<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 1999 and Ending December 31, 1999
------------------- ---------------------
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
Ameren Services Company
- --------------------------------------------------------------------------------
(Exact Name of Reporting Company)
A Subsidiary Service Company
-----------------------------------------------------------
("Mutual" or "Subsidiary")
Date of Incorporation November 4, 1997
------------------
If not Incorporated, Date of Organization
------------------
State or Sovereign Power under which Incorporated or Organized Missouri
-------------
Location of Principal Executive Offices of Reporting Company St. Louis
-------------
Name, title, and address of officer to whom correspondence concerning this
report should be addressed:
Warner Baxter Vice President & Controller One Ameren Plaza, 1901 Chouteau
- --------------------------------------------------------------------------------
(Name) (Title) (Address)
Name of Principal Holding Company Whose Subsidiaries are served by
Reporting Company:
Ameren Corporation
- --------------------------------------------------------------------------------
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2 of 28 pages(Blank)
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INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing.
Rule 94 provides that on or before the first day of May in each calendar
year, each mutual service company and each subsidiary service company as to
which the Commission shall have made a favorable finding pursuant to Rule
88, and every service company whose application for approval or declaration
pursuant to Rule 88 is pending shall file with the Commission an annual
report on Form U-13-60 and in accordance with the Instructions for that
form.
2. Number of Copies.
Each annual report shall be filed in duplicate. The company should prepare
and retain at least one extra copy for itself in case correspondence with
reference to the report become necessary.
3. Period Covered by Report.
The first report filed by any company shall cover the period from the date
the Uniform System of Accounts was required to be made effective as to that
company under Rules 82 and 93 to the end of that calendar year. Subsequent
reports should cover a calendar year.
4. Report Format.
Reports shall be submitted on the forms prepared by the Commission. If the
space provided on any sheet of such form is inadequate, additional sheets
may be inserted of the same size as a sheet of the form or folded to each
size.
5. Money Amounts Displayed.
All money amounts required to be shown in financial statements may be
expressed in whole dollars, in thousands of dollars or in hundred thousands
of dollars, as appropriate and subject to provisions of Regulation S-X
(SS210.3-01(b)).
6. Deficits Displayed.
Deficits and other like entries shall be indicated by the use of either
brackets or a parenthesis with corresponding reference in footnotes.
(Regulation S-X, SS210.3-01(c))
7. Major Amendments or Corrections.
Any company desiring to amend or correct a major omission or error in a
report after it has been filed with the Commission shall submit an amended
report including only those pages, schedules, and entries that are to be
amended or corrected. A cover letter shall be submitted requesting the
Commission to incorporate the amended report changes and shall be signed by
a duly authorized officer of the company.
8. Definitions.
Definitions contained in Instruction 01-8 to the Uniform System of Accounts
for Mutual Service Companies and Subsidiary Service Companies, Public
Utility Holding Company Act of 1935, as amended February 2, 1979 shall be
applicable to words or terms used specifically within this Form U-13-60.
9. Organization Chart.
The service company shall submit with each annual report a copy of its
current organization chart.
10. Methods of Allocation.
The service company shall submit with each annual report a listing of the
currently effective methods of allocation being used by the service company
and on file with the Securities and Exchange Commission pursuant to the
Public Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed. The service
company shall submit with each annual report a copy of the annual statement
supplied to each associate company in support of the amount of compensation
for use of capital billed during the calendar year.
3 of 28 pages
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<TABLE>
<CAPTION>
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
Schedule or Page
Description of Schedules and Accounts Account Number Number
<S> <C> <C>
Comparative Balance Sheet ...........................................................................Schedule I 5
Service Company Property ............................................................................Schedule II 7
Accumulated Provision for Depreciation and Amortization of Service Company Property .................Schedule III 8
Investments .........................................................................................Schedule IV 9
Accounts Receivable from Associate Companies ........................................................Schedule V 9
Fuel Stock Expenses Undistributed ...................................................................Schedule VI 10
Stores Expense Undistributed ........................................................................Schedule VII 10
Miscellaneous Current and Accrued Assets ............................................................Schedule VIII 11
Miscellaneous Deferred Debits .......................................................................Schedule IX 11
Research, Development, or Demonstration Expenditures ................................................Schedule X 11
Proprietary Capital .................................................................................Schedule XI 12
Long-Term Debt ......................................................................................Schedule XII 13
Current and Accrued Liabilities .....................................................................Schedule XIII 14
Notes to Financial Statements .......................................................................Schedule XIV 14
Comparative Income Statement ........................................................................Schedule XV 15
Analysis of Billing - Associate Companies ...........................................................Account 457 16
Analysis of Billing - Nonassociate Companies ........................................................Account 458 17
Analysis of Charges for Service - Associate and Nonassociate Companies ..............................Schedule XVI 18
Schedule of Expense of Department or Service Function ...............................................Schedule XVII 19
Departmental Analysis of Salaries ...................................................................Account 920 20
Outside Services Employed ...........................................................................Account 923 21
Employee Pensions and Benefits ......................................................................Account 926 22
General Advertising Expenses ........................................................................Account 930.1 22
Miscellaneous General Expenses ......................................................................Account 930.2 23
Rents ...............................................................................................Account 931 23
Taxes Other Than Income Taxes .......................................................................Account 408 24
Donations ...........................................................................................Account 426.1 24
Other Deductions ....................................................................................Account 426.5 25
Notes to Statement of Income ........................................................................Schedule XVIII 25
Financial Data Schedule .............................................................................Schedule XIX 26
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
Page
Description of Reports or Statements Number
Organization Chart ........................................................................................................27A-27C
Methods of Allocation .......................................................................................................27D
Annual Statement of Compensation for Use of Capital Billed ..................................................................27
</TABLE>
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<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
Give balance sheet of the Company as of December 31 of the current and prior
year.
