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          <NonNumbericText>&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;font-weight:bold;margin-left:0px;"&gt;11. NEW ACCOUNTING STANDARDS AND INTERPRETATIONS&lt;/font&gt;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&amp;#160;&lt;/p&gt;&lt;p style='margin-top:0pt; margin-bottom:0pt'&gt;&lt;font style="font-family:Arial;font-size:9pt;margin-left:0px;"&gt;In 2010, &lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;the FASB amended the Receivable Topic of the FASB Accounting Standards Codification to enhance disclosures about the credit quality of financing receivables and the allowance for credit losses. The update amends existing disclosures to require an entity to provide a greater level of disaggregated information about the credit quality of its financing receivables and its allowance for credit losses. The amendment also requires an entity to disclose credit quality indicators, past due information, and modifications of its financing receivables. The amendment is effective for interim and annual reporting periods ending on or after December 15, 2010. FirstEnergy is currently evaluating the impact of adopting this standard on its financial statements&lt;/font&gt;&lt;font style="font-family:Arial;font-size:9pt;"&gt;.&lt;/font&gt;&lt;/p&gt;</NonNumbericText>
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      <ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 154
 -Paragraph 2, 17, 18

Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Accounting Principles Board Opinion (APB)
 -Number 28
 -Paragraph 23, 24

Reference 3: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 01
 -Paragraph b
 -Subparagraph 6
 -Article 10

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