-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: keymaster@town.hall.org Originator-Key-Asymmetric: MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ== MIC-Info: RSA-MD5,RSA, HqLN0LgtG+46b8JtGUr+rA8x5NKER8HjQkCFG5j17ql4eNRhRUVMI7IsIXi7juUz b7o9S7Brc1TVXpT7B0M+zQ== 0000217216-94-000001.txt : 19940502 0000217216-94-000001.hdr.sgml : 19940502 ACCESSION NUMBER: 0000217216-94-000001 CONFORMED SUBMISSION TYPE: U-13-60 PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19931231 FILED AS OF DATE: 19940429 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTHERN CO SERVICES INC CENTRAL INDEX KEY: 0000217216 STANDARD INDUSTRIAL CLASSIFICATION: 4911 IRS NUMBER: 630274273 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: U-13-60 SEC ACT: 1935 Act SEC FILE NUMBER: 049-00059 FILM NUMBER: 94525226 BUSINESS ADDRESS: STREET 1: 64 PERITMETER CENTER EAST CITY: ATLANTA STATE: GA ZIP: 303346 BUSINESS PHONE: 4046683574 U-13-60 1 FORM U-13-60 FOR SOUTHERN COMPANY SERVICES, INC. Form U-13-60 Mutual and Subsidiary Service Companies Revised February 7, 1980 ANNUAL REPORT For The Period Beginning January 1, 1993 and Ending December 31, 1993 TO THE U. S. SECURITIES AND EXCHANGE COMMISSION OF SOUTHERN COMPANY SERVICES, INC. (Exact Name of Reporting Company) SUBSIDIARY SERVICE COMPANY ("Mutual" or "Subsidiary") Date of Incorporation April 21, 1949 If not Incorporated, Date of Organization State or Sovereign Power Under Which Incorporated or Organized State of Alabama Location of Principal Executive Offices of Reporting Company 800 Shades Creek Parkway Birmingham, Alabama 35209 Name, title, and address of officer to whom correspondence concerning this report should be addressed: Vice President 64 Perimeter Center East W. Dean Hudson and Comptroller Atlanta, Georgia 30346 (Name) (Title) (Address) Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company: THE SOUTHERN COMPANY 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 such 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 ( 210.3-01(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, 210.3-01(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. INSTRUCTIONS FOR USE OF FORM U-13-60 (Continued) 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. 2 LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS Schedule or Page Description of Schedules and Accounts Account Number Number COMPARATIVE BALANCE SHEET Schedule I 4-5 SERVICE COMPANY PROPERTY Schedule II 6-7 ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 8 INVESTMENTS Schedule IV 9 ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES Schedule V 10 FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 11 STORES EXPENSE UNDISTRIBUTED Schedule VII 12 MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 13 MISCELLANEOUS DEFERRED DEBITS Schedule IX 14 RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES Schedule X 15 PROPRIETARY CAPITAL Schedule XI 16 LONG-TERM DEBT Schedule XII 17 CURRENT AND ACCRUED LIABILITIES Schedule XIII 18 NOTES TO FINANCIAL STATEMENTS Schedule XIV 19 COMPARATIVE INCOME STATEMENT Schedule XV 20 ANALYSIS OF BILLING - ASSOCIATE COMPANIES Account 457 21 ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 22 ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND NONASSOCIATE COMPANIES Schedule XVI 23 3 LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS (Continued) Schedule or Page Description of Schedules and Accounts Account Number Number SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE FUNCTION Schedule XVII 24-25 DEPARTMENTAL ANALYSIS OF SALARIES Account 920 26 OUTSIDE SERVICES EMPLOYED Account 923 27 EMPLOYEE PENSIONS AND BENEFITS Account 926 28 GENERAL ADVERTISING EXPENSES Account 930.1 29 MISCELLANEOUS GENERAL EXPENSES Account 930.2 30 RENTS Account 931 31 TAXES OTHER THAN INCOME TAXES Account 408 32 DONATIONS Account 426.1 33 OTHER DEDUCTIONS Account 426.5 34 NOTES TO STATEMENT OF INCOME Schedule XVIII 35 ORGANIZATION CHART 36 METHODS OF ALLOCATION 37 ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED 38 4 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. (Thousands of Dollars) SCHEDULE I - COMPARATIVE BALANCE SHEET 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) 281,412 276,364 107 Construction work in progress (Schedule II) 13,248 13,385 Total Property 294,660 289,749 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 155,817 149,355 Net Service Company Property 138,843 140,394 INVESTMENTS 123 Investments in associate companies (Schedule IV) - - 124 Other investments (Schedule IV) 2,794 2,923 Total Investments 2,794 2,923 CURRENT AND ACCRUED ASSETS 131 Cash 352 167 134 Special deposits - - 135 Working funds 51 63 136 Temporary cash investments (Schedule IV) - - 141 Notes receivable 70 59 143 Accounts receivable 24,095 37,613 146 Accounts receivable from associate companies (Schedule V) 70,829 51,205 152 Fuel stock expenses undistributed (Schedule VI) - - 154 Materials and supplies 2,389 1,596 163 Stores expense undistributed (Schedule VII) - - 165 Prepayments 4,058 3,670 174 Miscellaneous current and accrued assets (Schedule VIII) - - Total Current and Accrued Assets 101,844 94,373 DEFERRED DEBITS 181 Unamortized debt expense 29 67 184 Clearing accounts - - 186 Miscellaneous deferred debits (Schedule IX) 614 915 188 Research, development, or demonstration expenditures (Schedule X) - - 190 Accumulated deferred income taxes - - Total Deferred Debits 643 982 TOTAL ASSETS AND OTHER DEBITS 244,124 238,672 /TABLE 5 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. (Thousands of Dollars) SCHEDULE I - COMPARATIVE BALANCE SHEET
ACCOUNT LIABILITIES AND PROPORIETARY CAPITAL AS OF DECEMBER 31 CURRENT PRIOR PROPRIETARY CAPITAL 201 Common stock issued (Schedule XI) 725 725 211 Miscellaneous paid-in-capital (Schedule XI) 56 37 215 Appropriated retained earnings (Schedule XI) - - 216 Unappropriated retained earnings (Schedule XI) - - Total Proprietary Capital 781 762 LONG-TERM DEBT 223 Advances from associate companies (Schedule XII) - - 224 Other long-term debt (Schedule XII) 74,476 84,608 225 Unamortized premium on long-term debt - - 226 Unamortized discount on long-term debt-debit - - Total Long-Term Debt 74,476 84,608 CURRENT AND ACCRUED LIABILITIES 231 Notes payable 28,632 13,883 232 Accounts payable 18,007 30,358 233 Notes payable to associated companies (Schedule XIII) 4,000 7,840 234 Accounts payable to associate companies (Schedule XIII) 41,000 40,591 236 Taxes accrued 150 222 237 Interest accrued 128 203 238 Dividends declared - - 241 Tax collections payable 531 544 242 Miscellaneous current and accrued liabilities (Schedule XIII) 32,989 32,291 Total Current and Accrued Liabilities 125,437 125,932 DEFERRED CREDITS 253 Other deferred credits 43,430 27,370 255 Accumulated deferred investment tax credits - - Total Deferred Credits 43,430 27,370 282 ACCUMULATED DEFERRED INCOME TAXES - - TOTAL LIABILITIES AND PROPRIETARY CAPITAL 244,124 238,672 /TABLE 6 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE II SERVICE COMPANY PROPERTY
BALANCE AT BALANCE AT BEGINNING RETIREMENTS OTHER 1/ CLOSE OF DESCRIPTION OF YEAR ADDITIONS OR SALES CHANGES YEAR SERVICE COMPANY PROPERTY Account 301 ORGANIZATION - - - - - 303 MISCELLANEOUS INTANGIBLE PLANT - - - - - 304 LAND & LAND RIGHTS 2,311 - - - 2,311 305 STRUCTURES AND IMPROVEMENTS 71,839 22 - - 71,861 306 LEASEHOLD IMPROVEMENTS 22,970 2,266 (117) (250) 24,869 307 EQUIPMENT 2/ 105,567 9,284 (8,984) (33) 105,834 308 OFFICE FURNITURE AND EQUIPMENT 27,829 3,266 (533) - 30,562 309 AUTOMOBILES, OTHER VEHICLES AND RELATED GARAGE EQUIPMENT 4,410 812 (1,833) - 3,389 310 AIRCRAFT AND AIRPORT EQUIPMENT 28,360 4,506 (4,174) - 28,692 311 OTHER SERVICE COMPANY PROPERTY 3/ 13,078 1,213 (8) (389) 13,894 SUB-TOTAL 276,364 21,369 (15,649) (672) 281,412 107 CONSTRUCTION WORK IN PROGRESS 4/ 13,385 607 - (744) 13,248 TOTAL 289,749 21,976 (15,649) (1,416) 294,660 1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: NONE ( ) Denotes red figure. /TABLE 7 SCHEDULE II-CONTINUED (Thousands of Dollars) 2/ SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE SERVICE COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR:
BALANCE AT CLOSE OF SUBACCOUNT DESCRIPTION ADDITIONS YEAR Engineering 2,276 12,773 Operating Services 542 2,397 General Services 1,903 8,321 Information Resources 4,560 82,267 System Air 3 76 TOTAL 9,284 105,834 3/ DESCRIBE OTHER SERVICE COMPANY PROPERTY: 1. Purchased computer software and software licenses. 2. Pulverized coal pilot scale combustion facility. 4/ DESCRIBE CONSTRUCTION WORK IN PROGRESS: A. An energy management system for the Southern Electric System to be located at Birmingham, Alabama. ( ) Denotes red figure. /TABLE 8 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE III ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY
ADDITIONS OTHER BALANCE AT CHARGED CHARGES BALANCE AT BEGINNING TO ADD CLOSE OF DESCRIPTION OF YEAR ACCT #403 RETIREMENTS (DEDUCT)1/ YEAR Account 301 ORGANIZATION - - - - - 303 MISCELLANEOUS INTANGIBLE PLANT - - - - - 304 LAND & LAND RIGHTS - - - - - 305 STRUCTURES AND IMPROVEMENTS 26,619 2,859 - - 29,478 306 LEASEHOLD IMPROVEMENTS 9,047 833 (112) - 9,768 307 EQUIPMENT 79,220 10,482 (8,797) 2 80,907 308 OFFICE FURNITURE AND FIXTURES 16,032 2,134 (504) 36 17,698 309 AUTOMOBILES, OTHER VEHICLES AND RELATED GARAGE EQUIPMENT 2,248 708 (1,170) - 1,786 310 AIRCRAFT AND AIRPORT EQUIPMENT 8,501 1,034 (2,560) - 6,975 311 OTHER SERVICE COMPANY PROPERTY 7,688 1,521 (4) - 9,205 TOTAL 149,355 19,571 (13,147) 38 155,817 1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: NONE ( ) Denotes red figure. /TABLE 9 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE IV INVESTMENTS 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 BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES - - ACCOUNT 124 - OTHER INVESTMENTS Employee Energy Loans 1,776 1,746 Energy Insurance Mutual LTD - Reserve 11 11 ACE Limited - Reserve 69 69 Employee Computer Loans 955 866 Notes Receivable 97 91 Miscellaneous 15 11 ACCOUNT 136 - TEMPORARY CASH INVESTMENTS - - TOTAL 2,923 2,794 /TABLE 10 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE V ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES 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 BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES The Southern Company 1,562 1,739 Alabama Power Company 10,550 13,113 Georgia Power Company 18,546 19,381 Gulf Power Company 3,327 13,305 Mississippi Power Company 5,426 9,183 Savannah Electric and Power Company 4,544 5,986 Southern Electric Generating Company 477 764 Southern Electric International, Inc. 1,098 2,208 The Southern Investment Group, Inc. 2 2 Southern Nuclear Operating Company 5,673 5,108 Southern Electric Railroad - 40 TOTAL 51,205 70,829 ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS The Southern Company 3,312 Alabama Power Company 75,276 Georgia Power Company 133,182 Gulf Power Company 26,433 Mississippi Power Company 46,413 Savannah Electric and Power Company 53,472 Southern Electric Generating Company 907 Southern Electric International, Inc. 2,539 The Southern Investment Group, Inc. - Southern Nuclear Operating Company 21,052 Southern Electric Railroad - The major portion of the above expenses consists of the Integrated System Power Pool transactions, transactions relating to the System Pension Plan, transactions relating to the Employee Savings Plan and transactions relating to the Employee Stock Ownership Plan. TOTAL PAYMENTS 362,586 /TABLE 11 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE VI FUEL STOCK EXPENSES UNDISTRIBUTED 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 3,405 2,969 6,374 Total amount billed during current year as follows: Associated Companies The Southern Company - (1) (1) Alabama Power Company (1,052) (1,063) (2,115) Georgia Power Company (1,434) (1,121) (2,555) Gulf Power Company (321) (253) (574) Mississippi Power Company (371) (274) (645) Savannah Electric and Power Company (77) (63) (140) Southern Electric Generating Company (83) (86) (169) Southern Electric International, Inc. (20) (40) (60) Southern Electric Railroad (47) (68) (115) Subtotal (3,405) (2,969) (6,374) Nonassociated Companies - - - TOTAL 0 0 0 ( ) Denotes red figure. SUMMARY: Fuel services performed by the service company consists of acting as agent on behalf of all the system operating companies on fossil related matters as defined in an operating agreement with each company. /TABLE 12 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED 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 LABOR EXPENSES TOTAL ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED NOT APPLICABLE TOTAL /TABLE 13 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE VIII MISCELLANEOUS CURRENT AND ACCRUED ASSETS 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 BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 174 - MISCELLANEOUS CURRENT AND ACCRUED ASSETS - - NOT APPLICABLE /TABLE 14 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE IX MISCELLANEOUS DEFERRED DEBITS INSTRUCTIONS: Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each class.
BALANCE AT BALANCE AT BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS New York State Teachers Retirement System 77 77 Deposit for Georgia Sales and Use Tax 13 13 Wilsonville Clean-up 394 448 Fixed Asset Deferred Until 1993 251 - Expenses Deferred Until 1993 180 - Expenses Deferred Until 1994 - 76 Total 915 614 /TABLE 15 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE X RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES 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 25,081 Total amount billed during current year as follows: Associate Companies Clean Coal Projects: Alabama Power Company (2,208) Georgia Power Company (3,364) Gulf Power Company (577) Mississippi Power Company (414) Savannah Electric & Power Company (33) Southern Electric Generating Company (312) Air Quality Studies (162) Combustion and Fuel Effects (773) Research Administration (557) Flue Gas Treatment-Gen Evaluation (221) Particulate Control Studies (344) Water and Waste Management Research (490) Advanced Energy Systems (1,777) Thermal & Fluid Sciences (196) R&D Tech. Econ Assessments (193) Non-Associate Companies: U.S. Department of Energy Engineering Development of Selective Oil Agglomeration (183) EPT Coal Quality (14) Hot Gas Cleanup (7,022) Clean Coal Technology (6,239) Electric Power Research Institute 10MW High Sulphur Coal Fabric Filter Pilot Plant (2) TOTAL 0 ( ) Denotes red figure. /TABLE 16 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XI - PROPRIETARY CAPITAL
NUMBER OF PAR OR STATED OUTSTANDING ACCOUNT SHARES VALUE CLOSE NUMBER CLASS OF STOCK AUTHORIZED PER SHARE OF PERIOD 201 COMMON STOCK NO. OF SHARES ISSUED 17,000 50.00 14,500 TOTAL AMOUNT 725 INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which gave rise to the reported amounts. DESCRIPTION AMOUNT ACCOUNT 211 MISCELLANEOUS PAID-IN CAPITAL 56 ACCOUNT 215 APPROPRIATED RETAINED EARNINGS - TOTAL 56 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 nonassociates 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 BALANCE AT BEGINNING OR DIVIDENDS CLOSE DESCRIPTION OF YEAR (LOSS) PAID OF YEAR ACCOUNT 216 UNAPPROPRIATED RETAINED EARNINGS - - - - TOTAL - - - - /TABLE
17 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XII - LONG-TERM DEBT 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 OBLIG DATE BALANCE AT BALANCE AT CLASS & SERIES OF INTEREST AMOUNT BEGINNING 1/ CLOSE NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR ADDITIONS DEDUCTIONS OF YEAR ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES: NOT APPLICABLE ACCOUNT 224 - OTHER LONG-TERM DEBT: Notes Payable New York State Teacher's Retirement System 4/01/2010 9.75 12,000 9,855 - 9,855 - Bankers Trust Company 9/01/97 8.51 25,000 25,000 - 25,000 - Wachovia 9/9/96 4.62 10,000 - 10,000 - 10,000 CIBC, Inc. 9/9/97 4.94 15,000 - 15,000 - 15,000 Subtotal 62,000 34,855 25,000 34,855 25,000 OTHER LONG-TERM DEBT: CAPITAL LEASE OBLIGATION Taylor and Mathis 02/01/2011 9.25 7,225 6,199 - 155 6,044 Taylor and Mathis 02/01/2011 13.00 41,551 43,554 - 122 43,432 Subtotal 48,776 49,753 - 277 49,476 TOTAL 110,776 84,608 25,000 35,132 74,476 1/ GIVE AN EXPLANATION OF DEDUCTIONS: NYSTRS - Deductions of $9,854,699.85 transferred to current maturities. Bankers Trust - Deductions of $25,000,000 is redemption of debt. Taylor and Mathis - Deductions of $277,684.77 transferred to current maturities. /TABLE 18 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES 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 BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES The Southern Company 7,840 4,000 TOTAL 7,840 4,000 ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES The Southern Company - - Alabama Power Company 21,247 22,396 Georgia Power Company 12,397 10,655 Gulf Power Company 358 1,208 Mississippi Power Company 275 311 Savannah Electric and Power Company 15 11 Southern Electric Generating Company 28 12 Southern Electric International, Inc. - 274 Southern Nuclear Operating Company 6,271 6,133 TOTAL 40,591 41,000 ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES Incentive Pay 14,040 13,037 Vacation Clearing Account 10,465 11,166 Employee Group Insurance Premiums 2,959 2,903 Early Retirement Benefits 1,897 1,758 Productivity Improvement Program 1,097 1,350 Accumulated Provision for Major Overhaul of Aircraft 770 762 Supplemental Pensions and Benefits 727 996 Department of Energy - 438 Flex and Save Benefits 177 228 Post Employment Benefits - 68 Workmen's Compensation Awards 55 17 Severence Pay - 50 Employee Travel - Diners Club 29 - Metro Life Advance-Current 20 151 /TABLE 18A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES (Continued)