- ----------------------------------------------------------------------------------------------------------------
Account Assets and Other Debits As of December 31
- ----------------------------------------------------------------------------------------------------------------
--------------------------
Current Prior
--------------------------
--------------------------
Service Company Property
<S> <C> <C>
101 Service company property (Schedule II) $ 62,827 $ 19,098
107 Construction work in progress (Schedule II) 5,721 3,201
--------------------------
Total Property 68,548 22,299
--------------------------
108 Less accumulated provision for depreciation and amortization of service
company property (Schedule III) 953 2,688
--------------------------
Net Service Company Property 67,595 19,611
--------------------------
Investments
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
126 Other Special Funds 3,304 -
--------------------------
Total Investments 3,304 -
--------------------------
Current and Accrued Assets
131 Cash 4,079 1,600
134 Special deposits - -
135 Working funds 285 266
136 Temporary cash investments (Schedule IV) - -
143 Accounts receivable 15,373 17,225
145 Notes receivable 155,750 950
146 Accounts receivable from associate companies (Schedule V) 29,130 22,998
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) (21) (21)
165 Prepayments 333 141
174 Miscellaneous current and accrued assets (Schedule VIII) - -
--------------------------
Total Current and Accrued Assets 204,929 43,159
--------------------------
Deferred Debits
181 Unamortized debt expense - -
184 Clearing accounts (111) -
186 Miscellaneous deferred debits (Schedule IX) 15 489
188 Research, development, or demonstration expenditures (Schedule X) - -
190 Accumulated deferred income taxes - -
--------------------------
Total Deferred Debits (96) 489
--------------------------
--------------------------
TOTAL ASSETS AND OTHER DEBITS $275,732 $63,259
===========================
</TABLE>
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<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
- -----------------------------------------------------------------------------------------------------------------
Account L Account Liabilities and Proprietary Capital As of December 31
- -----------------------------------------------------------------------------------------------------------------
---------------------------
Current Prior
---------------------------
Proprietary Capital
<S> <C> <C>
201 Common stock issued (Schedule XI) $ - $ -
211 Miscellaneous paid-in-capital (Schedule XI) 16,232 16,232
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - -
--------------------------
Total Proprietary Capital 16,232 16,232
--------------------------
Long-Term Debt
223 Advances from associate companies (Schedule XII) - -
224 Other long-term debt (Schedule XII) - -
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt-debit - -
--------------------------
Total Long-Term Debt - -
--------------------------
Current and Accrued Liabilities
228 Injuries and Damages (2,028) 195
232 Accounts payable 31,675 18,114
233 Notes payable to associate companies (Schedule XIII) 188,606 2,387
234 Accounts payable to associate companies (Schedule XIII) 7,226 8,330
235 Customer Deposits 12,518 999
236 Taxes accrued 75 205
238 Dividends declared - -
241 Tax collections payable 128 735
242 Miscellaneous current and accrued liabilities (Schedule XIII) 6,056 6,619
--------------------------
Total Current and Accrued Liabilities 244,256 37,584
--------------------------
Deferred Credits
253 Other deferred credits 15,244 9,443
255 Accumulated deferred investment tax credits -
--------------------------
Total Deferred Credits 15,244 9,443
--------------------------
282 Accumulated Deferred Income Taxes - -
--------------------------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL $275,732 $63,259
==========================
</TABLE>
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<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule II - Service Company Property
(In Thousands)
- --------------------------------------------------------------------------------------------------------------------------
Balance at Retirements Balance
Beginning or Other <F1> at Close
Description of Year Additions Sales Changes of Year
- --------------------------------------------------------------------------------------------------------------------------
Service Company Property
<S> <C> <C> <C> <C> <C>
Account
303 Miscellaneous Intangible Plant $ 41,466 $ 41,466
391 Office Furniture and Equipment <F2> $ 18,903 5,543 $ 3,278 21,168
394 Tools, Shop, and Garage Equip. 2 (2) 0
397 Communication Equipment 193 193
399 Other Tangible Property 0 0
----------------------------------------------------------------------------
SUB-TOTAL 19,098 47,007 3,278 0 62,827
----------------------------------------------------------------------------
107 Construction Work in Progress <F3> 3,201 49,815 (47,295) 5,721
----------------------------------------------------------------------------
TOTAL $ 22,299 $ 96,822 $ 3,278 $ (47,295) $ 68,548
============================================================================
<FN>
<F1> Provide an explanation of those changes considered material: Construction
work in progress transferred in service.
<F2> Subaccounts are required for each class of equipment owned. The service
company shall provide a listing by subaccount of equipment additions during
the year and the balance at the close of the year:
- --------------------------------------------------------------------------------------------------------------------------
Balance at
Subaccount Description Additions Close of Year
- --------------------------------------------------------------------------------------------------------------------------
Office Furniture and Equipment (391)
Main Frame Computer $ 1,091 $ 10,684
Reproduction Equipment 11 365
Personal Computer 3,788 9,358
Computer Assisted Drafting 0 108
Computer Hardware 653 653
------------------------------
TOTAL $ 5,543 $ 21,168
- ------------------------------------------------------------------------------------------==============================
<F3> Describe construction work in progress: Hardware installations for UNIX,
Mainframe, PeopleSoft and NT operating systems.
</FN>
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<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property
(In Thousands)
- -----------------------------------------------------------------------------------------------------------------------
Balance at Additions Other Balance
Beginning Charged to Changes Add at Close
Description of Year Account 403 Retirements (Deduct) <F1> of Year
- -----------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------
Account
<S> <C> <C> <C> <C> <C>
303 Miscellaneous Intangible Plant $1,022 $1,022
391 Office Furniture and Equipment $2,654 603 3,279 (88) (110)
394 Tools, Shop, and Garage Equip. -
397 Communication Equipment 34 7 41
399 Other Tangible Property -
--------------------------------------------------------------------------
TOTAL $2,688 $1,632 $3,279 ($88) $953
==========================================================================
<FN>
<F1> Provide an explanation of those changes considered material: N/A
</FN>
</TABLE>
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule IV - Investments
(In Thousands)
Instructions:
Complete the following schedule concerning investments.
Under Account 124 "Other Investments," state each investment separately, with
description, including, the name of issuing company, number of shares or
principal amount, etc.
Under Account 136, "Temporary Cash Investments," list each investment
separately.
- --------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- --------------------------------------------------------------------------------
------------------------
Account 123 - Investment in Associate Companies 0 0
Account 124 - Other Investments 0 0
Account 136 - Temporary Cash Investments - Money Pool 0 0
------------------------
TOTAL $0 $0
- ---------------------------------------------------------------=================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
Instructions:
Complete the following schedule listing accounts receivable from each associate
company. Where the service company has provided accommodation or convenience
payments for associate companies, a separate listing of total payments for each
associate company by subaccount should be provided.
- --------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- --------------------------------------------------------------------------------
Account 146 - Accounts Receivable from
Associate Companies
See page 9-A $22,998 $29,130
-------------------------
TOTAL $22,998 $29,130
=========================
Total
Payments
-------------
Analysis of Convenience or Accommodation Payments:
See page 9-A 2,686
-------------
TOTAL PAYMENTS $2,686
=============
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
- --------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- --------------------------------------------------------------------------------
Account 146 - Accounts Receivable
from Associate Companies
Ameren Corporation $16 $169
Ameren Energy Communications 155 365
CIPSCO Investment Company 55 37
Union Electric Development Corporation 42 45
Electric Energy Inc. 108 406
Ameren Energy Inc. 67 169
Ameren ERC 28 93
Union Electric Company 15,490 13,769
Central Illinois Public Service Company 7,037 13,602
Missouri Central Railroad - 9
Ameren Energy Resources Company - 466
---------------------------------
TOTAL $22,998 $29,130
=================================
---------------------------------
Bulk Power Other
Payments Payments
---------------------------------
Analysis of Convenience or
Accommodation Payments:
Union Electric Company $2,064
Central Illinois Public Service Company 586
Electric Energy Inc. 36
---------------------------------
$0 $2,686
=================================
9-A
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule VI - Fuel Stock Expenses Undistributed
(In Thousands)
Instructions:
Report the amount of labor and expenses incurred with respect to fuel stock
expenses during the year and indicate amount attributable to each associate
company. Under the section headed "Summary" listed below give an overall report
of the fuel functions performed by the service company.
- --------------------------------------------------------------------------------
Description Labor Expenses Total
- --------------------------------------------------------------------------------
-----------------------------
Account 152 - Fuel Stock Expenses Undistributed 0 0 0
no account 152 for any Ameren company
-----------------------------
TOTAL 0 0 0
=============================
- --------------------------------------------------------------------------------
Summary:
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule VII - Stores Expense Undistributed
(In Thousands)
Instructions:
Report the amount of labor and expenses incurred with respect to stores expense
during the year and indicate amount attributable to each associate company.
- -----------------------------------------------------------------------------------------
Description Beg. Balance Labor Expenses Total
- -----------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Account 163 - Stores Expense Undistributed (21) - - (21)
-------------------------------------------
TOTAL (21) - - (21)
===========================================
</TABLE>
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<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule VIII - Miscellaneous Current and Accrued Assets
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped,
showing the number of items in each group.
- -------------------------------------------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- -------------------------------------------------------------------------------------------------------------------
-------------------------------------
<S> <C> <C>
Account 174 - Miscellaneous Current and Accrued Assets:
Unbilled expenses and other receivables $0 $0
-------------------------------------
TOTAL $0 $0
=====================================
</TABLE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule IX - Miscellaneous Deferred Debits
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped
by class showing the number of items in each class.
