UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 2002 and Ending December 31, 2002
---------------------- ------------------------
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
Ameren Services Company
--------------------------------------------------------------------------------
(Exact Name of Reporting Company)
A Subsidiary Service Company
--------------------------------------------------------------
("Mutual" or "Subsidiary")
Date of Incorporation November 4, 1997
-------------------
If not Incorporated, Date of Organization
------------------
State or Sovereign Power under which Incorporated or Organized Missouri
--------
Location of Principal Executive Offices of Reporting Company
1901 Chouteau Avenue, St. Louis, MO 63103
------------------------------------------
Name, title, and address of officer to whom correspondence concerning this
report should be addressed:
Vice President
Martin J. Lyons, Jr. and Controller 1901 Chouteau Avenue, St. Louis, MO 63103
--------------------------------------------------------------------------------
(Name)(Title) (Address)
Name of Principal Holding Company Whose Subsidiaries are served by
Reporting Company:
Ameren Corporation
--------------------------------------------------------------------------------
1 of 29 pages
2 of 29 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 29 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 15
Comparative Income Statement .................................................................Schedule XV 16
Analysis of Billing - Associate Companies ....................................................Account 457 17
Analysis of Billing - Nonassociate Companies .................................................Account 458 18
Analysis of Charges for Service - Associate and Nonassociate Companies .......................Schedule XVI 19
Schedule of Expense of Department or Service Function ........................................Schedule XVII 20
Departmental Analysis of Salaries ............................................................Account 920 21
Outside Services Employed ....................................................................Account 923 22
Employee Pensions and Benefits ...............................................................Account 926 23
General Advertising Expenses .................................................................Account 930.1 23
Miscellaneous General Expenses ...............................................................Account 930.2 24
Rents ........................................................................................Account 931 24
Taxes Other Than Income Taxes ................................................................Account 408 25
Donations ....................................................................................Account 426.1 25
Other Deductions .............................................................................Account 426.5 26
Notes to Statement of Income .................................................................Schedule XVIII 27
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
Page
Description of Reports or Statements Number
Organization Chart .............................................................................................. 29A-29B
Methods of Allocation ........................................................................................... 29C
Annual Statement of Compensation for Use of Capital Billed ...................................................... 29
4 of 29 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.
------------------------------------------------------------------------------------------------------
Account Assets and Other Debits As of December 31
------------------------------------------------------------------------------------------------------
Current Prior
----------------------
Service Company Property
101 Service company property (Schedule II) $ 139,647 $ 79,217
107 Construction work in progress (Schedule II) 14,341 34,353
----------------------
Total Property 153,988 113,570
----------------------
108 Less accumulated provision for depreciation and amortization
of service company property (Schedule III) 37,704 20,939
----------------------
Net Service Company Property 116,284 92,631
----------------------
Investments
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
126 Other Special Funds 4,006 4,412
----------------------
Total Investments 4,006 4,412
----------------------
Current and Accrued Assets
131 Cash 282 2,616
134 Special deposits - -
135 Working funds 282 286
136 Temporary cash investments (Schedule IV) - -
143 Accounts receivable 33,383 24,672
145 Notes receivable 329,970 413,470
146 Accounts receivable from associate companies (Schedule V) 99,675 76,407
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) (56) (29)
165 Prepayments - 41
174 Miscellaneous current and accrued assets (Schedule VIII) - -
----------------------
Total Current and Accrued Assets 463,536 517,463
----------------------
Deferred Debits
181 Unamortized debt expense - -
184 Clearing accounts 94 19
186 Miscellaneous deferred debits (Schedule IX) 1,404 849
188 Research, development, or demonstration expenditures (Schedule X) - -
190 Accumulated deferred income taxes - -
----------------------
Total Deferred Debits 1,498 868
----------------------
----------------------
TOTAL ASSETS AND OTHER DEBITS $ 585,324 $ 615,374
======================
5 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
------------------------------------------------------------------------------------------------------
AccountL Account Liabilities and Proprietary Capital As of December 31
------------------------------------------------------------------------------------------------------
Current Prior
----------------------
Proprietary Capital
201 Common stock issued (Schedule XI) $ - $ -
211 Miscellaneous paid-in-capital (Schedule XI) 16,232 16,232
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - -
219 Accumulated other comprehensive income (20,263) -
---------------------
Total Proprietary Capital (4,031) 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 2,636 (76)
232 Accounts payable 22,965 38,560
233 Notes payable to associate companies (Schedule XIII) 451,520 521,430
234 Accounts payable to associate companies (Schedule XIII) 14,018 (7,955)
235 Customer Deposits 8,359 19,213
236 Taxes accrued (2,190) 89
238 Dividends declared - -
241 Tax collections payable (26) 192
242 Miscellaneous current and accrued liabilities (Schedule XIII) 10,072 7,889
---------------------
Total Current and Accrued Liabilities 507,354 579,342
---------------------
Deferred Credits
253 Other deferred credits 92,540 19,800
255 Accumulated deferred investment tax credits -
---------------------
Total Deferred Credits 92,540 19,800
---------------------
282 Accumulated Deferred Income Taxes (10,539) -
---------------------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL 585,324 $ 615,374
=====================
6 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule II - Service Company Property
(In Thousands)
----------------------------------------------------------------------------------------------------------
Balance at Retirements Balance
Beginning or Other at Close
Description of Year Additions Sales Changes of Year
----------------------------------------------------------------------------------------------------------
Service Company Property
Account
303 Miscellaneous Intangible Plant 53,971 $ 55,690 - - $109,661
391 Office Furniture and Equipment $ 25,051 4,874 $ 277 - 29,648
397 Communication Equipment 195 143 - - 338
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SUB-TOTAL 79,217 60,707 277 - 139,647
-------------------------------------------------------------
107 Construction Work in Progress 34,353 26,093 - (46,105) 14,341
-------------------------------------------------------------
TOTAL $ 113,570 $ 86,800 $ 277 $(46,105) $ 153,988
=============================================================
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 $ 829 $ 10,606
Reproduction Equipment 113 621
Personal Computer 3,246 17,050
Computer Assisted Drafting 656 1,248
Computer Hardware 30 123
---------------------------
TOTAL $ 4,874 $ 29,648
--------------------------------------------------------------------------------===========================
Describe construction work in progress: Installations for CSS (Customer
Service System), E Procurement, and personal computers.
7 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $21,270 $16,171 - - $37,441
391 Office Furniture and Equipment (386) 851 277 13 201
397 Communication Equipment 55 7 - - 62
-------------------------------------------------------------
TOTAL $20,939 $17,029 $277 $13 $37,704
=============================================================
Provide an explanation of those changes considered material: N/A
8 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule IV - Investments
(In Thousands)
Instructions:
Complete the following schedule concerning investments.
Under Account 124 "Other Investments," state each investment separately, with
description, including, the name of issuing company, number of shares or
principal amount, etc.
Under Account 136, "Temporary Cash Investments," list each investment
separately.
