UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 2000 and Ending December 31, 2000
--------------- -----------------
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 St. Louis
------------
Name, title, and address of officer to whom correspondence concerning this
report should be addressed:
Warner Baxter Vice President & Controller One Ameren Plaza, 1901 Chouteau
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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..........25
Financial Data Schedule..............................................................................Schedule.XIX............26
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
Page
Description of Reports or Statements Number
Organization Chart ........................................................................................................27A-27C
Methods of Allocation .......................................................................................................27D
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) $ 72,069 $ 62,827
107 Construction work in progress (Schedule II) 7,889 5,721
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Total Property 79,958 68,548
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108 Less accumulated provision for depreciation and amortization of service
company property (Schedule III) 9,859 953
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Net Service Company Property 70,099 67,595
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Investments
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
126 Other Special Funds 4,876 3,304
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Total Investments 4,876 3,304
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Current and Accrued Assets
131 Cash 30,425 4,079
134 Special deposits - -
135 Working funds 285 285
136 Temporary cash investments (Schedule IV) (23,600) -
143 Accounts receivable 30,192 15,373
145 Notes receivable 433,930 155,750
146 Accounts receivable from associate companies (Schedule V) 33,259 29,130
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) (58) (90)
165 Prepayments 281 333
174 Miscellaneous current and accrued assets (Schedule VIII) - -
-------------------------------------------
Total Current and Accrued Assets 504,714 204,860
-------------------------------------------
Deferred Debits
181 Unamortized debt expense - -
184 Clearing accounts (46) (42)
186 Miscellaneous deferred debits (Schedule IX) 227 15
188 Research, development, or demonstration expenditures (Schedule X) - -
190 Accumulated deferred income taxes - -
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Total Deferred Debits 181 (27)
-------------------------------------------
-------------------------------------------
TOTAL ASSETS AND OTHER DEBITS $579,870 $275,732
===========================================
5 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
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Account Liabilities and ProAccountyLiabilities andDProprietary Capital As of December 31
----------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------
Current Prior
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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 (4,536) (2,028)
232 Accounts payable 40,094 31,675
233 Notes payable to associate companies (Schedule XIII) 492,180 188,606
234 Accounts payable to associate companies (Schedule XIII) 4,481 7,226
235 Customer Deposits 12,158 12,518
236 Taxes accrued 196 75
238 Dividends declared - -
241 Tax collections payable 862 128
242 Miscellaneous current and accrued liabilities (Schedule XIII) 6,786 6,056
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Total Current and Accrued Liabilities 552,221 244,256
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Deferred Credits
253 Other deferred credits 11,417 15,244
255 Accumulated deferred investment tax credits -
-------------------------------------------
Total Deferred Credits 11,417 15,244
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282 Accumulated Deferred Income Taxes - -
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TOTAL LIABILITIES AND PROPRIETARY CAPITAL $579,870 $275,732
===========================================
6 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 of Year
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Service Company Property
Account
303 Miscellaneous Intangible Plant 41,466 $ 7,214 $ 48,680
391 Office Furniture and Equipment $ 21,168 2,970 $ 944 23,194
397 Communication Equipment 193 2 195
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SUB-TOTAL 62,827 10,186 944 72,069
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107 Construction Work in Progress 5,721 11,980 (9,812) 7,889
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TOTAL $ 68,548 $ 22,166 $ 944 $ (9,812) $ 79,958
============================================================================
Provide an explanation of those changes considered material: Construction
work in progress transferred in service.
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:
----------------------------------------------------------------------------------------------------------------------------
Balance at
Subaccount Description Additions Close of Year
----------------------------------------------------------------------------------------------------------------------------
Office Furniture and Equipment (391)
Main Frame Computer $ 355 $ 10,432
Reproduction Equipment 201 504
Personal Computer 2,476 11,559
Computer Assisted Drafting 108
Computer Hardware (62) 591
------------------------------
TOTAL $ 2,970 $ 23,194
----------------------------------------------------------------------------------------------==============================
Describe construction work in progress: Hardware installations for UNIX,
Mainframe, PeopleSoft, CSS, CRS and NT operating systems.
7 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property
(In Thousands)
----------------------------------------------------------------------------------------------------------------------------
Balance at Additions Other Balance
Beginning Charged to Changes Add at Close
Description of Year Account 403 Retirements (Deduct) of Year
----------------------------------------------------------------------------------------------------------------------------
Account
303 Miscellaneous Intangible Plant $1,022 $9,086 $10,108
391 Office Furniture and Equipment (110) 684 944 73 (297)
397 Communication Equipment 41 7 48
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TOTAL $953 $9,777 $944 $73 $9,859
============================================================================
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, 2000
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.
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Balance at Balance at
Description Beginning of Year Close of Year
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Account 136 - Temporary Cash Investments -
Money Pool (23,600)
-----------------------------------
TOTAL $0 ($23,600)
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $29,130 $33,259
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TOTAL $29,130 $33,259
======================================
-------------------
Total
Payments
-------------------
Analysis of Convenience or Accommodation Payments:
See page 9-A 3,070
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TOTAL PAYMENTS $3,070
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9 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
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Balance at Balance at
Description Beginning of Year Close of Year
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Account 146 - Accounts Receivable
from Associate Companies
Ameren Corporation $169 $335
Ameren Energy Communications 365 630
CIPSCO Investment Company 37
Union Electric Development Corporation 45
Electric Energy Inc. 406 58
AmerenEnergy Inc. 169 2,732
Ameren ERC 93 264
Union Electric Company 13,769 19,696
Central Illinois Public Service Company 13,602 6,878
Missouri Central Railroad 9
AmerenEnergy Resources Company 466 864
AmerenEnergy Development Company 798
AmerenEnergy Marketing Company 599
Illinois Material Supply Company 138
AmerenEnergy Generating Company 267
--------------------------------------
TOTAL $29,130 $33,259
======================================
--------------------------------------
Bulk Power Other
Payments Payments
--------------------------------------
Analysis of Convenience or
Accommodation Payments:
Union Electric Company $2,274
Central Illinois Public Service Company 410
Electric Energy Inc. 80
AmerenEnergy Generating Company 306
--------------------------------------
$0 $3,070
======================================
9 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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.