- --------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- --------------------------------------------------------------------------------
------------------------------------
Account 186 - Miscellaneous Deferred Debits:
Other Work in Progress $82 ($23)
Miscellaneous Software Debits 406 -
Non Service Request Billings 1 18
Midwest ISO - 20
------------------------------------
TOTAL $489 $15
====================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule X - Research, Development or Demonstration Expenditures
(In Thousands)
Instructions.
Provide a description of each material research, development, or demonstration
project which incurred costs by the service corporation during the year.
- --------------------------------------------------------------------------------
Description Amount
- --------------------------------------------------------------------------------
Account 188 - Research, Development, or Demonstration Expenditures 0
-----
TOTAL 0
=====
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<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XI - Proprietary Capital
- --------------------------------------------------------------------------------------------------------------------
Number of Shares Par or Stated Outstanding Close of Period
Account Number Class of Stock Authorized Value Per Share No. of Shares Total Amount
- --------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
201 Common Stock Issued 30,000 $0.01 1,000 $10
- --------------------------------------------------------------------------------------------------------------------
</TABLE>
Instructions:
Classify amounts in each account with brief explanation, disclosing the general
nature of transactions which give rise to the reported amounts.
- ---------------------------------------------------------------------------
Description Amount
- ---------------------------------------------------------------------------
Account 211 - Miscellaneous Paid-in Capital $ 16,232
Account 215 - Appropriated Retained Earnings
- ---------------------------------------------------------------------------
TOTAL $ 16,232
---------------
<TABLE>
<CAPTION>
Instructions:
Give particulars concerning net income or (loss) during the year, distinguishing
between compensation for the use of capital owed or net loss remaining from
servicing associates per the General Instructions of the Uniform System of
Accounts. For dividends paid during the year in cash or otherwise, provide rate
percentage, amount of dividend, date declared and date paid.
- --------------------------------------------------------------------------------------------------------------------
Balance at Net Income Dividends Balance at
Description Beginning of Year -or (loss) Paid Close of Year
- --------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Account 216 - Unappropriated Retained Earnings 0 0 0 0
------------------------------------------------------------------
TOTAL 0 0 0 0
==================================================================
</TABLE>
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<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XII - Long-Term Debt
(In Thousands)
Instructions:
Advances from associate companies should be reported separately for advances on
notes, and advances on open account. Names of associate companies from which
advances were received shall be shown under the class and series of obligation
column. For Account 224 - Other long-term debt provide the name of creditor
company or organization, terms of the obligation, date of maturity, interest
rate, and the amount authorized and outstanding.
- ------------------------------------------------------------------------------------------------------------------------------------
Terms of Obligation Balance at Balance at
Class & Series Date of Interest Amount Beginning Close
Name of Creditor of Obligation Maturity Rate Authorized of Year Additions Deductions<F1> of Year
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C>
Account 223 - Advances from
Associate
Companies: NONE 0 0
Account 224 - Other Long-Term
Debt: $0 $0 $0 $0
----------------------------------------------------------------------------------------------------
TOTAL $0 0 $0 $0
- ------------------------------------------------------------------------------------================================================
<FN>
<F1> Give an explanation of Deductions:
</FN>
</TABLE>
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<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XIII - Current and Accrued Liabilities
(In Thousands)
Instructions:
Provide balance of notes and accounts payable to each associate company. Give
description and amount of miscellaneous current and accrued liabilities. Items
less than $10,000 may be grouped, showing the number of items in each group.
- ---------------------------------------------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
- ---------------------------------------------------------------------------------------------------------------------
<S> <C> <C>
Account 233 - Notes Payable to Associate Companies
Ameren Corporation $1,340 $7,400
CIPSCO Investment Company 1,047 10,306
Union Electric Development Corporation - 5,200
Union Electric Company - 165,700
---------------------------------------
TOTAL $2,387 $188,606
=======================================
Account 234 - Accounts Payable to Associate Companies
CIPSCO Investment Company $32 $41
Electric Energy Inc 1,554 1,865
Ameren Energy 6,744 -
Union Electric Development Corporation - 27
Union Electric Company - 3,696
Central Illinois Public Service Company - 1,597
---------------------------------------
TOTAL $8,330 $7,226
=======================================
Account 242 - Miscellaneous Current and Accrued Liabilities
Accrued Dollar More Program $3 $6
Accrued Compensation Awards (630) (1,053)
Accrued Law Expenses (61) 91
Accrued Vacation Liability 6,954 6,344
Major Medical - Contract Employees 10 10
Dental & Optical - Local 1455 2 3
Major Medical - Executive (2) (2)
General American Group Life Insurance 15 46
Long Term Disability Insurance 59 59
Supplemental Group Life 6 8
Medical Insurance 7 44
Personal Care HMO (1) 8
Employee Medical Plan (14) (10)
United Health Care Choice - 4
Contributions - United Fund 15 28
Wage Garnishments 1 -
Group Health Plan (7) (4)
United Health Care Select - 1
Major Medical Premium Surplus (191) (79)
Employee Dependent Care Liability 3 6
Dental Allowances - 1439,649,309 1 (8)
Deferred Comp - Board of Directors 60 60
Installments Received Common Stock 3 -
Self Insured Medical Liability 386 494
---------------------------------------
TOTAL $6,619 $6,056
=======================================
</TABLE>
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XIV - Notes to Financial Statements
Instructions:
The space below is provided for important notes regarding the financial
statements or any account thereof. Furnish particulars as to any significant
contingent assets or liabilities existing at the end of the year. Notes relating
to financial statements shown elsewhere in this report may be indicated here by
reference.
See pages 14 - B thru 14 - H
14-A
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For Year Ended December 31, 1999
Schedule XIV - Notes to Financial Statements
NOTE 1 - Summary of Significant Accounting Policies
Organization and Nature of Operations
Ameren Services, Inc. (the Company) is a wholly-owned subsidiary of Ameren
Corporation (Ameren), registered under the Public Utility Holding Company Act of
1935 (PUHCA). The Company was authorized to conduct business as a service
company for Ameren and its various subsidiaries by order of the Securities and
Exchange Commission (SEC) dated December 31, 1997, which became effective
January 1, 1998. The Company is organized along functional lines to accomplish
its purpose of providing management, administrative, and technical services.
These services are priced so that the Company operates on a break-even basis.
The Company maintains its accounts in accordance with PUHCA, as administered by
the SEC, and has adopted a system of accounts consistent with that prescribed by
the Federal Energy Regulatory Commission. The accounting policies of the Company
conform to generally accepted accounting principles (GAAP).
Property and Plant
The cost of additions to, and betterments of, units of property and plant is
capitalized. Cost includes labor, material, applicable taxes and overheads.
Maintenance expenditures and the renewal of items not considered units of
property are charged to income as incurred. When units of depreciable property
are retired, the original cost and removal cost, less salvage, are charged to
accumulated depreciation.
Depreciation
Depreciation is provided over the estimated lives of the various classes of
depreciable property by applying composite rates on a straight-line basis.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and temporary investments
purchased with an original maturity of three months or less.
Income Taxes
Ameren and its subsidiaries file a consolidated federal tax return. Deferred tax
assets and liabilities are recognized for the tax consequences of transactions
that have been treated differently for financial reporting and tax return
purposes, measured using statutory tax rates. The Company's expenses are billed
to the other subsidiaries of Ameren and taxes are computed on those entities.
The Company had no deferred tax assets or liabilities at December 31, 1999 and
1998.
Use of Estimates
The preparation of financial statements in conformity with GAAP requires
management to make certain estimates and assumptions. Such estimates and
assumptions may affect reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reported period. Actual
results could differ from those estimates.
