FS-9
PRELIMINARY ACCOUNTING ENTRIES FOR TRANSFER OF ELECTRIC ASSETS AND LIABILITIES
------------------------------------------------------------------------------
FROM UNION ELECTRIC COMPANY TO
------------------------------
CENTRAL ILLINOIS PUBLIC SERVICE COMPANY
---------------------------------------
ESTIMATED AT DECEMBER 31, 2000
------------------------------
<TABLE>
<CAPTION>
Preliminary
Account
Number Account Description Debit Credit
------ ------------------- ----- ------
<S> <C> <C> <C>
102 Utility Plant Purchased or Sold $91,013,179
101 Electric Plant in Service $226,265,148
121 Non-Utility Property 16,199
107 Construction Work in Progress 95,293
108 Accumulated Provision for Depreciation 134,543,688
111 Accumulated Provision for Amortization 708,281
135 Working funds 10,900
142 Accounts receivable 9,180,000
144 Provision for Uncollectible Accounts 324,000
154 Plant materials and operating supplies 116,823
163 Undistributed stores expense 4,518
173 Accrued electric and revenues 5,912,000
182 Regulatory Asset FAS 109 6,692,000
186 Environmental adjustment clause 2,779
190 Accumulated deferred income taxes 2,183,000
232 Payroll Payable 128,091
235 Customer Deposits 719,048
242 Accrued Vacation Liability 383,853
252 Customer Advances 575,000
254 Other Regulatory Liabilities 2,399,000
255 Accumulated deferred Investment Tax Credit 1,574,000
282 Accumulated deferred income taxes-other property 18,071,000
145 Notes receivable 12,463
216 Retained Earnings 12,463
-------------- -------------
Balance $250,471,363 $250,471,363
============== =============
To clear Account 102, Electric Plant Purchased or Sold, and charge Account 145,
Note Receivable from Associated Companies for the assets and liabilities
transferred to AmerenCIPS.
216 Retained Earnings $45,506,590
145 Notes receivable 45,506,590
102 Utility Plant Purchased or Sold $91,013,179
The total effect on notes receivable and retained earnings is shown below
145 Notes receivable 45,519,052
216 Retained Earnings 45,519,052
</TABLE>
<PAGE>
Union Electric Company
Electric Utility Plant
Estimated at December 31, 2000
<TABLE>
<CAPTION>
Account 101 Account 107 Accounts 108 & 111
------------------- ------------------- -------------------
Accumulated
Estimated Construction Amortization &
Plant Category Electric Plant Work in Progress Depreciation Net Plant
---------------------- ------------------- ------------------- ------------------- -------------------
<S> <C> <C> <C> <C>
Transmission $68,663,188 $22,474 -$39,223,963 $29,461,699
Distribution 145,458,070 50,474 -89,347,535 56,161,009
General 12,143,890 22,345 -6,680,471 5,485,764
------------------- ------------------- ------------------- -------------------
Total Electric 226,265,148 95,293 -135,251,969 91,108,472
Account 121
-----------
Non-Utility
Property
--------
Non-Utility 16,199 16,199
------------------- ------------------- ------------------- -------------------
Total Property and Plant $226,281,347 $95,293 -$135,251,969 $91,124,671
=================== =================== =================== ===================
</TABLE>
<PAGE>
Union Electric Company
Electric Operating Materials & Supplies
Transferred to
Central Illinois Public Service Company
Estimated at December 31, 2000
Storeroom
Location Number Balance
-------- ------ -------
Alton 61 $116,823
East St. Louis 50 $0
----------
$116,823
==========
<PAGE>
PRELIMINARY ACCOUNTING ENTRIES FOR TRANSFER OF GAS ASSETS AND LIABILITIES
-------------------------------------------------------------------------
from Union Electric Company to
------------------------------
Central Illinois Public Service Company
---------------------------------------
Estimated at December 31, 2000
------------------------------
<TABLE>
<CAPTION>
Preliminary
Account
Number Account Description Debit Credit
------ ------------------- ----- ------
<S> <C> <C> <C>
102 Utility Plant Purchased or Sold $11,482,383
101 Gas Plant in Service $26,403,709
107 Construction Work in Progress 0
108 Accumulated Provision for Depreciation 14,921,326
142 Accounts receivable 1,925,000
144 Provision for Uncollectible Accounts 30,000
151 Propane Fuel Stock 137,928
154 Plant materials and operating supplies 79,893
164 Gas storage 1,214,244
173 Accrued gas revenues 1,392,000
182 Regulatory Asset FAS 109 1,559,710
186 Environmental adjustment clause 28,907
190 Accumulated deferred income taxes 121,000
232 Accounts payable--to natural gas supplier 1,413,500
232 Payroll Payable 18,996
242 Accrued Vacation Liability 52,034
253 Environmental cleanup deferred credit 1,900,000
254 Other Regulatory Liabilities 446,000
255 Accumulated deferred Investment Tax Credit 278,000
282 Accumulated deferred income taxes-other property 550,290
145 Notes receivable 703,686
216 Retained Earnings 703,686
-------------- -------------
Balance $32,681,146 $32,681,146
============== =============
To clear Account 102, Gas Plant Purchased or Sold, and charge Account 145, Note
Receivable from Associated Companies for the assets and liabilities transferred
to AmerenCIPS.
216 Retained Earnings $5,741,192
145 Notes receivable 5,741,192
102 Utility Plant Purchased or Sold $11,482,383
The total effect on notes receivable and retained earnings is shown below
145 Notes receivable 5,037,505
216 Retained Earnings 5,037,505
</TABLE>
<PAGE>
Union Electric Company
Gas Utility Plant
Estimated at December 31, 2000
<TABLE>
<CAPTION>
Account 101 Account 107 Accounts 108
------------------- ------------------- -------------------
Estimated Construction Accumulated
Plant Category Gas Plant Work in Progress Depreciation Net Plant
---------------------- ------------------- ------------------- ------------------- -------------------
<S> <C> <C> <C> <C>
Production $815,815 -$794,189 $21,626
Distribution 24,675,065 0 -13,442,263 11,232,802
General 912,829 -684,874 227,955
------------------- ------------------- ------------------- -------------------
Total Gas $26,403,709 $0 -$14,921,326 $11,482,383
=================== =================== =================== ===================
</TABLE>
<PAGE>
Union Electric Company
Gas Fuel Stock Transferred to
Central Illinois Public Service Company
Estimated at December 31, 2000
<TABLE>
<CAPTION>
Plant Propane Natural Gas Total
----- -------- ----------- -----
<S> <C> <C> <C>
Alton Propane Plant $137,928 $137,928
Stored by Mississippi River Transmission Co. 1,214,244 1,214,244
-------------- -------------- --------------
Total $137,928 $1,214,244 $1,352,172
============== ============== ==============
</TABLE>
<PAGE>
Union Electric Company
Gas Operating Materials & Supplies
Transferred to
Central Illinois Public Service Company
Estimated at December 31, 2000
Storeroom
Location Number Balance
-------- ------ -------
Alton 61 $79,893
East St. Louis 50 $0
----------
$79,893
==========