-------------------------------------------------------------------------------
Description Labor Expenses Total
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-------------------------------
Account 152 - Fuel Stock Expenses Undistributed 0 0 0
no account 152 for any Ameren company
-------------------------------
TOTAL 0 0 0
===============================
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Summary:
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 (90) 3,120 (3,088) (58)
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TOTAL (90) 3,120 (3,088) (58)
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10 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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.
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Balance at Balance at
Description Beginning of Year Close of Year
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--------------------------------------
Account 174 - Miscellaneous Current and Accrued Assets:
Unbilled expenses and other receivables $0 $0
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TOTAL $0 $0
======================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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:
Other Work in Progress ($23) $34
Non Service Request Billings 18 -
Midwest ISO 20 29
Deferred Manufactured Gas Plant COS - 164
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TOTAL $15 $227
======================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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, 2000
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
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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
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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
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TOTAL 0 0 0 0
==================================================================
12 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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
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Give an explanation of Deductions:
13 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $7,400 $92,560
CIPSCO Investment Company 10,306 33,500
Union Electric Development Corporation 5,200 5,000
Union Electric Company 165,700 255,570
Ameren Energy Marketing Company - 5,700
Ameren Energy Generating Company - 99,850
-----------------------------------
-----------------------------------
TOTAL $188,606 $492,180
===================================
Account 234 - Accounts Payable to Associate Companies
CIPSCO Investment Company $41 $184
Electric Energy Inc 1,865 3,557
Union Electric Development Corporation 27 34
Union Electric Company 3,696 -
Central Illinois Public Service Company 1,597 -
Ameren Energy Fuels and Services Company - 706
-----------------------------------
TOTAL $7,226 $4,481
===================================
Account 242 - Miscellaneous Current and Accrued Liabilities
Accrued Dollar More Program $6 $8
Accrued Compensation Awards (1,053) (1,053)
Accrued Law Expenses 91 221
Accrued Vacation Liability 6,344 6,903
Dental & Optical - Management - 10
Major Medical - Contract Employees 10 25
Dental & Optical - Local 1455 3 4
Life of America Insurance - 2
Major Medical - Executive (2) 27
General American Group Life Insurance 46 (13)
Medical Cash Payments - Clearing - 38
Long Term Disability Insurance 59 23
Supplemental Group Life 8 7
Medical Insurance 44 (18)
Personal Care HMO 8 8
Employee Medical Plan (10) 48
United Health Care Choice 4 3
Contributions - United Fund 28 26
Wage Garnishments - 1
Group Health Plan (4) (2)
United Health Care Select 1 3
Major Medical Premium Surplus (79) (79)
Employee Dependent Care Liability 6 7
Dental Allowances - 1439,649,309 (8) (18)
Deferred Comp - Board of Directors 60 63
Unclaimed Checks - CCMI Legal Pay Acc. - 543
Self Insured Medical Liability 494 (1)
-----------------------------------
TOTAL $6,056 $6,786
===================================
14 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 - F
14 - A
ANNUAL REPORT OF AMEREN SERVICES
COMPANY For Year Ended
December 31, 2000
Schedule XIV - Notes to Financial Statements
NOTE 1 - Summary of Significant Accounting Policies
Organization and Nature of Operations
Ameren Services, Inc. (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 31, 1997, which became effective
January 1, 1998. 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, 2000 and
1999.
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
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, 2000 and 1999, 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 $463 million, expiring at
various dates between 2001 and 2002, that support a portion of Ameren's
commercial paper program. At December 31, 2000, all was unused and $296 million
of such borrowing 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 $33 million and $29
million, respectively, as of December 31, 2000 and 1999. Intercompany payables
totaled approximately $4 million and $7 million, respectively, as of December
31, 2000 and 1999.
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
$492 million and $189 million, respectively, as of December 31, 2000 and 1999.
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 2000 and 1999 was $400,000 and $3 million, respectively, of which
approximately 19% and 26% was 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 2000 was $6 million, of which approximately 18%
were charged to construction accounts. 1999 postretirement plan information for
AmerenUE's and AmerenCIPS' plans, which also covered Ameren Services Company
employees, is presented separately.
Pg 14 - C
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. The following
is the plan information related to AmerenUE's plans as of December 31, 1999.
Funded Status of AmerenUE's Postretirement Benefit Plans:
-------------------------------------------------------------------------
In Millions 1999
-------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $360
Service cost 15
Interest cost 25
Actuarial (gain)/loss (20)
Benefits paid (26)
-------------------------------------------------------------------------
Net benefit obligation at end of year 354
Change in plan assets *
Fair value of plan assets at beginning of year 110
Actual return on plan assets 4
Employer contributions 46
Unincorporated business income tax -
Benefits paid (26)
-------------------------------------------------------------------------
Fair value of plan assets at end of year 134
Funded status - deficiency 220
Unrecognized net actuarial gain 29
Unrecognized prior service cost (3)
Unrecognized net transition obligation (162)
-------------------------------------------------------------------------
Postretirement benefit liability at December 31 $ 84
-------------------------------------------------------------------------
* Plan assets consist principally of common stocks, bonds and money market
instruments.
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
-------------------------------------------------------------------------
Assumptions for the Obligation Measurements:
-------------------------------------------------------------------------
1999
-------------------------------------------------------------------------
Discount rate at measurement date 7.75%
Expected return on plan assets 8.5%
Medical cost trend rate - initial -
- ultimate 5.25%
Ultimate medical cost trend rate expected in year 2000
-------------------------------------------------------------------------
Pg 14 - D
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.
Funded Status of AmerenCIPS' Postretirement Benefit Plans:
-------------------------------------------------------------------------
In Millions 1999
-------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $152
Service cost 3
Interest cost 9
Actuarial (gain)/loss (22)
Benefits paid (4)
-------------------------------------------------------------------------
Net benefit obligation at end of year 138
Change in plan assets *
Fair value of plan assets at beginning of year 128
Actual return on plan assets 10
Employer contributions 1
401(h) transfer -
Benefits paid (4)
-------------------------------------------------------------------------
Fair value of plan assets at end of year 135
Funded status - deficiency 3
Unrecognized net actuarial gain 75
Unrecognized net transition obligation (71)
-------------------------------------------------------------------------
Postretirement benefit liability at December 31 $ 7
-------------------------------------------------------------------------
* Plan assets consist principally of common stocks, bonds and money market
instruments.