BALANCE AT BALANCE AT BEGINNING CLOSE OF DESCRIPTION OF YEAR YEAR ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES Wages - Regular Part-Time Employees 24 28 Payroll - General 13 20 Miscellaneous (9) - 17 Miscellaneous (4) 18 - TOTAL 32,291 32,989 /TABLE 19 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES General Southern Company Services, Inc. (the "Company") follows the Uniform System of Accounts prescribed by the Securities and Exchange Commission ("SEC") for service companies, as amended, effective January 1, 1980. The Company has no earnings or retained earnings since it primarily renders services at cost to its parent company, The Southern Company, and to that company's subsidiaries, as further discussed in Note 2. Income Taxes The Company is included in the consolidated federal income tax return with The Southern Company and its subsidiaries. Federal income tax deferrals primarily resulting from the use of accelerated depreciation are fully utilized and accounted for by the operating subsidiaries of The Southern Company. Pension Costs The Company has a defined benefit, trusteed, noncontributory pension plan which covers substantially all regular employees. The Company uses the "entry age normal method with frozen initial liability" actuarial method for funding purposes, subject to limitations under federal income tax regulations. The Financial Accounting Standards Board (FASB) Statement No. 87, "Employers' Accounting for Pensions," requires use of the "projected unit credit" actuarial method for financial reporting purposes. 19A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) 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. The following table sets forth the defined benefit plan's funded status using the projected unit credit method as of December 31, 1993 and 1992: 1993 1992 (In Thousands) Actuarial present value of benefit obligations: Vested benefits $141,444 $114,289 Nonvested benefits 7,946 6,580 Accumulated benefit obligation 149,390 120,869 Additional amounts related to projected salary increases 63,131 69,227 Projected benefit obligation 212,521 190,096 Less: Fair value of plan assets, primarily equity and fixed-income securities 327,208 288,232 Unrecognized net gain (104,658) (87,315) Unrecognized prior service cost 6,151 6,527 Unrecognized net transition asset (14,442) (15,552) Prepaid pension costs $ 1,738 $ 1,796 The rates assumed in the actuarial calculations were as follows: 1993 1992 Discount 7.5% 8.0% Annual salary increase 5.0% 6.0% Long-term return on plan assets 8.5% 8.5% 19B ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) 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. The components of net pension cost are shown below: 1993 1992 (In Thousands) Benefits earned during the year $ 8,865 $ 8,043 Interest cost on projected benefit obligation 14,893 13,599 Actual return on plan assets (41,954) (13,305) Net amortization and deferral 18,255 (7,784) Net pension costs $ 59 $ 553 The Company incurred additional expenses of approximately $1,500,000 and $2,100,000 in 1993 and 1992, respectively, related to severance benefits under a work force reduction program. Other Post Retirement Benefits The Company also provides certain health care and life insurance benefits for retired employees. Substantially all employees may become eligible for these benefits when they retire. The Company recognizes these benefit costs on an accrual basis. During 1993 and 1992, expenses incurred to provide these benefits were approximately $7,000,000 and $5,100,000, respectively. Effective January 1, 1993, Southern Company Services, Inc. adopted FASB Statement No. 106, "Employers' Accounting for Post Retirement Benefits Other Than Pensions". These rules require that the cost of such benefits be accounted for on an accrual basis, using a specified actuarial method, "benefit/years-of-service". The method utilized by the Company is on a prospective basis where costs will be recognized over a period of 20 years, commencing in 1993. 19C ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) 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. The following table sets forth the funded status of the plans as of December 31, 1993: Postretirement Medical Life 1993 1993 (In Thousands) Actuarial present value of benefit obligation: Retirees and Dependents $12,668 $ 6,731 Employees eligible to retire 4,397 - Other employees 30,365 10,716 Accumulated benefit obligations 47,430 17,447 Less: Fair value of plan assets 13,773 105 Unrecognized net loss (gain) 5,213 (1,394) Unrecognized transition obligation 18,901 6,682 Accrued liability recognized in the Balance Sheet $ 9,543 $12,054 The rates assumed in the actuarial calculations were as follows: Discount 7.5% Annual salary increase 5.0 Long-term return on plan assets 8.5 19D ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) 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. The components of net periodic post retirement costs for 1993 are as follows: Postretirement Medical Life 1993 1993 (In Thousands) Benefits earned during the year $1,719 $ 686 Interest cost on accumulated benefit obligation 2,957 1,365 Amortization of transition obligation over 20 years 995 352 Actual return on plan assets (1,774) (8) Net amortization and deferral 754 - Net postretirement cost $4,651 $2,395 Early Retirement Program In February 1994, the Company announced an early retirement program that would be offered to employees who are 55 years of age with 10 years of accredited service. Costs related to this program are estimated to be approximately $25.7 million. These costs will be charged to income during the first quarter of 1994. Property, Equipment, and Depreciation and Amortization Property and equipment, including any interest capitalized during construction, are recorded at cost. Depreciation and amortization are provided on the straight-line method over the estimated economic life of the related asset (ranging from 5 to 12 years). Leasehold improvements are amortized over the lives of the respective leases. On retirement or sale of assets, the cost of such assets and the related accumulated depreciation are removed from the accounts, and the gain or loss, if any, is credited or charged to income. 19E ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. 2. SERVICE AGREEMENTS The Southern Company and each of its operating subsidiaries (Alabama Power Company, Georgia Power Company, Gulf Power Company, Mississippi Power Company, and Savannah Electric and Power Company), Southern Electric Generating Company (an operating subsidiary owned equally by Alabama Power Company and Georgia Power Company), Southern Electric International, Inc. (a subsidiary of The Southern Company which designs, builds, owns, and operates power production facilities and provides a broad range of technical services to industrial companies and utilities in the United States and a number of international markets), Southern Development and Investment Group, Inc. (a subsidiary of The Southern Company which researches and develops new business opportunities), Southern Nuclear Operating Company (a subsidiary of The Southern Company which provides services to the Southern electric system nuclear power plants), and Southern Electric Railroad Company (a subsidiary of The Southern Company, which provides railroad services to the operating subsidiaries) have entered into agreements with the Company under which the Company renders the following services at cost: general executive and advisory services, general engineering, design engineering, purchasing, accounting and statistical, finance and treasury, tax, insurance and pension, rate, budgeting, business promotion and public relations, employee relations, systems and procedures, and other services with respect to business and operations and, in the case of operating subsidiaries, power pool operations. The agreements shall be canceled to the extent and from the time that performance thereunder conflicts with any rule, regulation, or order of the SEC adopted before or after the execution of the agreements. 3. LONG-TERM OPERATING LEASES The rental obligations for noncancelable operating leases total approximately $83,800,000 for the years 1994 through 2007, including $8,300,000 in 1994, $8,200,000 in 1995, $8,100,000 in 1996, $6,900,000 in 1997, and $5,800,000 in 1998. 19F ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. 4. LONG-TERM DEBT AND NOTES PAYABLE - OTHER Details of long-term debt and notes payable - other at December 31, 1993 are as follows: Due in Due After 1994 1994 (In Thousands) Long-term debt Notes payable: 9 3/4% due 1994 $ 9,855 $ - 4.62% due 1996 - 10,000 4.94% due 1997 - 15,000 9,855 25,000 Capitalized lease obligations: 9 1/4% building lease 155 6,044 13% building lease 122 43,432 277 49,476 Total long-term debt $10,132 $74,476 Short-term debt Notes payable - other: 3.40% due 1/3/94 $ 5,500 $ - 3.50% due 1/3/94 5,000 - 3.50% due 1/10/94 3,000 - 3.375% due 1/10/94 5,000 - Total short-term debt $18,500 $ - The Southern Company has guaranteed the payment of the above notes and the rental payments relating to the 13% building lease. In September 1993, the Company retired $25 million of 8.51% note payable to Bankers Trust Company due September 1, 1996 and 1997. In connection with such retirement of the above note, the Company paid a $637,500 penalty which was charged to income. 