Fair Value of Financial Instruments
The carrying amounts of financial instruments on the Company's books are a
reasonable estimate of their fair value.
NOTE 2 - Common Stock
The Company is authorized to issue 30,000 shares of common stock at a par value
of one cent ($.01) per share. Ameren holds all of the Company's common stock. At
December 31, 1999 and 1998, there were 1,000 shares outstanding.
Pg 14-B
<PAGE>
NOTE 3 - Financing Arrangements
Ameren has money pool agreements among its subsidiaries to coordinate and
provide for certain short-term cash and working capital requirements. The money
pools are administered by the Company (see Note 4).
Ameren has a $300 million short-term bank credit agreement due in 2000 which
permits Ameren and its subsidiaries to borrow or to support a portion of
Ameren's commercial paper program. At December 31, 1999, all was unused and $240
million of such borrowing was available for the Company's use.
Ameren also has a $200 million bank credit agreement due in 2002 that allows
Ameren and its subsidiaries to borrow on a long-term basis or to support a
portion of Ameren's commercial paper program. At December 31, 1999, $132 million
of such borrowing was available for the Company's use.
NOTE 4 - Related Party Transactions
The Company has transactions in the normal course of business with other Ameren
subsidiaries. These transactions are primarily comprised of services received or
rendered. Intercompany receivables were approximately $29 million and $23
million, respectively, as of December 31, 1999 and 1998. Intercompany payables
totaled approximately $7 million and $8 million, respectively, as of December
31, 1999 and 1998.
Ameren's subsidiaries have the ability to invest excess funds or borrow funds as
needed from Ameren's money pools. Interest is calculated at varying rates of
interest depending on the composition of internal and external funds in the
money pools. Excess funds that are not borrowed by other subsidiaries are
invested externally by the Company and recorded as an intercompany note payable
on the Company's balance sheet. Intercompany notes payable were approximately
$189 million and $2 million, respectively, as of December 31, 1999 and 1998.
NOTE 5 - Retirement Benefits
Ameren has a defined-benefit retirement plan covering substantially all of its
employees. Benefits are based on the employees' years of service and
compensation. Ameren's plans are funded in compliance with income tax
regulations and federal funding requirements.
On January 1, 1999, the Union Electric Company (AmerenUE) and the Central
Illinois Public Service Company (AmerenCIPS) pension plans combined to form the
Ameren Retirement Plan. The Ameren plan covers qualified employees of the
Company. The Company, along with other subsidiaries of Ameren, is a participant
in the Ameren plan and is responsible for its proportional share of the costs of
the assets or liabilities. The Company's share of the pension costs for 1999 was
$3 million, of which approximately 26% was charged to construction accounts. The
AmerenUE and AmerenCIPS pension plans' information for 1998 is presented
separately below.
AmerenUE's plan covers qualified employees of AmerenUE as well as certain
employees of the Company. Following is the pension plan information related to
AmerenUE's plan as of December 31:
Pension costs for 1998 were $28 million of which approximately 19% was charged
to construction accounts.
Pg 14-C
<PAGE>
Funded Status of AmerenUE's Pension Plan:
- --------------------------------------------------------------------------
In Millions 1998
- --------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $ 999
Service cost 24
Interest cost 70
Amendments 10
Actuarial loss 38
Special termination benefit charge
7
Benefits paid (88)
-------
Net benefit obligation at end of year 1,060
Change in plan assets *
Fair value of plan assets at beginning of year 1,006
Actual return on plan assets
122
Employer contributions
1
Benefits paid
(88)
-------
Fair value of plan assets at end of year 1,041
Funded status - deficiency
19
Unrecognized net actuarial gain 121
Unrecognized prior service cost
(73)
Unrecognized net transition asset
6
-------
Accrued pension cost at December 31 $ 73
-------
* Plan assets consist principally of common stocks and fixed income securities.
Components of AmerenUE's Net Periodic Benefit Cost:
- --------------------------------------------------------------------------
In Millions 1998
- --------------------------------------------------------------------------
Service cost $ 24
Interest cost 70
Expected return on plan assets (75)
Amortization of:
Transition asset (1)
Prior service cost
6
Actuarial gain (3)
Special termination enefit charge 7
----
Net periodic benefit cost $ 28
----
Weighted-average Assumptions for Actuarial Present Value of Projected Benefit
Obligations:
- --------------------------------------------------------------------------
1998
- --------------------------------------------------------------------------
Discount rate at measurement date 6.75%
Expected return on plan assets 8.5%
Increase in future compensation 4%
- --------------------------------------------------------------------------
AmerenCIPS' plan covers substantially all employees of AmerenCIPS as well as
certain employees of the Company. In 1998, AmerenCIPS changed its measurement
date for valuation of plan assets and liabilities to December 31. Following is
the pension plan information related to AmerenCIPS' plan as of December 31:
Pension costs for 1998 were $9 million of which approximately 19% was charged to
construction accounts.
Pg 14-D
<PAGE>
Funded Status of AmerenCIPS' Pension Plan:
- --------------------------------------------------------------------------
In Millions 1998
- --------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $249
Service cost
8
Interest cost 17
Amendments
5
Actuarial loss
8
Special termination benefit charge
5
Benefits paid
(31)
- --------------------------------------------------------------------------
Net benefit obligation at end of year 261
Change in plan assets *
Fair value of plan assets at beginning of year 319
Actual return on plan assets
38
Employer contributions
5
Benefits paid
(31)
- --------------------------------------------------------------------------
Fair value of plan assets at end of year 331
Funded status - excess (70)
Unrecognized net actuarial gain 73
Unrecognized prior service cost (13)
Unrecognized net transition asset
2
- --------------------------------------------------------------------------
Prepaid pension cost at December 31 $ (8)
- --------------------------------------------------------------------------
* Plan assets consist principally of common and preferred stocks, bonds, money
market instruments and real estate.
Components of AmerenCIPS' Net Periodic Benefit Cost:
- --------------------------------------------------------------------------
In Millions 1998
- --------------------------------------------------------------------------
Service cost $ 8
Interest cost 17
Expected return on plan assets (22)
Amortization of prior service cost 1
Special termination benefit charge 5
- --------------------------------------------------------------------------
Net periodic benefit cost $ 9
- --------------------------------------------------------------------------
Weighted-average Assumptions for Actuarial Present Value of Projected Benefit
Obligations:
- --------------------------------------------------------------------------
1998
- --------------------------------------------------------------------------
Discount rate at measurement date 6.75%
Expected return on plan assets 8.5%
Increase in future compensation 4%
- --------------------------------------------------------------------------
In addition to providing pension benefits, Ameren provides certain health care
and life insurance benefits for retired employees. Ameren accrues the expected
postretirement benefit costs during employees' years of service.
AmerenUE's plans cover qualified employees of AmerenUE as well as certain
employees of the Company. The following is information related to AmerenUE's
postretirement benefit plans as of December 31:
AmerenUE's funding policy is to annually contribute the net periodic cost to a
Voluntary Employee Beneficiary Association trust (VEBA). Postretirement benefit
costs were $46 million in 1999 and $43 million in 1998 of which approximately
18% in 1999 and 17% in 1998 were charged to construction accounts. AmerenUE's
transition obligation at December 31, 1999, is being amortized over the next 13
years.
Pg 14-E
<PAGE>
The MoPSC and the ICC allow the recovery of postretirement benefit costs in
rates to the extent that such costs are funded. In December 1995, AmerenUE
established two external trust funds for retiree health care and life insurance
benefits. In 1999 and 1998, claims were paid out of the plan trust funds.