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
-------------------------------------------------------------------------
-------------------------------------------------------------------------
1999
-------------------------------------------------------------------------
Discount rate at measurement date 7.75%
Expected return on plan assets 8.5%
Medical cost trend rate - initial -
- ultimate 5.25%
Ultimate medical cost trend rate expected in year 2000
-------------------------------------------------------------------------
Pg 14 - E
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 - F
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule XV Statement of Income
(In Thousands)
---------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
---------------------------------------------------------------------------------------------------
Income
457 Services rendered to associate companies $267,125 $225,324
458 Services rendered to nonassociate companies 0 0
456 Other Electric Revenues 3,067 (106)
----------------------------------
Total Income 270,192 225,218
----------------------------------
Expense
920 Salaries and wages 50,228 53,701
921 Office Supplies and Expenses 17,860 16,387
922 Administrative Expense Transferred - Credit (6,900) 1,325
923 Outside Services Employed 117,775 81,749
924 Property Insurance 2 0
925 Injuries and Damages 1,104 685
926 Employee Pensions and Benefits 5,800 (596)
928 Regulatory Commission Expense 1,103 1,455
930.1 General Advertising Expenses 297 87
930.2 Miscellaneous General Expenses 5,668 4,573
931 Rents 20,365 20,303
935 General Plant Maintenance 1,674 1,354
901 Customer Accounts - Supervision 236 98
902 Customer Accounts - Meter Reading 1,499 1,684
903 Customer Accounts - Customer Records 7,667 7,511
905 Customer Accounts - Miscellaneous 169 151
908 Customer/Information Expense - Assistance 293 491
909 Customer/Information Expense - Informational 1,122 969
910 Customer/Information Expense - Miscellaneous 102 252
912 Demonstration & Selling Expenses 2,680 3,333
916 Miscellaneous Sales Expense 77 205
500 Operation Supervision & Engineering 449 0
501 Steam - Operation Supervision & Eng. 1,568 1,766
506 Steam - Miscellaneous Expenses 233 1
510 Steam - Maintenance Supervision & Eng 552 657
512 Steam - Maintenance of Boiler Plant 0 8
517 Nuclear - Operation Supervision & Eng 10 7
524 Nuclear - Miscellaneous Operation Expenses 85 74
528 Nuclear - Maintenance Supervision & Eng. 4 12
539 Hydro Operation - Miscellaneous Expenses 11 5
541 Hydro Maintenance - Supervision & Eng 72 43
549 Misc. Other Power Expenses 21 0
556 Other Power Supply Expenses 1,742 1,690
557 Other Power Supply Expenses - Training 2,325 2,745
560 Transmission Operation - Supervision & Eng 95 98
561 Transmission Operation - Load Dispatch 4,444 7,687
566 Transmission Operation - Misc. Expenses 9 13
568 Transmission Maintenance - Supv. & Eng. 515 513
----------------------------------
Subtotal 240,956 211,036
15 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule XV Statement of Income (Continued)
(In Thousands)
---------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
---------------------------------------------------------------------------------------------------
Expense (continued)
570 Transmission Maintenance - Station Equipment 2 11
580 Distribution Operation - Supervision & Eng 1,155 1,183
582 Distribution Operation - Station Expenses 21 22
583 Distribution Operation - Overhead Line 30 31
584 Distribution Operation - Underground Lines 25 26
586 Distribution Operation - Meter Expenses 907 943
587 Distribution Operation - Installation Expense 75 64
588 Distribution Operation - Misc. 700 624
590 Distribution Maintenance - Supv. & Eng 2,286 2,323
592 Distribution Maintenance - Station Expenses 17 15
593 Distribution Maintenance - Overhead Lines 895 785
594 Distribution Maintenance - UG Lines 1 1
596 Distribution Maintenance - Street Lighting 1 1
597 Distribution Maintenance - Meters 167 166
598 Distribution Maintenance - Misc 25 19
807 Purchase Gas Expense 827 871
814 Underground Storage Operation - Supv. & Eng 51 62
830 Underground Storage Expense Maintenance 52 62
832 Maintenance of Reservoirs and Wells 2 0
850 Transmission Expense - Supv. & Eng 52 53
851 Transmission Expense - System Cntrl/Load Dispatching 19 23
857 Transmission Expense - Regulating Stations 403 401
859 Transmission Expense - Other 217 216
861 Transmission Expense Maintenance - Supv. 60 59
870 Distribution Operation - Supervision & Eng 390 307
879 Distribution Operation - Installation Expense 9 6
880 Distribution Operation - Other 760 599
885 Distribution Maintenance - Supv. & Eng 7 7
893 Distribution Maintenance - Meters 652 586
403 Depreciation Expense 691 636
404 Amortization Expense 10,001 1,034
408 Taxes Other Than Income Taxes 428 (988)
411 Gains from Property Dispositions 3 0
418 Non-Operating Rental Income 0 3
419 Interest & Dividend Income (20,349) (3,934)
421 Provision for Deferred Income Taxes 26 (283)
426.1 Donations 0 1
426.3 Penalties 0 7
426.4 Expenditures for certain civic activities 2,322 1,185
426.5 Other Deductions 1,151 1,064
427 Interest on Long-Term Debt - -
431 Other Interest Expense 25,155 5,991
----------------------------------
Total Expense 270,192 225,218
----------------------------------
----------------------------------
Net Income or (Loss) $0 $0
==================================
15 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $2,272 $389 $2,661
Ameren Corporation 2,018 453 2,471
Ameren Energy Communications 1,596 392 1,988
CIPSCO Investment Company 188 50 238
Union Electric Development Corporation 128 26 154
AmerenEnergy Inc. 441 94 535
AmerenERC 363 61 424
Union Electric Company 152,274 26,411 178,685
Central Illinois Public Service Company 50,017 9,810 59,827
AmerenEnergy Fuels and Services Company 45 8 53
AmerenEnergy Development Company 776 120 896
AmerenEnergy Marketing Company 78 16 94
Illinois Materials Supply Company 68 22 90
Ameren Development Corporation 1 1 2
AmerenEnergy Generating Company 16,619 2,388 19,007
----------------------------------------------------------------
TOTAL $226,884 $40,241 $0 $267,125
================================================================
