U-13-60 1 u1360.txt ANNUAL REPORT FOR AMEREN SERVICES COMPANY 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 -------------------------------------------------------------------------------- (Name) (Title) (Address) Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company: Ameren Corporation -------------------------------------------------------------------------------- 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
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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) $ 72,069 $ 62,827 107 Construction work in progress (Schedule II) 7,889 5,721 ------------------------------------------- Total Property 79,958 68,548 ------------------------------------------- 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 9,859 953 ------------------------------------------- Net Service Company Property 70,099 67,595 ------------------------------------------- Investments 123 Investments in associate companies (Schedule IV) - - 124 Other Investments (Schedule IV) - - 126 Other Special Funds 4,876 3,304 ------------------------------------------- Total Investments 4,876 3,304 ------------------------------------------- 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 - - ------------------------------------------- Total Deferred Debits 181 (27) ------------------------------------------- ------------------------------------------- TOTAL ASSETS AND OTHER DEBITS $579,870 $275,732 ===========================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY Schedule I - Comparative Balance Sheet (In Thousands) ---------------------------------------------------------------------------------------------------------------------------------- Account Liabilities and ProAccountyLiabilities andDProprietary 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) - - ------------------------------------------- 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 ------------------------------------------- Total Current and Accrued Liabilities 552,221 244,256 ------------------------------------------- Deferred Credits 253 Other deferred credits 11,417 15,244 255 Accumulated deferred investment tax credits - ------------------------------------------- Total Deferred Credits 11,417 15,244 ------------------------------------------- 282 Accumulated Deferred Income Taxes - - ------------------------------------------- TOTAL LIABILITIES AND PROPRIETARY CAPITAL $579,870 $275,732 ===========================================
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ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2000 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 41,466 $ 7,214 $ 48,680 391 Office Furniture and Equipment $ 21,168 2,970 $ 944 23,194 397 Communication Equipment 193 2 195 ---------------------------------------------------------------------------- SUB-TOTAL 62,827 10,186 944 72,069 ---------------------------------------------------------------------------- 107 Construction Work in Progress 5,721 11,980 (9,812) 7,889 ---------------------------------------------------------------------------- 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.
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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 ---------------------------------------------------------------------------- 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. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 136 - Temporary Cash Investments - Money Pool (23,600) ----------------------------------- TOTAL $0 ($23,600) -------------------------------------------------------========================= 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 -------------------------------------------------------------------------------- Account 146 - Accounts Receivable from Associate Companies See page 9-A $29,130 $33,259 -------------------------------------- TOTAL $29,130 $33,259 ====================================== ------------------- Total Payments ------------------- Analysis of Convenience or Accommodation Payments: See page 9-A 3,070 ------------------- TOTAL PAYMENTS $3,070 =================== 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) -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- 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 -------------------------------------------------------------------------------- ------------------------------- Account 152 - Fuel Stock Expenses Undistributed 0 0 0 no account 152 for any Ameren company ------------------------------- TOTAL 0 0 0 =============================== -------------------------------------------------------------------------------- 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. ------------------------------------------------------------------------------------------------------------------------- Description Beg. Balance Labor Expenses Total ------------------------------------------------------------------------------------------------------------------------- Account 163 - Stores Expense Undistributed (90) 3,120 (3,088) (58) -------------------------------------------------------------- TOTAL (90) 3,120 (3,088) (58) ==============================================================
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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. ------------------------------------------------------------------------------------------------------------------- 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, 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 -------------------------------------- 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 -------------------------------------------------------------------------------------------------------------------------------- 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 -------------------------------------------------------------------------------- TOTAL $ 16,232 ---------------
Instructions: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing associates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date declared and date paid. -------------------------------------------------------------------------------------------------------------------- Balance at Net Income Dividends Balance at Description Beginning of Year -or (loss) Paid Close of Year -------------------------------------------------------------------------------------------------------------------- Account 216 - Unappropriated Retained Earnings 0 0 0 0 ------------------------------------------------------------------ TOTAL 0 0 0 0 ==================================================================
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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. ----------------------------------------------------------------------------------------------------------------------------------- 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 - $0 $0 --------------------------------------------------------------------------------=================================================== Give an explanation of Deductions:
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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
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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 ==================================
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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
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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
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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
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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
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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