Funded Status of AmerenUE's Postretirement Benefit Plans:
- --------------------------------------------------------------------------------
In Millions 1999 1998
- --------------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $ 360 $ 333
Service cost 15 14
Interest cost 25 24
Actuarial (gain)/loss (20) 9
Benefits paid (26) (20)
- --------------------------------------------------------------------------------
Net benefit obligation at end of year 354 360
Change in plan assets *
Fair value of plan assets at beginning of year 110 81
Actual return on plan assets 4 8
Employer contributions 46 44
Unincorporated business income tax -- (3)
Benefits paid (26) (20)
- --------------------------------------------------------------------------------
Fair value of plan assets at end of year 134 110
Funded status - deficiency 220 250
Unrecognized net actuarial gain 29 11
Unrecognized prior service cost (3) (3)
Unrecognized net transition obligation (162) (175)
- --------------------------------------------------------------------------------
Postretirement benefit liability at December 31 $ 84 $ 83
- --------------------------------------------------------------------------------
* Plan assets consist principally of common stocks and fixed income securities.
Components of AmerenUE's Net Periodic Postretirement Benefit Cost:
- --------------------------------------------------------------------------------
In Millions 1999 1998
- --------------------------------------------------------------------------------
Service cost $ 15 $ 14
Interest cost 25 24
Expected return on plan assets (6) (5)
Amortization of:
Transition obligation 12 12
Actuarial gain - (2)
- --------------------------------------------------------------------------------
Net periodic benefit cost $ 46 $ 43
- --------------------------------------------------------------------------------
Assumptions for the Obligation Measurements:
- --------------------------------------------------------------------------------
1999 1998
- --------------------------------------------------------------------------------
Discount rate at measurement date 7.75% 6.75%
Expected return on plan assets 8.5% 8.5%
Medical cost trend rate - initial - 5.75%
- ultimate 5.25% 4.75%
Ultimate medical cost trend rate expected in year 2000 2000
- --------------------------------------------------------------------------------
A one percentage point increase in the medical cost trend rate is estimated to
increase the net periodic cost and the accumulated postretirement benefit
obligation approximately $4 million and $31 million, respectively. A one
percentage point decrease in the medical cost trend rate is estimated to
decrease the net periodic cost and
Pg 14-F
<PAGE>
the accumulated postretirement benefit obligation approximately $4 million and
$31 million, respectively. AmerenCIPS' plans cover substantially all employees
of AmerenCIPS as well as certain employees of the Company. The following is
information related to AmerenCIPS' postretirement benefit plans as of December
31:
AmerenCIPS' funding policy is to fund the two VEBAs and the 401(h) account
established within the AmerenCIPS retirement income trust with the lesser of the
net periodic cost or the amount deductible for federal income tax purposes. In
1998, AmerenCIPS changed its measurement date for valuation of plan assets and
liabilities to December 31. Postretirement benefit costs were $3 million in 1999
and $6 million in 1998 of which approximately 10% was charged to construction
accounts in 1999 and 20% in 1998. AmerenCIPS' transition obligation at December
31, 1999 is being amortized over the next 13 years.
The ICC allows the recovery of postretirement benefit costs in rates to the
extent that such costs are funded.
Funded Status of AmerenCIPS' Postretirement Benefit Plans:
- --------------------------------------------------------------------------------
In Millions 1999 1998
- --------------------------------------------------------------------------------
Change in benefit obligation
Net benefit obligation at beginning of year $ 152 $ 140
Service cost 3 3
Interest cost 9 10
Actuarial (gain)/loss (22) 4
Benefits paid (4) (5)
------ ------
Net benefit obligation at end of year 138 152
Change in plan assets *
Fair value of plan assets at beginning of year 128 115
Actual return on plan assets 16 10
Employer contributions 1 4
401(h) transfer - (2)
Benefits paid (4) (5)
------ ------
Fair value of plan assets at end of year 135 128
Funded status - deficiency 3 24
Unrecognized net actuarial gain 75 58
Unrecognized net transition obligation (71) (76)
------ ------
Postretirement benefit liability at December 31 $ 7 $ 6
------ ------
* Plan assets consist principally of common and preferred stocks, bonds, money
market instruments and real estate.
Components of AmerenCIPS' Net Periodic Postretirement Benefit Cost:
- --------------------------------------------------------------------------------
In Millions 1999 1998
- --------------------------------------------------------------------------------
Service cost $ 3 $ 3
Interest cost 9 10
Expected return on plan assets (9) (8)
Amortization of:
Transition obligation 6 5
Actuarial gain (6) (4)
- --------------------------------------------------------------------------------
Net periodic benefit cost $ 3 $ 6
- --------------------------------------------------------------------------------
Pg 14-G
<PAGE>
Assumptions for the Obligation Measurements:
- --------------------------------------------------------------------------------
1999 1998
- --------------------------------------------------------------------------------
Discount rate at measurement date 7.75% 6.75%
Expected return on plan assets 8.5% 8.5%
Medical cost trend rate - initial - 5.75%
- ultimate 5.25% 4.75%
Ultimate medical cost trend rate expected in year 2000 2000
- --------------------------------------------------------------------------------
A one percentage point increase in the medical cost trend rate is estimated to
increase the net periodic cost and the accumulated postretirement benefit
obligation approximately $2 million and $20 million, respectively. A one
percentage point decrease in the medical cost trend rate is estimated to
decrease the net periodic cost and the accumulated postretirement benefit
obligation approximately $2 million and $20 million, respectively.
NOTE 6 - Interchange Transactions
The Company acts as an agent for the coordination of interchange transactions
with outside parties. Amounts related to these transactions are allocated to
AmerenUE and AmerenCIPS.
NOTE 7 - Contingency
Certain employees of the Company and its affiliated companies are represented by
the International Brotherhood of Electrical Workers (IBEW) and the International
Union of Operating Engineers. These employees comprise approximately 70% of
Ameren's workforce. Labor agreements covering certain represented employees of
the Company expired in 1999 and were renewed for a term expiring in 2002. Labor
agreements which expired in 1999 have not been renewed with IBEW Locals 1439,
309, 649 and 1455, who collectively represent approximately 2,000 AmerenUE and
Ameren Services Company employees. Negotiations with Local 1455 are still
ongoing. However, after engaging in extensive good-faith bargaining with IBEW
Locals 1439, 309 and 649, AmerenUE and the Company submitted a last, best and
final offer to these collective bargaining units on February 2, 2000. The offer
was rejected and AmerenUE and the Company informed these locals that it would
implement the noneconomic portion of its offer effective March 6, 2000. The
employees are currently working under the noneconomic portion of AmerenUE's and
the Company's last, best and final offer. The Company is unable to predict what
further action, if any, these collective bargaining units will take or the
response of the Company's union-represented employees to any action by its
affiliates' employees. The Company is unable to determine what, if any, impact
these labor matters could have on its future financial condition, results of
operations or cash flows.