16 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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
Name of Cost Cost For Use Total Or Amount
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, 2000
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 $43,738 $6,490 $50,228 $0
921 Office Supplies and Expenses 15,443 2,417 17,860 -
922 Administrative Expense Transferred - Credit - (6,900) (6,900) -
923 Outside Services Employed 109,595 8,180 117,775 -
924 Property Insurance - 2 2 -
925 Injuries and Damages 1,103 1 1,104 -
926 Employee Pensions and Benefits 5,800 - 5,800 -
928 Regulatory Commission Expense 1,088 15 1,103 -
930.1 General Advertising Expenses 297 - 297 -
930.2 Miscellaneous General Expenses 5,181 487 5,668 -
931 Rents 5,795 14,570 20,365 -
935 General Plant Maintenance 1,235 439 1,674 -
901 Customer Accounts - Supervision 236 - 236 -
902 Customer Accounts - Meter Reading 1,499 - 1,499
903 Customer Accounts - Customer Records 7,479 188 7,667
905 Customer Accounts - Miscellaneous 169 - 169
908 Customer/Information Expense - Assistance 259 34 293 -
909 Customer/Information Expense - Informational 1,089 33 1,122
910 Customer/Information Expense - Miscellaneous 74 28 102
912 Demonstration & Selling Expenses 2,358 322 2,680 -
916 Miscellaneous Sales Expense 73 4 77
500 Operation Supervision & Engineering 446 3 449 -
501 Steam - Operation Supervision & Eng. 1,549 19 1,568 -
506 Steam - Miscellaneous Expenses 204 29 233
510 Steam - Maintenance Supervision & Eng 552 - 552 -
512 Steam - Maintenance of Boiler Plant - - -
----------------------------------------------------------------------
Subtotal 205,262 26,361 231,623 - - -
-------------------------------------------------------------------------------------
Total Charges for Service
--------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
-------------------------------------------------------------------------------------
920 Salaries and Wages $43,738 $6,490 $50,228
921 Office Supplies and Expenses 15,443 2,417 17,860
922 Administrative Expense Transferred - Credit) - (6,900) (6,900)
923 Outside Services Employed 109,595 8,180 117,775
924 Property Insurance - 2 2
925 Injuries and Damages 1,103 1 1,104
926 Employee Pensions and Benefits 5,800 - 5,800
928 Regulatory Commission Expense 1,088 15 1,103
930.1 General Advertising Expenses 297 - 297
930.2 Miscellaneous General Expenses 5,181 487 5,668
931 Rents 5,795 14,570 20,365
935 General Plant Maintenance 1,235 439 1,674
901 Customer Accounts - Supervision 236 - 236
902 Customer Accounts - Meter Reading 1,499 - 1,499
903 Customer Accounts - Customer Records 7,479 188 7,667
905 Customer Accounts - Miscellaneous 169 - 169
908 Customer/Information Expense - Assistance 259 34 293
909 Customer/Information Expense - Informational 1,089 33 1,122
910 Customer/Information Expense - Miscellaneous 74 28 102
912 Demonstration & Selling Expenses 2,358 322 2,680
916 Miscellaneous Sales Expense 73 4 77
500 Operation Supervision & Engineering 446 3 449
501 Steam - Operation Supervision & Eng. 1,549 19 1,568
506 Steam - Miscellaneous Expenses 204 29 233
510 Steam - Maintenance Supervision & Eng 552 - 552
512 Steam - Maintenance of Boiler Plant - - -
------------------------------
Subtotal 205,262 26,361 231,623
18 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 10 - 10 -
524 Nuclear - Miscellaneous Operation Expenses 85 - 85
528 Nuclear - Maintenance Supervision & Eng. 4 - 4
539 Hydro Operation - Miscellaneous Expenses 11 - 11 -
541 Hydro Maintenance - Supervision & Eng 72 - 72 -
549 Misc. Other Power Expenses 21 - 21 -
556 Other Power Supply Expenses 1,731 11 1,742 -
557 Other Power Supply Expenses - Training 2,215 110 2,325
560 Transmission Operation - Supervision & Eng 94 1 95 -
561 Transmission Operation - Load Dispatch 4,443 1 4,444
566 Transmission Operation - Misc. Expenses 9 - 9
568 Transmission Maintenance - Supv. & Eng. 514 1 515 -
570 Transmission Maintenance - Station Equipment 2 - 2 -
580 Distribution Operation - Supervision & Eng 1,103 52 1,155 -
582 Distribution Operation - Station Expenses 21 - 21
583 Distribution Operation - Overhead Line 29 1 30
584 Distribution Operation - Underground Lines 24 1 25
586 Distribution Operation - Meter Expenses 896 11 907
587 Distribution Operation - Installation Expense 74 1 75
588 Distribution Operation - Misc. 540 160 700
590 Distribution Maintenance - Supv. & Eng 2,236 50 2,286 -
592 Distribution Maintenance - Station Expenses 17 - 17
593 Distribution Maintenance - Overhead Lines 885 10 895
594 Distribution Maintenance - UG Lines 1 - 1
596 Distribution Maintenance - Street Lighting 1 - 1
597 Distribution Maintenance - Meters 167 - 167
598 Distribution Maintenance - Misc 25 - 25
807 Purchase Gas Expense 827 - 827 -
--------------------------------------------------------------------
Subtotal 16,057 410 16,467 - - -
-----------------------------------------------------------------------------------------
Total Charges for Service
----------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
-----------------------------------------------------------------------------------------
517 Nuclear - Operation Supervision & Eng 10 - 10
524 Nuclear - Miscellaneous Operation Expenses 85 - 85
528 Nuclear - Maintenance Supervision & Eng. 4 - 4
539 Hydro Operation - Miscellaneous Expenses 11 - 11
541 Hydro Maintenance - Supervision & Eng 72 - 72
549 Misc. Other Power Expenses 21 - 21
556 Other Power Supply Expenses 1,731 11 1,742
557 Other Power Supply Expenses - Training 2,215 110 2,325
560 Transmission Operation - Supervision & Eng 94 1 95
561 Transmission Operation - Load Dispatch 4,443 1 4,444
566 Transmission Operation - Misc. Expenses 9 - 9
568 Transmission Maintenance - Supv. & Eng. 514 1 515
570 Transmission Maintenance - Station Equipment 2 - 2
580 Distribution Operation - Supervision & Eng 1,103 52 1,155
582 Distribution Operation - Station Expenses 21 - 21
583 Distribution Operation - Overhead Line 29 1 30
584 Distribution Operation - Underground Lines 24 1 25
586 Distribution Operation - Meter Expenses 896 11 907
587 Distribution Operation - Installation Expense 74 1 75
588 Distribution Operation - Misc. 540 160 700
590 Distribution Maintenance - Supv. & Eng 2,236 50 2,286
