  61b
150   13600013               Temporary Cash Investments-Taxable                      2,300,000.00       1,770,833.33       51                  61b
151   13600403               Temporary Cash Investments- Key Bank                      337,717.11          14,071.55       51                  61b
152   14100183               S-T Notes Rec - Misc                                        4,728.62           4,714.03       41                  61f
153   14100301               Notes Rec Line Extensions                               3,168,594.50       2,448,294.71       41                  61f
154   14200003               Customer Accounts Receivable                              (87,446.17)       (346,385.77)     65a                  50a
155   14200010  1020         Account Receivable                                    147,868,267.13     254,658,327.48      41b                  61e
156   14200011               Elec/Cust Accounts Receivable CLX                     115,317,293.87     128,150,069.58                           50b
157   14200012               Gas - Cust Accts Rec - Unprocessed Rece                          -            12,187.50      65b
158   14200020  1020         Secure Pledge Accounts Receivable                     126,000,000.00     101,083,333.33      41b                 61e
159   14200033               Unearned Carrying Charges                                        -                  -        66a                33b/62
160   14200043               A/R Merchandise                                                  -                  -        66a                33b/62
161   14200052               Gas- Cust Accounts Receivable CLX                      44,848,644.99      89,399,875.15      65b
162   14200061               Accounts Receivable - PSE Customers - E              (115,317,293.87)   (128,150,069.58)      41                  61f
163   14200062               Accounts Receivable - PSE Customers - G               (44,848,644.99)    (89,399,875.15)      41                  61f
164   14200063               Subordinated Note Receivable from RR                             -                  -         41                  61f
165   14200073               A/R Short-Term Securitization Agreemen                           -                  -         9                   2b
166   14200101               Discount for NPV - Elect                                  415,606.44         471,244.25       41                  61f
167   14200102               Discount for NPV - Gas                                    167,330.93         323,389.31       41                  61f
168   14209993               Cust Accounts Receivable Clearing - CLX               (27,530,349.71)    (17,024,266.73)     65a                  50a
169   14300003               Accts Rec - Misc -401k forfeiture accou                    13,582.15           7,811.75      65a                  50a
170   14300061               Canwest Settlement Receivable                                    -                  -         23       6e         57
171   14300062               Gas Off System Sales - Other Accts Rec                 28,995,764.30      25,973,746.12      65b
172   14300071               A/R Hopkins BPA Transm Int Recble 05TX-11905               13,442.43         113,526.42       23                  57
173   14300072               Jackson Prairie / NW Pipeline - Other A/R               1,548,681.65         576,945.70      65b
174   14300082               Jackson Prairie / WWP - Other A/R                       1,548,681.71         546,031.76      65b
175   14300101               A/R Hopkins BPA Transm Int Recble 02TX-11040               28,035.28         484,645.54       23                  57
176   14300141               Power Sales - Other Accts Rec                          15,904,576.56      14,364,209.47                           50b
177   14300151               Transmission - Other Accts Rec                            632,627.16         914,960.08                           50b
178   14300171               BPA Residential Exchange - Other Accts Rec                       -         6,727,672.90                           50b
179   14300211               A/R - Crystal Mountain Insurance Receivable            12,609,213.41       8,859,284.49                           50b
180   14300213               Other Accts Rec - Misc                                           -             4,137.28      65a                  50a
181   14300323               Emp Rec / Payroll Advances & Misc - OARM                         -               130.02      65a                  50a
182   14300333               Loans - Exit Payback - Other Accts Rec                    194,709.16         207,499.96      65a                  50a
183   14300353               A/R - Damage Claims - CLX                               4,359,050.41       4,067,196.70      65a                  50a
184   14300363               A/R - Energy Diversion - CLX                               36,230.57          31,509.93      65a                  50a
185   14300373               A/R - Vandalism - CLX                                            -                  -        65a                  50a
186   14300383               A/R - Subsidiaries - CLX                                   43,471.79          58,426.77      65a                  50a
187   14300393               A/R - Miscellaneous - CLX                              11,084,781.17       9,712,821.52      65a                  50a
188   14300401               California ISO/PX Receivables                          21,062,818.80      21,161,714.07       41                  61f
189   14300411               Electric - Water Heater Financing - Oth                          -                  -                             50b
190   14300441               Whitehorn Unit 2 Reimbursable Repair Co                 2,452,319.42       1,918,912.20                           50b
191   14300451               A/R - Goldendale Insurance Receivable                  10,050,000.00         418,750.00                           50b
192   14300523               A/R-Mellon Investor Services                                     -             2,387.04      65a                  50a
193   14300533               A/R-Treble Damages                                        651,682.48         527,554.59      65a                  50a
194   14300603               A/R - Merchandise - CLX                                          -                  -        65a                  50a
195   14300613               A/R CARS Conversion - CLX                                        -                  -        65a                  50a
196   14300623               A/R - Damage Claim Conversion - CLX                        10,902.76          14,099.48      65a                  50a
197   14300701               A/R - Powerex Power Exchange                              256,161.47         416,520.14                           50b
198   14300901               A/R - Refundable Federal Fuel Tax                         386,893.27         465,002.20                           50b
199   14301001               A/R - Encogen (GP)                                               -                  -                             50b
200   14301003               Account Receivable Reconciliation Accou                          -                  -
201   14301022               Refundable GST on PSE Gas Purchase                      3,972,120.58       3,768,704.06      65b
202   14400011               Electric APUA - Customer Accts Receivab                  (702,570.39)       (801,618.89)                          50b
203   14400032               Gas - APUA - Customer Accts Receivable                   (249,707.40)       (487,785.59)     65b
204   14400041               Electric - APUA - California ISO/PX Rec                          -                  -         41                  61f
205   14400061               Discount for uncollectible accounts - E                   702,570.39         731,072.47       41                  61f
206   14400062               Discount for uncollectible accounts - G                   249,707.70         447,029.61       41                  61f
207   14400071               APUA - Electric Counterparties                           (452,012.51)       (158,520.82)                          50b
208   14400213               APUA - Damage Claims - CLX                               (675,658.12)       (609,494.66)     65a                  50a
209   14400223               APUA - Energy Diversion - CLX                                 (13.96)          2,377.55      65a                  50a
210   14400233               APUA - Vandalism - CLX                                           -                  -        65a                  50a
211   14400253               APUA - Miscellaneous - CLX                                (32,011.00)         19,379.12      65a                  50a
212   14400263               APUA - Merchandise - CLX                                         -                  -        65a                  50a
213   14400273               APUA - CARS Conversion-CLX                                       -                  -        65a                  50a
214   14400293               APUA-Treble Damages                                      (651,682.48)       (527,554.59)     65a                  50a
215   14600000               Intercompany accounts receivable                        1,034,160.54       1,306,992.83       40                  36b
216   14600010  1020         Intercompany Accounts - PSE Funding                         1,000.00           1,000.00       40                  61e
217   15100021               Fuel Stock - Colstrip 1&2                                 951,755.59       1,089,609.93                           50b
218   15100031               Fuel Stock - Colstrip 3&4                               1,141,911.48       1,299,972.22                           50b
219   15100041               Fuel Stock - Colstrip 3&4 Fuel                            296,966.99         285,549.78                           50b


        11/21/2010                                                      Page 83
          A         B                               C                                    Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                 -                  -          Electric                 Gas
                                                                                                                                       Rate                   Rate
                                                                                                                            W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                       Account Description                       Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
220   15100061               Fuel Stock - Crystal Mountain                                        -            33,523.09                           50b
221   15100081               Fuel Stock - Whitehorn #1                                   1,856,975.86         925,602.03                           50b
222   15100091               Fuel Stock - Frederickson #1                                  761,336.52         737,852.05                           50b
223   15100101               Fuel Stock - Fredonia 1&2                                            -         1,026,070.34                           50b
224   15100121               Fuel Stock - Frederickson #1                                         -              (369.48)                          50b
225   15100122               Fuel Stock - Propane SWARR Station                            295,169.81         295,023.13      65b
226   15100151               Fuel Stock - Whitehorn Non-Core Gas Inv                              -             5,983.89                           50b
227   15100161               Fuel Stock - Frederickson Non-Core Gas                               -              (501.40)                          50b
228   15100171               Fuel Stock - Fredonia Non-Core Gas Inve                              -              (360.92)                          50b
229   15100181               Fuel Stock - Colstrip 1&2 Propane                             142,020.11         151,830.28                           50b
230   15100201               Fuel Stock - Tenaska - Oil                                  1,314,091.88       1,317,600.50                           50b
231   15100211               Fuel Stock - Pooled CT Non-Core Gas Inv                        36,485.92          89,375.17                           50b
232   15101001               Fuel Stock - Encogen Oil                                             -                  -                             50b
233   15101011               Fuel Stock - Encogen Natural Gas                                     -                  -                             50b
234   15111001               Fuel Stock - Encogen Oil                                      468,549.15         470,986.69                           50b
235   15111011               Fuel Stock - Encogen Natural Gas                                     -             3,103.15                           50b
236   15400023               Inventory - Pre-Capitalized Material                       11,238,116.58       9,230,471.28      65a                  50a
237   15400031               Plant Materials - Colstrip 1 & 2                            3,367,448.87       3,271,504.62                           50b
238   15400033               Inventory Reserve Account - Pre-Capitalized M             (11,238,116.58)     (9,230,363.33)     65a                  50a
239   15400041               Plant Materials - Colstrip 3 & 4                            2,590,611.79       2,518,649.12                           50b
240   15400061               Encogen Storeroom                                           1,637,219.67       1,457,422.02                           50b
241   15400071               Hopkins Ridge Storeroom                                        65,612.00          72,776.17                           50b
242   15400081               Wild Horse Wind Farm Storeroom                                108,211.00          85,667.04                           50b
243   15400101               Electric - Plant Material & Supplies                       37,781,696.57     29,303,970.27                            50b
244   15400102               Gas - Plant Material & Supplies                             7,015,945.77       7,163,573.19      65b
245   15400103               Plant Material & Supplies                                   3,193,333.50       3,114,340.48      65a                  50a
246   15400111               Inventory - Fredonia                                          159,793.00         182,698.00                           50b
247   15400121               Inventory - Fredrickson                                     1,020,327.69       1,079,147.13                           50b
248   15400131               Inventory - Whitehorn                                         494,401.01         188,678.24                           50b
249   15400141               Inventory - Goldendale                                      1,065,358.00         577,068.92                           50b
250   15400201               CT Site Inventories                                            67,851.95         253,999.99                           50b
251   16300023               Undistributed Stores Expense                                1,515,412.68       1,794,930.02      65a                  50a
252   16300063               Undistributed Substation Equipment Stor                     1,116,027.37         478,505.03      65a                  50a
253   16300073               Undistributed Communications Equip Stor                              -                  -        65a                  50a
254   16300083               Undistributed Intolight Stores Expense                               -                  -        65a                  50a
255   16410002               SGS-1 Gas Stored Underground                               38,222,311.74     29,617,682.14       65b
256   16410012               SGS-2 Gas Stored Underground                                7,276,177.32       6,589,180.33      65b
257   16410022               Clay Basin Gas Storage - 00925                             54,797,798.39     45,144,929.57       65b
258   16410042               AECO - Gas Stored Underground                               8,567,475.28       6,295,722.74      65b
259   16420002               Liquefied Natural Gas Stored                                  576,201.30         576,201.30      65b