19G ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. In September 1993, the Company issued $10 million of 4.62% notes payable due 1996 to Wachovia Bank of Georgia and $15 million of 4.94% notes payable due 1997 to CIBC, Inc. Maturities over the next five years of the Company's long-term debt outstanding at December 31, 1993 are as follows: 1994--$10,132,000; 1995--$428,000; 1996--$10,598,000; 1997--$15,792,000; 1998--$1,011,000; thereafter--$46,647,000. The lease agreement for the 13% building lease provides for payments which do not cover the interest requirements for the first eight years of the lease. The accrued interest in excess of the lease payments is included in the lease obligation. During 1993, the aggregate lease payments were sufficient to cover the accrued interest and began to reduce the capitalized lease obligation. Assets acquired under capital leases are recorded in the Company's balance sheets as office building. The net book value of assets acquired under capitalized leases was approximately $32,340,000 and $34,224,000 at December 31, 1993 and 1992, respectively. In January 1994, Southern Company Services, Inc. sold to Orchard L.L.C. the office building located at 800 Shades Creek Parkway in Birmingham. As a result of this sale, the obligation to New York State Teacher's Retirement System was retired. The Company at that time entered into a four year operating lease with Orchard. 19H ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. Financial Instruments In accordance with FASB Statement No. 107, "Disclosure About Fair Value of Financial Instruments", all financial instruments of the Company - for which the carrying amount does not approximate fair value - are shown in the table below as of December 31: Long-Term Debt Carrying Fair Amount Value (In Millions) 1993 $34.9 $34.5 1992 $35.1 $36.4 The fair values for long-term debt were based on closing prices of comparable instruments. 5. PURCHASE COMMITMENTS The Company has significant purchase commitments for computer hardware, software and radio communications equipment. At December 31, 1993, future expenditures for these commitments are estimated to be up to $149,500,000 as follows: Year Ending December 31 Amount (In Thousands) 1994 $107,100 1995 40,000 After 1995 2,400 Total $149,500 19I ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. 6. RETAIL RATEPAYERS' SUITS In March 1993, several retail ratepayers of Georgia Power filed a civil complaint in the Superior Court of Fulton County, Georgia, against Georgia Power, The Southern Company, the system service company, and Arthur Andersen & Co. The complaint alleged that Georgia Power obtained excessive rate increases by improper accounting for spare parts and sought actual damages estimated by the plaintiffs to be in excess of $60 million - plus treble and punitive damages - for alleged violations of the Georgia Racketeer Influenced and Corrupt Organizations Act and other state statutes, statutory and common law fraud, and negligence. These state law allegations were substantially the same as those included in a 1989 suit brought in federal district court in Georgia. That suit and similar ones filed in Alabama, Florida, and Mississippi federal courts were subsequently dismissed. The defendants' motions to dismiss the current complaint were granted by the Superior Court of Fulton County, Georgia, in July 1993. In January 1994, the plaintiffs' appeal of the dismissal to the Supreme Court of Georgia was rejected, and this matter is concluded. 20 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XV STATEMENT OF INCOME
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR INCOME 457 Services rendered to associate companies 344,202 315,492 458 Services rendered to nonassociate companies 28,016 30,355 421 Miscellaneous income or loss 92 164 Total Income 372,310 346,011 EXPENSE 920 Salaries and wages 165,257 149,279 921 Office supplies and expenses 46,220 45,972 922 Administrative expense transferred- credit - - 923 Outside services employed 62,800 56,398 924 Property insurance 1,002 990 925 Injuries and damages 271 253 926 Employee pensions and benefits 22,556 19,252 928 Regulatory commission expense 100 22 930.1 General advertising expenses - - 930.2 Miscellaneous general expenses 6,238 5,269 931 Rents 8,373 8,551 932 Maintenance of structures and equipment 16,615 16,754 403 Depreciation and amortization expense 19,571 19,151 408 Taxes other than income taxes 12,713 11,258 409 Income taxes 3 663 410 Provision for deferred income taxes - - 411 Provision for deferred income taxes - credit - - 411.5 Investment tax credit - - 426.1 Donations 587 631 426.5 Other deductions - - 427 Interest on long-term debt 8,409 10,609 430 Interest on debt to associate companies 142 16 431 Other interest expense 1,453 943 Total Expense 372,310 346,011 Net Income or (Loss) - - /TABLE 21 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) ANALYSIS OF BILLING ASSOCIATE COMPANIES ACCOUNT 457
DIRECT INDIRECT COMPENSAT'N TOTAL COSTS COSTS FOR USE AMOUNT NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED 457-1 457-2 457-3 The Southern Company $ 9,327 $ 2,763 $ 478 $ 12,568 Alabama Power Company 50,066 16,840 2,192 69,098 Georgia Power Company 91,016 31,822 3,811 126,649 Gulf Power Company 15,025 5,057 663 20,745 Mississippi Power Company 19,671 7,953 824 28,448 Savannah Electric & Power Company 3,771 1,629 149 5,549 Southern Electric Generating Company 761 374 31 1,166 Southern Electric International, Inc. 12,019 5,593 406 18,018 The Southern Development and Investment Group, Inc. 18 14 2 34 Southern Nuclear Operating Company 42,923 17,358 1,364 61,645 Southern Railroad 188 88 6 282 TOTAL $244,785 $89,491 $9,926 $344,202 /TABLE
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) ANALYSIS OF BILLING NONASSOCIATE COMPANIES ACCOUNT 458 DIRECT INDIRECT COMPENSATION EXCESS TOTAL COSTS COSTS FOR USE TOTAL OR AMOUNT NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED 458-1 458-2 458-3 458-4 Electric Power Research Institute $ 811 $ 55 $ 2 $ 868 $ 0 $ 868 Florida Power & Light Co./Jacksonville Electric Authority/ City of Tallahassee 108 7 0 115 0 115 MPX Systems, Inc. 115 8 0 123 0 123 Department of Energy 23,319 1,567 70 24,956 0 24,956 Oglethorpe Power Corporation 1,604 108 5 1,717 0 1,717 Powerco Federal Credit Union 8 1 0 9 0 9 Southern System Master Retirement Trust 213 14 1 228 0 228 TOTAL $26,178 $1,760 $78 $28,016 $0 $28,016 INSTRUCTION: Provide a brief description of the services rendered to each nonassociate company: Electric Power Research Institute - Contract services concerning a catalyst test facility, control system training, a groundwater manual, high-sulfur coal fabric filter pilot plant, bulk transmission system reliability evaluation, an index system for coal combustion by-products, SCL Coal burner project, and FACTS project. Florida Power & Light Co./Jacksonville Electric Authority/City of Tallahassee - Services concerning unit power sales agreement. MPX Systems, Inc. - Services concerning fiber optic transport system. Department of Energy - Contract services concerning clean coal technologies, pressurized fluidized bed combustion studies, advanced integrated heat pump project, integrated gasification combined-cycle systems assessment project, engineering development of selective agglomeration, hot gas cleanup project, and development of a coal quality expert for reducing emissions and power production costs. Oglethorpe Power Corporation - Services concerning weather radar transport, and operating and planning services scheduling fees. Powerco Federal Credit Union - Services concerning telephone equipment usage. Southern System Master Retirement Trust - Services provided by trustee (Bankers Trust) for Southern System Master Retirement Trust. /TABLE
23 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XVI ANALYSIS OF CHARGES FOR SERVICE ASSOCIATE AND NONASSOCIATE COMPANIES ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES TOTAL CHARGES FOR SERVICE DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL COST COST TOTAL 920 SALARIES AND WAGES $134,770 $27,332 $162,102 $3,050 $ 105 $3,155 $137,820 $27,437 $165,257 921 OFFICE SUPPLIES & EXPENSES 36,620 7,578 44,198 1,987 35 2,022 38,607 7,613 46,220 922 ADMINISTRATIVE EXP. TRANSFERRED-CREDIT - - - - - - - - - 923 OUTSIDE SERVICES EMPLOYED 38,532 4,824 43,356 19,435 9 19,444 57,967 4,833 62,800 924 PROPERTY INSURANCE 339 660 999 2 1 3 341 661 1,002 925 INJURIES AND DAMAGES - 271 271 - - - - 271 271 926 EMPLOYEE PENSIONS & BENEFITS 3,639 18,621 22,260 1 295 296 3,640 18,916 22,556 928 REGULATORY COMMISSION EXPENSE 74 1 75 25 - 25 99 1 100 930.1 GENERAL ADVERTISING EXPENSES - - - - - - - - - 930.2 MISCELLANEOUS GENERAL EXPENSES 4,567 (813) 3,754 1,577 907 2,484 6,144 94 6,238 931 RENTS 4,295 3,986 8,281 40 52 92 4,335 4,038 8,373 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 9,930 6,581 16,511 26 78 104 9,956 6,659 16,615 403 DEPRECIATION & AMORTIZATION EXPENSE 10,207 9,242 19,449 34 88 122 10,241 9,330 19,571 408 TAXES OTHER THAN INCOME TAXES 1,767 10,755 12,522 1 190 191 1,768 10,945 12,713 409 INCOME TAXES 1 2 3 - - - 1 2 3 410 PROVISION FOR DEFERRED INCOME TAXES - - - - - - - - - 411 PROVISION FOR DEFERRED INCOME TAXES CREDIT - - - - - - - - - 411.5 INVESTMENT TAX CREDIT - - - - - - - - - 426.1 DONATIONS 136 451 587 - - - 136 451 587 426.5 OTHER DEDUCTIONS - - - SUBTOTAL EXPENSES = 244,877 89,491 334,368 26,178 1,760 27,938 271,055 91,251 362,306 INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ( ) Denotes red figure. /TABLE