592 Distribution Maintenance - Station Expenses 17 - 17
593 Distribution Maintenance - Overhead Lines 885 10 895
594 Distribution Maintenance - UG Lines 1 - 1
596 Distribution Maintenance - Street Lighting 1 - 1
597 Distribution Maintenance - Meters 167 - 167
598 Distribution Maintenance - Misc 25 - 25
807 Purchase Gas Expense 827 - 827
--------------------------------
Subtotal 16,057 410 16,467
18 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 51 - 51 -
830 Underground Storage Expense Maintenance 52 - 52 -
832 Maintenance of Reservoirs and Wells 2 - 2 -
850 Transmission Expense - Supv. & Eng 52 - 52 -
851 Transmission Exp. - System Cntrol/Load Disp. 19 - 19 -
857 Transmission Expense - Regulating Stations 403 403
859 Transmission Expense - Other 217 217
861 Transmission Expense Maintenance - Supv. 60 60 -
870 Distribution Operation - Supervision & Eng 390 390 -
879 Distribution Operation - Installation Expense 9 9
880 Distribution Operation - Other 718 42 760
885 Distribution Maintenance - Supv. & Eng 7 7 -
893 Distribution Maintenance - Meters 652 652
403 Depreciation Expense - 691 691 -
404 Amortization Expense - 10,001 10,001 -
408 Taxes Other Than Income Taxes 428 428 -
411 Gains from Property Dispositions 3 3 -
418 Non-Operating Rental Income - - -
419 Interest & Dividend Income (20,349) (20,349) -
421 Provisions for Deferred Income Taxes 26 26 -
426.1 Donations - - -
426.3 Penalties - -
426.4 Expenditures for certain civic activities 1,793 529 2,322
426.5 Other Deductions 1,032 119 1,151 -
427 Interest on Long-Term Debt - - -
431 Other Interest Expense 25,155 25,155 -
--------------------------------------------------------------------
TOTAL EXPENSES 232,039 38,153 270,192 - - -
--------------------------------------------------------------------
Compensation for use of Equity Capital
--------------------------------------------------------------------
430 Interest on Debt to Associate Companies - -
--------------------------------------------------------------------
TOTAL COST OF SERVICE $232,039 $38,153 $270,192 $0 $0 $0
====================================================================
------------------------------------------------------------------------------------------------------------------------------------
Total Charges for Service
-----------------------------------------------------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
------------------------------------------------------------------------------------------------------------------------------------
814 Underground Storage Operation - Supv. & Eng 51 - 51
830 Underground Storage Expense Maintenance 52 - 52
832 Maintenance of Reservoirs and Wells 2 - 2
850 Transmission Expense - Supv. & Eng 52 - 52
851 Transmission Exp. - System Cntrol/Load Disp. 19 - 19
857 Transmission Expense - Regulating Stations 403 403
859 Transmission Expense - Other 217 217
861 Transmission Expense Maintenance - Supv. 60 60
870 Distribution Operation - Supervision & Eng 390 390
879 Distribution Operation - Installation Expense 9 9
880 Distribution Operation - Other 718 42 760
885 Distribution Maintenance - Supv. & Eng 7 7
893 Distribution Maintenance - Meters 652 652
403 Depreciation Expense - 691 691
404 Amortization Expense - 10,001 10,001
408 Taxes Other Than Income Taxes 428 428
411 Gains from Property Dispositions 3 3
418 Non-Operating Rental Income - -
419 Interest & Dividend Income (20,349) (20,349)
421 Provisions for Deferred Income Taxes 26 26
426.1 Donations - -
426.3 Penalties -
426.4 Expenditures for certain civic activities 1,793 529 2,322
426.5 Other Deductions 1,032 119 1,151
427 Interest on Long-Term Debt - -
431 Other Interest Expense 25,155 25,155
---------------------------------
TOTAL EXPENSES 232,039 38,153 270,192
---------------------------------
Compensation for use of Equity Capital
---------------------------------
430 Interest on Debt to Associate Companies - - -
---------------------------------
TOTAL COST OF SERVICE $232,039 $38,153 $270,192
=================================
18 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 Overheads Corporate Controller'sDivision Division Energy Delivery
Number Description of Items Amount Comm. Marketing Support Tech Serv
------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $50,228 $570 $3,922 $330 $657 $1,348
921 Office Supplies and Expenses 17,860 491 315 354 246 358
922 Administrative Expense Transferred - Cred (6,900)
923 Outside Services Employed 117,775 62 403 6 270 3
924 Property Insurance 2
925 Injuries and Damages 1,104 2 1
926 Employee Pensions and Benefits 5,800 217
928 Regulatory Commission Expense 1,103 2
930.1 General Advertising Expenses 297 297
930.2 Miscellaneous General Expenses 5,668 3,356 2 27 1 3
931 Rents 20,365 2,222
935 General Plant Maintenance 1,674 1 3 49
901 Customer Accounts - Supervision 236 64
902 Customer Accounts - Meter Reading 1,499 209 886
903 Customer Accounts - Customer Records 7,667 1 191 3,966 5
905 Customer Accounts - Miscellaneous 169 1
908 Customer/Information Expense - Assistance 293 140 25
909 Customer/Information Expense - Information1, 122 1,005 61 6
910 Customer/Information Expense - Miscellaneous 102 50 15
912 Demonstration & Selling Expenses 2,680 620 1,137 7
916 Miscellaneous Sales Expense 77 75
500 Operation Supervision & Eng. 449 1
501 Steam - Operation Supervision & Eng. 1,568
506 Steam - Miscellaneous Expenses 233
510 Steam - Maintenance Supervision & Eng 552 3 7 265
512 Steam - Maintenance of Boiler Plant 0
517 Nuclear - Operation Supervision & Eng 10
524 Nuclear - Miscellaneous Operation Expenses 85 5
528 Nuclear - Maintenance Supervision & Eng. 4
539 Hydro Operation - Miscellaneous Expenses 11
541 Hydro Maintenance - Supervision & Eng 72 48
549 Miscellaneous Other Power Generation Exp. 21
556 Other Power Supply Expenses 1,742 1,375
557 Other Power Supply Expenses - Training 2,325 812
560 Transmission Operation - Supervision & Eng 95 57 10
561 Transmission Operation - Load Dispatch 4,444 2,777
566 Transmission Operation - Misc. Expenses 9 9
568 Transmission Maintenance - Supv. & Eng. 515 34 342
570 Transmission Maintenance - Station Equipment 2 2
580 Distribution Operation - Supervision & Eng 1,155 752 18