260   16420012               LNG - Gig Harbor                                               91,766.09          77,678.55      65b
261   16500002               Gas - Prepaid Insurance                                        13,759.75          14,312.24      65b
262   16500013               Prepmts - Puget Auto / General Liability                      421,899.63       1,014,718.47      65a                  50a
263   16500011               Prepmts - Tucannon                                                   -                  -                             50b
264   16500021               Prepmts - WIES - Blackout / Brownout                           15,175.26          32,425.84                           50b
265   16500031               Prepmts - BPA Reconductor Agreement                                  -                  -                             50b
266   16500033               Prepmts - Puget Crime Insurance                                 9,490.36          10,705.86      65a                  50a
267   16500043               Prepmts - Puget Dir & Officers Liab Ins                     1,032,022.22         934,353.20      65a                  50a
268   16500051               Prepmts - BC Auto Liability                                    36,448.15          23,229.95                           50b
269   16500063               Prepmts - Puget Workman's Comp - Aegis                         29,691.23          80,966.38      65a                  50a
270   16500073               Prepmts - Workman Comp / Letters of Credit                     59,824.29          44,667.40      65a                  50a
271   16500083               Prepmts - All Risk Property Insurance                         957,246.01         837,416.00      65a                  50a
272   16500093               Prepmts - King Air Aircraft Insurance                           4,037.50          11,148.32      65a                  50a
273   16500103               Prepmts - M&M Consulting Fee                                   55,000.03          32,083.34      65a                  50a
274   16500113               Prepmts - Pollution Control Bond                              151,743.75         166,918.13      65a                  50a
275   16500123               Prepaid- Transmission software                                158,205.01         265,492.94      65a                  50a
276   16500241               Prepayments - Hopkins Ridge Prop Insurance                           -                  -                             50b
277   16500253               Prepmts - Misc - Prepaid Insurance                             13,368.62          12,176.45      65a                  50a
278   16500263               Prepmts - Payroll Taxes                                              -                  -        65a                  50a
279   16500282               Prepaid Stanfield Meter Station Upgrade                              -                  -        65b
280   16500283               Prepaid SAP Support                                           219,695.91         474,538.71      65a                  50a
281   16500313               Prepayments - Misc Employee Benefits                           10,059.40         224,601.95      65a                  50a
282   16500333               Prepmts - Heavy Vehicle Licenses                                2,825.00           1,553.75      65a                  50a
283   16500341               Prepmts - License Fee - Users of Water                               -                  -                             50b
284   16500343               Prepmts - 3 yr. Websense License                               46,887.50          15,363.67      65a                  50a
285   16500361               Prepmts - Electric - Municipal Taxes                                 -             1,041.67                           50b
286   16500373               Prepmts - Interest                                            734,568.83         778,681.48      65a                  50a
287   16500383               Microsoft Maintenance Contract                                651,689.18          27,153.72      65a                  50a
288   16500393               Prepmts - State Street Cond Trustee Fee                              -                  -        65a                  50a
289   16500401               Prepmts - FERC License Fee - Lower Baker                       37,377.24          48,536.29                           50b
290   16500411               Prepmts - FERC License Fee - Upper Baker                       37,377.23          48,536.31                           50b


        11/21/2010                                                           Page 84
          A         B                               C                                  Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                               -                  -          Electric                 Gas
                                                                                                                                     Rate                   Rate
                                                                                                                          W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                      Account Description                      Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
291   16500461               Prepmts - SCL - Bothell                                      35,184.11         105,553.37                           50b
292   16500471               Prepaid Sales Tax - Fredonia CT 3 & 4                     2,061,290.50       2,324,434.00                           50b
293   16500501               Unamortized Premiums Paid on Unexpired Option                      -                  -                             50b
294   16500551               Prepaid Exp - Hopkins Ridge Interconnec                            -                  -                             50b
295   16500553               Prepaid- Miscellaneous                                      105,200.07         347,092.91      65a                  50a
296   16500563               Prepayments - Licensing Fees (Vehicles)                      42,996.63         101,185.54      65a                  50a
297   16500573               Prepaid insurance - Liab - Navy Contrac                      36,000.00          25,392.54      65a                  50a
298   16500581               Caminus Aces Prepaid Maintenance (elect                      45,679.17          27,177.39                           50b
299   16500582               Caminus GMS Prepaid Maintenance (gas)                        46,637.98          17,164.76      65b
300   16500611               Prepaid Edison Electric Institute dues                      121,068.56         222,159.84                           50b
301   16500612               Prepaid American Gas Association Dues                        81,018.56         148,338.24      65b
302   16500622               Prepaid NW Gas Association Dues                              15,383.95          13,460.96      65b
303   16500623               Prepaid Subscrptns                                           12,604.12          14,875.84      65a                  50a
304   16500633               Prepaid -2007 CISCO Smartnet (Dimension                      74,446.34         104,431.66      65a                  50a
305   16500641               Prepaid Rent for Skagit Svc Ctr                              82,579.14          24,085.58                           50b
306   16500713               Prepaid KWI Maintenance                                      54,400.03         114,164.59      65a                  50a
307   16501003               Advance/Down Payments                                         2,219.06          57,785.66      65a                  50a
308   16501011               Wildhorse Prepaid O&M to Vestas                             686,972.53         290,283.61                           50b
309   16501013               Prepaid - Future Year Expenses                               25,509.00           7,134.46      65a                  50a
310   16599011               Prepaid Colstrip 1&2 WECo Coal Resv Ded.                  5,000,000.00       2,708,333.33                           50b
311   17100093               Interest Rec - Misc                                                -                  -        41                   61f
312   17100103               Interest Rec - River Oak                                           -                  -        41                   61f
313   17100203               Interest Rec - Petersen Family Ltd.                                -                  -        41                   61f
314   17100303               Interest Rec - Newcastle Homeowners' As                       1,275.45             651.10      41                   61f
315   17100333               Interest Receivable - Sorestad                                     -                  -        41                   61f
316   17300001               Electric - Accrued Utility Revenue                       80,146,646.00      82,927,419.71                           50b
317   17300002               Gas - Unbilled Revenue                                   34,205,337.39      56,318,935.15      65b
318   17300011               Electric-Accrued Utility Revenue-Transp                     885,560.34         804,039.44                           50b
319   17300061               Unbilled Revenue, PSE customers, Electr                 (81,032,206.34)    (83,845,516.57)     41                   61f
320   17300062               Unbilled Revenue, PSE customers, Gas                    (34,205,337.39)    (56,318,935.15)     41                   61f
321   17400001               Energy Storage                                           16,292,762.13       3,894,021.91                           50b
322   17500001               Invest in Derivative Instruments - Opti                     241,134.00         410,441.92      41a                  61d
323   17500021               FAS 133 Day 1 Gain Deferral - Electric                       (9,319.00)         (4,969.29)     41a                  61d
324   17600001               FAS 133 CFH Unrealized Gain ST                            7,195,054.00      11,307,417.04      41a                  61d
325   17600002               FAS 133 Unrealized Gain ST                                2,455,198.00       7,018,477.13      41a                  61d
326   17600011               FAS 133 CFH Unrealized Gain LT                                1,181.00       4,715,328.00      41a                  61d
327   17600012               FAS 133 Unrealized Gain LT                                   30,710.00          51,581.13      41a                  61d
328   17600023               FAS 133 CFH Unrealized Gain - Gwd Swap                             -                  -        41a                  61d
329   17600051               FAS 133 Non-qualified NPNS - Electric Long-Term                    -         2,478,273.92      41a                  61d
330   17600061               FAS 133 Non-qualified NPNS - Electric Short-Term          2,641,367.00       3,916,614.13      41a                  61d
331   17600071               FAS 133 Non-qualified NPNS - LT Reserve                            -        (2,128,262.42)     41a                  61d
332   17600081               FAS 133 NQ NPNS ST RESERVE                                         -        (1,681,592.00)     41a                  61d
333   18100003               6.74% MT Notes Due 06/15/18 - Unamort Debt Ex             1,080,782.16       1,131,246.72       5                    2
334   18100063               9/1/20 Bonds 27th - Unamort Debt Expense                     64,790.00          67,298.00       5                    2
335   18100083               Med Term Notes - B - Unamort Debt Expense                    48,470.13          53,936.19       5                    2
336   18100093               Med Term Notes - C - Unamort Debt Expense                   159,060.25         178,321.34       5                    2
337   18100153               8.14% MT Notes Due 11/30/06 - Unamort Debt Ex                      -               191.67       5                    2
338   18100163               7.75% MT Notes Due 2/1/07 - Unamort Debt Exp                       -             3,106.80       5                    2
339   18100193               $200M 2 year floating rate note unamort                            -                  -         5                    2
340   18100203               $250M 30 Year Senior Notes                                2,269,135.55       2,310,144.05       5                    2
341   18100231               1995 Conservation Bonds - Unamort Debt Exp                         -                  -         5                    2
342   18100253               8.06% MT Notes Due 6/19/06 - Unamort Debt Exp                      -                  -         5                    2
343   18100333               7.70% MT Notes Due 12/10/04 - Unamort Debt Ex                      -                  -         5                    2
344   18100400  1020         Unamortized Debt Issuance Cost                              222,502.18         253,928.65       5                    2
345   18100423               7.35% MT Notes Due 2/1/24 - Unamort Debt Exp                       -                  -         5                    2
346   18100433               7.80% MT Notes Due 5/27/04 - Unamort Debt Exp                      -                  -         5                    2
347   18100463               CAP Securities - Unamort Debt Exp                                  -           255,948.19       5                    2
348   18100473               7.02% MT Note Issued - Unamort Debt Expen                 2,040,378.48       2,090,966.40       5                    2
349   18100483               6.46% MTN Series B Due 3/9/09 - Unamort                     158,084.37         212,911.32       5                    2
350   18100493               7.00% MTN Series B Due 3/9/29 - Unamort                     682,583.90         698,501.12       5                    2
351   18100503               7.96% MTN, Series B Due 2/22/10 - Unamo                     409,875.45         495,414.69       5                    2
352   18100513               7.61% MTN, Series B Due 9/8/08 - Unamor                      22,928.54          35,102.99       5                    2
353   18100523               7.69% MTN Due 2/1/11 - Unamort Debt Exp                     609,239.77         700,625.71       5                    2
354   18100543               8.40% Capital Trust II 6/30/41 - Unamor                            -                  -         5                    2
355   18100563               5.0% PCB-Series 2003A due 03/01/2031-Un                   5,171,376.39       5,281,797.27       5                    2
356   18100573               5.1% PCB-Series 2003B due 03/01/2031-Un                     873,972.22         892,633.54       5                    2
357   18100583               PSE $350M 3 Year Credit Facility Unamor                   1,105,417.95       1,187,755.49       5                    2
358   18100593               Infrastrux $150M 3 Year Credit Facility                            -                  -         5                    2
359   18100603               $500M 3 Year Credit Facility Legal Unam                            -                  -         5                    2
360   18100623               6.724% MTN due 6/15/2036 - Unamort Debt                            -                  -         5                    2
361   18100653               Hybrid Security 2007 - Unamort Debt Exp                            -           369,550.81       5                    2


        11/21/2010                                                         Page 85
          A         B                           C                                  Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                           -                  -          Electric                 Gas
                                                                                                                                 Rate                   Rate
                                                                                                                      W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                   Account Description                     Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
362   18100813           PSE New Credit Agreement-364 days-Unamo                            -                  -         5                    2
