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