----------------------------------------------------------------------------------
Subtotal $242,113 $0 $6,619 $4,654 $2,580 $6,992 $9,654
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A)
-------------------------------------------------------------------------
Account Environmental Executive E-Business
Number Description of Items Safety & Health
------------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $1,034 $6,128 $45
921 Office Supplies and Expenses 508 29 7
922 Administrative Expense Transferred - Cred
923 Outside Services Employed 3 461
924 Property Insurance
925 Injuries and Damages 664 21
926 Employee Pensions and Benefits 204
928 Regulatory Commission Expense 13
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses 220
931 Rents
935 General Plant Maintenance 24 98
901 Customer Accounts - Supervision 138
902 Customer Accounts - Meter Reading 7
903 Customer Accounts - Customer Records 326
905 Customer Accounts - Miscellaneous 9
908 Customer/Information Expense - Assistance 72
909 Customer/Information Expense - Information1, 21
910 Customer/Information Expense - Miscellaneous 17
912 Demonstration & Selling Expenses 509
916 Miscellaneous Sales Expense
500 Operation Supervision & Eng. 106
501 Steam - Operation Supervision & Eng. 153
506 Steam - Miscellaneous Expenses 150 13
510 Steam - Maintenance Supervision & Eng 22
512 Steam - Maintenance of Boiler Plant
517 Nuclear - Operation Supervision & Eng
524 Nuclear - Miscellaneous Operation Expenses 15 1
528 Nuclear - Maintenance Supervision & Eng. 3
539 Hydro Operation - Miscellaneous Expenses 10
541 Hydro Maintenance - Supervision & Eng 7
549 Miscellaneous Other Power Generation Exp. 16
556 Other Power Supply Expenses 60
557 Other Power Supply Expenses - Training 48 8
560 Transmission Operation - Supervision & Eng 13
561 Transmission Operation - Load Dispatch 73
566 Transmission Operation - Misc. Expenses
568 Transmission Maintenance - Supv. & Eng. 54
570 Transmission Maintenance - Station Equipment
580 Distribution Operation - Supervision & Eng1, 201
-----------------------------------------------------------------------------------
Subtotal $2,469 $8,529 $513
19 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
-----------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
Account Finance Corporat General Gas Human Industri Information
Number Other Planning Counsel Support Resources Relation Technologies
-----------------------------------------------------------------------------------------------------------------------------------
920 $1,912 $1,397 $2,042 $177 $3,828 $545 $13,643
921 212 256 239 73 1,861 109 11,838
922
923 630 455 1,846 13 2,664 48 28,362
924
925 30 3
926 1 17,937
928 145 914
930.1
930.2 1 1,053 89 34
931 261 166
935 33 803
901
902 166 1
903 13 2 16 16
905 136
908 1 2 2
909 2
910 2 1
912 6 9
916 2
500
501
506 46
510 1
512
517
524 33 20
528
539
541
549 2
556 20 1
557 3 9 526
560
561 38 17
566
568
570
580 1
-----------------------------------------------------------------------------------------------------------------------
subtotal $2,940 $2,262 $6,125 $692 $26,531 $702 $55,462
-----------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
Account Nuclear Miscellaneous Power Regional Supply Treasurer's
Number Plant Service
-----------------------------------------------------------------------------------------------------------------------------------
920 $0 $9,106 $316 $0 $1,894 $1,334
921 1 383 27 32 113 408
922 (6,900)
923 82,516 8 8 17
924 2
925 355 4 24
926 (12,580) 21
928 29
930.1
930.2 184 698
931 7 17,709
935 166 13 404 80
901 34
902 230
903 1,297 1 1,833
905 23
908 51
909 27
910 17
912 389 2 1
916
500 19 323
501 282 1,133
506 24
510 76 167 11
512
517 1 9
524 11
528 1
539 1
541 9 8
549 3
556 286
557 289 623 2 5
560 15
561 1,538 1
566
568 85
570
580 180 3
-------------------------------------------------------------------
subtotal $1 $78,147 $2,621 $45 $20,162 $4,413
19 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 Overheads Corporate Controller's Division Division
Number Description of Items Amount Comm. Marketing Support
------------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses $21
583 Distribution Operation - Overhead Line 30
584 Distribution Operation - Underground Lines 25
586 Distribution Operation - Meter Expenses 907
587 Distribution Operation - Installation Expense 75 11
588 Distribution Operation - Misc. 700 1 450
590 Distribution Maintenance - Supv. & Eng 2,286 953
592 Distribution Maintenance - Station Expenses 17
593 Distribution Maintenance - Overhead Lines 895 43
594 Distribution Maintenance - UG Lines 1
596 Distribution Maintenance - Street Lighting 1
597 Distribution Maintenance - Meters 167
598 Distribution Maintenance - Misc 25 9
807 Purchase Gas Expense 827
814 Underground Storage Operation - Supv. & Eng 51
830 Underground Storage Expense Maintenance 52
832 Maintenance of Reservoirs & Wells 2
850 Transmission Expense - Supv. & Eng 52
851 Trans. Exp.-System Cntrl/Load Disp. 19
857 Transmission Expense - Regulating Stations 403
859 Transmission Expense - Other 217
861 Transmission Expense Maintenance - Supv. 60
870 Distribution Operation - Supervision & Eng 390 9
879 Distribution Operation - Installation Expense 9 3
880 Distribution Operation - Other 760 8
885 Distribution Maintenance - Supv. & Eng 7 4
893 Distribution Maintenance - Meters 652
403 Depreciation Expense 691
404 Amortization Expense 10,001
408 Taxes Other Than Income Taxes 428
411 Gains from Property Dispositions 3
418 Non-Operating Rental Income 0
419 Interest & Dividend Income (20,349)
421 Provisions for Deferred Income Taxes 26 2
426.1 Donations 0
426.3 Penalties 0
426.4 Expenditures for certain civic activities 2,322 2,106
426.5 Other Deductions 1,151 349 25 13 2
427 Interest on Long-Term Debt 0
431 Other Interest Expense 25,155
-----------------------------------------------------------------------------------
TOTAL EXPENSES $270,192 $0 $9,075 $4,681 $2,593 $8,484
===================================================================================
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-C)
---------------------------------------------------------------------------------------