--------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
--------------------------------------------------------------------------------
Account 136 - Temporary Cash Investments -
Money Pool $0 $0
----------------------------------
TOTAL $0 $0
----------------------------------------------==================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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
--------------------------------------------------------------------------------
Account 146 - Accounts Receivable from
Associate Companies $76,407 $99,675
-----------------------------------
TOTAL $76,407 $99,675
===================================
Total
Payments
-------------------
Analysis of Convenience or Accommodation Payments:
See page 9-A 3,848
-------------------
TOTAL PAYMENTS $3,848
===================
9 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
--------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
--------------------------------------------------------------------------------
Account 146 - Accounts Receivable from Associate
Companies
Ameren Corporation $ 0 $ 0
Ameren Energy Communications 363 740
CIPSCO Investment Company 46 169
AmerenEnergy Fuels & Services 155 1,296
Electric Energy Inc. 230 63
AmerenEnergy Inc. - 4,338
Ameren ERC 124 302
Union Electric Company 47,670 61,692
Central Illinois Public Service Company 18,401 24,324
Ameren Development Company 9 26
AmerenEnergy Resources Company 27 235
AmerenEnergy Development Company 1,871 1,624
AmerenEnergy Marketing Company 1,941 298
Illinois Materials Supply Company 173 110
AmerenEnergy Generating Company 5,397 4,458
---------------------------
TOTAL $76,407 $99,675
===========================
---------------------------
Bulk Power Other
Payments Payments
---------------------------
Analysis of Convenience or Accommodation Payments:
Union Electric Company $2,717
Central Illinois Public Service Company 206
Electric Energy Inc. 105
AmerenEnergy Generating Company 820
---------------------------
$0 $3,848
===========================
9 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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
--------------------------------------------------------------------------------
Account 152 - Fuel Stock Expenses Undistributed 0 0 0
----------------------------
TOTAL 0 0 0
============================
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Summary:
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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.
------------------------------------------------------------------------------------------------
Description Beg. Balance Labor Expenses Total
------------------------------------------------------------------------------------------------
Account 163 - Stores Expense Undistributed $(29) $2,089 $(2,116) $(56)
------------------------------------------------
TOTAL $(29) $2,089 $(2,116) $(56)
================================================
10 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule VIII - Miscellaneous Current and Accrued Assets
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped,
showing the number of items in each group.
--------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
--------------------------------------------------------------------------------
Account 174 - Miscellaneous Current and
Accrued Assets:
Unbilled expenses and other receivables $0 $0
---------------------------------
TOTAL $0 $0
=================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule IX - Miscellaneous Deferred Debits
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped
by class showing the number of items in each class.
--------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
--------------------------------------------------------------------------------
Account 186 - Miscellaneous Deferred Debits:
Billings to Outside Clients $817 $1,363
Midwest ISO 32 41
---------------------------------
TOTAL $849 $1,404
=================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule XI - Proprietary Capital
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Number of Shares Par or Stated Outstanding Close of Period
----------------------------
Account Number Class of Stock Authorized Value Per Share No. of Shares Total Amount
------------------------------------------------------------------------------------------------------
201 Common Stock Issued 30,000 $0.01 1,000 $10
------------------------------------------------------------------------------------------------------
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 -
Account 219 - Accumulated Other Comprehensive Income (20,263)
--------------------------------------------------------------------------------
TOTAL $ (4,031)
----------
Instructions:
Give particulars concerning net income or (loss) during the year, distinguishing
between compensation for the use of capital owed or net loss remaining from
servicing associates per the General Instructions of the Uniform System of
Accounts. For dividends paid during the year in cash or otherwise, provide rate
percentage, amount of dividend, date declared and date paid.
---------------------------------------------------------------------------------------------------------------------
Balance at Net Income Dividends Balance at
Description Beginning of Year -or (loss) Paid Close of Year
---------------------------------------------------------------------------------------------------------------------
Account 216 - Unappropriated Retained Earnings 0 0 0 0
-------------------------------------------------------------------
TOTAL 0 0 0 0
===================================================================
12 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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.
------------------------------------------------------------------------------------------------------------------------------------
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
------------------------------------------------------------------------------------------------------------------------------------
Account 223 - Advances from
Associate
Companies: NONE 0 - - 0
Account 224 - Other Long-Term
Debt: $0 $0 $0 $0
--------------------------------------------------------------------------------------------------
TOTAL $0 - - $0
--------------------------------------------------------------------------------====================================================
Give an explanation of Deductions:
13 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $397,320 $434,570
Ameren CIPS 24,200 15,850
CIPSCO Investment Company 700 -
Union Electric Development Corporation 2,550 1,100
Union Electric Company 83,760 -
Ameren Energy Marketing Company 12,900 -
----------------------
TOTAL $521,430 $451,520
======================
Account 234 - Accounts Payable to Associate
Companies
CIPSCO Investment Company $0 $0
Electric Energy Inc 2,208 6,486
Union Electric Development Corporation - 8
Ameren Energy (11,591) -
Ameren Corporation 1,428 7,524
---------------------
TOTAL ($7,955) $14,018
=====================
Account 242 - Miscellaneous Current and
Accrued Liabilities
Unclaimed Checks $10 $14
Accrued Dollar More Program 12 -
Accrued Compensation Awards (1,053) (1,053)
Accrued Law Expenses 637 120
Accrued Vacation Liability 7,739 8,650
Dental & Optical - Management 27 32
General American Salary Savings Plan (1) -
Major Medical - Contract Employees 24 152
Dental & Optical - Local 1455 3 4
Life of America Insurance 2 2
Major Medical - Executive 18 61
General American Group Life Insurance (63) (70)
Medical Cash Payments - Clearing 63 (96)
Long Term Disability Insurance 27 32
Supplemental Group Life 12 18
Medical Insurance (18) (18)
Personal Care HMO 7 7
Employee Medical Plan 29 21
Contributions - United Fund 13 13
Purchase of US Saving Bonds (1) 5
Wage Garnishments (13) (13)
Group Health Plan 1 1
United Health Care Select 1 1
Major Medical Premium Surplus (79) (79)
Employee Dependent Care Liability 21 29
Dental Allowances - 1439,649,309 (39) (65)
Deferred Comp - Board of Directors 63 63
Unclaimed Checks - CCMI Legal Pay Acc 448 305
Self Insured Medical Liability (1) (1)
401(k) Contributions Payable to Trustee - 1,937
--------------------
TOTAL $7,889 $10,072
====================
14 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 15 - B thru 15 - C
15 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For Year Ended December 31, 2002
Schedule XIV - Notes to Financial Statements
NOTE 1 - Summary of Significant Accounting Policies
Organization and Nature of Operations
Ameren Services Company (the Company) is a wholly-owned subsidiary of
Ameren Corporation (Ameren), registered under the Public Utility Holding Company
Act of 1935 (PUHCA). The Company was authorized to conduct business as a service
company for Ameren and its various subsidiaries by order of the Securities and
Exchange Commission (SEC) dated December 30, 1997. The Company is organized
along functional lines to accomplish its purpose of providing management,
administrative, and technical services. These services are priced so that the
Company operates on a break-even basis.
The Company maintains its accounts in accordance with PUHCA, as
administered by the SEC, and has adopted a system of accounts consistent with
that prescribed by the Federal Energy Regulatory Commission. The accounting
policies of the Company conform to U.S. generally accepted accounting principles
(GAAP).
Property and Plant
The cost of additions to, and betterments of, units of property and plant
is capitalized. Cost includes labor, material, applicable taxes and overheads.
Maintenance expenditures and the renewal of items not considered units of
property are charged to income as incurred. When units of depreciable property
are retired, the original cost and removal cost, less salvage, are charged to
accumulated depreciation.
Depreciation
Depreciation is provided over the estimated lives of the various classes of
depreciable property by applying composite rates on a straight-line basis.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and temporary investments
purchased with an original maturity of three months or less.
Income Taxes
Ameren and its subsidiaries file a consolidated federal tax return.
Deferred tax assets and liabilities are recognized for the tax consequences of
transactions that have been treated differently for financial reporting and tax
return purposes, measured using statutory tax rates. The Company's expenses are
billed to the other subsidiaries of Ameren and taxes are computed on those
entities. The Company had no deferred tax assets or liabilities at December 31,
2002 and 2001.