23A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XVI ANALYSIS OF CHARGES FOR SERVICE ASSOCIATE AND NONASSOCIATE COMPANIES ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES TOTAL CHARGES FOR SERVICE DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL COST COST TOTAL 427 INTEREST ON LONG-TERM DEBT - - 8,331 - - 78 - - 8,409 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES - - 142 - - - - - 142 431 OTHER INTEREST EXPENSE - - 1,453 - - - - - 1,453 TOTAL EXPENSES = 244,877 89,491 344,294 26,178 1,760 28,016 271,055 91,251 372,310 421 MISCELLANEOUS GAIN (92) - (92) - - - (92) - (92) TOTAL COST OF SERVICE = $244,785 $89,491 $344,202 $26,178 $1,760 $28,016 $270,963 $91,251 $372,218 /TABLE
24 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XVII SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION DEPARTMENT OR SERVICE FUNCTION Finance Human Total and Governmental Resources and Information DESCRIPTION OF ITEMS Amount Engineering Executive Accounting Affairs Administration Resources 920 SALARIES AND WAGES $165,257 $55,137 $3,173 $15,525 $ 896 $ 8,977 $ 37,003 921 OFFICE SUPPLIES AND EXPENSES 46,220 6,136 390 3,675 406 2,400 24,455 922 ADMINISTRATIVE EXPENSE TRANSFERRED-CREDIT - - - - - - - 923 OUTSIDE SERVICES EMPLOYED 62,800 13,953 640 4,176 1,524 4,774 9,369 924 PROPERTY INSURANCE 1,002 226 5 63 3 43 168 925 INJURIES AND DAMAGES 271 43 1 12 - 8 30 926 EMPLOYEE PENSIONS & BENEFITS 22,556 6,310 231 1,838 87 1,169 4,286 928 REGULATORY COMMISSION EXPENSE 100 - - 41 - 25 - 930.2 MISCELLANEOUS GENERAL EXPENSES 6,238 360 229 650 414 3,436 1,324 931 RENTS 8,373 1,300 27 77 38 491 2,493 932 MAINTENANCE OF STRUCTURES & EQUIP 16,615 2,086 169 783 20 1,264 5,768 403 DEPRECIATION & AMORTIZATION EXPENSE 19,571 2,764 161 1,114 50 1,422 10,547 408 TAXES OTHER THAN INCOME TAXES 12,713 4,272 104 1,181 41 733 3,171 409 INCOME TAXES 3 - - - - - - 410 PROVISION FOR DEFERRED INCOME TAXES - - - - - - - 411 PROVISION FOR DEFERRED INCOME TAXES-CREDIT - - - - - - - 426.1 DONATIONS 587 1 57 - 51 26 - 427 INTEREST ON LONG-TERM DEBT 8,409 846 267 1,393 22 757 3,619 430 INTEREST ON DEBT TO ASSOCIATE CO. 142 22 1 6 1 10 53 431 OTHER INTEREST EXPENSE 1,453 216 10 54 23 101 504 TOTAL EXPENSES 372,310 93,672 5,465 30,588 3,576 25,636 102,790 421 MISCELLANEOUS GAIN (92) (30) (3) (19) (2) (15) 70 INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System Account) ( ) Denotes red figure. TOTAL COSTS = $372,218 $93,642 $5,462 $30,569 $3,574 $25,621 $102,860 /TABLE
25 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) SCHEDULE XVII SCHEDULE OF EXPENSE DISTRIBUTION BY DEPARTMENT OR SERVICE FUNCTION DEPARTMENT OF SERVICE FUNCTION Planning Research and Corp Control ACCOUNT Internal Market Research Public Environmental System Accounting Administrative NUMBER Audit and Support Production Relations Affairs Aircraft Use and General 920 $5,093 $4,614 $19,081 $1,912 $ 3,912 $2,387 $1,819 $ 5,728 921 463 902 2,024 1,082 2,554 635 - 1,098 922 - - - - - - - - 923 262 4,458 2,395 414 20,052 42 - 741 924 20 17 74 9 15 11 - 348 925 4 3 14 2 3 2 - 149 926 632 521 2,163 237 455 308 - 4,319 928 - 34 - - - - - - 930.2 161 (47) 228 103 66 (8) 116 (794) 931 545 7 492 12 132 23 - 2,736 932 110 295 1,130 111 187 3,025 - 1,667 403 158 456 1,114 131 426 1,190 - 38 408 401 357 1,475 150 305 188 - 335 409 - - - - - - - 3 410 - - - - - - - - 411 - - - - - - - - 426.1 - - 18 434 - - - - 427 158 386 446 176 80 242 - 17 430 1 3 8 1 3 33 - - 431 14 32 79 11 26 311 71 1 Expenses 8,022 12,038 30,741 4,785 28,216 8,389 2,006 16,386 421 (5) (7) (8) (3) - (60) - (10) TOTAL COSTS $8,017 $12,031 $30,733 $4,782 $28,216 $8,329 $2,006 $16,376 ( ) Denotes red figure. /TABLE 26 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) DEPARTMENTAL ANALYSIS OF SALARIES ACCOUNT 920 DEPARTMENTAL SALARY EXPENSE
NAME OF DEPARTMENT INCLUDED IN AMOUNTS BILLED TO PERSONNEL Indicate each department TOTAL PARENT OTHER NON END OF or service function AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR Engineering $ 55,137 $ 72 $ 53,677 $1,388 882 Executive 3,173 720 2,453 - 10 Finance & Accounting 15,525 1,165 14,205 155 253 Governmental Affairs 896 14 882 - 9 Human Resources & Admin 8,977 50 8,927 - 168 Information Resources 37,003 423 36,323 257 590 Internal Auditing 5,093 37 5,056 - 84 Planning Marketing Research & Support 4,614 741 3,867 6 74 Production 19,081 19 18,893 169 281 Public Relations 1,912 356 1,556 - 33 Research & Environmental Affairs 3,912 26 3,137 749 59 System Aircraft 2,387 345 2,042 - 47 Corporate Control Accounting Use 1,819 697 1,122 - - Administrative & General 5,728 198 5,099 431 - TOTAL $165,257 $4,863 $157,239 $3,155 2,490 ( ) Denotes red figure. /TABLE 27 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Legal Services American Electric Power 1 Riverside Plz, Columbus,OH 43216 NA $ 55 Balch & Bingham P.O.Box 306, B'ham, AL 35201 NA 1,501 Crowell and Moring 1001 Pennsylvania Ave,Wash, DC 20004 NA 26 Dillion, Read & Co, Inc. 535 Madison Ave., New York, NY 10022 NA 66 Edison Electric Institute 701 Pennsylvania Ave, Wash, DC 20004 NA 155 Hunton and Williams P.O.Box 18936, Washington, DC 20036 NA 85 Keller and Heckman 1001 G St, Washington, DC 20001 NA 760 King & Spalding 191 Peachtree St., Atlanta, GA 30303 NA 151 Lewis & Lewis P.O.Box 88, Waynesboro, GA 30830 NA 30 Mayer, Brown & Platt 787 7th Ave., Suite 2400,NY,NY 10019 NA 70 Troutman, Sanders, Lockerman & Ashmore 600 Peachtree St.,NE,Atlanta,GA 30308 NA 1,536 Nine Other Items (less than $25,000 paid to other than Associate Cos.) Aggregate NA 46 4,481 Auditing Service Arthur Andersen & Co. 133 Peachtree St, Atlanta, GA 30303 NA 1,008 Two Other Items (less than $25,000 paid to other than Associate Cos.) Aggregate NA 20 1,028 (Continued on Page 27A) /TABLE 27A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Engineering Services Adia Services, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 62 Advanced R&D, Inc. P.O.Box 540747,Orlando,FL 32854-0747 NA 135 Alabama Power Company P.O.Box 2641, B'ham, AL 35291 A 181 Ardaman & Associates P.O.Box 593003, Orlando, FL 32859 NA 33 BE&K Engineering Co. P.O.Box 102466,Atlanta,GA 30368-0466 NA 8,817 Bechtel Power Corp. P.O.Box 905168, Charlotte, NC 28290 NA 213 Brock & Blevins, Inc. 5000 Calhoun Ave.,P.O.Box 71966, Chattanooga, TN 37407 NA 54 Chiyoda Corporation P.O.Box 10, Tsurumi, Yokohama, Japan NA 69 Clay Knapp 2314 S. Ellis St., Lakewood,CO 80228 NA 31 Combustion Power Co. 1020 Marsh Rd., Suite 100, Menlo Park, CA 94025 NA 178 Comprehensive Computer 5098 Post Oak Tritt Rd., Consulting, Inc. Roswell, GA 30075 NA 39 Ellard Construction, Inc. P.O.Box 101477, Irondale Station, Birmingham, AL 35210 NA 452 Enclean, Inc. P.O.Box 71820, Chicago, IL 60694-1820 NA 75 Energy & Environmental University of North Dakota, Box 8164, Research Center University Station, Dept of Grants, Grand Forks, ND 58202 NA 1,301 Energy Technology One Technology, Suite I-809 Consultants, Inc. Irvine, CA 92718 NA 112 EQE, Inc. 44 Montgomery St., Suite 3200, San Francisco, CA 94104 NA 30 (Continued on Page 27B) /TABLE 27B ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Flame Refractories, Inc. P.O.Box 65561, Charlotte, NC 28265 NA 68 Foster Wheeler Energy Corp. P.O.Box 360100, Pittsburgh, PA 15251 NA 153 Foster Wheeler USA Corp. P.O.Box 360100, Pittsburgh, PA 15251 NA 2,269 Foxboro Company P.O.Box 905014, Charlotte, NC 28290 NA 54 Georgia Power Company 333 Piedmont Ave, Accts Rec, 12th Fl, Atlanta, GA 30308 A 270 Gulf Power Company P.O.Box 1151, Pensacola, FL 32520 A 4,927 Hayes Tool & Eng. Co. c/o Barnett Bank/Deposit #161567671 150 Teequista Dr.,Tequesta,FL 33469 NA 34 I.C.S. P.O.Box 101548, Atlanta, GA 30392 NA 35 Merz and McLellan, AG Gewerbebank Baden, Bahnhofplatz 1, Baden, Switzerland NA 108 Mississippi Power Co. P.O.Box 4079, Gulfport, MS 39501 A 47 Monex Resources, Inc. 45 NE Loop 410, Suite 700, San Antonio, TX 78216 NA 80 Mustang Engineering, Inc. P.O.Box 4848, Monroe, LA 71211-4848 NA 138 The M.W. Kellogg Co. P.O.Box 299502, Houston,TX 77299-0502 NA 4,388 Nolon Multimedia 22A Commercial Blvd., Navato, CA 94949 NA 45 Performance Development Corp. 29 Airpark Rd., Princeton, NJ 08540 NA 41 Praxis Engineers, Inc. 852 North Hillview Dr, Milpatis, CA NA 27 Radian Corporation P.O.Box 841687,Dallas, TX 75284-1687 NA 959 Seatec, Inc. P.O.Box 127, Warrior, AL 35180 NA 148 Software