Account Energy Delivery Environmental Executive E-Business
Number Description of Items Tech Serv Safety & Health
------------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses $2
583 Distribution Operation - Overhead Line 1
584 Distribution Operation - Underground Lines 1
586 Distribution Operation - Meter Expenses 6
587 Distribution Operation - Installation Expense 13
588 Distribution Operation - Misc. 121 9
590 Distribution Maintenance - Supv. & Eng 656 289
592 Distribution Maintenance - Station Expenses 2 12
593 Distribution Maintenance - Overhead Lines 100
594 Distribution Maintenance - UG Lines
596 Distribution Maintenance - Street Lighting
597 Distribution Maintenance - Meters
598 Distribution Maintenance - Misc
807 Purchase Gas Expense 108
814 Underground Storage Operation - Supv. & Eng 16
830 Underground Storage Expense Maintenance 16
832 Maintenance of Reservoirs & Wells
850 Transmission Expense - Supv. & Eng 16
851 Trans. Exp.-System Cntrl/Load Disp.
857 Transmission Expense - Regulating Stations
859 Transmission Expense - Other
861 Transmission Expense Maintenance - Supv.
870 Distribution Operation - Supervision & Eng 89
879 Distribution Operation - Installation Expense 4
880 Distribution Operation - Other
885 Distribution Maintenance - Supv. & Eng 2
893 Distribution Maintenance - Meters 6
403 Depreciation Expense
404 Amortization Expense
408 Taxes Other Than Income Taxes
411 Gains from Property Dispositions
418 Non-Operating Rental Income
419 Interest & Dividend Income
421 Provisions for Deferred Income Taxes
426.1 Donations
426.3 Penalties
426.4 Expenditures for certain civic activities 96
426.5 Other Deductions 31 487
427 Interest on Long-Term Debt
431 Other Interest Expense 2,393
-----------------------------------------------------------------------------------
TOTAL EXPENSES $10,464 $2,469 $12,195 $513
===================================================================================
19 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
------------------------------------------------------------------------------------------------------------------------------------
-------------------------------------------------------------------------------------------------------------------------
Account Finance Corporate General Gas Human Industrial Information
Number Other Planning Counsel Support Resources Relations Technologies
------------------------------------------------------------------------------------------------------------------------------------
582
583
584
586 10
587 1 2
588 9 3
590 1 14
592
593
594
596
597 7 1
598
807
814 26
830 26
832 2
850 27
851 19
857 336
859 182
861 60
870 227
879
880 3 655
885
893 543
403
404
408
411
418
419
421
426.1
426.3
426.4 11
426.5 6 59 20
427
431
------------------------------------------------------------------------------------------------------------------------------
TOTAL $2,964 $2,262 $6,134 $2,816 $26,602 $702 $55,484
==============================================================================================================================
------------------------------------------------------------------------------------------------------------------------------------
Account Nuclear Miscellaneous Power Regional Supply Treasurer's
Number Plant Service
------------------------------------------------------------------------------------------------------------------------------------
582 $4 $15
583 5 24
584 4 20
586 147 744
587 18 30
588 29 1 55 22
590 370 3
592 3
593 136 616
594 1
596 1
597 25 134
598 16
807 116 603
814 9
830 10
832
850 9
851
857 67
859 35
861
870 65
879 2
880 39 55
885 1
893 103
403 691
404 10,001
408 428
411 3
418
419 (20,349)
421 4 20
426.1
426.3
426.4 109
426.5 143 16
427
431 22,762
-----------------------------------------------------------------------------------------------------------------------------
TOTAL $1 $93,133 $3,280 $1,704 $20,223 $4,413
=============================================================================================================================
19 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $570 $570 13
Corporate Planning 1,397 1,397 20
Controller's 3,922 3,922 84
Division Marketing 330 330 32
Division Support 657 657 223
Energy Delivery Tech Serv. 1,348 1,348 187
Environmental, Safety and Health 1,034 1,034 23
Executive 6,128 6,128 79
Finance & Accounting, Other 1,912 1,912 37
Gas Support 177 177 33
General Counsel 2,042 2,042 32
Human Resources 3,828 3,828 86
Industrial Relations 545 545 10
Information Technology 13,643 13,643 313
Nuclear - - -
Other Departments 9,106 9,106 -
Power Plant 316 316 -
Regional - - -
Supply Service 1,894 1,894 99
Treasurer's 1,334 1,334 75
E-Business 45 45 3
------------------------------------------------------------------------------------
$50,228 $0 $50,228 $0 1,349
====================================================================================
20 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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
AmerenEnergy A $39,761
AmerenEnergy Development A 2,327
Aon Risk Services NA 25
Buck Consultants NA 122
Corporate Claims MGM NA 1,289
Corporate Executive NA 35
Deloitte & Touche LLP NA 141
Dreyfus Service Corp NA 31
Fleishman Hillard NA 84
General American Life NA 814
Healthlink Inc. NA 39
Hewitt Associates NA 694
IBM NA 377
Iron Mountain NA 36
Merrill Lynch NA 52
Navigant Consulting NA 128
Personal Performance NA 225
PricewaterhouseCoopers LLP NA 939
Robert Half International NA 32
Rubin Brown Gornstein NA 37
The Weiss Group NA 38
Towers Perrin NA 298
Union Planters Bank NA 260
WEFA Incorporated NA 37
Other (117) NA 5,101
-------------
Total 52,922
-------------
OUTSIDE SERVICE - Legal
Armstrong Teasdale NA 68
Bryan Cave NA 44
Gardere & Wynne LLP NA 91
Hunton & Williams NA 30
Milbank Tweed Hadley NA 51
Sidley & Austin NA 41
Troutman Sanders Lockerman & Ashmore NA 96
Other (18) NA 560
------------
Total 981
-------------
OUTSIDE SERVICE - (affiliate provided)
Human Resource Management NA 29
Other (16) NA 34,755
-----------
Total 34,784
-----------
21 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Outside Services Employed - Account 923 (continued)
(In Thousands)
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE - Software
Advanced Resources NA 142
And Technologies NA 151
Andersen Consulting NA 18,118
Auditforce Inc. NA 151
Binary System Builders NA 125
Bradford & Galt NA 48
C&D Infotech Consultants NA 100
C Bridge Internet NA 45
Cap Gemini America NA 92
Cardinal Systems Group Inc. NA 147
Computer Associates NA 259
Computer Enterprises NA 153
Cook Systems International NA 523
Diversified Consulting NA 198
Diversified Services NA 185
Docucorp International NA 237
EDS Corporation NA 388
EMC Corporation NA 31
ESG Technologies NA 316
Energy Solutions PLU NA 1,128
Enterprise Systems NA 126
Ernst & Young LLP NA 485
Four Star Associates NA 330
Guaranteed Computers NA 39
Guffey and Associates NA 159
Intecon NA 318
Interim Services, Inc. NA 78
International Business NA 52
John Albrecht NA 58
JT Roberts NA 68
Joseph H Stampfl NA 75
Kendall Placement NA 71
Levi Ray & Shoup NA 475
McDonnell Douglas Technical Svcs NA 107
Maryville Data Systems NA 70
Maverick Technologies NA 347
MidAtlantic Consulting NA 318
Neteffects, Inc. NA 134
Newcourt Financial NA 134
Norstan Consulting NA 120
Oakwood Systems Group NA 39
Open Technology Inc. NA 33
-------------
subtotal 26,173
21 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Outside Services Employed - Account 923 (continued)
(In Thousands)
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE - Software (cont.)