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.
Pg 15 - 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, 2002 and 2001, 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 $695 million, expiring at
various dates between 2003 and 2005 that support a portion of Ameren's
commercial paper programs. At December 31, 2002, $445 million of the bank credit
agreements were unused and 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 $100 million
and $76 million, respectively, as of December 31, 2002 and 2001. Intercompany
payables totaled approximately $14 million and $(8) million, respectively, as of
December 31, 2002 and 2001.
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
$452 million and $521 million, respectively, as of December 31, 2002 and 2001.
NOTE 5 - Retirement Benefits
The Ameren retirement 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
2002 and 2001 was $4 million and $0.9 million, respectively, of which
approximately 9% was charged to construction accounts for both 2002 and 2001.
In addition to providing pension benefits, the Company provides certain
health care and life insurance benefits for retired employees. 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 2002 and 2001 was $17 million and $15 million,
respectively, of which approximately 18% was charged to construction accounts
for both 2002 and 2001.
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 15 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule XV Statement of Income
(In Thousands)
-----------------------------------------------------------------------------------------
Account Description Current Year Prior Year
-----------------------------------------------------------------------------------------
Income
457 Services rendered to associate companies $ 312,533 $ 301,842
458 Services rendered to nonassociate companies - -
456 Other Electric Revenues 86 314
----------------------
Total Income 312,619 302,156
----------------------
Expense
920 Salaries and wages 76,576 72,007
921 Office Supplies and Expenses 21,523 18,090
922 Administrative Expense Transferred - Credit (1,192) 27
923 Outside Services Employed 66,608 118,212
924 Property Insurance 1 11
925 Injuries and Damages 1,392 1,419
926 Employee Pensions and Benefits 54,752 960
928 Regulatory Commission Expense 1,183 1,516
930.1 General Advertising Expenses 659 677
930.2 Miscellaneous General Expenses 5,082 4,408
931 Rents 19,197 20,783
935 General Plant Maintenance 2,015 2,061
901 Customer Accounts - Supervision 380 371
902 Customer Accounts - Meter Reading 1,274 1,614
903 Customer Accounts - Customer Records 8,773 7,629
905 Customer Accounts - Miscellaneous 223 111
908 Customer/Information Expense - Assistance 270 243
909 Customer/Information Expense - Informational 479 1,169
910 Customer/Information Expense - Miscellaneous 126 155
912 Demonstration & Selling Expenses 2,380 2,240
913 Advertising Expense - 26
916 Miscellaneous Sales Expense 22 26
500 Operation Supervision & Engineering 6 434
506 Steam - Miscellaneous Expenses 1,233 1,329
510 Steam - Maintenance Supervision & Engineering 235 348
514 Steam - Maintenance - Miscellaneous - 7
517 Nuclear - Operation Supervision & Engineering 6 5
524 Nuclear - Miscellaneous Operation Expenses 100 112
528 Nuclear - Maintenance Supervision & Engineering 4 5
539 Hydro Operation - Miscellaneous Expenses 58 62
541 Hydro Maintenance - Supervision & Engineering 1 -
544 Hydro Maintenance - Supervision & Engineering 2 -
549 Other Power Operation - Miscellaneous 109 211
556 Other Power Supply Expenses - System Control & Dispatch 2,027 2,031
557 Other Power Supply Expenses - Other 3,171 2,966
560 Transmission Operation - Supervision & Engineering 113 130
561 Transmission Operation - Load Dispatch 4,249 4,248
566 Transmission Operation - Misc. Expenses 23 11
568 Transmission Maintenance - Supv. & Engineering 692 650
---------------------
Subtotal 273,752 266,304
16 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule XV Statement of Income (Continued)
(In Thousands)
---------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
---------------------------------------------------------------------------------------------------
Expense (continued):
580 Distribution Operation - Supervision & Eng 1,307 1,978
582 Distribution Operation - Station Expenses 32 23
583 Distribution Operation - Overhead Line 517 106
584 Distribution Operation - Underground Lines 39 32
585 Distribution Operation - Street Lighting 3 -
586 Distribution Operation - Meter Expenses 1,084 1,012
587 Distribution Operation - Installation Expense 127 90
588 Distribution Operation - Misc. 3,089 2,182
590 Distribution Maintenance - Supv. & Engineering 3,019 2,896
592 Distribution Maintenance - Station Equipment 21 19
593 Distribution Maintenance - Overhead Lines 1,257 1,132
594 Distribution Maintenance - Underground Lines 3 1
596 Distribution Maintenance - Street Lighting 3 1
597 Distribution Maintenance - Meters 245 166
598 Distribution Maintenance - Misc 11 14
807 Purchase Gas Expense - 514
814 Underground Storage Operation - Supv. & Engineering 44 59
830 Underground Storage Maintenance - Supv. & Engineering 44 54
850 Transmission Expense - Supv. & Engineering 69 65
851 Transmission Expense - System Cntrl/Load Dispatching 56 37
857 Transmission Expense - Regulating Stations 492 499
859 Transmission Expense - Other 263 264
861 Transmission Expense Maintenance - Supv. & Engineering 66 50
870 Distribution Operation - Supervision & Engineering 565 534
879 Distribution Operation - Customer Installations Expense 19 11
880 Distribution Operation - Other 997 881
885 Distribution Maintenance - Supv. & Engineering 3 34
893 Distribution Maintenance - Meters 453 847
403 Depreciation Expense 857 745
404 Amortization Expense 15,487 12,832
408 Taxes - Non Utility Income 525 419
409 Taxes - Utility Income - Current (1,536) -
410 Provisions for Deferred Income Taxes 14,540 1
411 Deferred Income Taxes (12,448) -
419 Interest & Dividend Income (29,076) (18,909)
421 Gains / Losses from Property Dispositions 67 123
426.1 Donations 6 -
426.4 Expenditures for certain civic & political activities 2,413 1,785
426.5 Other Deductions 1,500 843
431 Other Interest Expense 32,704 24,512
---------------------
Total Expense 312,619 302,156
---------------------
---------------------
Net Income or (Loss) $0 $0
=====================
16-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $617 $108 $725
Ameren Corporation 8,446 1,707 10,153
Ameren Energy Communications 971 178 1,149
CIPSCO Investment Company 213 36 249
Union Electric Development Corporation 58 12 70
AmerenEnergy Inc. 1,373 212 1,585
AmerenERC 404 78 482
Union Electric Company 172,728 27,138 199,866
Central Illinois Public Service Company 63,123 9,908 73,031
AmerenEnergy Fuels and Services Company 2,210 376 2,586
AmerenEnergy Development Company 820 150 970
AmerenEnergy Marketing Company 1,037 166 1,203
Illinois Materials Supply Company 352 88 440
Ameren Development Corporation 6 1 7
AmerenEnergy Generating Company 17,314 2,703 20,017
--------------------------------------------
TOTAL $269,672 $42,861 $0 $312,533
============================================
17 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Analysis of Billing
Nonassociate Companies - Account 458
(In Thousands)