Technical 3020 Holcomb Bridge Rd., Services, Inc. Norcross, GA 30071 NA 34 (Continued on page 27C) /TABLE 27C ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Southern Electric Int'l 900 Ashwood Pkwy, Suite 500, Atlanta, GA 30338 A 270 Southern Research Institute P.O.Box 11407, Drawer 0375, Birmingham, AL 35246-0375 NA 1,757 Spectrum Systems, Inc. 3410 W Nine Mile Rd, Pensacola,FL 32526 NA 146 Tempworld P.O.Box 360161M, Pittsburgh,PA 15250 NA 27 U of GA Research Business Svcs Bldg, Rm 102, Foundation Athens, GA 30602 NA 119 Viatech Services, Inc. P.O.Box 531135, Birmingham, AL 35253 NA 38 Woodward-Clyde Consultants 2020 E. 1st St., Suite 400, Santa Ana, CA 92705 NA 28 W.S. Pitts Consulting,Inc. 5505 Creedmoor Rd., Suite 216, Raleigh, NC 27612 NA 46 One Hundred Twenty-One Other Items (less than $25,000 paid to other than Associate Cos.) Aggregate NA 632 28,670 (Continued on page 27D) /TABLE 27D ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Other Services A. Foster Higgins & Co. P.O.Box 905235, Charlotte, NC 28290 NA 34 A&C Enercom P.O.Box 930246, Atlanta, GA 31193 NA 77 Access Inc. P.O.Drawer 566428, Atlanta, GA 30356 NA 119 Acmar Regional Landfill P.O.Box 144, Moody, AL 35004 NA 97 Adia Services, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 915 ADM Associates, Inc. 3239 Ramos Circle,Sacremento,CA 95827 NA 35 ADP Proxy Services P.O.Box 23487, Newark, NJ 07189 NA 216 Agro Power Development P.O.Box 250, Milltown, NJ 08850 NA 34 Alabama Power Company P.O.Box 2641, Birmingham, AL 35291 A 899 Allison-Smith Company P.O.Box 20215, Station N, Atlanta, GA 30325 NA 31 Alternative Resource Corp. P.O.Box 94020, Palatine, IL 60094 NA 75 Analytical Tech. Inc. P.O.Box 840436, Dallas, TX 75284 NA 48 Andersen Consulting 133 Peachtree St.,NE, Atlanta, GA 30303 NA 265 Application Group, Inc. 200 Pine St., Suite 800 San Francisco, CA 94104 NA 63 Arko Executive Services, 2840 Mount Wilkinson Parkway, Inc. Suite 120, Atlanta, GA 30339 NA 303 Arthur Andersen & Co. 133 Peachtree St,NE, Atlanta,GA 30303 NA 831 ASAP Software Express, Inc. P.O.Box 91898, Chicago, IL 60693 NA 131 Atkearney P.O.Box 96796, Chicago, IL 60693 NA 133 (Continued on page 27E) /TABLE 27E ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Atlantic Aerial Surveys 208 Exchange Place, Huntsville, AL 35806 NA 34 Auburn University RBO Library, Auburn, AL 36849 NA 32 Auburn University 301 Samford Hall, Auburn, AL 36849 NA 29 Automated Design Systems 1000 Holcombe Woods Pkwy, Suite 210 Roswell, Ga 30076 NA 28 Barakat & Chamberlin, Inc. 1800 Harrison St., 18th Floor, Oakland, CA 94612 NA 32 BE&K Engineering Co. P.O.Box 102466, Atlanta, GA 30368 NA 47 Blankenship & Seay, Inc. Suite 304 2204 Lakeshore Dr, Birmingham, AL 35209 NA 44 Blue Ridge Resource Group 415 Woodlawn Ave.,Greensboro,NC 27401 NA 68 BMF&R, Inc. 721 Rt. 202-206, Bridgewater,NJ 08807 NA 50 Bob Andrews 4100 Highland Cir., B'ham, AL 35213 NA 75 Booke & Company P.O.Box 75157, Charlotte, NC 28295 NA 30 Booz-Allen & Hamilton, Inc. P.O.Box 10655, Newark, NJ 07193-0655 NA 554 Bowne of Atlanta, Inc. P.O.Box 250288, Atlanta, GA 30325 NA 133 Harllee Branch, Jr. 3106 Nancy Creek Rd.,NW, Atlanta, GA NA 40 Brandon Systems Corp. G.P.O.Box 5222, New York, NY 10087 NA 28 Brannon & Tully 3690 Holcomb Bridge Rd., Norcross, GA 30092 NA 159 Brenda L. Beasley 1917 Bill Murdock Rd., Marietta, GA 30062 NA 26 Business Information P.O.Box 8500-S2635, Technology, Inc. Philadelphia, PA 19178 NA 169 (Continued on page 27F) /TABLE 27F ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Cameron & Associates, Inc. 6100 Lake Forest Dr., Suite 550 Atlanta, GA 30328 NA 112 Carithers-Wallace-Courtnay P.O.Box 1674, Atlanta, GA 30301 NA 35 Climate Control Systems, Inc. 501 25th St.,South Irondale,AL 35210 NA 33 Comdisco Disaster Recovery Services, Inc. P.O.Box 91753, Chicago, IL 60693 NA 101 Comdisco Disaster Recovery Services, Inc. 6111 N. River Rd., Rosemont, IL 60018 NA 30 Comprehensive Computer 5098 Post Oak Tritt Rd., Consulting, Inc. Roswell, GA 30075 NA 1,706 Compupro Consulting Serv. 6255 Barfield Rd., Suite 150 Atlanta, GA 30328 NA 71 Computer People, Inc. P.O.Box 1213 Dept 765,Newark,NJ 07101 NA 197 Computerxperts, Inc. 1252 W. Peachtree St., Suite 415 Atlanta, GA 30309 NA 107 Concord Associates, Inc. Suite 560, 1455 Pennsylvania, Ave. Washington, DC 20004 NA 109 Consumermetrics P.O.Box 888246, Atlanta, GA 30356 NA 32 CWM Remedial Services South, Inc. P.O.Box 840185, Dallas,TX 75284-0185 NA 58 Data Management P.O.Box 93607, Atlanta, GA 30377 NA 50 Data Resources, Inc. /McGraw Hill P.O.Box 5-0210,Woburn, MA 02815-0210 NA 110 DCA P.O.Box 100493, Atlanta, GA 303084 NA 44 (Continued on page 27G) /TABLE 27G ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Deloitte & Touche 2000 1st Citizens Bank Plaza, 128 S. Tryson St., Charlotte, NC 28202 NA 67 Draftech Computer Systems P.O.Box 563, Norcross, GA 30091 NA 28 Duff & Phelps, Credit Rating Co. P.O.Box 96834, Chicago, IL 60693 NA 45 Edward T. Houts D/B/A 2738 Chimney Springs Dr., the Ecta Group Marietta, GA 30062 NA 69 Electric Management Associates, Inc. P.O.Box 10552, Newark, NJ 07193 NA 52 Electric Power Research Dept. 1527, P.O.Box 61000, Inst. San Francisco, CA 94161 NA 642 Entre Computer Center 100 Consourse Pkwy, Birmingham, AL 35244 NA 28 Environment Consulting Engineers, Inc. P.O.Box 22668, Knoxville, TN 37933 NA 26 Environmental Services P.O.Box 22668, Knoxville, TN 37933 NA 51 Epley Marketing One Quail Creek Circle, North Services, Inc. Liberty, Iowa 52317 NA 45 EQE, Inc. 44 Montgomery St, Suite 3200, San Francisco, CA 94104 NA 83 ERG, Inc. 400 5th Ave., Waltham, MA 02154 NA 70 Ernst & Young 2121 SanJacinto Ave., Suite 500, Dallas, TX 75201 NA 490 (Continued on page 27H) /TABLE 27H ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Executive Education 1140 Hammond Dr., Suite H-1295, & Management Atlanta, GA 30328 NA 57 Fahlgren Martin, Inc. P.O.Box 1628, Parkersburg, WV 26102 NA 72 Fiber Fuel International 221 Executive Circle, #11, Savannah, GA 31406 NA 50 Foxboro Co. P.O.Box 905014, Charlotte, NC 28290 NA 306 Fox-Morris Associates, One Penn Ctr. at Suburban Station Inc. 1617 JFK Blvd. Suite 210, Philadelphia, PA 19103 NA 30 Frank M. Hyde 4707 Big Oak Bend, Marietta, GA 30062 NA 87 FTP Software, Inc. P.O.Box 4526, Boston, MA 02212 NA 28 The Gallup Organization P.O.Box 3366, Omaha, NE 68176-0280 NA 190 Gartner Group, Inc. P.O.Box 10212, Stamford, CT 06904 NA 182 Gary Jewkes 170 Spalding Mill, Dunwoody,GA 30350 NA 27 Georgia Power Company 333 Piedmont Ave.,Atlanta, GA 30308 A 1,064 Georgia Tech Research Gtices System Laboratories, Georgia Corp.-Attn: Joan M. Institution of Technologies, Incrocci Atlanta, GA 30332 NA 35 Global Utilities Institute of Samford U. Foundation S.U.Box 2311, Birmingham, AL 35229 NA 972 Grace Computer Resources 204 Merchants Dr., Norcross,GA 30093 NA 455 Paul Griffin & Assoc. 1000 Urban Center Pkwy, Suite 250, P.O.Box 43366, Birmingham,AL 35243 NA 49 Gulf Power Company P.O.Box 1151, Pensacola, FL 32520 A 42 Gupta Technologies 1060 Marsh Rd, Menlo Park, CA 94025 NA 62 (Continued on page 27I) /TABLE 27I ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Hallmark, Brooks & 1479 Brockett Rd., Suite 100 Lozier Incorporated Tucker, GA 30084 NA 196 Heat Exchanger Systems 374 Congress St., Boston, MA 02210 NA 32 Hendrick Associates 5 Piedmont Ctr.,Suite 300,Atlanta,GA NA 32 Hewitt Associates P.O.Box 95135, Chicago, IL 60694 NA 276 HMH Associates 18 Hickory Lane, Harold M. Horowitz, PHD New Fairfield, CT 06812 NA 49 H N S Software Inc. 7000 Central Pky, Suite 220, Atlanta, GA 30328 NA 59 Douglass R. Hoadley, 5935 So. Shades Crest Rd., Hoadley & Assoc. Bessemer, AL 35023 NA 25 Hogan & Hartson Columbia Sq, 555 Thirteenth St., NW, Washington, DC 20004-1109 NA 156 Hugh A. Gower 195 Edgemere Way S., Naples,FL 33999 NA 73 The Hunter Group, Inc. P.O.Box 17110, Baltimore, MD 21203 NA 66 Information Management 26750 U.S. Hwy 19 North, Suite 500, Resources Clearwater, FL 34621 NA 230 James Martin & Co. P.O.Box 18089, Merrifield, VA 22118 NA 64 James F. Reinhardt 230 River N. Dr., Suite 100, Atlanta, GA 30346 NA 126 James R. Sapp Management 9068 Tarnwood Circle, Consultant Villa Rica, GA 30180 NA 55 Jeffcoat & Associates, L.P. 5266 Grantswood Rd., B'ham, AL 35210 NA 92 Jeff Smith 30 East 21st St, New York, NY 10010 NA 59 Jefferson G. Zeanah 9430 Huntcliff Trace, Atlanta, GA 30350 NA 50 (Continued on page 27J) /TABLE 27J ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 JES Search Firm, Inc. 3475 Lenox Rd., Suite 970, Atlanta, GA 303026 NA 31 Judy Moriarty Lewis, Inc. 3534 Blue Jay Rd., B'ham, AL 35243 NA 27 Jundt/Capen Associates, 1550 Utica Avenue South, Inc. Suite 950, Minneapolis, MN 55416 NA 120 Keane, Inc. P.O.Box 4201, Boston, MA 02211 NA 73 Kelly Services, Inc. P.O.Box 198477, Atlanta, GA 30384 NA 33 King & Spalding 191 Peachtree St., Atlanta, GA 30303 NA 73 Kyle E. Wilcutt/Axcess Consulting & Training P.O.Box 1235, Roswell, GA 30077 NA 47 Kravetz Associates 671 Timber Ridge Dr., Bartlett, IL 60103 NA 55 