NMC Balance Sheet	Exhibit A-5
As of December 31	2001
ASSETS
Cash and Cash Equivalents	16,720,421
Accounts Receivable	26,114,002
Prepayments	4,232,427
Property, Plant, and Equipment	24,259,635
Less: Accumulated Depreciation on PP&E	(2,008,765)
Long Term Investments	1,002,699
	70,320,419
LIABILITIES/EQUITY
Current Liabilities
Trade Payables	5,546,210
Other Payables	1,195,557
Compensation and Benefits	26,430,431
Current Liabilities	33,172,198
Non-Current Liabilities
Mortgage	1,937,233
Capital Lease	3,912,459
Asset Owner Deposit	20,900,000
Other Non-Current	1,002,699
	27,752,391
Equity
WEC Equity Position	1,879,166
WPS Equity Position	1,879,166
Xcel Equity Position	1,879,166
Alliant Equity Position	1,879,166
CE Equity Position	1,879,166
	9,395,830
	70,320,419