Instruction:
Provide a brief description of the services rendered to each nonassociate
company:
--------------------------------------------------------------------------------------------------------------------------
Direct Indirect Compensation Excess Total
Cost Cost For Use Total Or Amount
Name of Nonassociate Company Charged Charged of Capital Cost Deficiency Billed
--------------------------------------------------------------------------------------------------------------------------
458-1 458-2 457-3 458-4
----------------------------------------------------------------------------------
None
----------------------------------------------------------------------------------
TOTAL $0 $0 $0 $0 $0 $0
==================================================================================
18 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 Total Charges for Service
------------------------------------------------------------------------------------
Direct Indirect Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total
------------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $63,730 $12,846 $76,576 - - $0 $63,730 $12,846 $76,576
921 Office Supplies and Expenses 18,990 2,533 21,523 - - - 18,990 2,533 21,523
922 Administrative Expense Transferred - Credit - (1,192) (1,192) - - - - (1,192) (1,192)
923 Outside Services Employed 63,573 3,035 66,608 - - - 63,573 3,035 66,608
924 Property Insurance - 1 1 - - - - 1 1
925 Injuries and Damages 1,370 22 1,392 - - - 1,370 22 1,392
926 Employee Pensions and Benefits 54,752 - 54,752 - - - 54,752 - 54,752
928 Regulatory Commission Expense 1,181 2 1,183 - - - 1,181 2 1,183
930.1 General Advertising Expenses 606 53 659 - - - 606 53 659
930.2 Miscellaneous General Expenses 4,385 697 5,082 - - - 4,385 697 5,082
931 Rents 2,531 16,666 19,197 - - - 2,531 16,666 19,197
935 General Plant Maintenance 1,782 233 2,015 - - - 1,782 233 2,015
901 Customer Accounts - Supervision 376 4 380 - - - 376 4 380
902 Customer Accounts - Meter Reading 1,274 - 1,274 - - - 1,274 - 1,274
903 Customer Accounts - Customer Records 8,375 398 8,773 - - - 8,375 398 8,773
905 Customer Accounts - Miscellaneous 206 17 223 - - - 206 17 223
908 Customer/Information Expense - Assistance 129 141 270 - - - 129 141 270
909 Customer/Information Expense - Informational 340 139 479 - - - 340 139 479
910 Customer/Information Expense - Miscellaneous 9 117 126 - - - 9 117 126
912 Demonstration & Selling Expenses 2,055 325 2,380 - - - 2,055 325 2,380
916 Miscellaneous Sales Expense 3 19 22 - - - 3 19 22
500 Operation Supervision & Engineering (Eng) 6 - 6 - - - 6 - 6
506 Steam - Miscellaneous Expenses 1,233 - 1,233 - - - 1,233 - 1,233
510 Steam - Maintenance Supervision & Eng 235 - 235 - - - 235 - 235
------------------------------------------------------------------------------
Subtotal 227,141 36,056 263,197 - - - 227,141 36,056 263,197
19 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 Total Charges for Service
------------------------------------------------------------------------------------
Direct Indirect Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total
------------------------------------------------------------------------------------------------------------------------------------
517 Nuclear - Operation Supervision & Eng 6 - 6 - - - 6 - 6
524 Nuclear - Miscellaneous Operation Expenses 100 - 100 - - - 100 - 100
528 Nuclear - Maintenance Supervision & Eng 4 - 4 - - - 4 - 4
539 Hydro Operation - Miscellaneous Expenses 58 - 58 - - - 58 - 58
541 Hydro Maintenance - Supervision & Eng 1 - 1 - - - 1 - 1
544 Hydro Maintenance - Electric plant 2 - 2 - - - 2 - 2
549 Other Power - Operation - Misc 109 - 109 - - - 109 - 109
556 Other Power Supply Expenses - System Control 2,027 - 2,027 - - - 2,027 - 2,027
557 Other Power Supply Expenses - Other 3,055 116 3,171 - - - 3,055 116 3,171
560 Transmission Operation - Supervision & Eng 111 2 113 - - - 111 2 113
561 Transmission Operation - Load Dispatch 4,247 2 4,249 - - - 4,247 2 4,249
566 Transmission Operation - Misc. Expenses 23 - 23 - - - 23 - 23
568 Transmission Maintenance - Supv. & Eng 691 1 692 - - - 691 1 692
580 Distribution Operation - Supervision & Eng 1,188 119 1,307 - - - 1,188 119 1,307
582 Distribution Operation - Station Expenses 32 - 32 - - - 32 - 32
583 Distribution Operation - Overhead Line 516 1 517 - - - 516 1 517
584 Distribution Operation - Underground Lines 39 - 39 - - - 39 - 39
585 Distribution Operation - Street Lighting 3 - 3 - - - 3 - 3
586 Distribution Operation - Meter Expenses 1,075 9 1,084 - - - 1,075 9 1,084
587 Distribution Operation - Installation Expense 126 1 127 - - - 126 1 127
588 Distribution Operation - Misc 2,869 220 3,089 - - - 2,869 220 3,089
590 Distribution Maintenance - Supv. & Eng 2,926 93 3,019 - - - 2,926 93 3,019
592 Distribution Maintenance - Station Equipment 21 - 21 - - - 21 - 21
593 Distribution Maintenance - Overhead Lines 1,241 16 1,257 - - - 1,241 16 1,257
594 Distribution Maintenance - Underground Lines 3 - 3 - - - 3 - 3
596 Distribution Maintenance - Street Lighting 3 - 3 - - - 3 - 3
597 Distribution Maintenance - Meters 245 - 245 - - - 245 - 245
598 Distribution Maintenance - Misc 11 - 11 - - - 11 - 11
-----------------------------------------------------------------------------
Subtotal 20,732 580 21,312 - - - 20,732 580 21,312
19 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 Total Charges for Service
------------------------------------------------------------------------------------
Direct Indirect Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total
------------------------------------------------------------------------------------------------------------------------------------
814 Underground Storage Operation - Supv. & Eng 44 - 44 - - - 44 - 44
830 Underground Storage Expense Maintenance 44 - 44 - - - 44 - 44
850 Transmission Expense - Supv. & Eng 69 - 69 - - - 69 - 69
851 Transmission Exp. - System Cntrol/Load Disp. 56 - 56 - - - 56 - 56
857 Transmission Expense - Regulating Stations 492 - 492 - - - 492 - 492
859 Transmission Expense - Other 263 - 263 - - - 263 - 263
861 Transmission Expense Maintenance - Supv. 66 - 66 - - - 66 - 66
870 Distribution Operation - Supervision & Eng 565 - 565 - - - 565 - 565
879 Distribution Operation - Installation Expense 19 - 19 - - - 19 - 19
880 Distribution Operation - Other 989 8 997 - - - 989 8 997
885 Distribution Maintenance - Supv. & Eng 3 - 3 - - - 3 - 3
893 Distribution Maintenance - Meters 453 - 453 - - - 453 - 453
403 Depreciation Expense 318 539 857 - - - 318 539 857
404 Amortization Expense 15,487 - 15,487 - - - 15,487 - 15,487
408 Taxes - Non Utility Income - 525 525 - - - - 525 525
409 Taxes - Utility Income - Current - (1,536) (1,536) - - - - (1,536) (1,536)
410 Provisions for Deferred Income Taxes - 14,540 14,540 - - - - 14,540 14,540
411 Deferred Income Taxes - (12,448) (12,448) - - - - (12,448) (12,448)
419 Interest & Dividend Income - (29,076) (29,076) - - - - (29,076) (29,076)
421 Gains/Losses from Property Dispositions 67 - 67 - - - 67 - 67
426.1 Donations 6 - 6 - - - 6 - 6
426.4 Expenditures for certain civic and political
activites 1,850 563 2,413 - - - 1,850 563 2,413
426.5 Other Deductions 1,453 47 1,500 - - - 1,453 47 1,500
431 Other Interest Expense - 32,704 32,704 - - - - 32,704 32,704