363   18100823           PSE AR Securitization - 3 years-Unamort                            -                  -         5                    2
364   18100833           3.363% MT Notes due 6/1/08 - Unamortize                     156,870.71         274,523.63       5                    2
365   18100993           5.197% Snr Notes Due 10/01/15 - Unamort Debt Expense        968,431.96       1,028,958.94       5                    2
366   18101023           6.724% MTN due 6/15/2036 - Unamort Debt Expense           2,430,110.66       2,449,509.80       5                    2
367   18101033                                                                     2,821,958.79
                         6.274% Senior Notes Due 3/15/2037 - Unamortized Debt Expense                 2,843,613.24       5                    2
368   18101043           Hedging Credit Facility - Unamort Debt Expense              208,624.51         119,375.75       5                    2
369   18101053           6.974% Jr Sub Notes (Hybrid) due 6/1/20                   4,291,594.07         869,124.69       5                    2
370   18210051           12/26/96 Snow / Ice Storm - Extr Prpty Loss                        -                  -                             50b
371   18210171           11/23/98 Storm Damage - Catastrophic                               -                  -                             50b
372   18210181           1/16/00 Windstorm - Extr Property Loss                             -                  -                             50b
373   18210191           12/4/03 Wind Storm - Extr Property Los                    6,488,024.95       8,084,554.80                           50b
374   18210201           2006 Storm Excess Costs                                 108,010,537.87      85,995,204.73                           50b
375   18210211           2007 Storm Excess Costs                                     781,319.83         398,358.67                           50b
376   18220001           White River Preliminary Survey Tunnel I                      53,158.20          74,421.66      23        6c         57
377   18220011           White River Plant Costs Reg Asset                        65,824,332.04      65,824,332.04      23        6c         57
378   18220021           White River Land Reg Asset                                  744,794.53         744,794.53      23        6c         57
379   18220031           White River Accum Depreciation to 1/15/                 (18,840,989.28)    (18,840,989.28)     23        6c         57
380   18220041           White River Accum Amort. from 1/16/04 R                  (5,542,853.24)     (4,795,502.24)     23        6c         57
381   18230001           Tenaska Regulatory Asset                                145,195,507.00     157,250,505.25      23        6a         57
382   18230002 GDFIT-RclsRegulatory Asset                                         24,807,624.00      24,752,207.33      65                   45b
383   18230011 GDFIT-RclsTenaska -Tax Indemnification                                       -                  -        65                   45b
384   18230021           Electric Conservation not in RB                          24,063,741.83      19,386,569.20      47                   62
385   18230031           Electric - Def AFUDC - Regulatory Asset                  34,244,070.79      33,826,267.23      23                   57
386   18230032           Gas Conservation - Tracker Programs                       5,989,247.05       4,943,990.65      65                   42b
387   18230041           Electric - Colstrip Common FERC Adj - Reg Ass            21,589,277.00      21,589,277.00      23           7       57
388   18230042           UG950288 DSM Tracker Balance                              5,047,872.17       3,991,331.19      65                   42b
389   18230051           Electric - Accum Amort Colstrip Common FERC A           (11,962,081.92)    (11,673,842.58)     23         8         57
390   18230061           Electric - Colstrip Def Depr FERC Adj - Reg A             2,322,778.00       2,392,180.00      24         9         58
391   18230071           Electric - BPA Power Exch Invstmt - Reg Asset           113,632,921.00     113,632,921.00      23        10         57
392   18230081           Electric - BPA Power Exch Inv Amort - Reg Ass           (79,248,467.99)    (77,485,157.99)     23        11         57
393   18230131           Electric - SFAS106 Post Ret Bene - Reg Asset              1,165,556.00       1,276,556.00                           50b
394   18230171           Cabot Oil & Gas - Encogen Regulatory Asset                2,179,532.98       3,704,032.98       23       6b         57
395   18230181           Conservation Trust Asset                                           -                  -        26a       39
396   18230191           Carrying Cost-Ratebase Cap OH Tax Reduct                  2,452,361.84       3,101,145.19       23                  57
397   18230192           Carrying Cost-Ratebase Cap OH Tax Reduct                  1,693,575.06       2,141,680.01      65f                  10
398   18230221           Electric - Accum Unamort Consrv Costs                              -               576.66       26       22         61
399   18230231           Hopkins Ridge BPA Trans Upgrade 05TX-11905                3,691,671.34       4,623,594.24       23       6f         57
400   18230241           Electric - Retail Wheeling Pilot - Reg. Assets                     -                  -                             50b
401   18230281           Electric - Gross PCA                                      2,269,066.00       2,269,066.00      47                   62
402   18230291           Electric - Gross PCA - Contra                            (2,269,066.00)     (2,269,066.00)     47                   62
403   18230301           Interest on PTC Deferred Tax                                 63,226.42        (141,879.14)     23                   57
404   18230361           Interest on PTC Deferred Tax - Contra                       (63,226.42)        141,879.14      23                   57
405   18230311           Env Rem - UG Tank - Whidbey Is. (Future                      15,000.00          15,000.00                           50b
406   18230321           Env Rem - UG Tank - Tenino (Future Cost                      52,471.63          52,471.63                           50b
407   18230331           Env Rem - UG Tank - White River (Future                            -                  -                             50b
408   18230351           Chelan PUD Contract Initiation                          102,751,927.16      97,921,326.11      23                   57
409   18230371           Hopkins Ridge BPA Trans Upgrade 02TX-11040                3,991,098.88       3,893,264.86      23        6f         57
410   18230381           Goldendale Deferral - UE-070533                          10,843,497.00       3,402,676.21      23                   57
411   18230391           Goldendale Carrying Costs - UE-070533                       367,226.65          69,426.86      23                   57
412   18230402           Gas Conservation - Equity Kicker on Low Inc P                 1,040.58             951.58      65                   42b
413   18230422           Water Heater Programs in Rates UG-950278                           -                  -        65                   42b
414   18230432           Gas Rental Equip Pipe & Vent UE-001315                    1,518,794.88       2,678,362.08      65                   42b
415   18230442           Gas Rental Equip Pipe & Vent Amortize U                  (1,278,073.68)     (1,218,683.40)     65                   42b
416   18230461           Residential Exchange Deferral UE-071024                  33,640,039.91       4,204,501.99      23                   57
417   18230471           Residential Exchange Carrying Costs UE-                   1,148,114.82         118,146.43                           50b
418   18230621           Cons Costs NIRB - 1998 Conservation Rider               (29,522,632.82)    (25,533,911.42)     47                   62
419   18230631           FAS 109 Taxes                                            81,260,689.00      87,284,814.00      47                   62
420   18230641           White River Relicensing & CWIP Reg Asse                            -               562.77      23        6d         57
421   18230691           White River Salvage                                        (473,284.51)       (473,284.51)     23        6d         57
422   18230711           PCA YR #2 Gross                                          30,203,454.00      30,203,454.00      47                   62
423   18230721           PCA YR #2 Gross - Contra                                (30,203,454.00)    (30,203,454.00)     47                   62
424   18230731           PCA YR #3 Gross                                          10,302,187.00      10,302,187.00      47                   62
425   18230741           PCA YR #3 Gross - Contra                                (10,302,187.00)    (10,302,187.00)     47                   62
426   18230751           PCA YR #4 Gross                                         (10,522,768.00)    (10,522,768.00)     47                   62
427   18230761           PCA YR #4 Gross - Contra                                 10,522,768.00      10,522,768.00      47                   62
428   18230811           PCA YR #5 Gross                                             (57,848.00)     (1,922,357.13)     47                   62
429   18230821           PCA YR #5 Gross - Contra                                     57,848.00       1,922,357.13      47                   62
430   18230831           PCA YR #6 Gross                                         (41,473,752.00)    (10,441,326.83)     47                   62
431   18230841           PCA YR #6 Gross # Contra                                 41,473,752.00      10,441,326.83      47                   62
432   18230771           PCA Company Portion                                      (3,055,009.00)     17,637,494.08      47                   62


        11/21/2010                                                    Page 86
          A         B                               C                                    Q                     R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                  -          Electric                 Gas
                                                                                                                                        Rate                   Rate
                                                                                                                             W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                       Account Description                        Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
433   18230781               PCA Company Portion - contra                                 3,055,009.00     (17,637,494.08)     47                   62
434   18230791               PCA Customer Portion                                        (6,224,650.00)      2,250,761.96      23                   57
435   18230801               PCA - Customer Deferral Contra                                        -                  -        23                   57
436   18230901               White River Conveyance Costs Reimbursem                      2,115,447.36       1,795,526.88      43                   62
437   18230921               Virtual Right of Way                                        16,434,637.22      18,649,747.22                           50b
438   18230941               2001 Rate Case Expenses - Electric                             180,541.25         258,373.99      47                   62
439   18230942               2001 Rate Case Expenses - Gas                                  246,967.82         353,454.74      65                   42b
440   18230961               WHR Conveyence Costs - Army Corp Reimbursement                 363,656.39         269,180.65      43                   62
441   18230971               White River Land Sales Costs                                 1,927,829.48         397,599.55      43                   62
442   18232221               Env Rem - Buckely Headworks Site Est Fu                        877,053.60         978,825.82                           50b
443   18232241               Buckley Headworks Remediation Costs                                   -                  -                             50b
444   18232251               Buckley Ph II Burn Pile & Wood Debris E                        622,946.40         531,807.70                           50b
445   18232271               Env Rem - Duwamish River Site (former G                         56,800.68          56,800.68                           50b
446   18232281               Env Rem - Olympia Svc Capacitor Site                                  -                  -                             50b
447   18232291               Env Rem - Bellevue G.O.UST Site Est Fut                               -                  -                             50b
448   18233051               Env Rem - UG Tank -Baker Lodge                                        -                  -                             50b
449   18233061               Env Rem - UG Tank -Poulsbo Service Cent                         10,000.00          10,000.00                           50b
450   18233071               Env Rem - UG Tank - Kent Fleet                                        -                  -                             50b
451   18233081               Env Rem-Olympia SVC Capacitor Site Futu                               -                  -                             50b
452   18233091               Tenino Service Center - UG Tank - Env                           22,528.37          22,528.37                           50b
453   18233101               Env. Rem. - Bremerton UST Def Site                             159,200.72          33,850.93                           50b
454   18233121               Env Rem - UG Tank - Bremerton ( Future C                       100,799.28          28,417.52                           50b
455   18236021               White River Relicensing - UE-040641                         15,256,064.07      15,256,064.07       23       6d         57
456   18236022               Env Rem - UG Tank - Estimated Future Co                         92,368.59         117,715.23      65d                  62
457   18236031               White River Safety & Regulatory - UE-040641                  2,873,005.76       2,873,005.76       23       6d         57
458   18236041               White River Water Rights - UE-040641                          (228,709.77)       (228,709.77)      23       6d         57
459   18236051               White River Relicensing - UE-040641 - Post Jan 15, 2004        107,024.51         106,901.89       23       6d         57
460   18236061                                                                            5,777,684.71
                             White River Safety & Regulatory - UE-040641 - Post Jan 15, 2004                 4,903,902.03       23       6d         57
461   18236071               White River Water Rights - UE-040641 - Post Jan 15, 2004     2,479,457.94       2,354,290.08       23       6d         57
462   18236612               Env Rem - UG Tank - Crossroads Operating Base                         -                  -         65                  42b
463   18236812               Env Rem - UW Tacoma                                                   -                  -         65                  42b
464   18237112               Env Rem - Swarr Station                                        210,698.41         186,444.46      65d                  42b
465   18237122               Env Rem - South Seattle GS                                      21,933.00           5,006.97       65                  42b
466   18238001               2004 Rate Case Costs - Electric                                257,202.68         368,103.20       47                  62
467   18238002               2004 Rate Case Costs - Gas                                     114,665.19         163,791.56       65                  42b
468   18238003               2004 Rate Case Costs - Common                                         -                  -        66a                  41b
469   18238011               Power Cost Only Ratecase Proceeding Costs                             -                  -                             57
470   18238021               Contra Power Cost Only Ratecase Proceeding Costs                      -                  -                             57