Pg 14-H
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XV Statement of Income
(In Thousands)
- ------------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
- ------------------------------------------------------------------------------------------------------
Income
<S> <C> <C> <C>
457 Services rendered to associate companies $225,324 $222,128
458 Services rendered to nonassociate companies - 0
456 Other Electric Revenues (106) 16
-----------------------------------
Total Income 225,218 222,144
-----------------------------------
Expense
920 Salaries and wages 53,701 59,188
921 Office Supplies and Expenses 16,387 12,917
922 Administrative Expense Transferred - Credit 1,325 650
923 Outside Services Employed 81,749 79,424
924 Property Insurance - 3
925 Injuries and Damages 685 (967)
926 Employee Pensions and Benefits (596) (505)
928 Regulatory Commission Expense 1,455 701
930.1 General Advertising Expenses 87 16
930.2 Miscellaneous General Expenses 4,573 4,070
931 Rents 20,303 20,036
935 General Plant Maintenance 1,354 1,517
901 Customer Accounts - Supervision 98 277
902 Customer Accounts - Meter Reading 1,684 1,477
903 Customer Accounts - Customer Records 7,511 8,304
905 Customer Accounts - Miscellaneous 151 419
908 Customer/Information Expense - Assistance 491 892
909 Customer/Information Expense - Informational 969 1,328
910 Customer/Information Expense - Miscellaneous 252 650
912 Demonstration & Selling Expenses 3,333 3,446
916 Miscellaneous Sales Expense 205 214
501 Steam - Operation Supervision & Eng. 1,766 1,350
506 Steam - Miscellaneous Expenses 1 21
510 Steam - Maintenance Supervision & Eng 657 648
512 Steam - Maintenance of Boiler Plant 8 1
513 Steam - Maintenance of Electric Plant - 3
517 Nuclear - Operation Supervision & Eng 7 7
524 Nuclear - Miscellaneous Operation Expenses 74 100
528 Nuclear - Maintenance Supervision & Eng. 12 4
537 Hydro Operation - Hydraulic Expenses - 2
539 Hydro Operation - Miscellaneous Expenses 5 1
541 Hydro Maintenance - Supervision & Eng 43 182
556 Other Power Supply Expenses 1,690 1,663
557 Other Power Supply Expenses - Training 2,745 2,229
560 Transmission Operation - Supervision & Eng 98 87
561 Transmission Operation - Load Dispatch 7,687 2,925
566 Transmission Operation - Misc. Expenses 13 9
568 Transmission Maintenance - Supv. & Eng. 513 542
-----------------------------------
Subtotal 211,036 203,831
</TABLE>
15 of 28 pages
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XV Statement of Income (Continued)
(In Thousands)
- ------------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
- ------------------------------------------------------------------------------------------------------
Expense (continued)
<S> <C> <C> <C>
570 Transmission Maintenance - Station Equipment 11 0
580 Distribution Operation - Supervision & Eng 1,183 1,469
581 Distribution Operation - Load Dispatch - 4
582 Distribution Operation - Station Expenses 22 24
583 Distribution Operation - Overhead Line 31 33
584 Distribution Operation - Underground Lines 26 25
585 Distribution Operation - Street Lighting - 1
586 Distribution Operation - Meter Expenses 943 869
587 Distribution Operation - Installation Expense 64 60
588 Distribution Operation - Misc. 624 1,169
590 Distribution Maintenance - Supv. & Eng 2,323 2,329
592 Distribution Maintenance - Station Expenses 15 193
593 Distribution Maintenance - Overhead Lines 785 907
594 Distribution Maintenance - UG Lines 1 3
596 Distribution Maintenance - Street Lighting 1 3
597 Distribution Maintenance - Meters 166 160
598 Distribution Maintenance - Misc 19 8
807 Purchase Gas Expense 871 809
814 Underground Storage Operation - Supv. & Eng 62 72
830 Underground Storage Expense Maintenance 62 71
850 Transmission Expense - Supv. & Eng 53 58
851 Transmission Expense - System Cntrl/Load Dispatching 23 -
857 Transmission Expense - Regulating Stations 401 440
859 Transmission Expense - Other 216 1,657
861 Transmission Expense Maintenance - Supv. 59 60
867 Transmission Expense Maintenance - Other - 18
870 Distribution Operation - Supervision & Eng 307 332
879 Distribution Operation - Installation Expense 6 5
880 Distribution Operation - Other 599 577
885 Distribution Maintenance - Supv. & Eng 7 9
893 Distribution Maintenance - Meters 586 687
403 Depreciation Expense 636 612
404 Amortization Expense 1,034 -
408 Taxes Other Than Income Taxes (988) 1,065
418 Non-Operating Rental Income 3 35
419 Interest & Dividend Income (3,934) (32)
421 Provision for Deferred Income Taxes (283) (33)
426.1 Donations 1 2
426.3 Penalties 7 -
426.4 Expenditures for certain civic activities 1,185 125
426.5 Other Deductions 1,064 1,788
427 Interest on Long-Term Debt - -
431 Other Interest Expense 5,991 2,699
-----------------------------------
Total Expense 225,218 222,144
-----------------------------------
-----------------------------------
Net Income or (Loss) $0 $0
===================================
</TABLE>
15 - A
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Analysis of Billing
Associate Companies - Account 457
(In Thousands)
- ------------------------------------------------------------------------------------------------------------------------------------
Direct Indirect Compensation Total
Costs Costs For Use Amount
Name of Associate Company Charged Charged of Capital Billed
- ------------------------------------------------------------------------------------------------------------------------------------
457-1 457-2 457-3
--------------------------------------------------------------------
<S> <C> <C> <C> <C>
Ameren Energy Resources Company $480 $108 $588
Ameren Corporation 999 $221 1,220
Ameren Energy Communications 1,229 481 1,710
CIPSCO Investment Company 248 65 313
Union Electric Development Corporation 930 240 1,170
Ameren Energy Inc. 389 83 472
AmerenERC 283 83 366
Union Electric Company 125,106 25,027 150,133
Central Illinois Public Service Company 58,279 11,073 69,352
--------------------------------------------------------------------
TOTAL $187,943 $37,381 $0 $225,324
====================================================================
</TABLE>
16 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Analysis of Billing
Nonassociate Companies - Account 458
(In Thousands)
Instruction:
Provide a brief description of the services rendered to each nonassociate
company:
- --------------------------------------------------------------------------------
Direct Indirect Compensation Excess Total
Name of Cost Cost For Use Total Or Amount
Nonassociate Company Charged Charged of Capital Cost Deficiency Billed
- --------------------------------------------------------------------------------
458-1 458-2 457-3 458-4
---------------------------------------------------------
---------------------------------------------------------
TOTAL $0 $0 $0 $0 $0 $0
========================================================
17 of 28 pages
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the
total amount billed under their separate analysis of billing schedules.
