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      <Label>ADVERSE POWER PURCHASE COMMITMENT LIABILITY</Label>
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      <ShortDefinition>Provides a description and accounting treatment for certain power purchase contracts that are recorded at above market value.</ShortDefinition>
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&lt;p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;NOTE
20:&amp;#xA0;&amp;#xA0;ADVERSE POWER PURCHASE COMMITMENT
LIABILITY&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN-TOP: 6px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px"&gt;
&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;In
May&amp;#xA0;1998, the Pennsylvania PUC issued an order approving a
transition plan for West Penn. This order was amended by a
settlement agreement approved by the Pennsylvania PUC in
November&amp;#xA0;1998. West Penn recorded an extraordinary charge in
1998 to reflect the disallowances of certain costs in the order.
This charge included an estimated amount for an adverse power
purchase commitment reflecting the commitment to purchase power at
above-market prices. The adverse power purchase commitment
liability is being amortized over the life of the commitment based
on a schedule of estimated electricity purchases used to determine
the amount of the charge.&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN-TOP: 12px; TEXT-INDENT: 4%; MARGIN-BOTTOM: 0px"&gt;
&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;As of
December&amp;#xA0;31, 2009, Allegheny&amp;#x2019;s reserve for adverse power
purchase commitments was $132.3 million, including a current
liability of $17.9 million. Allegheny&amp;#x2019;s liability for adverse
power purchase commitments decreased as follows:&lt;/font&gt;&lt;/p&gt;
&lt;p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px; FONT-SIZE: 12px"&gt;
&amp;#xA0;&lt;/p&gt;
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millions)&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;
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&lt;p style="TEXT-INDENT: -1em; MARGIN-LEFT: 1em"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;Amortization of liability
for adverse power purchase commitments&lt;/font&gt;&lt;/p&gt;
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&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;These decreases
in the reserve for adverse power purchase commitments are recorded
as expense reductions in &amp;#x201C;Purchased power and
transmission&amp;#x201D; on the Consolidated Statements of
Income.&lt;/font&gt;&lt;/p&gt;
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20:&amp;#xA0;&amp;#xA0;ADVERSE POWER PURCHASE COMMITMENT
LIABILITY

In
May&amp;#xA0;1998, the Pennsylvania PUC issued an order approving a
transition plan for West</NonNumericTextHeader>
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