471   18239001               Low Income Grants - Electric                                22,975,764.71      20,175,187.14                           50b
472   18239002               Low Income Grants - Gas                                      8,474,743.56       7,305,663.04      65b
473   18239011               PSE Low Income Program Costs - Electric                        832,741.22         765,817.95                           50b
474   18239012               PSE Low Income Program Costs - Gas                             417,864.15         381,469.28      65b
475   18239021               Low Income Agency Admin Fees - Electric                      5,133,228.51       4,601,406.27                           50b
476   18239022               Low Income Agency Admin Fees - Gas                           2,558,776.56       2,269,038.21      65b
477   18239031               Contra Low Income Program - Electric                       (28,941,734.44)    (25,542,411.36)                          50b
478   18239032               Contra Low Income Program - Gas                            (11,451,384.27)     (9,956,170.53)     65b
479   18239041               Conservation & Renewable Discount Progr                     15,994,634.17      14,767,136.34                          50b
480   18239051               BPA Reimbursement of C&R Costs - Electr                    (15,960,126.00)    (14,541,958.86)                         50b
481   18239061               PCA Customer Portion - Interest                              1,383,844.00       1,342,807.79       23                  57
482   18300111               Elec-White River Tunnel Inspection                                    -               907.75       52                  62
483   18300121               Elec-Update Seismic Analysis for Baker                         814,255.22         712,384.46       52                 61a
484   18400013               Land Transportation Clearing                                (3,095,672.46)       (549,676.20)     65a                 50a
485   18400123               Employee Related Taxes Clearing                               (112,302.66)        160,924.95      65a                 50a
486   18400143               Employee Benefits Clearing                                    (298,485.52)       (378,300.25)     65a                 50a
487   18400153               Accounts Payable Suspense                                             -                  -        65a                 50a
488   18400223               Master Card Central Billing - Clearing                                -                  -        65a                 50a
489   18400483               Employee Incentive Plan Clearing                               408,949.80         631,723.23      65a                 50a
490   18400703               CLX Other Miscellaneous Credits                                       -                  -        65a                 50a
491   18401013               CLX Balance Transfer                                                  -                  -        65a                 50a
492   18401023               CLX Bank Credit Adjustments                                           -                17.27      65a                 50a
493   18401033               Credit Balance Refund Clearing                                        -            (6,890.59)     65a                 50a
494   18401063               CLX - Account Credit Adj for Rule 7                                   -                  -        65a                 50a
495   18500003               JO1 Job Orders Temporary Facilities                           (436,422.90)       (339,475.77)      46                42b/62
496   18600003               $200M 2 year floating rate note issuanc                               -                  -         11                   2
497   18600011               OWIP - Electric - Non-Temp Facility & Damage                   (81,182.04)        (64,000.80)      45                  62
498   18600021               Upper Baker Structure Fire- Interim Mit                          6,618.97           6,618.97       45                  62
499   18600013               JO2 Job Orders Non-Temp Facilities                             542,630.81       1,008,782.16       46                42b/62
500   18600053               ZCLM Damage Claim Orders                                     1,199,346.53         999,283.33      65a                 50a
501   18600063               Cashiers Shortages - Misc Def Debits                               105.73             168.63      65d                42b/62
502   18600073               Intang FAS87 Pension Asset - Misc Def Debits                          -         1,263,441.67      66a                42b/62
503   18600082               Env Rem - Lake Union Legal Costs                               226,765.95         142,056.74       65                  62


        11/21/2010                                                          Page 87
          A         B                             C                                 Q                    R                T        U           V         W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                            -                  -          Electric                Gas
                                                                                                                                  Rate                   Rate
                                                                                                                       W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                       Account Description                  Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
504   18600083               Prepd Pens Cost Excess Contrib - Misc Def Deb         97,547,755.48     105,377,100.45      66a                42b/62
505   18600091               Generating Plant Expenses                                 10,132.26           6,475.11       47                  62
506   18600101               Unamortized AFUCE Gross Up (2/97-12/02)                         -                  -         47                  62
507   18600121               Wind Resource Acquisition                                       -                  -         47                  62
508   18600122               Gas - Misc Def Debits                                         84.59              52.87       65                  62
509   18600123               Cashiers Shortages - CLX                                   1,792.58         135,486.72      65d                42b/62
510   18600131               All Source Resource Acquisition                                 -                  -         47                  62
511   18600141               PTC Credits (Sch 95a)                                  3,778,754.15       5,335,033.54       47                  62
512   18600143               CEO1 186 Orders Billed by G/L                          2,080,245.88       1,568,739.98       46                  62
513   18600151               PTC Credits (Sch 95a) Contra                          (3,778,754.15)     (5,335,033.54)      47                  62
514   18600161               Advance Pmt Montana Firm Contract - Misc Def             165,822.25         191,333.29                          50b
515   18600193               2004 Credit Facility                                            -              (142.12)      11                   2
516   18600203               Def Debits - Misc Def Debits                                    -             8,700.99      66a                  62
517   18600213               2005 - ShelfReg                                                 -                  -         11                   2
518   18600283               2006 - Shelf Registration                                 19,998.52          34,634.39       11                   2
519   18600291               Redmond Ridge Soil Mgmt Agmt                                 374.47              15.60       47                  62
520   18600321               Residential Exchange - Misc Deferred De                         -        13,821,650.86       65                  62
521   18600323               2002 Universal Shelf                                            -                  -         11                   2
522   18600341               Whitehorn Turbine Repair                                        -             2,023.25       47                  62
523   18600393               Deferred Debits - CFS Parts Warranty Re                         -                  -         65                  62
524   18600441               Real Estate Brokerage Fee                                122,244.63         131,770.17                          50b
525   18600473               SFAS 132 Supplemental Death Intangible                          -                  -         49                  62
526   18600511               PCA FAS 133 Derivative                                          -                  -        41a                 61d
527   18600512               PGA FAS 133 Net Unrealized Gain/(Loss)                37,517,974.00      33,388,483.08      41a                 61d
528   18600561               SFAS 71 - Snoqualmie License Expenses                  1,844,816.00       2,050,639.33       47                  62
529   18600601               Limited Use Permit PSPL RR ROW                                  -                  -        41a                 61d
530   18600613               2005 A/R Securitzation                                          -                  -         5                    2
531   18600701               White River Conveyance Costs                                    -                  -         43                  62
532   18600703               APB-25 Restricted Stock Grant                             54,621.12          78,030.12       11                   2
533   18600713               November 2005 Equity Issuance                                   -                  -         4                   7b
534   18600813               PSE New Credit Agreement - 364 days                             -                  -         11                   2
535   18600823               PSE A/R Securitization - 3 years Facili                         -                  -         11                   2
536   18600953               1900-Restructuree maturing $250mm credi                         -                  -         11                   2
537   18600983               1900-2004 Shelf Registration                                    -                  -         11                   2
538   18600993               5.197% Senior Notes Due 10/01/15                                -                  -         5                    2
539   18601033               6.274% Senior Notes Due 3/15/2037                               -               174.40       5                    2
540   18601051               FIN 48 Capitalized Overheads - Electric                2,055,202.00       1,449,365.92       47                  62
541   18601052               FIN 48 Capitalized Overheads - Gas                     1,422,298.00       1,003,029.92       65                 42b
542   18608022               Env Rem - Estimated Future Costs Misc Gas Sit         29,456,933.95      29,394,330.00       65                 42b
543   18608062               Env Rem - Gas Historical Actual Ins Recoverie        (67,211,605.91)    (66,259,120.68)     65e                 44b
544   18608112               Env Rem - Tacoma Tide Flats Remediation Costs         37,327,695.17      37,254,323.69       65                 42b
545   18608142               Env Rem - Tacoma Tide Flats Legal Costs                9,351,936.58       9,351,936.58       65                 42b
546   18608152               Env Rem - Tac Tide Flts Historical Internal C            209,796.52         209,796.52       65                 42b
547   18608212               Env Rem - Everett Remediation Costs                    1,313,043.62       1,309,153.48       65                 42b
548   18608242               Env Rem - Everett Legal Costs                              8,717.50           8,717.50       65                 42b
549   18608312               Env Rem - Chehalis Remediation Costs                   2,505,729.76       2,499,614.15       65                 42b
550   18608412               Env Rem - Gas Works Remediation Costs                  2,574,313.54       2,574,191.67       65                 42b
551   18608442               Env Rem - Gas Works Legal Costs                          856,121.11         856,121.11       65                 42b
552   18608452               Env Rem - Gas Works Historical Internal Costs                366.95             366.95       65                 42b
553   18608512               Env Rem - WSDOT Federal/State Remediati                         -                  -         65                 42b
554   18608542               Env Rem - WSDOT Fedl/State Legal Costs                   379,591.40         379,591.40       65                 42b
555   18608612               Env Rem - WSDOT Upland Remediation Costs                 769,040.33         769,040.33       65                 42b
556   18608642               Env Rem - WSDOT Fedl/State Legal Costs                    15,888.20          15,888.20       65                 42b
557   18608712               Env Rem - WSDOT Thea Foss Remediation Costs            3,243,004.37       3,103,295.56       65                 42b
558   18608742               Env Rem - WSDOT Thea Foss Legal Costs                  3,269,695.76       3,180,773.36       65                 42b
559   18608812               Env Rem - Tulalip Remediation Costs                          995.00             995.00       65                 42b
560   18608912               Env Rem - System Oil Insur Lit Legal Co                         -                63.29       65                 42b
561   18608941               Env Rem - Onmnibus Insur Lit Legal Cost                         -                  -         65                 42b
562   18608942               Env Rem - Onmnibus Insur Lit Legal Cost                3,081,193.73       3,072,298.55       65                 42b
563   18609112               Env Rem - 5th & Jackson Remediation Costs                       -             2,225.15       65                 42b
564   18609122               Env Rem - 5th & Jackson Remedia Reimbur                         -                  -         65                 42b
565   18609132               5th & Jackson Legal Costs                                       -                  -         65                 42b
566   18609142               5th & Jackson Indemnity                                         -                  -         65                 42b
567   18609212               Env Rem - Mercer Street Remediation Costs                 66,942.15          66,942.15       65                 42b
568   18609312               Env Rem - Quendall Terminal Remediation                7,077,235.10       6,439,723.75       65                 42b
569   18609522               Env Rem - Quendall Terminal Legal Costs                   59,043.75          59,008.03       65                 42b
570   18609532               Env Rem - Bay Station (Elliot Ave) MGP                    57,932.84          18,158.74       65                 42b
571   18609542               Env Rem - Olympia ( Columbia Street) MGP                      74.86              21.83       65                 42b
572   18601003               June 2006 $250M 30 Year Notes Issuance                          -                  -         5                    2
573   18630031               WUTC-AFUDC                                             1,061,212.90         132,319.72       47                  62
574   18700001               Electric - Def Losses fr Disposition of Utili            370,809.51         468,696.11                          50b


        11/21/2010                                                      Page 88
          A         B                             C                                     Q                     R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                -                   -          Electric                 Gas
                                                                                                                                       Rate                   Rate
                                                                                                                            W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                      Account Description                       Sep-07             AMA (Sep 07)         No.       No.        No.      Line No.