Oracle Corporation NA 3,645
Precise Software Solutions NA 30
Quantec, Inc. NA 134
RHI Consulting NA 297
Regional Economic Research Inc. NA 88
Ron Cook & Assoc NA 53
Rose International NA 605
Software Architects NA 847
Solution Consultants NA 1,622
Spherion Corporation NA 72
Staffing Partners Inc. NA 90
Sysprog Inc. NA 74
Technology Partners NA 202
Teksystems NA 59
The Aviant Group NA 35
Total Integration NA 159
Utilities International NA 517
Verio NA 33
4-Serv NA 212
Transfer to Plant NA (5,738)
Other (46) NA (121)
-------------
Total 29,088
-------------
TOTAL $117,775
=============
21 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 336
Savings Investment Plan 2,217
Post Retirement Benefits Other than Pension 5,886
Group Life Insurance 78
Employee Retirement and Insurance Expenses 1,116
Medical Insurance 8,017
Accidental Death & Dismemberment Insurance 37
Dental Insurance 351
Pension Plans 365
Transfer to Construction from Acct. 926 (12,603)
---------------------
TOTAL $5,800
=====================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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, Gateway International $50
billboards, radio, etc. Kiel Center 14
The Family Arena 30
St. Louis Womens Final Four 19
Rodgers Townsend LC 13
St. Louis Cardinals 75
St. Louis Rams 39
St. Louis Blues 44
Others 13
----------
Total $297
===========
22 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $826
Investor Relations 374
Public Relations 1,159
Stockholder Related Expenses 518
Board of Director Expenses 648
Trade Membership 1,917
Power Reliability Program 34
Enporion Expenses 68
Other Miscellaneous Expenses 124
-------------
TOTAL $5,668
==============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $20,202
Computer equipment 163
----------
TOTAL $20,365
==========
23 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 $31
Ad Valorem Taxes 181
----------
Subtotal - Taxes Other Than U.S. Government Taxes 212
U.S. Government Taxes
Payroll Taxes $216
----------
Subtotal - U.S. Government Taxes 216
----------
TOTAL $428
==========
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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, 2000
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 $1,086
Miscellaneous 42
Appliance Warranty Program 16
Bill Payment Insurance 7
----------
TOTAL $1,151
===========
25 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
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 - F
26 of 28 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Organization Chart
See pages 27 - A through 27 - C
Methods of Allocation
See page 27 - D
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, 2000
Organization Chart
Organization
President
Customer Services - Senior Vice President
Division Support - Vice President
ARES Business Center
Customer Relations
Distribution Engineering
Customer Accounts
Personnel Development & Administration
Technical Applications
Reg. & Distribution Services Support
Distribution Operating
Fleet Services
Forestry
Energy Delivery Technical Services
Electrical Engineering & Transmission Planning
System Relay Services
Energy Supply Operations
Construction & Services
Substations and Transmission
Gas Operations Support - Vice President
Gas Technical Support
Gas Unbundled Services/Transportation
Metering
Training
Gas Control
Senior Vice President
Corporate Communications & Public Policy - Vice President
Advertisting & Community Relations
Media & Employee Communications
Economic Development
Government Relations
Information Technology - Vice President
Enterprise Architecture & Design
Data Operations
Planning & Support
Telecommunications
Development
Environmental Safety & Health - Manager
Air Quality
Water Quality
Waste Management
Safety & Health
Regulatory Affairs
27 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Organization Chart
Finance & Corporate Services - Senior Vice President
General Counsel & Secretary - Vice President
Claims
Security
Vice President & Controller
Performance Management
Accounting
Budget
Financial Communications
Systems/Special Projects
Treasurer
Banking & Investor Services
Financial Planning & Investments
Corporate Development
Risk Management
Treasury Technology Services
Tax - Vice President
Income Tax Complaince
Excise Taxes
Ad Valorem Taxes
Tax Research and Planning
Internal Audit - Manager
Internal Audit
Human Resources - Vice President
Compensation and Personnel Administration
Employee Benefits
Staffing & HR Planning
Organizational Development
Communication & Training Services
HR Systems
Industrial Relations - Vice President
27 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2000
Organization Chart
Senior Vice President
Supply Services - Vice President
Building Service
Purchasing
Real Estate
Stores
Corporate Planning - Vice President
Rate Engineering
Corporate Analysis
Business Analysis
Business Development & Metering Services
Business Development
Data & Metering Services
e-Business Development
e-Business Development
27 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Methods of Allocation
Composite - Energy Sales, Customers and Employees
Based on three components of equal weighting: 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.
Revenue
Based on total revenue earned by operating company.
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.
CPU Cycles
Based on CPU units processed by computer monthly for each separate
computer 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 - D
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/ Warner L. Baxter
---------------------------------------
(Signature of Signing Officer)
Warner L. Baxter, Controller
----------------------------------------
(Printed Name and Title of Signing Officer)
Date: March 31 , 2001
------------------
28 of 28 pages