Lavonne Poore 45 Kitty Hawk Dr., Stockbridge, GA 30281 NA 34 Law Environmental, Inc. P.O.Box 102051, Atlanta, GA 30368 NA 41 Lynn Edward, Inc. P.O.Box 80814, Conyers, GA 30208 NA 50 Magnus Software Corp. c/o Commercial Bank of Georgia, Attn: Sherri Clower 500 Northridge Rd., Suite 200, Atlanta, GA 303050 NA 35 Management Advances, Inc. P.O.Box 513, Larkspur, CA 94977 NA 211 Manpower Temporary Services P.O.Box 55297, Birmingham, AL 35255 NA 122 Marjiana M. Schumann 1210 Key Terrace, Conyers, GA 30208 NA 89 Marketing Workshop 3294 Medlock Bridge Rd., Suite 200 Norcross, GA 30092 NA 52 Martin Program Development 5088 Victor Trail, Norcross,GA 30071 NA 89 (Continued on page 27K) /TABLE 27K ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 C.V. & R.V. Maudlin 1511 K Street,NW,Washington,DC 20005 NA 49 Mead Data Central, Inc. P.O.Box 100176, Atlanta, GA 30384 NA 47 Media Management Services 6096 South Lima St., Englewood, CO 80111 NA 46 Mercer Management Consulting P.O.Box 3800-28, Boston, MA 02241 NA 63 Merrill Lynch Pierce P.O.Box 12251, Church Street Station Fenner & Smith New York, NY 10249 NA 71 Merz & McLallan, AG Gewerbebank Baden, Bahnhofplatz 1, CH-5400 Baden, Switzerland NA 30 The Mescon Group One Peachtree Center, 303 Peachtree St.,NE, Suite 1620, Atlanta, GA 30308 NA 68 Micro Investment Systems P.O.Box 8599, Atlanta, GA 30306 NA 142 Mississippi Power Co. P.O.Box 4079, Gulfport, MS 39501 A 64 The Mitchell Group 8913 Ellsworth Court, Silver Spring, MD 20910 NA 91 National Economic Research Associates P.O.Box 13917, Newark, NJ 07101 NA 54 National Environmental Strategies P.O.Box 13917, Newark, NJ 07101 NA 214 NationsBank of Georgia, NA P.O.Box 198718, Atlanta, GA 30384 NA 45 Northern Bank Note Company P.O.Box 370, LaGrange, GA 60525 NA 29 Olsten of Georgia, Inc. P.O.Box 1091, Westbury, NY 11590-0219 NA 30 (Continued on page 27L) /TABLE 27L ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 On-Line Consultants 4356 Springfield Dr., Norcross, GA 30092 NA 93 Oracle Corporation P.O.Box 44471, San Francisco,CA 94144 NA 144 Osoft Development Corp. 2964 Peachtree Rd, NE,Suite 350, Atlanta, GA 30305 NA 112 Parks Associates 5310 Harvest Hills Rd., Suite 235, Lock Box 162, Dallas, TX 75230 NA 96 People Soft 1331 N. California Blvd., Walnut Creek, CA 94596 NA 192 Performance Development Corporation 29 Airpark Rd., Princeton, NJ 08540 NA 126 Persoft, Inc. P.O.Box 44953, Madison, WI 53744 NA 29 Peter Osterio Associates 360 Sharon Ind. Way, Swanee,GA 30174 NA 116 Phillip Crosby Associates P.O.Box 260000, Orlando, FL 32819 NA 765 Pony Express Courier P.O.Box 75079, Charlotte, NC 28275 NA 104 Praxis Engineers, Inc. 852 N. Hillview Dr., Charlotte, NC 28275 NA 246 Proudfoor Crosby Sun Bank, NA P.O. Box 620000, Orlando, FL 32891 NA 32 Radian Corp. P.O.Box 841687, Dallas, TX 75284 NA 92 Ralph M. Parsons Co. File # 51790, Los Angeles, CA 90074 NA 76 Real Decisions Corporation 22 Thorndal Circle, Darien, CT 06820 NA 35 Resource Data International P.O.Box 106, Boulder, CO 80306 NA 54 Resources for the Future 1616 P St., NW, Washingon, DC 20036 NA 25 Robertson-Caruso & Assoc. Alastar Corp., 5575B Chamblee-Dunwoody Rd., Suite 205, Atlanta, GA 30338 NA 37 (Continued on page 27M) /TABLE 27M ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Robert Taylor Associates 100 Europa Dr., Suite 400, Chapel Hill, NC 27514 NA 98 Roy F. Weston, Inc. P.O.Box 8500 (S-6175), Philadelphia, PA 19178 NA 50 SAS Institute, Inc. P.O.Box 65505, Charlotte, NC 28265 NA 27 Savannah Laboratories & Environmental Serv. P.O.Box 13548, Savannah, GA 31416 NA 53 Scott, Madden & 2626 Glenwood Ave., Suite 480, Associates, Inc. Raleigh, NC 27608 NA 207 SCSPDA 64 Perimeter Ctr. E.,Atlanta,GA 30346 A 51 Seatec, Inc. P.O.Box 127, Warrior, AL 35180 NA 28 Software Spectrum P.O.Box 840150, Dallas, TX 75284 NA 54 Software Technical 3020 Holcomb Bridge Road Services, Inc. Norcross, GA 30071 NA 106 Southeast Marketing 1000 Northbrook Parkway, Suite B Services, Inc. Suwanee, GA 30174 NA 25 Southern Electric 900 Ashwood Pkwy, Suite 500, International Atlanta, GA 30338 A 171 Southern Nuclear Operating P.O.Box 1295-Bin B027, Company Birmingham, AL 35201 A 192 Southern Research Institute P.O.Box 11407,Drawer 0375, B'ham, AL NA 244 Spectrum Systems, Inc. 3410 W. Nine Mile Rd., Pensacola, FL 32526 NA 26 (Continued on page 27N) /TABLE 27N ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 Standards & Poors Corp. 25 Broadway, New York, NY 10004 NA 29 The Stein Printing Co. 2161 Monroe Dr., Atlanta, GA 30324 NA 47 Stephen N. Cole, Inc. 4745 Paran Valley, Atlanta, GA 30327 NA 116 Steven Johnson Group 1801 Peachtree St., Suite 140, Atlanta, GA 30309 NA 88 Superior Temporaries P.O.Box 1182, Houston, TX 77251 NA 32 Systems Applications Intl P.O.Box 44025, San Francisco,CA 94144 NA 590 TATA Consulting Services 101 Park Ave., 26th Floor, New York, NY 10178 NA 252 Tempworld, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 156 Texas Instruments, Inc. P.O.Box 198645, Atlanta, GA 30384 NA 34 Arthur A. Thompson 7200 Commodore Dr., & Assoc. Tuscaloosa, AL 35406 NA 155 TPF&C P.O.Box 8500-50195110, Philadelphia, PA 19178 NA 127 Transkey 5 Concourse Pkwy, Sutie 2300, Atlanta, GA 30328 NA 174 Trust Company P.O.Box 4418, Center 033, Atlanta, GA 30302 NA 47 Universal Systems, Inc. 4350 Fairlakes Court, Suite 300, Fairfax, VA 22033 NA 155 The University of Alabama College of Continuing Studies, Box 870388, Tuscaloosa, AL 35487 NA 34 The University of Alabama Contract & Grant Accounting, P.O.Box 870136, Tuscaloosa,AL 35487 NA 83 (Continued on page 27O) /TABLE 27O ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OUTSIDE SERVICES EMPLOYED ACCOUNT 923 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 User Tech 1 Selleck St.,East Norwalk,CT 06855 NA 154 Barry A. Vittor & 8060 Cottage Hill Road, Associates, Inc. Mobile, AL 36695 NA 44 Wachovia Bank of P.O.Box 4148, MC1001, Georgia, NA Wachovia Employee Benefit Trust, Atlanta, GA 30302 NA 47 Walker/Free Associates 1730 Pennsylvania Ave., NW, Washington, DC 20006 NA 157 Wise Consulting 215 Zeblin Rd., Atlanta, GA 30342 NA 33 Wells Fargo Guard Services P.O.Box 668100, File #98993, Charlotte, NC 28266 NA 591 W. Robert Worley 190 St. Clair Dr.,St. Simons Island, GA 31522 NA 45 Xerox Corporation Xerox Sq-0870, Rochester, NY 14664 NA 377 1,113 Other Items (less than $25,000 paid to other than Associate Cos.) Aggregating NA 3,400 28,621 $62,800 /TABLE 28 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) EMPLOYEE PENSIONS AND BENEFITS ACCOUNT 926 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 Pensions $ 824 Early Retirement Benefits 1,471 Employees Group Insurance 6,739 Postretirement Medical Benefits 4,651 Postretirement Life Benefits 2,394 Post-employment Benefits 647 Educational Assistance Plan 118 Minority Scholarship Program 96 ESOP and ESP - Supplemental Plan 206 Employee Savings Plan - Company Contribution 4,920 Employee Health and Physical Examinations 150 Other (Employees' Professional Fees and Other Employee Fringe Benefits) 340 TOTAL $22,556 /TABLE 29 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) GENERAL ADVERTISING EXPENSES ACCOUNT 930.1 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 NOT APPLICABLE /TABLE 30 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) MISCELLANEOUS GENERAL EXPENSES ACCOUNT 930.2 INSTRUCTIONS: Provide a list of the amount included in Account 930.2, "Miscellaneous General Expenses", classifying the items according to their nature. Payments and expenses permitted by Section 321 (b) (2) of the Federal Election Campaign Act, as amended by Public Law 94-284 in 1976 (2 U.S.C.S. 441 (b) (2) shall be separately classified.
DESCRIPTION AMOUNT Meetings/Seminars/Hotels/Catering/Meals/Conferences $1,402 Dues and Memberships 653 Recruiting/Interviewing/Placement 31 Employee Training 3,619 Transportation/Personnel Expense 64 Billing Adjustments (248) Membership Fee 20 Employee Activities 61 Corporate Moving Expense 149 Other General Expense 487 TOTAL $6,238 /TABLE 31 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) RENTS ACCOUNT 931 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.
DESCRIPTION AMOUNT Office Rents 5,211 Computer and Other Data Processing Equipment Rental 440 Software Rental 1,917 Automobile, Office Furniture & Equipment, and Miscellaneous Storage & Equipment Rental 805 TOTAL 8,373 /TABLE 32 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) TAXES OTHER THAN INCOME TAXES ACCOUNT 408 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 Other Than U.S. Government Taxes State Unemployment 131 State Franchise 7 City and County License 24 City Commercial Rent and Occupancy 13 Property and Other City and State 1,543 Subtotal - Other 1,718 U.S. Government Taxes Federal Insurance Contributions Act 10,819 Federal Unemployment 176 Subtotal - U.S. Government 10,995 TOTAL 12,713 /TABLE 33 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) DONATIONS ACCOUNT 426.1 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 shown in lieu of details.