---------------------------------------------------------------------------------
TOTAL EXPENSES 270,117 42,502 312,619 - - - 270,117 42,502 312,619
---------------------------------------------------------------------------------
Compensation for use of Equity Capital
---------------------------------------------------------------------------------
430 Interest on Debt to Associate Companies - - - - - - - - -
---------------------------------------------------------------------------------
TOTAL COST OF SERVICE $270,117 $42,505 $312,619 $0 $0 $0 $270,117 $42,502 $312,619
=================================================================================
19-B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 20-A)
-------------------------------------------------------------------------
Account Total Corporate Controller's Division Distribution Energy Delivery
Number Description of Items Amount Comm. Support Services Tech Serv
------------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $76,576 $1,157 $5,449 $4,465 $423 $4,619
921 Office Supplies and Expenses 21,523 280 332 318 9 515
922 Administrative Expense Transferred -
Credit (1,192) - - - - -
923 Outside Services Employed 66,608 105 152 750 1 3
924 Property Insurance 1 - - - - -
925 Injuries and Damages 1,392 - - 165 1 -
926 Employee Pensions and Benefits 54,752 345 - - - -
928 Regulatory Commission Expense 1,183 5 78 25 7 30
930.1 General Advertising Expenses 659 647 1 1 - 2
930.2 Miscellaneous General Expenses 5,082 2,430 31 46 10 63
931 Rents 19,197 393 1,025 1,586 310 4,396
935 General Plant Maintenance 2,015 68 21 34 6 45
901 Customer Accounts - Supervision 380 3 7 83 2 15
902 Customer Accounts - Meter Reading 1,274 9 23 83 62 50
903 Customer Accounts - Customer Records 8,773 62 162 4,354 54 346
905 Customer Accounts - Miscellaneous 223 1 4 25 1 8
908 Customer/Information Expense - Assistance 270 2 5 124 2 11
909 Customer/Information Expense - Informational 479 316 4 80 1 8
910 Customer/Information Expense - Miscellaneous 126 1 2 72 1 5
912 Demonstration & Selling Expenses 2,380 784 39 659 15 84
916 Miscellaneous Sales Expense 22 - - 12 - -
500 Operation Supervision & Engineering (Eng) 6 - - - - -
506 Steam - Miscellaneous Expenses 1,233 9 23 35 7 48
510 Steam - Maintenance Supervision & Eng 235 3 5 7 2 167
517 Nuclear - Operation Supervision & Eng 6 - - - - -
524 Nuclear - Miscellaneous Operation Expenses 100 16 12 3 1 4
528 Nuclear - Maintenance Supervision & Eng 4 - - - - -
539 Hydro Operation - Miscellaneous Expenses 58 - 2 2 - 2
541 Hydro Maintenance - Supervision & Eng 1 - - - - 1
544 Hydro Maintenance - Electric plant 2 - - - - 2
549 Other Power - Operation - Misc. 109 1 2 3 1 4
556 Other Power Supply Expenses - System Control 2,027 15 38 59 12 1,460
557 Other Power Supply Expenses - Other 3,171 70 35 53 10 1,542
560 Transmission Operation - Supervision & Eng 113 1 2 7 49 16
561 Transmission Operation - Load Dispatch 4,249 28 72 111 22 3,206
566 Transmission Operation - Misc. Expenses 23 - - - - 23
568 Transmission Maintenance - Supv. & Eng 692 5 13 22 34 389
580 Distribution Operation - Supervision & Eng 1,307 9 24 111 395 69
-------------------------------------------------------------------------
Subtotal $275,059 $6,765 $7,563 $13,295 $1,438 $17,133
---------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B)
---------------------------------------------------------------
Account Environmental Executive Amounts Charged Corporate
Number Description of Items Safety & Health to Capital Finance Planning
---------------------------------------------------------------
920 Salaries and Wages $1,107 $12,957 $0 $2,588 $2,067
921 Office Supplies and Expenses 172 4 - 289 484
922 Administrative Expense Transferred - Credit - - - - -
923 Outside Services Employed 411 - 39,325 975 163
924 Property Insurance - - - - -
925 Injuries and Damages (312) 13 - - -
926 Employee Pensions and Benefits - 229 - - -
928 Regulatory Commission Expense 5 126 - 6 292
930.1 General Advertising Expenses - 1 - - -
930.2 Miscellaneous General Expenses 10 352 - 14 9
931 Rents 346 978 - 441 298
935 General Plant Maintenance 34 105 - 9 6
901 Customer Accounts - Supervision 2 200 - 3 2
902 Customer Accounts - Meter Reading 8 62 - 126 7
903 Customer Accounts - Customer Records 55 594 - 73 48
905 Customer Accounts - Miscellaneous 1 34 - 113 1
908 Customer/Information Expense - Assistance 2 75 - 2 2
909 Customer/Information Expense - Informational 1 26 - 8 1
910 Customer/Information Expense - Miscellaneous 1 21 - 1 1
912 Demonstration & Selling Expenses 13 293 - 17 33
916 Miscellaneous Sales Expense - - - - -
500 Operation Supervision & Engineering (Eng) - 6 - - -
506 Steam - Miscellaneous Expenses 789 37 - 10 7
510 Steam - Maintenance Supervision & Eng 1 7 - 2 1
517 Nuclear - Operation Supervision & Eng - - - - -
524 Nuclear - Miscellaneous Operation Expenses 22 5 - 20 1
528 Nuclear - Maintenance Supervision & Eng - 4 - - -
539 Hydro Operation - Miscellaneous Expenses 43 1 - - -
541 Hydro Maintenance - Supervision & Eng - - - - -
544 Hydro Maintenance - Electric plant - 2 - - -
549 Other Power - Operation - Misc. 61 3 - 1 1
556 Other Power Supply Expenses - System Cont 13 57 - 17 11
557 Other Power Supply Expenses - Other 12 39 - 16 10
560 Transmission Operation - Supervision & Eng 1 17 - 1 1
561 Transmission Operation - Load Dispatch 24 89 - 31 21
566 Transmission Operation - Misc. Expenses - - - - -
568 Transmission Maintenance - Supv. & Eng 4 101 - 6 4
580 Distribution Operation - Supervision & Eng 8 393 - 10 7
---------------------------------------------------
Subtotal $2,834 $16,829 $39,325 $4,779 $3,478
20 of 29 pages
For the Year Ended December 31, 2002
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 20-B)
-------------------------------------------------------------------------
Account Total Corporate Controller's Division Distribution Energy Delivery
Number Description of Items Amount Comm. Support Services Tech Serv
------------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses 32 $0 $1 $1 $4 $1
583 Distribution Operation - Overhead Line 517 2 4 6 420 9
584 Distribution Operation - Underground Lines 39 - 1 1 - 2
585 Distribution Operation - Street Lighting 3 - - 1 2 -
586 Distribution Operation - Meter Expenses 1,084 7 19 30 12 41
587 Distribution Operation - Installation Expense 127 1 2 18 3 5
588 Distribution Operation - Misc. 3,089 24 50 1,043 443 158
590 Distribution Maintenance - Supv. & Eng 3,019 22 56 228 639 786
592 Distribution Maintenance - Station Equipment 21 - - 2 - 3
593 Distribution Maintenance - Overhead Lines 1,257 8 22 34 459 47
594 Distribution Maintenance - Underground Lines 3 - - - 3 -
596 Distribution Maintenance - Street Lighting 3 - - - 3 -
597 Distribution Maintenance - Meters 245 1 3 4 1 6
598 Distribution Maintenance - Misc 11 - - - 6 -
814 Underground Storage Operation - Supv. & Eng 44 - 2 1 - 2
830 Underground Storage Expense Maintenance 44 - 2 1 - 2
850 Transmission Expense - Supv. & Eng 69 - 2 2 - 3
851 Trans. Exp.-System Cntrl/Load Disp. 56 - - - - -
857 Transmission Expense - Regulating Stations 492 3 9 14 3 19
859 Transmission Expense - Other 263 2 5 7 1 11
861 Transmission Expense Maintenance - Supv. 66 - - - - -
870 Distribution Operation - Supervision & Eng 565 4 10 16 6 22