575   18700002               Def Losses fr Disposition of Utility Pl                      156,549.70          184,152.25      65b
576   18700003               Def Losses fr Disposition of Utility Pl                             -            497,515.24      65a                  50a
577   18700011               Def Loss Disp Plt. - Electric                                834,053.77          682,070.50                           50b
578   18700012               Def Loss Disp Plt. - Gas                                     463,882.39          379,352.63      65b
579   18700021               Deferred Losses post 12/31/05 Property                        36,175.64           20,654.94                           50b
580   18700022               Deferred Losses post 12/31/05 Property                       (13,391.51)          (9,485.65)     65b
581   18900013               Unamort Loss on Reacquired Debt - 1995                       167,342.00          176,510.00       12                   2
582   18900083               8-7/8% Series 10/1/06 - Unam Loss Reacq Debt                        -                   -         12                   2
583   18900153               8.25% Series 4/1/96 - Unam Loss Reacq Debt                          -              6,065.42       12                   2
584   18900173               9-5/8% Series 9/15/94 - Unam Loss Reacq Debt               2,758,375.42        2,842,815.52       12                   2
585   18900183               $200M VRN - Amort of Debt Retirement                         472,727.55          481,270.83       12                   2
586   18900193               8.231% Trust Preferred Notes - Amort of                    4,519,481.84        4,634,591.87       12                   2
587   18900223               9.375% PEI Bonds 2017 - Unam Loss Reacq Debt                        -                   -         12                   2
588   18900243               9.14% Med Term Notes Due 06/15/18- Unam Loss                  37,612.08           39,361.50       12                   2
589   18900253               7.05% PCB Series 1991A-Unamort Loss on                     1,065,000.66        1,087,740.90       12                   2
590   18900263               7.25% PCB Series 1991B-Unamort Loss on                       809,312.81          826,593.53       12                   2
591   18900273               6.8% PCB Series 1992-Unamort Loss on Re                    2,478,078.93        2,530,991.67       12                   2
592   18900283               5.875% PCB Series 1993-Unamort Loss on                       756,307.13          772,456.01       12                   2
593   18900293               8.4%WING MTN SERIES A DUE 1/13/2022 (rd                       16,260.57           16,831.11       12                   2
594   18900303               8.39%WNG MTN SERIES A DUE 1/13/2022 (rd                       37,940.61           39,271.89       12                   2
595   18900313               8.4% PP MTN SERIES A DUE 5/7/07 (rdeemd                             -              1,029.54       12                   2
596   18900323               8.25% WNG MTN SERIES A DUE 8/12/22, rde                      932,078.42          963,321.26       12                   2
597   18900333               8.2% PSPL MTN SERIES B DUE 12/21/12 rde                      518,905.69          568,325.23       12                   2
598   18900343               8.59% PSPL MTN SERIE A DUE 4/9/12 rdeem                       69,491.97           77,213.25       12                   2
599   18900353               7.19% WNG Series B due 8/18/2023                             168,720.15          174,048.09       12                   2
600   18900363               Unamort Loss on Reaqu Debt -$55 Million                             -                   -         12                   2
601   18900373               8.40% Cap Trst - Unamort Reacq Debt                        5,664,364.51        5,762,875.21       12                   2
602   18900383               8.231% Capital Trust I Pfd Stock Due 6/1/2                 1,845,896.49          546,342.93       12                   2
603   19000033               DFIT - FAS 133 CFH TLOCK ST                                  412,105.00          412,105.00       41                  61f
604   19000032               DFIT - FAS 133 ST Asset - Gas                             13,861,423.00       14,087,116.92       41                  61f
605   19000052               DFIT - FAS 133 Asset - PGA                                          -                   -         41                  61f
606   19000053               FIT - FAS 133 Unrealized Loss Fwd Swap                              -                   -         41                  61f
607   19000081               DFIT - FAS 133 ST Asset - Electric                         6,764,846.00        3,674,536.29       41                  61f
608   19000093 CDFIT-RclsVacation Pay - Accum Def Inc Taxes                             2,699,008.00        2,908,595.88      64a                  56a
609   19000393               Deferred FIT - FAS 133 Fwd Swap Short Term                     7,474.00            7,474.00       41                  61f
610   19000481               Deferred FIT - FAS 143 ARO Gain/Loss on Settlement          (121,881.00)          (5,078.38)      41                  61f
611   19000552               Def FIT - Bad Debts                                          294,967.00          285,467.00       64                  17
612   19000562               Def FIT - Demand Charges                                   1,878,158.00        1,270,717.46      65b
613   19000572               Def FIT - JP Storage 263A                                    162,045.00          179,522.13      65b
614   19000652               Def FIT - Demand Side Mgmt                                (3,382,906.00)      (3,157,072.67)      64                  17
615   19100012               Current Demand Def - Unrec Purch Gas Costs                19,143,605.91        3,139,052.61      65g                  22
616   19100022               Curr Commodity Def - Unrec Purch Gas Costs              (114,876,467.67)     (50,622,407.92)     65g                  22
617   19100132               Interest Curr Comm.- Unrcvd Purch Gas C                   (3,813,475.14)        (920,265.38)     65g                  22
618   19100142               Interest Curr Demand-Unrcvd Purch Gas C                      419,470.03          362,130.90      65g                  22
619   19100152               PGA Amort - Demand                                         6,586,391.93        8,322,901.09      65g                  22
620   19100162               PGA Amort - Dommod                                        31,382,517.95       39,577,389.36      65g                  22
621   28300012               DFIT - FAS 133 Liability - PGA                           (13,131,291.00)     (11,685,968.38)     41a                  61d
622   28300031               DFIT - FAS 133 ST Liability - Electric                    (4,316,237.00)      (4,886,913.46)      41                  61f
623   28300152               DFIT - FAS 133 ST Liability - Gas                           (859,319.00)      (2,456,467.17)      41                  61f
624   28300053               DFIT - FAS 133 Frwd Swap Int ST                             (248,764.00)        (248,764.00)      41                  61f
625   TOTAL ASSETS                                                                  7,135,521,089.93    7,115,720,379.54
626   Total Profit/Loss Current Year                                                 (129,180,704.60)    (110,478,472.41)      6                   8b
627                  1020    Total Profit and Loss
      Total Profit/Loss Current Year                                                    3,712,863.65        1,760,736.71       6                   8b
628   19000003 CDFIT-Rcls Def FIT Deferred Compensation                                12,324,433.33       12,501,475.00      65a                  50a
629   19000011               Deferred FIT - Tenaska Regulatory Liabi                             -                   -         41                  61f
630   19000012 GDFIT-Rcls Gas - Accum Def Income Taxes                                           -                   -         64                  17          10
631   19000013 CDFIT-Rcls Def FIT FAS 106 Retirement Benefits                           4,732,514.00        4,504,876.13      65a                  50a
632   19000021               Def FIT - White River Water Right                          2,057,000.00        1,951,416.67       22      37c         56
633   19000022 GDFIT-Rcls Gas - Merchandise - Accum Def Income Taxes                             -                   -         64                 17/21
634   19000023 CDFIT-Rcls Deferred Revenue Connext - Accum Def Income Tax               2,385,000.00        2,691,000.00      65a                  50a
635   19000041               CIAC after 10/8/76 - Accum Def Income Tax                     10,957.58           10,700.25       22       23         56
636   19000042               DFIT - FAS 133 LT Asset - Gas                                139,935.00           73,372.46       41                  61f
637   19000043               DFIT - FAS 133 CFH TLOCK LT                               10,985,279.00       11,191,253.00       41                  61f
638   19000051               CIAC - 1986 Changes - Accum Def Income Tax                          -            (19,757.46)      22       24         56
639   19000061               CIAC - 7/1/87 - Accum Def Income Tax                      63,505,082.00       57,685,210.54       22       25         56
640   19000062               Pipeline Capacity Assignment                              12,670,000.00       14,581,041.67      65b
641   19000073               DFIT - Gain on Sale of Crossroads Building                   217,336.00          516,057.00      65a                  50a
642   19000083 CDFIT-Rcls Pension Liability - Accum Def Inc Taxes                                -                   -        66a                  62
643   19000091               DFIT - FAS 133 LT Asset - Electric                         5,601,558.00        1,023,734.46       41                  61f
644   19000111               Land Sales - Accum Def Inc Taxes                             597,348.00          510,889.67                           50b
645   19000121               Cabot Gas Contract - Accum Def Inc Taxe                      371,000.00          617,208.33      22       26a         56


        11/21/2010                                                        Page 89
          A         B                             C                                  Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                             -                  -          Electric                 Gas
                                                                                                                                   Rate                   Rate
                                                                                                                        W/C Line Base Line   W/C Line     Base
 6    Account        Co. Code              Account Description                     Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
646   19000123              SERPS - Accum Def Inc Taxes                                (13,200.00)         (3,573.13)     65a                  50a
647   19000131              DFIT - FAS 133 Asset PCA - L/T                                    -                  -         41                  61f
648   19000133   CDFIT-Rcls Non-Qual SRP - Officers - Accum Def Inc Taxes            9,422,719.00       8,632,425.25     50/67                 61c
649   19000141              DFIT Gain on Skagit Sale                                 1,647,000.00          68,625.00                           50b
650   19000153              L-T Incentive Plan - Accum Def Inc Taxes                          -                  -       50/67                 61c
651   19000161              Env Clean-Up - Accum Def Inc Taxes                                -                  -                             50b
652   19000163              DFIT - LTIP Restricted Stock                               681,491.00         325,484.71      48                   61c
653   19000173              DFIT - Officer Restricted Stock                             14,420.00          14,587.58      48                   61c
654   19000181              Electric - Env Remediation Costs - Accum Def             1,622,000.00         984,000.00                           50b
655   19000221   CDFIT-Rcls SFAS106 Operating - Accum Def Inc Taxes                           -                  -                             50b
656   19000233   CDFIT-Rcls SFAS106 Non-Operating - Accum Def Inc Taxes                       -                  -        65a                  50a
657   19000243   CDFIT-Rcls SFAS106 Plan Curtail Loss - Accum Def Inc Tax                     -                  -        65a                  50a
658   19000251              Gain on Disp Of Emiss Allow - Acc Def Inc Tax              583,918.00         590,829.92                           50b
659   19000261   CDFIT-Rcls Pension Costs - VSRP/ESP - Accum Def Inc Taxe                     -                  -                             50b
660   19000281   CDFIT-Rcls Def FIT - Deferred Compensation                                   -                  -                             50b
661   19000282   CDFIT-Rcls Def FIT - Deferred Compensation                                   -                  -         64                  17
662   19000283              Sr Mgmt L-T Incentive Plan - Accum Def Inc Ta                     -            (4,713.00)      48                  61c
663   19000293              Non-Integr Merger Costs - Accum Def Inc Taxes                     -                  -        65a                  50a
664   19000301              IRS Audit 92-94 - Accum Def Inc Taxes                     (161,383.00)       (161,383.00)                          50b
665   19000303              Def FIT - FAS 123 LTIP                                   2,278,661.00       1,702,583.58      48                   61c
666   19000313              Def FIT - Performance Based Compensatio                           -                  -        48                   61c
667   19000321              Mark to Market A/R (Sec. 475) - Accum Def Inc                     -                  -                             50b
668   19000341              Deferred Stock Options (WECO) - Accum Def Inc                     -                  -        65b
669   19000361              Gardiner Property Deferred Loss                            159,437.00         159,437.00       48                  61c
670   19000371              Def Tax Colstrip Reclamation Electric                      765,586.00         718,877.67                           50b
671   19000381              Def Tax Employee Stock Grants-Electric                            -                  -                             50b
672   19000383              Def Tax - Workers Compensation Reserve                            -                  -        65a                  50a
