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          <NonNumbericText>3. GOODWILL
In a business combination, the excess of the purchase price over the estimated fair values of assets acquired and liabilities assumed is recognized as goodwill. FirstEnergy evaluates its goodwill for impairment at least annually and more frequently as indicators of impairment arise. FirstEnergy's 2009 annual evaluation was completed in the third quarter of 2009 with no impairment indicated.</NonNumbericText>
          <NonNumericTextHeader>3. GOODWILL
In a business combination, the excess of the purchase price over the estimated fair values of assets acquired and liabilities assumed is recognized</NonNumericTextHeader>
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