879 Distribution Operation - Installation Expense 19 - - 6 - 2
880 Distribution Operation - Other 997 3 9 23 19 16
885 Distribution Maintenance - Supv. & Eng 3 - - - 1 -
893 Distribution Maintenance - Meters 453 3 8 13 2 17
403 Depreciation Expense 857 - - - - -
404 Amortization Expense 15,487 - - - - -
408 Taxes - Non Utility 525 - - - - -
409 Taxes - Utility (1,536) - - - - -
410 Provisions for Deferred Income Taxes 14,540 - - - - -
418 Non-Operating Rental Income (12,448) - - - - -
419 Interest & Dividend Income (29,076) - - - - -
421 Gains/Losses from Property Dispositions 67 - 2 2 - 2
426.1 Donations 6 6 - - - -
426.4 Expenditures for Certain Civic and Political
activities 2,413 1,931 22 27 5 37
426.5 Other Deductions 1,500 1,321 21 14 3 17
431 Other Interest Expense 32,704 - - - - -
------------------------------------------------------------------
TOTAL EXPENSES $312,619 $10,103 $7,813 $14,789 $3,473 $18,341
==================================================================
---------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-C)
---------------------------------------------------------------
Account Environmental Executive Amounts Charged Corporate
Number Description of Items Safety & Health to Capital Finance Planning
--------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses $0 $2 $0 $0 $0
583 Distribution Operation - Overhead Line 1 4 - 2 1
584 Distribution Operation - Underground Lines - 1 - - -
585 Distribution Operation - Street Lighting - - - - -
586 Distribution Operation - Meter Expenses 7 18 - 8 6
587 Distribution Operation - Installation Expense 1 27 - 1 1
588 Distribution Operation - Misc. 13 116 - 25 18
590 Distribution Maintenance - Supv. & Eng 19 475 - 24 16
592 Distribution Maintenance - Station Equipment - 15 - - -
593 Distribution Maintenance - Overhead Lines 7 119 - 9 6
594 Distribution Maintenance - Underground Lines - - - - -
596 Distribution Maintenance - Street Lighting - - - - -
597 Distribution Maintenance - Meters 1 3 - 1 1
598 Distribution Maintenance - Misc - - - - -
814 Underground Storage Operation - Supv. & Eng - 4 - - -
830 Underground Storage Expense Maintenance - 4 - - -
850 Transmission Expense - Supv. & Eng - 10 - 1 -
851 Trans. Exp.-System Cntrl/Load Disp. - - - - -
857 Transmission Expense - Regulating Stations 3 9 - 4 3
859 Transmission Expense - Other 2 4 - 2 1
861 Transmission Expense Maintenance - Supv. - - - - -
870 Distribution Operation - Supervision & Eng 4 103 - 4 3
879 Distribution Operation - Installation Expense - 10 - - -
880 Distribution Operation - Other 3 11 - 9 3
885 Distribution Maintenance - Supv. & Eng - 1 - - -
893 Distribution Maintenance - Meters 3 14 - 4 2
403 Depreciation Expense - - - - -
404 Amortization Expense - - - - -
408 Taxes - Non Utility - - - - -
409 Taxes - Utility - - - - -
410 Provisions for Deferred Income Taxes - - - - -
418 Non-Operating Rental Income - - - - -
419 Interest & Dividend Income - - - - -
421 Gains/Losses from Property Dispositions - 2 - - -
426.1 Donations - - - - -
426.4 Expenditures for Certain Civic and
Political Activities 6 102 - 22 5
426.5 Other Deductions 3 40 - 3 2
431 Other Interest Expense - 2,947 - - -
------------------------------------------------------------
TOTAL EXPENSES $2,907 $20,870 $39,325 $4,898 $3,546
============================================================
20-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
---------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------
Account General Gas Human Industrial Information Power Regional Supply
Number Counsel Support Resources Relations Technologies Overheads Plant Service Treasurer's
---------------------------------------------------------------------------------------------------------------------
920 $2,888 $1,595 $4,360 $669 $24,605 $186 $3 $17 $3,906 $2,893
921 394 120 1,836 85 14,778 115 30 - 142 1,473
922 - - - - - (1,192) - - - -
923 1,276 18 5,629 85 17,305 (40) - 6 14 253
924 - - - - - - - - - 1
925 1,368 - 2 - 23 - - - 1 22
926 - - 54,142 - - - - - 36 -
928 457 25 14 1 78 - - - 18 13
930.1 - 1 1 - 3 - - - 1 1
930.2 969 30 116 3 121 - - - 39 831
931 429 1,291 978 107 4,139 - - - 1,276 918
935 9 22 20 2 845 29 - - 732 22
901 3 7 7 1 28 - - - 9 6
902 10 764 26 2 94 (112) - - 29 21
903 68 198 190 17 646 - - - 202 1,659
905 2 4 4 - 16 - - - 5 3
908 2 5 5 1 20 - - - 6 5
909 2 4 4 - 15 - - - 5 3
910 1 2 2 - 11 - - - 3 2
912 16 49 37 4 167 - 2 - 48 35
916 - - - - 10 - - - - -
500 - - - - - - - - - -
506 10 23 22 2 154 - 2 - 28 20
510 2 4 4 - 18 - - - 6 5
517 - - - - - - - - 6 -
524 1 2 2 - 7 - - - 2 2
528 - - - - - - - - - -
539 - 1 1 - 4 - - - 1 1
541 - - - - - - - - - -
544 - - - - - - - - - -
549 1 2 2 - 22 - - - 3 2
556 16 39 37 4 157 - - - 48 34
557 14 35 33 4 1,214 - - - 43 31
560 1 2 2 - 8 - - - 3 2
561 30 73 69 8 290 - - - 90 64
566 - - - - - - - - - -
568 5 13 12 1 52 - - - 16 12
580 10 42 23 2 109 - - - 29 21
--------------------------------------------------------------------------------------------------------
subtotal $7,984 $4,371 $67,580 $998 $64,939 ($1,014) $37 $23 $6,747 $8,355
--------------------------------------------------------------------------------
------------------------------------------------------------------
Account Ameren Risk Strategic Energy Delivery
Number Energy Fuels Management Development Controller
--------------------------------------------------------------------------------
920 $0 $262 $227 $133
921 134 12 1 -
922 - - - -
923 - 177 - -
924 - - - -
925 - - 109 -
926 - - - -
928 - - 2 1
930.1 - - - -
930.2 - 1 5 2
931 - 36 167 83
935 - 1 3 2
901 - - 1 1
902 - 1 7 2
903 - 6 26 13
905 - - 1 -
908 - - 1 -
909 - - 1 -
910 - - - -
912 - 1 81 3
916 - - - -
500 - - - -
506 - 1 4 2
510 - - 1 -
517 - - - -
524 - - - -
528 - - - -
539 - - - -
541 - - - -
544 - - - -
549 - - - -
556 - 1 6 3
557 - 1 6 3
560 - - - -
561 - 3 12 6
566 - - - -
568 - - 2 1
580 - 1 23 21
------------------------------------------------
subtotal $134 $504 $686 $276
20 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
Account General Gas Human Industrial Information Power Regional Supply Ameren Risk
Number Counsel SupportResources Relations Technologies Overheads Plant Service Treasurer's Energy Fuel Management
------------------------------------------------------------------------------------------------------------------------------------
582 $0 $18 $1 $0 $2 $0 $0 $0 $1 $1 $0 $0
583 2 35 4 - 16 - - - 5 4 - 1
584 - 28 1 - 3 - - - 1 1 - -
585 - - - - - - - - - - - -
586 8 760 40 2 77 - - - 24 17 - 1
587 1 50 2 - 10 - - - 3 2 - -
588 17 474 51 4 253 - 1 - 67 35 - 1
590 24 81 54 6 226 - - - 70 50 - 2
592 - - - - 1 - - - - - - -
593 9 359 21 2 100 - - - 27 20 - 1
594 - - - - - - - - - - - -
596 - - - - - - - - - - - -
597 1 204 3 - 11 - - - 3 2 - -
598 - - - - 2 - - - - - - -
814 - 29 1 - 3 - - - 1 1 - -
830 - 29 1 - 3 - - - 1 1 - -
850 1 41 1 - 5 - - - 2 1 - -
851 - 56 - - - - - - - - - -
857 4 354 9 1 36 - - - 11 8 - -
859 2 192 4 - 19 - - - 6 4 - -
861 - 66 - - - - - - - - - -
870 4 310 10 1 42 - - - 13 9 - -
879 - - - - 1 - - - - - - -
880 3 778 8 1 73 - - - 10 7 - -
885 - - - - - - - - 1 - - -
893 3 323 8 1 33 - - - 10 7 - -
403 - - - - - 857 - - - - - -
404 - - - - - 15,487 - - - - - -
408 - - - - - 525 - - - - - -
409 - - - - - (1,536) - - - - - -
410 - - - - - 14,539 - - 1 - - -