673   19000403              Deferred FIT - FAS 133 Fwd Swap Long Term                  209,011.00         212,743.00       41                  61f
674   19000401              Deferred FIT - California ISO                                     -          (670,541.04)      41                  61f
675   19000411              Deferred FIT - California PX                                      -                  -                             50b
676   19000413              Deferred FIT - Ramgen Reserve                               35,000.00           1,458.33       48                  61c
677   19000431   CDFIT-Rcls Deferred FIT-Deferred Income (Advance P                           -                  -        65a                  50a
678   19000433              Deferred FIT Receivable - NOL                            2,055,458.00       2,235,293.42      65c                 50a1
679   19000441              Deferred FIT - FAS 143 Whitehorn 2 & 3                     923,935.00         675,893.33                           50b
680   19000443              Defrrd Tax Asset - SFAS 158 Qualified P                  7,911,676.07       5,659,500.78       48                  61c
681   19000451              Deferred FIT - Canwest Gas Supply - Ele                    992,000.00       1,658,000.00       22      37d         56
682   19000453              Defrrd Tax Asset - SFAS 158 SERP                         4,888,137.60       4,147,216.88       48                  61c
683   19000461              Deferred FIT - Sale of GO                                1,913,274.00       2,345,024.00      65a                  50a
684   19000463              Defrrd Tax Asset - SFAS 158 Postrtrmnt                  (2,571,779.49)       (396,495.65)      48                  61c
685   19000471              Deferred FIT - Horizon Wind Energy Paym                    519,513.00         188,678.04                           50b
686   19000521              Encogen Activity - Electric                             (4,396,049.00)     (4,123,424.00)                          50b
687   19000531              Deferred FIT AP&T Note Receivable Reser                           -                  -                             50b
688   19000541              Deferred FIT Colstrip 1&2 Liability Res                     77,152.00          82,152.00                           50b
689   19000543              DFIT Summit Purchase Opt Buyout                          6,614,000.00       1,931,416.67      65a                  50a
690   19000551              Def FIT - Production Tax Credit                          4,962,095.00       5,011,756.38       22                  56
691   19000582   CDFIT-Rcls Def FIT - Non Qual SERP                                           -                  -        65a                  50a
692   19000592              Def FIT - ARO                                            1,194,324.00         998,240.67       64                  17
693   19000602   CDFIT-Rcls Def FIT - Accrued PTO                                             -                  -        65b
694   19000612   CDFIT-Rcls Def FIT - Post Retirement Benefits                                -                  -         64                  17
695   19000622   GDFIT-Rcls Def FIT - Net CIAC                                       3,701,000.00       2,648,375.00       64                  17          9
696   19000632   CDFIT-Rcls Def FIT - Pension                                                 -                  -         64                  17
697   19000642              Def FIT - Environmental                                 (1,866,034.00)     (1,801,064.75)      64                  17
698   19000662              Def FIT - Software                                        (319,596.00)       (527,429.33)      64                  17
699   19000672              Def FIT - Rate Case                                        (90,642.00)       (143,225.33)      64                  17
700   19000682   CDFIT-Rcls Def FIT - Bond Amortization                                       -                  -         64                  17
701   19000692              Def FIT - Reserve for Injuries and Damage                         -                  -        65b
702   19000701              DFIT FIN 48 Interest - Electric                          1,106,647.00         780,427.79       48                  62
703   19000702              DFIT FIN 48 Interest - Gas                                 765,853.00         540,093.04       65                  62
704   20100013              Common Stock Issued - PSE $10 Par                     (859,037,900.00)   (859,037,900.00)      2                   6b
705   20100150     1020     Common Stock                                                (1,000.00)         (1,000.00)     41b                  61e
706   20700003              Gas - Premium on Cap Stock - Common                   (122,847,945.22)   (122,847,945.22)      4                   7b
707   20700013              Electric - Premium on Cap Stock - Common              (338,395,484.31)   (338,395,484.31)      4                   7b
708   20700023              Premium on Cap Stock - Common Stock                    (16,901,820.34)    (16,901,820.34)      4                   7b
709   21000033              4.84% Prfd - Gain on Reacqu Cap Stock                         (337.50)           (337.50)      4                   7b
710   21100003              Miscellaneous Paid in Capital                         (526,939,193.59)   (524,532,602.35)      4                   7b
711   21100363              FAS 123R LTIP Equity Awards                             (1,961,172.81)     (1,709,389.85)      41                  62
712   21100373              FAS 123R ESPP Equity                                       (86,437.59)        (32,743.82)      41                  62
713   21100383              SFAS 123R Tax Windfall Benefit                             (21,974.00)        (10,273.08)      41                  62
714   21100393              FAS 123R LTIP Equity Awards - Performance               (1,517,017.14)       (687,250.80)      41                  62
715   21100210     1020     APIC                                                  (153,642,214.68)   (257,682,139.63)     41b                  61e
716   21400013              Gas - Common Stock Expense                               2,148,854.72       2,148,854.72       4                   7b


        11/21/2010                                                      Page 90
          A         B                               C                                     Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                                  -                  -          Electric                 Gas
                                                                                                                                        Rate                   Rate
                                                                                                                             W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                     Account Description                         Sep-07             AMA (Sep 07)         No.       No.        No.      Line No.
717   21400023               Gas - Preferred Stock Expense                                         -                  -         4                   7b
718   21400033               Electric - Common Stock Expense                              4,985,024.68       4,985,024.68       4                   7b
719   21400043               7.75% Prfd Stock Expense                                              -                  -         4                   7b
720   21500023               Approp RE - Fed Amort Reserve - Baker                       (6,478,489.00)     (6,446,362.33)      6                   8b
721   21500033               Approp RE - Fed Amort Reserve - Snoqualmie                  (1,344,751.00)     (1,292,267.54)      6                   8b
722   21600003               Unappropriated Retained Earnings                          (372,989,804.40)   (355,722,426.15)      6                   8b
723   21600013               Dividends on Common Stock (Gas History)                     77,562,549.52      77,562,549.52       6                   8b
724   21600023               Dividends on Preferred Stock (Gas History)                   1,755,001.25       1,755,001.25       6                   8b
725   21600033               Excess Premium - Preferred Stock                             1,471,103.62       1,471,103.62       6                   8b
726   21600053               Unappropriated Retained Earnings (Elect Histo               16,359,946.11      16,359,946.11       6                   8b
727   21600000  1020         Unappropriated RE                                            1,429,291.33       1,023,323.08       6                   8b
728   21600073               Retained Earnings - Encogen                                           -           (69,845.57)      6                   8b
729   21610013               Puget Western - Retained Earnings                           (7,436,151.00)     (5,110,438.13)      6                   8b
730   21610033               Hydro Energy Dev Corp - Retained Earnings                   27,896,150.39      27,817,373.79       6                   8b
731   21900003               OCI-FAS133C-15NPNS                                         (20,782,555.00)    (20,782,555.00)     41a                  61d
732   21900013               OCI-FAS133C-15NPNS Reclass to Earnings                      20,782,555.00      20,782,555.00      41a                  61d
733   21900023               OCI-FAS133                                                  32,190,897.00      12,995,162.58      41a                  61d
734   21900033               OCI-FAS133 Reclass to Earnings                             (22,695,337.00)    (16,987,611.96)     41a                  61d
735   21900053               FAS 87 - Minimun Pension Liability Adju                               -         1,487,628.75      41a                  61d
736   21900063               PCA - OCI FAS 133                                                     -                  -        41a                  61d
737   21900073               OCI - FAS 133 Treasury Lock Hedge - CQ                                -                  -        41a                  61d
738   21900093               OCI - FAS 133 Fwd Swap CQ Marks                            (13,859,690.00)    (13,859,690.00)     41a                  61d
739   21900103               OCI - Fwd Swap 6/27/2036 Amortization                          578,723.00         347,747.00       41                  61f
740   21900113               OCI - Treasury Lock Settlements                             21,166,539.00      21,549,069.00      41a                  61d
741   21900123               OCI - Forward Swap Settlement                                  416,406.00         416,406.00      41a                  61d
742   21900133               OCI - Forward Swap 9/13/06                                     (14,361.00)         (7,431.00)     41a                  61d
743   21900143               Acc Other Comprehensive Income - FAS 15                     22,604,788.76      16,169,999.71       41                  62
744   21900153               SFAS 158 Tax Benefit Qualified Pension                      (7,911,676.07)     (5,659,500.78)      41                  62
745   21900163               Acc Other Comprehensive Income - FAS 15                     13,966,094.55      11,849,186.14       41                  62
746   21900173               SFAS 158 Tax Benefit SERP - AOCI                            (4,888,137.60)     (4,147,216.88)      41                  62
747   21900183               Acc Other Cmprhnsve Income-FAS 158 Post                     (7,414,750.00)     (1,146,764.59)      41                  62
748   21900193               SFAS 158 Tax Benefit Post Ret. Benefit                       2,571,779.49         396,495.65       41                  62
749   22100043               $200M 2 year floating rate note                                       -                  -         8                   1b
750   22100063               9.57% FMB Due 09/01/20 - 27th Supplement                   (25,000,000.00)    (25,000,000.00)      8                   1b
751   22100193               6.53% Med Term Notes B - Due 08/18/08                       (3,500,000.00)     (3,500,000.00)      8                   1b
752   22100223               6.83% Med Term Notes B - Due 08/19/13                       (3,000,000.00)     (3,000,000.00)      8                   1b
753   22100243               6.51% Med Term Notes B - Due 08/19/08                       (1,000,000.00)     (1,000,000.00)      8                   1b
754   22100263               6.10% Med Term Notes B - Due 01/15/04                                 -                  -         8                   1b
755   22100273               6.07% Med Term Notes B - Due 01/16/04                                 -                  -         8                   1b
756   22100283               6.90% Med Term Notes B - Due 10/01/13                      (10,000,000.00)    (10,000,000.00)      8                   1b
757   22100293               6.92% Med Term Notes C - Due 09/12/05                                 -                  -         8                   1b
758   22100303               6.92% Med Term Notes C - Due 09/12/05                                 -                  -         8                   1b
759   22100313               6.93% Med Term Notes C - Due 09/13/05                                 -                  -         8                   1b
760   22100323               7.02% Med Term Notes C - Due 09/11/07                                 -       (19,166,666.67)      8                   1b
761   22100333               7.04% Med Term Notes C - Due 09/12/07                                 -        (4,791,666.67)      8                   1b
762   22100343               7.12% Med Term Notes C - Due 09/13/10                       (7,000,000.00)     (7,000,000.00)      8                   1b
763   22100353               7.35% Med Term Notes C - Due 09/11/15                      (10,000,000.00)    (10,000,000.00)      8                   1b
764   22100363               7.36% Med Term Notes C - Due 09/15/15                       (2,000,000.00)     (2,000,000.00)      8                   1b
765   22100373               6.61% Med Term Notes C - Due 12/21/09                       (3,000,000.00)     (3,000,000.00)      8                   1b
766   22100383               6.62% Med Term Notes C - Due 12/22/09                       (5,000,000.00)     (5,000,000.00)      8                   1b
767   22100393               7.15% Med Term Notes C - Due 12/19/25                      (15,000,000.00)    (15,000,000.00)      8                   1b
768   22100403               6.58% Med Term Notes C - Due 12/21/06                                 -        (2,083,333.33)      8                   1b
769   22100413               7.20% Med Term Notes C - Due 12/22/25                       (2,000,000.00)     (2,000,000.00)      8                   1b