- ------------------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
---------------------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C>
920 Salaries and Wages $45,739 $7,962 $53,701 $0
921 Office Supplies and Expenses 14,430 1,957 16,387 -
922 Administrative Expense Transferred - Credit - 1,325 1,325 -
923 Outside Services Employed 76,038 5,711 81,749 -
924 Property Insurance - - - -
925 Injuries and Damages 685 - 685 -
926 Employee Pensions and Benefits (596) - (596) -
928 Regulatory Commission Expense 1,333 122 1,455 -
930.1 General Advertising Expenses 87 - 87 -
930.2 Miscellaneous General Expenses 3,246 1,327 4,573 -
931 Rents 3,158 17,145 20,303 -
935 General Plant Maintenance 1,078 276 1,354 -
901 Customer Accounts - Supervision 97 1 98 -
902 Customer Accounts - Meter Reading 1,682 2 1,684
903 Customer Accounts - Customer Records 7,250 261 7,511
905 Customer Accounts - Miscellaneous 151 - 151
908 Customer/Information Expense - Assistance 440 51 491 -
909 Customer/Information Expense - Informational 917 52 969
910 Customer/Information Expense - Miscellaneous 208 44 252
912 Demonstration & Selling Expenses 3,059 274 3,333 -
916 Miscellaneous Sales Expense 197 8 205
501 Steam - Operation Supervision & Eng. 1,726 40 1,766 -
506 Steam - Miscellaneous Expenses 1 - 1
510 Steam - Maintenance Supervision & Eng 657 - 657 -
512 Steam - Maintenance of Boiler Plant 8 - 8
513 Steam - Maintenance of Electric Plant - - -
---------------------------------------------------------------------------
Subtotal 161,591 36,558 198,149 - - -
- --------------------------------------------------------------------------------------------
Total Charges for Service
-----------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
- --------------------------------------------------------------------------------------------
<C> <C> <C> <C>
920 Salaries and Wages $45,739 $7,962 $53,701
921 Office Supplies and Expenses 14,430 1,957 16,387
922 Administrative Expense Transferred - Credit - 1,325 1,325
923 Outside Services Employed 76,038 5,711 81,749
924 Property Insurance - - -
925 Injuries and Damages 685 - 685
926 Employee Pensions and Benefits (596) - (596)
928 Regulatory Commission Expense 1,333 122 1,455
930.1 General Advertising Expenses 87 - 87
930.2 Miscellaneous General Expenses 3,246 1,327 4,573
931 Rents 3,158 17,145 20,303
935 General Plant Maintenance 1,078 276 1,354
901 Customer Accounts - Supervision 97 1 98
902 Customer Accounts - Meter Reading 1,682 2 1,684
903 Customer Accounts - Customer Records 7,250 261 7,511
905 Customer Accounts - Miscellaneous 151 - 151
908 Customer/Information Expense - Assistance 440 51 491
909 Customer/Information Expense - Informational 917 52 969
910 Customer/Information Expense - Miscellaneous 208 44 252
912 Demonstration & Selling Expenses 3,059 274 3,333
916 Miscellaneous Sales Expense 197 8 205
501 Steam - Operation Supervision & Eng. 1,726 40 1,766
506 Steam - Miscellaneous Expenses 1 - 1
510 Steam - Maintenance Supervision & Eng 657 - 657
512 Steam - Maintenance of Boiler Plant 8 - 8
513 Steam - Maintenance of Electric Plant - - -
----------------------------------
Subtotal 161,591 36,558 198,149
</TABLE>
18 of 28 pages
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the
total amount billed under their separate analysis of billing schedules.
- ------------------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
-------------------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
517 Nuclear - Operation Supervision & Eng 7 - 7 -
524 Nuclear - Miscellaneous Operation Expenses 74 - 74
528 Nuclear - Maintenance Supervision & Eng. 12 - 12
537 Hydro Operation - Hydraulic Expenses - - - -
539 Hydro Operation - Miscellaneous Expenses 5 - 5 -
541 Hydro Maintenance - Supervision & Eng 43 - 43 -
556 Other Power Supply Expenses 1,681 9 1,690 -
557 Other Power Supply Expenses - Training 2,542 203 2,745
560 Transmission Operation - Supervision & Eng 94 4 98 -
561 Transmission Operation - Load Dispatch 7,687 - 7,687
566 Transmission Operation - Misc. Expenses 13 - 13
568 Transmission Maintenance - Supv. & Eng. 511 2 513 -
570 Transmission Maintenance - Station Equipment 11 - 11 -
580 Distribution Operation - Supervision & Eng 1,111 72 1,183 -
581 Distribution Operation - Load Dispatch - - -
582 Distribution Operation - Station Expenses 21 1 22
583 Distribution Operation - Overhead Line 30 1 31
584 Distribution Operation - Underground Lines 25 1 26
585 Distribution Operation - Street Lighting - - -
586 Distribution Operation - Meter Expenses 933 10 943
587 Distribution Operation - Installation Expense 63 1 64
588 Distribution Operation - Misc. 496 128 624
590 Distribution Maintenance - Supv. & Eng 2,254 69 2,323 -
592 Distribution Maintenance - Station Expenses 15 - 15
593 Distribution Maintenance - Overhead Lines 771 14 785
594 Distribution Maintenance - UG Lines 1 - 1
596 Distribution Maintenance - Street Lighting 1 - 1
597 Distribution Maintenance - Meters 166 - 166
598 Distribution Maintenance - Misc 19 - 19
807 Purchase Gas Expense 871 - 871 -
-------------------------------------------------------------------------
Subtotal 19,457 515 19,972 - - -
- ---------------------------------------------------------------------------------------
Total Charges for Service
----------------------------
Direct Indirect
Account Description of Items Cost Cost Total
- ---------------------------------------------------------------------------------------
<C> <C> <C>
517 Nuclear - Operation Supervision & Eng 7 - 7
524 Nuclear - Miscellaneous Operation Expenses 74 - 74
528 Nuclear - Maintenance Supervision & Eng. 12 - 12
537 Hydro Operation - Hydraulic Expenses - - -
539 Hydro Operation - Miscellaneous Expenses 5 - 5
541 Hydro Maintenance - Supervision & Eng 43 - 43
556 Other Power Supply Expenses 1,681 9 1,690
557 Other Power Supply Expenses - Training 2,542 203 2,745
560 Transmission Operation - Supervision & Eng 94 4 98
561 Transmission Operation - Load Dispatch 7,687 - 7,687
566 Transmission Operation - Misc. Expenses 13 - 13
568 Transmission Maintenance - Supv. & Eng. 511 2 513
570 Transmission Maintenance - Station Equipment 11 - 11
580 Distribution Operation - Supervision & Eng 1,111 72 1,183
581 Distribution Operation - Load Dispatch - - -
582 Distribution Operation - Station Expenses 21 1 22
583 Distribution Operation - Overhead Line 30 1 31
584 Distribution Operation - Underground Lines 25 1 26
585 Distribution Operation - Street Lighting - - -
586 Distribution Operation - Meter Expenses 933 10 943
587 Distribution Operation - Installation Expense 63 1 64
588 Distribution Operation - Misc. 496 128 624
590 Distribution Maintenance - Supv. & Eng 2,254 69 2,323
592 Distribution Maintenance - Station Expenses 15 - 15
593 Distribution Maintenance - Overhead Lines 771 14 785
594 Distribution Maintenance - UG Lines 1 - 1
596 Distribution Maintenance - Street Lighting 1 - 1
597 Distribution Maintenance - Meters 166 - 166
598 Distribution Maintenance - Misc 19 - 19
807 Purchase Gas Expense 871 - 871
----------------------------
Subtotal 19,457 515 19,972
</TABLE>
18-A
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the
total amount billed under their separate analysis of billing schedules.