418 - - - - - (12,448) - - - - - -
419 - - - - - (29,076) - - - - - -
421 7 2 1 - 4 - - - 43 2 - -
426.1 - - - - - - - - - - - -
426.4 91 18 17 2 75 - - - 32 16 - 1
426.5 4 8 8 2 35 - - - 10 7 - -
431 - - - - - 29,675 - - - 82 - -
------------------------------------------------------------------------------------------------------------------------
TOTAL $8,165 $8,586 $67,825 $1,020 $65,969 $17,009 $38 $23 $7,089 $8,632 $134 $511
========================================================================================================================
------------------------------------
---------------------------
Account Strategic Energy Delivery
Number Development Controller
------------------------------------
582 $0 $0
583 1 -
584 - -
585 - -
586 5 2
587 - -
588 104 192
590 99 142
592 - -
593 4 3
594 - -
596 - -
597 - -
598 3 -
814 - -
830 - -
850 - -
851 - -
857 1 1
859 1 -
861 - -
870 3 1
879 - -
880 10 11
885 - -
893 1 1
403 - -
404 - -
408 - -
409 - -
410 - -
418 - -
419 - -
421 - -
426.1 - -
426.4 3 1
426.5 1 1
431 - -
------------------------------------
TOTAL $922 $631
====================================
20-C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Departmental Analysis of Salaries - Account 920
(In Thousands)
----------------------------------------------------------------------------------------------------------------------------
Departmental Salary Expense
----------------------------------------------------------------
Included in Amounts Billed to
Name of Department ---------------------------------------------------------------- Number of
Indicate each department Total Parent Other Non Personnel
or service function Amount Company Associates Associates End of Year
----------------------------------------------------------------------------------------------------------------------------
Corporate Communications $1,157 $1,157 33
Corporate Planning $2,067 2,067 25
Controller's 5,449 5,449 86
Energy Delivery Controller 133 133 7
Division Support 4,465 4,465 133
Distribution Services 423 423 26
Energy Delivery Tech Serv. 4,619 4,619 183
Environmental, Safety and Health 1,107 1,107 29
Executive 12,957 12,957 82
Finance 2,588 2,588 37
Gas Support 1,595 1,595 87
General Counsel 2,888 2,888 36
Human Resources 4,360 4,360 82
Industrial Relations 669 669 9
Information Technology 24,605 24,605 342
Supply Service 3,906 3,906 107
Treasurer's 2,893 2,893 77
Risk Management 262 262 3
Strategic Development 227 227 14
Other 206 206 0
------------------------------------------------------------------------------
$76,576 $0 $76,576 $0 1,398
==============================================================================
21 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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
Accountemps NA $49
American Appraisal NA 39
Arthur Andersen LLP NA 63
Availability Inc. NA 110
Black & Veatch NA 159
Caminus NA 172
Century Business Services NA 44
Clifton Gunderson NA 31
Corporate Claims Management NA 1,008
D H Tax Solutions NA 132
Edison Electric NA 209
Great West Life & Annuity NA 1,972
Healthlink Inc. NA 52
Hewitt Associates NA 1,884
Human Resource Management NA 64
Iron Mountain NA 57
Jackson Kelly PLLC NA 76
Jene L Robinson NA 44
Jerry T Roberts CCP NA 40
Julie Stumpe NA 31
Kforce Inc. NA 53
Korn Ferry International NA 118
Mellon Bank NA 473
Mercer Human Resources NA 35
Merrill Lynch Asset NA 89
Merrill Lynch Pierce NA 71
Mpower.com Inc NA 66
Officeteam NA 40
PricewaterhouseCoopers LLP NA 362
RBG Staffing LLC NA 88
RER Inc NA 39
Rodgers Townsend LC NA 105
Rubin Brown Gornstein NA 26
Spherion Corporation NA 49
Towers Perrin NA 169
Union Planters Bank NA 569
Other (138) NA 546
-------
Total 9,134
-------
OUTSIDE SERVICE - Legal
Armstrong Teasdale NA 31
D H Tax Solutions NA 33
Milbank Tweed Hadley NA 111
Other (4) NA (27)
-------
Total 148
-------
OUTSIDE SERVICE - (affiliate provided)
Other (1) NA 39,325
-------
Total 39,325
-------
22 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Outside Services Employed - Account 923 (continued)
(In Thousands)
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Address Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE - Software
Accenture NA 5,380
Actuate Corporation NA 91
Advecta NA 129
American Management System NA 32
AND Technologies, Inc. NA 66
Andersen Consulting NA 493
Aurora Systems Group NA 99
BMC Software Inc NA 137
Binary System Builders NA 118
Computer Associates NA 399
Comsys NA 99
Datalink NA 35
Daugherty Systems NA 80
DBA Direct Inc NA 43
Diversified Services NA 19
Docucorp International NA 134
EDS Corporation NA 220
EMC Corporation NA 45
ESG Technologies NA 54
Energy Solutions PLU NA 2,391
Ernst & Young LLP NA 326
F Y Inc. NA 36
Forsythe Solutions Group NA 110
Four Star Associates NA 30
Fujitsu Technology NA 94
Gartner Group Inc. NA 145
Getronics Order Services NA 227
Guaranteed Computer NA 31
Guffey & Associates NA 156
Hewlett-Packard Co NA 40
Horizons Consulting NA 72
Indusa Technical Corp NA 184
International Business NA 188
KPMG Consulting NA 134
Kendall Placement Group NA 56
Levi Ray & Shoup Inc NA 154
Maryville Data Systems NA 78
Maryville Technologies NA 105
Maverick Technologies NA 916
Microsoft Corporation NA 46
MODIS NA 86
Nextgen Information NA 168
Oracle Corporation NA 48
Quantec Inc. NA 144
RHI Consulting NA 43
Riptech Inc NA 73
Ron Cook & Associates NA 35
Rose International NA 140
Secure Data Solutions NA 89
Solution Consultants NA 1,111
-------
subtotal 15,129
22-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Outside Services Employed - Account 923 (continued)
(In Thousands)
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Address Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE - Software (cont'd)
Spherion Corporation NA 266
Staffing Partners Inc NA 135
Sungard Recovery Services NA 288
Sybase Inc NA 502
Symantec NA 125
System Services Enterprise NA 34
Technology Partners NA 122
Troutman Sanders NA 238
Utilities International NA 596
Vector NA 42
Virtual Communications NA 143
4 Serv NA 197
Other (45) NA 184
-------
Subtotal 2,872
Total 18,001
-------
TOTAL $66,608
========
22-B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 500
Savings Investment Plan 14,083
Post Retirement Benefits Other than Pension 16,654
Group Life Insurance 746
Employee Retirement and Insurance Expenses 1,122
Medical Insurance 51,030
Accidental Death & Dismemberment Insurance 175
Dental Insurance 3,699
Pension Plans 4,164
Transfer to Construction from Acct. 926 (37,421)
-------------
TOTAL $54,752
=============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
General Advertising Expenses - Account 930.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.1, "General Advertising
Expenses," classifying the items according to the nature of the advertising and
as defined in the account definition. If a particular class includes an amount
in excess of $3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
------------------------------------------------------------------------------
Description Name of Payee Amount Amount
------------------------------------------------------------------------------
Advertising in Newspapers,
periodicals, billboards, radio,
etc. Advertisers Printing $11
Bishop Dubourg 6
Bland MO 6
Braymer Saddle Club 4
CUSD #3 Fulton County 5
CUSD #4 Crestwood 5