770   22100473               8.14% Med Term Notes Due 11/30/06                                     -        (3,125,000.00)      8                   1b
771   22100483               7.75% Med Term Notes Due 2/1/07                                       -       (37,500,000.00)      8                   1b
772   22100523               8.06% Med Term Notes Due 6/19/06                                      -                  -         8                   1b
773   22100603               7.70% Med Term Notes Due 12/10/04                                     -                  -         8                   1b
774   22100691               Conservation Trust Bonds 6.45%                                        -                  -        65b
775   22100693               7.35% Med Term Notes Due 2/1/24                                       -                  -         8                   1b
776   22100703               7.80% Med Term Notes Due 5/27/04                                      -                  -         8                   1b
777   22100713               7.02% Med Term Notes due 12/01/27                         (300,000,000.00)   (300,000,000.00)      8                   1b
778   22100723               6.74% Med Term Notes - Due 06/15/18                       (200,000,000.00)   (200,000,000.00)      8                   1b
779   22100733               6.46% MTN Series B Due 3/9/09                             (150,000,000.00)   (150,000,000.00)      8                   1b
780   22100743               7.00% MTN Series B Due 3/9/29                             (100,000,000.00)   (100,000,000.00)      8                   1b
781   22100753               7.96% MTN Series B Due 2/22/10                            (225,000,000.00)   (225,000,000.00)      8                   1b
782   22100763               7.61% MTN Series B Due 9/8/08                              (25,000,000.00)    (25,000,000.00)      8                   1b
783   22100773               7.69% MTN Due 2/1/11                                      (260,000,000.00)   (260,000,000.00)      8                   1b
784   22100793               5.0% PCB-Series 2003A due 03/01/2031                      (138,460,000.00)   (138,460,000.00)      8                   1b
785   22100803               5.1% PCB-Series 2003B due 03/01/2031                       (23,400,000.00)    (23,400,000.00)      8                   1b
786   22100813               3.363%Senior Notes - Due 6/1/08                           (150,000,000.00)   (150,000,000.00)      8                   1b
787   22100823               $250M 30 Year Senior Notes                                (250,000,000.00)   (250,000,000.00)      8                   1b


        11/21/2010                                                           Page 91
          A         B                              C                                   Q                    R                T        U           V         W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                               -                  -          Electric                Gas
                                                                                                                                     Rate                   Rate
                                                                                                                          W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                       Account Description                     Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
788   22100993               5.197% Senior Notes Due 10/01/15                       (150,000,000.00)   (150,000,000.00)      8                   1b
789   22101023               6.724% 30 Year Notes Due 6/15/2036                     (250,000,000.00)   (250,000,000.00)      8                   1b
790   22101033               6.274% Senior Notes Due 3/15/2037                      (300,000,000.00)   (300,000,000.00)      8                   1b
791   22101043               6.974% Junior Subordinated Notes Due 6/                            -       (20,833,333.33)      8                   1b
792   22101053               6.974% Jr Sub Notes (Hybrid) due 6/1/20                (250,000,000.00)    (52,083,333.33)      8                   1b
793   22300013               8.231% Capital Trust I Pfd Stock Due 6/                            -       (26,739,583.33)      8                   1b
794   22300023               8.40% Capital Trust II Pfd Stock Due 6/                            -                  -         8                   1b
795   22400013               4.70% Preferred Stock - Mandatory Rede                     (431,100.00)       (431,100.00)      8                   1b
796   22400023               4.84% Preferred Stock - Mandatory Rede                   (1,458,300.00)     (1,458,300.00)      8                   1b
797   22600043               7.70% Bonds - Unamort Discount                                     -                  -         8                   1b
798   22700001               Whitehorn Capital Lease - Non-Current                   (22,825,683.35)    (19,163,191.79)     41b                 50aa
799   22820011               Injuries / Damages                                         (500,000.00)     (1,028,552.84)                          50b
800   22820012               Liability Reserve - Gas                                            -                  -        65b
801   22840002               Gas - Accrued Environ Remediation Costs                 (29,549,302.54)    (29,512,045.23)      65                  42b
802   22840011               Accrued Env Rem - NWT - Mission Pole                               -               289.75                           50b
803   22840021               Accrued Env Rem - White River (Buckley                     (877,053.60)       (978,825.82)                          50b
804   22840031               Accrued Env Rem - Olympia UST                              (129,471.05)       (129,471.05)                          50b
805   22840041               Accrued Env Rem - Bremerton UST                            (100,799.28)        (29,534.43)                          50b
806   22840051               Accrued Env Rem - Whidbey Island UST                        (15,000.00)        (15,000.00)                          50b
807   22840061               Accrued Env Rem - Tenino UST                                (52,471.63)        (52,471.63)                          50b
808   22840071               Accrued Env Rem - White River UST                                  -           (48,851.87)                          50b
809   22840081               Accrued Env Rem - Puyallup Garage                          (453,028.42)       (453,028.42)                          50b
810   22840091               Accrued Env Rem - G.O. UST                                         -                  -                             50b
811   22840101               Env Rem - Centralia Plant                                          -                  -                             50b
812   22840111               Accrued Env Rem - Poulsbo Service Cente                     (10,000.00)        (10,000.00)                          50b
813   22840121               Accrued Env Rem - Olympia SVC Capacitor                            -                  -                             50b
814   22840411               White River Selling Cost - Carpenter Shop                    13,927.13         (23,656.12)                          50b
815   22841001               AETNA II Lawsuit unallocated proceeds -                    (887,273.57)       (889,955.56)                          50b
816   22840131               Accrued Env. Remediation - Crystal Mountain              (2,023,167.20)     (2,483,738.41)                          50b
817   23001001               ARO-Electric Shuffleton Harbor Lease                       (530,050.00)       (530,050.00)     18           4       50
818   23001011               ARO-Electric Whitehorn 2 & 3 Lease                                 -           (71,716.47)     18                   50
819   23001013               ARO - Asbestos Common                                       (50,860.75)        (49,811.98)    28/54                23/51
820   23001021               ARO-Electric Colstrip 1 & 2 ash pond ca                  (1,209,232.25)     (1,176,042.19)     18           4       50
821   23001031               ARO-Electric Colstrip 3 & 4 ash pond ca                    (747,747.50)       (727,223.75)     18           4       50
822   23001041               ARO-Hopkins Ridge                                          (720,517.50)       (701,087.70)     18                   50
823   23001061               ARO - Transmission Wood Poles                            (4,224,912.12)     (4,143,868.97)     18           4       50
824   23001071               ARO - Distribution Wood Poles                            (9,562,139.27)    (10,152,774.13)     18           4       50
825   23001081               ARO - Contaminated Oil & Related Equipment               (3,297,249.08)     (3,278,842.21)     18           4       50
826   23001091               ARO - Asbestos Electric                                     (67,816.50)        (66,116.89)     18                   50
827   23001092               ARO - Gas Mains                                          (2,795,694.50)     (2,799,281.60)     53                    9          1
828   23002001               ARO - Electric Shuffelton Harbor Lease to                   530,050.00         530,050.00      18           4       50
829   23002002               ARO-Gas Cast Iron Pipe Removal                             (667,559.64)       (677,159.77)     53                    9          1
830   23002011               ARO - Frederickson                                         (542,364.75)       (418,514.72)     18                   50
831   23002012               ARO-Gas Bare Steel Pipe Removal                          (3,944,786.97)     (3,667,693.30)     53                    9          1
832   23002022               ARO - Gas Cast Iron Pipe Removal to Short                   678,550.73         597,871.41      53                    9          1
833   23002032               ARO - Gas Bare Steel Pipe Removal to Short                  383,757.00         351,909.08      53                    9          1
834   23002061               ARO - Transmission Wood Poles to Short Term                 230,899.00         185,015.25      18           4       50
835   23002071               ARO - Distribution Wood Poles Short Term                    325,779.00         300,092.54      18           4       50
836   23002081               ARO - Contaminated Oil & Related Equipment To Short         155,964.00         155,330.04      18           4       50
837   23002091               ARO - Electric Short Term                                (1,242,692.00)     (1,170,487.83)     18           4       50
838   23002091ARO            ARO - Asbestos Electric ST                                   (5,199.00)         (4,115.88)     18                   50
839   23002092               ARO - Gas Short Term                                     (1,062,307.73)       (949,780.49)     53                    9          1
840   23003003               ARO - Common - Short Term                                   (15,596.00)        (12,346.83)    28/54                23/51
841   23003011               ARO - Asbestos Electric - ST                                  5,199.00           4,115.88      18                   50
842   23003013               ARO - Asebestos Common - ST                                  15,596.00          12,346.83     28/54                23/51
843   23100011               Note Payable - Hopper - Wind Ridge Site                            -            (5,833.33)      9                   2b
844   23100093               Lehman Brother CP issuances                             (20,000,000.00)    (81,803,750.00)      9                   2b
845   23100400   1020        Short Term Debt - Citibank                              (63,000,000.00)    (50,958,333.33)      9                   2b
846   23100410   1020        Short Term Debt - JP Morgan Chase                       (63,000,000.00)    (50,958,333.33)      9                   2b
847   23108313               US Bank - Commercial Paper                                         -                  -         9                   2b
848   23108323               Wells Fargo Bank - Commercial Paper                    (116,681,000.00)    (48,846,041.67)      9                   2b
849   23108363               Merrill Lynch - Commercial Paper                        (25,358,000.00)   (104,277,166.67)      9                   2b
850   23108623               MM-BID LINE-KBC                                                    -                  -         9                   2b
851   23108373               Wachovia - Credit Facility Loan                         (90,000,000.00)    (11,250,000.00)      9                   2b
852   23200011               WECO - Vouchers Payable                                  (5,413,960.96)     (5,252,636.17)                          50b
853   23200031               A/P - Power Cost                                        (17,125,225.78)    (15,363,779.44)                          50b
854   23200033               Accounts Payable - Vouchers (Electric Sys)                 (901,532.78)       (881,514.10)     65a                  50a
855   23200041               A/P - BPA Transmission Payable                           (5,714,272.00)     (5,307,608.50)                          50b
856   23200051               A/P - Firm Contract Power Payable                        (6,915,898.09)     (7,027,676.70)                          50b
857   23200061               A/P - Secondary Power Payable                           (25,578,992.65)    (30,831,778.03)                          50b
858   23200063               Accounts Payable - Payroll (Electric Sys)                    (1,231.42)       (423,446.90)     65a                  50a


        11/21/2010                                                        Page 92
          A         B                               C                                  Q                    R                T        U           V          W
1     Puget Sound Energy
2     Balance Sheet Detail
3     9/30/2007
4
5                                                                                               -                  -          Electric                 Gas
                                                                                                                                     Rate                   Rate
                                                                                                                          W/C Line Base Line   W/C Line     Base
 6    Account Co. Code                        Account Description                    Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
859   23200071               A/P - PURPA Power Payable                               (21,575,783.12)    (20,435,926.24)                          50b
860   23200081               A/P - Combustion Turbine Fuel Payable                    (2,130,446.51)     (1,456,799.84)                          50b