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT 280 Shades Creek Project Civic & Charitable 17 Alabama, University of Employee Matching Gift 11 American Legislative Exchange Council Support of Program 5 Auburn University Employee Matching Gift 7 Birmingham Area Chamber of Commerce Civic & Charitable 50 Birmingham Path Program Civic & Charitable 3 Birmingham-Southern College Employer Matching Gift 4 Boy Scouts of America Civic & Charitable 7 Center for Legislative Energy & Environmental Research Support of Program 8 Children's Hospital Civic & Charitable 8 City Stages Run Civic & Charitable 4 Commission of Presidential Debates Civic & Charitable 5 Congressional Black Caucus Foundation Civic & Charitable 5 Council of Energy Resource Tribes Civic & Charitable 5 Edison Electric Institute Support of Program 50 Georgia Council on Economic Education Educational Contribution 5 Georgia Institute of Technology Employee Matching Gift 8 Georgia Mental Health Association Civic & Charitable 4 Georgia Youth Science & Technology Center Civic & Charitable 30 Junior Achievement of Greater Birmingham Civic & Charitable 3 Literacy Council of Central Alabama Civic & Charitable 5 March of Dimes Civic & Charitable 23 The National Coal Council Support of Program 18 National Multiple Sclerosis Civic & Charitable 4 Savannah A's Baseball Team Civic & Charitable 5 Scottish Rite Children's Hospital Civic & Charitable 4 Senator's Ski Cup Civic & Charitable 7 Southern Governor's Association Support of Program 5 /TABLE 33A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) DONATIONS ACCOUNT 426.1 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 shown in lieu of details.
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT Taste of the South (Up with Downs Syndrome) Civic & Charitable 7 Tax Foundation, Inc. Civic & Charitable 3 United Cerebral Palsy Civic & Charitable 5 United Negro College Fund Educational Contribution 15 United States Energy Association Support of Program 3 United Way Civic & Charitable 132 92 Other Items (Less than $3,000) Civic & Charitable 76 69 Other Items (Less than $3,000) Employee Matching Gift 25 13 Other Items (Less than $3,000) Support of Program 11 TOTAL 587 /TABLE 34 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) OTHER DEDUCTIONS ACCOUNT 426.5 INSTRUCTIONS: Provide a listing of the amount included in Account 426.5, "Other Deductions", classifying such expenses according to their nature.
DESCRIPTION NAME OF PAYEE AMOUNT NOT APPLICABLE /TABLE 35 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 (Thousands of Dollars) 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 increase 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 19 - 19I.
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. ORGANIZATION CHART President & CEO | ------------------------------------------------------------------------- | | | | | | Sr. Executive | |-Dir. Internal |-Vice Pres. |-Vice Pres. Executive Vice Pres. | Auditing | Human | Corporate Vice Pres. | | | Atlanta | Resources | Communications Finance & | | Region | | Accounting | | | | | | |----| | | | |---| | | | | | | |-Dir. Internal---| |-Dir. Internal |-Vice Pres. |-Vice Pres. |-Vice Pres. | Auditing | Auditing | Plnng., Mkt. | Governmental | & Comptroller | Birmingham | Mississippi | Research & | Affairs | | Region | | Support | | | | | | | |-Vice Pres. |-Dir. Internal |-Vice Pres. |-Sr. Vice Pres. |-Vice Pres. | Materials Auditing Environmental Information | Finance & | Management Savannah Policy Resources | Treasurer | | |-Vice Pres. |-Vice Pres. | Research & | Secretary & | Environmental | House Counsel | Affairs | | | |-Vice President |-Vice Pres. | Operating & N.Y. Investor | Planning Svcs. Relations | |-Executive Vice Pres. | Vice Pres.----------Projects | Engineering Management | |-Vice Pres. Fuel Services
37 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 METHODS OF ALLOCATION 1. Annual Operating Area Territorial Load Basis Each Client Operating Company, other than Southern Electric Generating Company (SEGCO), will be charged that percentage of the total Service Company charges to be distributed by this method which its annual operating area territorial load is of the total annual operating area territorial load of the Southern electric system, defined as total energy generated plus energy received minus energy deliveries to exclude loads and include all Southeastern Power Administration (SEPA) Preference Customer loads (exclusive of the direct SEPA-Crisp County component), as well as loads served jointly by Georgia Power Company and Oglethorpe Electric Membership Corporation, Municipal Electric Association of Georgia (MEAG), and City of Dalton through the aforesaid companies joint ownership of generating facilities with Georgia Power Company. The MEAG component includes any component for Crisp County under the provisions of the MEAG-Crisp County Agreement. Excluded areas are such as those of South Mississippi Electric Power Association, Alabama Electric Cooperative, Tennessee Valley Authority, Florida Power Corporation, etc. 2. Customer Basis Each Client Operating Company, other than SEGCO, will be charged that percentage of the total Southern Company charges to be distributed by this method which its average number of customers for the preceding year is of the total average number of customers of the Southern electric system, other than SEGCO, for such year. 3. Employee Basis Each Client Operating Company, other than SEGCO, will be charged that percentage of the total Service Company charges to be distributed by this method which its average number of employees for the preceding year is of the total average number of employees of all Client Operating Companies, other than SEGCO, for such year. 4. Direct Billing Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its applicable Service Company direct billings for the preceding year is to the total Service Company direct billings for such year. 37A ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 METHODS OF ALLOCATION 5. Financial Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its average of the percentages of net fixed assets, operating expenses and operating revenue sources is to the total Client Operating Company net fixed assets, operating expenses and operating revenue of the Southern electric system. 6. Fossil Fuel Generation Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its generation from fossil fuel sources is of the total generation from fossil fuel sources of the Southern electric system. 7. Fossil and Hydro Capacity Basis Each Client Operating Company will be charged the factor determined by dividing the total fossil and hydro generating capacity for each company, including capacity attributed to joint owners of system plants, by the total fossil and hydro generating capacity for the Southern electric system. 8. Insurance Premium Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its applicable insurance premiums is to the total applicable insurance premiums of the Southern electric system. 9. Net Fixed Assets Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its net fixed assets is to the total net fixed assets of the Southern electric system. 10. Number of Nuclear Plants Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its number of nuclear plants is to the total nuclear plants. 37B ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 METHODS OF ALLOCATION 11. Number of Vehicles Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its number of vehicles is to the total vehicles maintained on the Standard Transportation System. 12. Nuclear Plant Capacity Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its name plate kilowatt capacity of nuclear plants is to the total kilowatt capacity of all nuclear plants. 13. Nuclear Plant Generation Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which its net generation of nuclear plants is to the total net generation of all nuclear plants. 14. Preferred Stockholder Basis Each Client Operating Company will be charged that percentage of the total Service Company charges to be distributed by this method which is the number of preferred stockholders per Client Operating Company to the total preferred stockholders maintained on the Standard Preferred Stock System. 15. Salary Basis The ratio of all applicable work orders for the appropriate division, department, groups of departments or other cost centers that incur salary charges per month. The larger the amount of salary charges to a direct work order, the larger the amount that work order will receive in the allocation. 37C ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 METHODS OF ALLOCATION 16. Southern System Basis This method will be applicable only to charges for services which relate to Southern and other Client Operating Companies. Each Client Operating Company will be charged for the charges to be distributed by this method in the ratio of such Client Company's total capitalization to the sum of the total capitalization of all Client Operating Companies. 17. System Aircraft Variable costs incurred related to system aircraft are charged to the participating Client Companies using one of three methods: A) Variable costs incurred for travel within the Southern electric system are allocated using the Southern System Basis; B) Variable costs incurred for travel outside the Southern electric system are allocated based on the percentage of miles flown for each specific Client Company to the total miles flown by all participating Client Companies. C) Variable costs incurred for travel inside a particular Client Company's service territory are allocated based on the percentage of miles flown for each specific Client Company to the total miles flown by all participating Client Companies. Fixed costs related to system aircraft (rent, depreciation, salaries, etc.) are allocated to participating Client Companies using a three- year rolling average of variable costs. 38 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED The following annual statement was supplied to each associate client company regarding interest billed for compensation of equity capital and borrowed capital in 1993. Pursuant to the amended Uniform System of Accounts for Mutual and Subsidiary Service Companies implemented in January 1980, Southern Company Services is required to submit an annual statement to its associated client companies stating the amount and calculation of interest billed for compensation of equity capital and borrowed capital. Southern Company Services does not bill its associated client companies for compensation of equity capital. In 1993 Southern Company Services initiated short-term borrowings from The Southern Company and other outside banking institutions. The interest rates on these borrowings ranged from 3.06% to 3.63%. Interest in the amounts of $141,975.67 and $705,621.79 was accrued on Southern Company and outside borrowings respectively and was billed to the client companies. The interest was distributed to each company either on the appropriate fixed percentage allocation basis or on the salary allocation basis in accordance with the SEC orders and our service contracts. In addition, as of December 31, 1993, Southern Company Services had long-term debt outstanding from various institutions in the amount of $84,608,323.57. The interest rates on these borrowings ranged from 4.62% to 13.0%. Interest of $9,155,897.61 was accrued and billed to the client companies. The interest was distributed to each company either on the appropriated fixed percentage allocation basis or on the salary allocation basis in accordance with the SEC orders and service contracts. The interest on total service company indebtedness was billed to the associate and nonassociate companies as follows: The Southern Company $ 478,251.27 Alabama Power Company 2,191,647.06 Georgia Power Company 3,810,793.32 Gulf Power Company 663,383.89 Mississippi Power Company 824,087.54 Savannah Electric & Power Company 149,193.98 Southern Electric Generating Company 30,592.80 Southern Electric International, Inc. 405,938.71 Southern Nuclear Operating Company 1,364,353.94 Southern Development and Investment Group, Inc. 1,746.32 Southern Electric Railroad Company 5,315.90 Nonassociate 78,190.34 $10,003,495.07 39 ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC. For the Year Ended December 31, 1993 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. Southern Company Services, Inc. (Name of Reporting Company) By: /s/W. Dean Hudson (Signature of Signing Officer) W. Dean Hudson, Vice President & Comptroller (Printed Name and Title of Signing Officer) Date: April 29, 1994 -----END PRIVACY-ENHANCED MESSAGE-----