Cape Girardeau Public 10
City of Auxvasse 6
City of Chesterfield 5
City of Creve Coeur 5
City of Huntsville 5
Eagle Foundation Inc 8
Ellisville Athletic 6
Excelsior Springs 5
Gateway International 60
Hamilton CCSD #32 4
Hawk Point Athletic 10
Hutsonville Park District 7
International Institute 4
Lewis County Law Enforcement 6
Missouri Black Expo 5
Missouri Valley Conference 19
Monumental Finishers 15
New Testament Fellowship 4
Nokomis High School 4
Northwest Athletic Association 6
Our Lady of Lourdes 9
Pathways Community 5
Pride 6
Queen of All Saints 5
Research International 31
River City Rascals 8
Riverview Gardens 4
Rodgers Townsend 32
Southern Illinois 10
St David Athletic Association 6
St Elizabeth Park 5
St Johns United Methodist 4
St Louis Blues 130
St Louis County 8
St Nicholas Catholic 6
Village of Palestine 5
Watseka Warrior 10
West Central Illinois 5
West St Francois 6
Other 133
-------------
Total $659
=============
23 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Miscellaneous General Expenses - Account 930.2
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.2, "Miscellaneous
General Expenses," classifying such expenses according to their nature. Payments
and expenses permitted by Section 321(b)(2) of the Federal Election Campaign
Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. SS441(b)(2)) shall be
separately classified.
--------------------------------------------------------------------------------
Description Amount
--------------------------------------------------------------------------------
Labor $1,111
Investor Relations 607
Public Relations 1,146
Stockholder Related Expenses 476
Board of Director Expenses 642
Corporate Membership 937
Other Miscellaneous Expenses 163
--------------
TOTAL $5,082
==============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $19,135
Computer equipment 62
-----------------
TOTAL $19,197
=================
24 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $35
Ad Valorem Taxes 163
-------------
Subtotal - Taxes Other Than U.S. Government Taxes 198
U.S. Government Taxes
---------------------
Payroll Taxes $327
-------------
Subtotal - U.S. Government Taxes 327
-------------
-------------
TOTAL $525
=============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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
----------------------------------------------------------------------------------------
Rockwood School District Center for Creative Learning (computers) $6
--------
TOTAL $6
========
25 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 $1,465
Miscellaneous 35
----------------------
TOTAL $1,500
======================
26 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
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 15 - B thru 15 - C
27 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Organization Chart
See pages 29 - A through 29 - B
Methods of Allocation
See page 29 - C
Annual Statement of Compensation for Use of Capital Billed
- None -
28 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Organization Chart
Organization:
President
Energy Delivery (ED) - Senior Vice President, Tom Voss
ED - Customer Service - Vice President
ARES Business Center
Business Development
Customer Relations
Curriculum Development
Customer Accounts
System Meter
Technical Applications
ED - Distribution Services - Vice President
Distribution Operating
ED - Gas Operations Support - Vice President
Gas Operations Support
Gas Work Practices
Gas Training
Gas Control
Strategic Projects - Manager
ED - Controller
ED - Technical Services - Vice President
System Relay Services
Substation and Transmission
Energy Supervisory Operations
Fleet Services
Electric Engineering
Transmission and Planning Services
Regulatory Development
Asset Management Facilities and Vegetation
General Counsel and Secretary - Vice President
Legal
Assistant Secretary
Security
State Regulatory Policy
Industrial Relations - Vice President
29-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2002
Organization Chart (Continued)
Senior Vice President, David Whiteley
Corporate Planning
Supply Services
Senior Vice President, Paul Agathen
Corporate Communications & Public Policy - Vice President
Community Relations
Economic Development
Government Relations
Corporate Communications
Information Technology - Vice President
Enterprise Architecture & Design
Development
eBusiness Development
Operations Support
Planning & Support
Telecommunications
Environmental Safety & Health - Vice President
Environmental Services
Safety & Health
Environmental Science
Human Resources - Vice President
Total Rewards
Diversity
HR Operations
Organization Effectiveness
Finance & Corporate Services - Senior Vice President, Warner Baxter
Vice President and Controller
Accounting
Financial Communications
Systems/Special Projects/
Performance Management/Regulatory Accounting
Vice President, Treasurer and Risk Management
Corporate Finance & Development
Financial Planning & Investments
Insurance
Treasury Technology Services
Risk Management
Credit
Vice President & Tax Counsel
Excise Taxes
Ad Valorem Taxes
Tax Research and Planning
Tax Audit
Internal Audit - Manager
Internal Audit
29-B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Methods of Allocation
Composite - Energy Sales, Customers and Employees
Based on equal weighting of energy sales, average customers and number of
employees.
Customers
Based on a year-end count of electric and gas customers.
Sales
Based on the year-end energy sales.
Employees
Based on the number of full time employees monthly.
Labor
Based on yearly Operation & Maintenance labor costs.
Total Capitalization
Based on total operating company capitalization value at year-end.
Total Assets
Based on total operating company assets at year-end.
Construction Expenditures
Based on yearly construction expenditures by each operating company.
Peak Load
Based on peak load at each operating center. Each operating power plant
peak generation provides electric ratio. Gas ratio is derived from system
peak at a transportation intake point for Ameren's system.
Generating Capacity
Based on nameplate generating capacity at each power plant.
Gas Throughput
Based on total gas usage including transportation customers at each Ameren
operating gas system.
Current Tax Expense
Based on yearly tax expenses for each operating company.
Vehicle Ratio
Based on number of vehicles assigned to each operating company.
Accounting Transaction
Based on number of corporation transactions in a particular accounting
system.
Information Technology (IT)
Based on number of IT related activities.
29-C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of 1935
and the rules and regulations of the Securities and Exchange Commission issued
thereunder, the undersigned company has duly caused this report to be signed on
its behalf by the undersigned officer thereunto duly authorized.
Ameren Services Company
----------------------------------------------------
(Name of Reporting Company)
By: /s/ Martin J.Lyons, Jr.
----------------------------------------------------
(Signature of Signing Officer)
Martin J. Lyons Jr., Vice President and Controller
----------------------------------------------------
(Printed Name and Title of Signing Officer)
Date: April 17, 2003
----------------
29 of 29 pages