861   23200083               Accrued Liabilities                                                -                  -        65a                  50a
862   23200091               A/P - Competitive Bid Conservation Paya                     (36,725.13)        (51,235.97)                          50b
863   23200101               A/P - Financial Swap payable                                       -            (5,137.50)                          50b
864   23200103               Salvation Army Donations                                    (37,041.00)        (58,510.50)     65a                  50a
865   23200111               A/P - Transmission Payable (Non-BPA)                       (224,202.58)        (79,230.06)                          50b
866   23200113               Payroll W/Holding - Energy Fund                                (291.92)            (25.16)     65a                  50a
867   23200121               A/P Frederickson #1 Vouchers                               (686,221.25)       (522,218.80)                          50b
868   23200131               BPA Ratcheted Demand Liability                                     -                  -                             50b
869   23200141               Encogen Acid Rain Fines                                            -          (374,733.29)     41c                  50c
870   23200153               Misc Payroll Deductions                                       7,461.12          (4,788.95)     65a                  50a
871   23200173               Deductions - Medical Insurance (Electric Hist               (12,178.09)        (10,896.34)     65a                  50a
872   23200202               A/P - Everett Delta - NW Pipeline - Gas                            -              (336.33)     65b
873   23200212               A/P - Gas Purchases-GST Payable                                    -                  -        65b
874   23200222               A/P - Gas Pipeline Liability                             (8,475,174.42)     (7,948,963.11)     65b
875   23200241               AP - BPA 2006 Capital Projects                             (118,498.00)       (201,935.92)                          50b
876   23200242               A/P - Gas Purchases                                     (48,635,426.96)    (66,275,495.85)     65b
877   23200243               Payroll Deductions - Garnishments                                  -                  -        65a                  50a
878   23200281               Electric - Payroll Deductions - IBEW Union Du                      -               (77.71)                          50b
879   23200282               Gas - Payroll Deductions - UA Union Dues                           -            (1,509.88)     65b
880   23200292               A/P - GST on Gas Purch. Payable to Counterparties                  -                  -        65b
881   23200293               A/P Payroll W/H - Stock Purchase Plan                      (569,250.00)       (384,943.75)     65a                  50a
882   23200300  1020         A/P Other                                                          -                  -        65a                  50a
883   23200311               Penalties - Crystal Mountain Oil Spill                   (1,000,000.00)       (791,666.67)     41c                  50c
884   23200312               Gas - WUTC Penalty Payable                                         -                  -         65                  61f
885   23200313               Payroll - Parking Payable                                          -               (31.78)     65a                  50a
886   23200333               PTO / Holiday / etc - Clearing                           (8,234,205.00)     (9,216,044.70)     65a                  50a
887   23200483               Incentive Pay Liability                                  (6,329,048.37)     (7,130,979.80)     65a                  50a
888   23200543               DBS Non-PO Accrual                                      (60,956,135.21)    (59,123,462.15)     65a                  50a
889   23200563               Medical Insurance - Premera                                        -                  -        65a                  50a
890   23200573               Medical Insurance - Group Health                                   -                  -        65a                  50a
891   23200583               Dental Insurance - WDS                                             -                  -        65a                  50a
892   23200593               Life Insurance - Aetna                                             -                  -        65a                  50a
893   23200603               AD&D Insurance - CIGNA                                             -                  -        65a                  50a
894   23200613               LTD Insurance - Hartford                                           -                  -        65a                  50a
895   23200623               LTC Insurance - CNA                                                -                  -        65a                  50a
896   23200633               Accident Insurance - Carrier name to be                            -                  -        65a                  50a
897   23200643               A/P - Salary Month End Payroll Accrual                   (3,869,787.54)     (3,918,451.94)     65a                  50a
898   23200653               A/P - Hourly Month End Payroll Accrual                   (1,165,717.28)     (1,030,312.31)     65a                  50a
899   23200673               Payroll - Misc Payable Deductions-credi                            -                  -        65a                  50a
900   23200683               Payroll - Misc Payable Deductions-good                             -              (138.02)     65a                  50a
901   23200693               Payroll - 401k company match                                (21,311.17)        (55,753.60)     65a                  50a
902   23200713               LTC Insurance - UNUM                                               -                  -        65a                  50a
903   23200723               Medical Insurance - Group Health                            562,389.95         291,318.69      65a                  50a
904   23200733               Dental Insurance - WDS                                      222,908.42          46,830.42      65a                  50a
905   23200743               Life Insurance - Hartford                                     2,194.65          20,060.17      65a                  50a
906   23200753               AD&D Insurance - CIGNA                                         (599.13)          2,491.29      65a                  50a
907   23200763               LTD Insurance - Hartford                                     (4,574.39)          6,933.30      65a                  50a
908   23200773               LTC Insurance - UNUM                                        (10,506.95)        (10,264.13)     65a                  50a
909   23200953               Default Payroll Withholding - S/B $0.00                       2,934.44             615.96      65a                  50a
910   23200963               Charitable Contribution Pledges                            (185,000.00)       (306,666.67)     65a                  50a
911   23201001               A/P - Encogen Vouchers                                             -                  -                             50b
912   23201003               Accounts Payable Reconcilation Account                  (27,157,982.33)    (24,960,692.90)     65a                  50a
913   23201011               A/P - Encogen Gas Supply                                           -                  -                             50b
914   23201013               GR/IR Clearing Account                                   (5,802,252.21)     (4,602,809.04)     65a                  50a
915   23201023               Freight Clearing                                                   -                  -        65a                  50a
916   23201033               Medical Aid - Supplemental                                  (81,081.80)        (81,295.97)     65a                  50a
917   23201043               Health/Dependent Spending Accts - Year 1                     17,077.70         (37,455.31)     65a                  50a
918   23201053               Health/Dependent Spending Accts - Year                     (109,500.57)        (28,545.54)     65a                  50a
919   23201063               United Way - Payroll Deductions                             (21,103.13)         (2,218.71)     65a                  50a
920   23201073               401(k) Plan EE                                               (6,000.15)       (121,062.27)     65a                  50a
921   23201093               Loan Payback 401(k)                                            (244.11)         (4,348.23)     65a                  50a
922   23201103               P/R-401(k) PE Common Stk issue rounding                          93.66              52.79      65a                  50a
923   23201113               Cash Discount Clearing                                       11,779.29           7,465.04      65a                  50a
924   23201153               Accounts Payable - BillServ NSF's and A                       4,033.62           6,094.22      65a                  50a
925   23201163               Accounts Payable - APS NSF's and Adj-Ke                       7,028.78          (1,015.48)     65a                  50a
926   23201173               Payroll - Medical Insurance Payable- Re                     339,853.47         166,374.10      65a                  50a
927   23201183               Payroll - ArtsFund Workplace Giving Pay                        (993.50)           (137.37)     65a                  50a
928   23202173               Payroll - Life Insurance Payable- Retir                      (7,163.02)         (7,180.26)     65a                  50a
929   23202183               A/P Liability - Credit Balance Refund                       (46,826.29)        (35,272.78)     65a                  50a


        11/21/2010                                                         Page 93
           A         B                             C                                  Q                    R                T        U           V          W
 1     Puget Sound Energy
 2     Balance Sheet Detail
 3     9/30/2007
 4
 5                                                                                             -                  -          Electric                 Gas
                                                                                                                                    Rate                   Rate
                                                                                                                         W/C Line Base Line   W/C Line     Base
 6     Account Co. Code                     Account Description                     Sep-07            AMA (Sep 07)         No.       No.        No.      Line No.
930    23202193               Medical Insurance - Regence                             1,139,297.32         402,097.91     65a                   50a
931    23202203               PSE Customer Connections Penalty                                 -          (331,458.33)     41                   61f
932    23300000               Notes Pay- Assoc Companies                                       -                  -        40                   61e
933    23300043               Note Payable to Puget Energy                          (24,282,078.26)    (24,305,264.08)     9                    2b
934    23400000               AP Associated Companies                                  (377,739.54)       (478,785.09)     40                   61e
935    23400000   1020        A/P Associated Company                                   (736,088.68)     (1,032,532.39)     40                   36b
936    23500011               Transmission Services Deposits                         (1,681,530.14)     (1,219,075.32)     21        28         55
937    23500012               Customer Deposits - Gas CLX                                      -                  -       65b
938    23500021               Customer Deposits - Electric CLX                                 -                  -        21        28         55
939    23500112               Customer Deposits - Gas CLX- Effective                 (6,925,213.54)     (6,542,162.42)    65b
940    23500121               Customer Deposits - Elect CLX - Effecti               (13,076,832.78)    (12,201,907.62)     21        28         55
941    23600000   1020        FIT Payable                                             1,999,234.10       1,447,742.20     65c1                  50a
942    23600011               WA Property Tax-Freddie 1-Electric                     (1,400,047.00)       (343,907.29)                          50b
943    23600021               Accrued WA Tax - Unbilled Electric Reve                (3,138,377.35)     (3,250,341.74)                          50b
944    23600022               Accrued WA Tax - Unbilled Gas Revenue                  (1,317,589.60)     (2,161,341.49)     65b
945    23600023               FIT Current Payable                                      (788,256.00)        (32,844.00)     65c                 50a1
946    23600033               Federal Income Taxes                                   33,216,220.31      10,145,245.31      65c                 50a1
947    23600033RR             Federal Income Taxes - Rainier Rec                               -                  -        41b                  61e
948    23600043               Current Deferred FIT Liability                                   -                  -        65c                 50a1
949    23600063               Federal Excise Tax - Fuel/Drayage Veh                        (760.00)           (573.41)     65a                  50a
950    23600093               Accrued FICA - Company                                       (945.37)       (153,554.93)     65a                  50a
951    23600103               Accrued Federal Unemployment Ins                                 -                  -        65a                  50a
952    23600113               Federal Unemployment Insurance                                   -                  -        65a                  50a
953    23600123               Accrued State Unemployment Ins                                   -                  -        65a                  50a
954    23600201               Property Taxes - Washington - Electric                (19,051,558.72)    (23,526,559.80)                          50b
955    23600211               Property Taxes - Montana - Electric                    (7,933,762.63)     (6,010,448.64)                          50b
956    23600213               Washington Unemployment Tax - Employer                   (115,594.78)       (296,691.84)     65a                  50a
957    23600221               Property Taxes - Oregon - Electric                       (170,033.00)         91,476.07                           50b
958    23600232               Property Taxes - Washington - Gas                      (9,004,487.89)    (10,156,546.24)     65b
959