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       &lt;td&gt;Effective January&amp;#160;1, 2010, the traditional operating companies and Southern Power adopted new
   accounting guidance which modified the consolidation model and expanded disclosures related to
   variable interest entities (VIE). The primary beneficiary of a VIE is required to consolidate the
   VIE when it has both the power to direct the activities of the VIE that most significantly impact
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   from the VIE that could potentially be significant to the VIE. The adoption of this new accounting
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