- ------------------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
-----------------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C>
814 Underground Storage Operation - Supv. & Eng 62 - 62 -
830 Underground Storage Expense Maintenance 62 - 62 -
850 Transmission Expense - Supv. & Eng 53 - 53 -
851 Transmission Exp. - System Cntrol/Load Disp. 23 - 23 -
857 Transmission Expense - Regulating Stations 401 401
859 Transmission Expense - Other 216 216
861 Transmission Expense Maintenance - Supv. 59 59 -
867 Transmission Expense Maintenance - Other - -
870 Distribution Operation - Supervision & Eng 307 307 -
879 Distribution Operation - Installation Expense 6 6
880 Distribution Operation - Other 581 18 599
885 Distribution Maintenance - Supv. & Eng 7 7 -
893 Distribution Maintenance - Meters 586 586
403 Depreciation Expense 27 609 636 -
404 Amortization Expense 1,034 1,034 -
408 Taxes Other Than Income Taxes (988) (988) -
418 Non-Operating Rental Income 3 3 -
419 Interest & Dividend Income (3,934) (3,934) -
421 Provisions for Deferred Income Taxes (283) (283) -
426.1 Donations 1 1 -
426.3 Penalties 7 7 -
426.4 Expenditures for certain civic activities 1,144 41 1,185
426.5 Other Deductions 802 262 1,064 -
427 Interest on Long-Term Debt - - -
431 Other Interest Expense 5,991 5,991 -
--------------------------------------------------------------------
TOTAL EXPENSES 186,174 39,044 225,218 - - -
--------------------------------------------------------------------
Compensation for use of Equity Capital
--------------------------------------------------------------------
430 Interest on Debt to Associate Companies - -
--------------------------------------------------------------------
TOTAL COST OF SERVICE $186,174 $39,044 $225,218 $0 $0 $0
====================================================================
- --------------------------------------------------------------------------------------------
Total Charges for Service
---------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
- -------------------------------------------------------------------------------------------
<C> <C> <C> <C>
814 Underground Storage Operation - Supv. & Eng 62 - 62
830 Underground Storage Expense Maintenance 62 - 62
850 Transmission Expense - Supv. & Eng 53 - 53
851 Transmission Exp. - System Cntrol/Load Disp. 23 - 23
857 Transmission Expense - Regulating Stations 401 - 401
859 Transmission Expense - Other 216 - 216
861 Transmission Expense Maintenance - Supv. 59 - 59
867 Transmission Expense Maintenance - Other - - -
870 Distribution Operation - Supervision & Eng 307 - 307
879 Distribution Operation - Installation Expense 6 - 6
880 Distribution Operation - Other 581 18 599
885 Distribution Maintenance - Supv. & Eng 7 - 7
893 Distribution Maintenance - Meters 586 - 586
403 Depreciation Expense 27 609 636
404 Amortization Expense - 1,034 1,034
408 Taxes Other Than Income Taxes (988) - (988)
418 Non-Operating Rental Income 3 - 3
419 Interest & Dividend Income (3,934) - (3,934)
421 Provisions for Deferred Income Taxes (283) - (283)
426.1 Donations 1 - 1
426.3 Penalties - 7 7
426.4 Expenditures for certain civic activities 1,144 41 1,185
426.5 Other Deductions 802 262 1,064
427 Interest on Long-Term Debt - - -
431 Other Interest Expense 5,991 - 5,991
--------------------------------
TOTAL EXPENSES 186,174 39,044 225,218
--------------------------------
Compensation for use of Equity Capital
--------------------------------
430 Interest on Debt to Associate Companies - - -
--------------------------------
TOTAL COST OF SERVICE $186,174 $39,044 $225,218
================================
</TABLE>
18-B
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
Instruction:
Indicate each department or service function. (See Instruction 01-3 General
Structure of Accounting System: Uniform System of Accounts).
- ---------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A)
--------------------------------------------------------------------
Account Total Overheads Corporate Controllers' Division Division
Number Description of Items Amount Comm. Marketing Support
- ---------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
920 Salaries and Wages $53,701 $426 $3,670 $217 $931
921 Office Supplies and Expenses 16,387 513 331 108 179
922 Administrative Expense Transferre
- Credit 1,325
923 Outside Services Employed 81,749 14 67 51 (34)
924 Property Insurance 0
925 Injuries and Damages 685 - 3
926 Employee Pensions and Benefits (596) 252
928 Regulatory Commission Expense 1,455 15 -
930.1 General Advertising Expenses 87 87
930.2 Miscellaneous General Expenses 4,573 2,082 - 69 1
931 Rents 20,303 1 10
935 General Plant Maintenance 1,354 - - 3
901 Customer Accounts - Supervision 98 29
902 Customer Accounts - Meter Reading 1,684 1 82 1,126
903 Customer Accounts - Customer Records 7,511 3 352 3,280
905 Customer Accounts - Miscellaneous 151 1
908 Customer/Information Expense - Assistance 491 3 254 37
909 Customer/Information Expense - Informational 969 650 164 35
910 Customer/Information Expense - Miscellaneous 52 2 137 37
912 Demonstration & Selling Expenses 3,333 545 1,419 4
916 Miscellaneous Sales Expense 205 198 1
501 Steam - Operation Supervision & Eng. 1,766
506 Steam - Miscellaneous Expenses 1
510 Steam - Maintenance Supervision & Eng. 657
512 Steam - Maintenance of Boiler Plant 8
513 Steam - Maintenance of Electric Plant 0
517 Nuclear - Operation Supervision & Eng 7 1
524 Nuclear - Miscellaneous Operation Expenses 74 3
528 Nuclear - Maintenance Supervision & Eng. 12
537 Hydro Operation - Hydraulic Expenses 0
539 Hydro Operation - Miscellaneous Expenses 5
541 Hydro Maintenance - Supervision & Eng 43
556 Other Power Supply Expenses 1,690
557 Other Power Supply Expenses - Training 2,745 3 7
560 Transmission Operation - Supervision & Eng. 98 53
561 Transmission Operation - Load Dispatch 7,687
566 Transmission Operation - Misc. Expenses 13 -
568 Transmission Maintenance - Supv. & Eng. 513 32
570 Transmission Maintenance - Station Equipment 11
580 Distribution Operation - Supervision & Eng. 1,183 745
581 Distribution Operation - Load Dispatch 0
----------------------------------------------------------------------------------
Subtotal $212,230 $0 $4,580 $4,089 $3,051 $6,480
- ----------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A)
------------------------------------------------------------------
Account Engineering Energy Environmental Executive
Number Description of Items & Construction Serv.- Other Safety & Health
- ----------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
920 Salaries and Wages $1,269 $186 $1,435 $5,065
921 Office Supplies and Expenses 306 4 445 26
922 Administrative Expense Transferre
- Credit
923 Outside Services Employed 9 6 14 151
924 Property Insurance
925 Injuries and Damages - 478 50
926 Employee Pensions and Benefits - 195
928 Regulatory Commission Expense 1 34
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses - - 230
931 Rents 2,129
935 General Plant Maintenance 28 28 104
901 Customer Accounts - Supervision 47
902 Customer Accounts - Meter Reading 7 4
903 Customer Accounts - Customer Records 2 386
905 Customer Accounts - Miscellaneous 21
908 Customer/Information Expense - Assistance 86
909 Customer/Information Expense - Informational 29
910 Customer/Information Expense - Miscellaneous 22
912 Demonstration & Selling Expenses 2 688
916 Miscellaneous Sales Expense -
501 Steam - Operation Supervision & Eng. 1,199 183
506 Steam - Miscellaneous Expenses 1
510 Steam - Maintenance Supervision & Eng. 496 22
512 Steam - Maintenance of Boiler Plant 6 -
513 Steam - Maintenance of Electric Plant
517 Nuclear - Operation Supervision & Eng
524 Nuclear - Miscellaneous Operation Expenses 1
528 Nuclear - Maintenance Supervision & Eng. 6 3
537 Hydro Operation - Hydraulic Expenses
539 Hydro Operation - Miscellaneous Expenses 5
541 Hydro Maintenance - Supervision & Eng 32 3
556 Other Power Supply Expenses 1,216 106
557 Other Power Supply Expenses - Training 93 1,505 14 (22)
560 Transmission Operation - Supervision & Eng. 14
561 Transmission Operation - Load Dispatch 2,281 143
566 Transmission Operation - Misc. Expenses
568 Transmission Maintenance - Supv. & Eng. 17 43
570 Transmission Maintenance - Station Equipment 8 -
580 Distribution Operation - Supervision & Eng. 165
581 Distribution Operation - Load Dispatch
----------------------------------------------------------------------------
Subtotal $2,277 $8,531 $2,420 $7,799
</TABLE>
19 of 28 pages
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
- -----------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------
Account Finance Corporat General Gas Human IM IndustriaL Information Metropolitan Nuclear
Number Other Planning Counsel Support Resources Relations Technologies
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C> <C>
920 $1,723 $1,178 $2,288 $167 $2,879 $493 $11,583 $0 $0
921 136 270 357 38 1,208 102 10,469
922
923 329 822 1,000 20 1,245 60 34,237
924
925 - 26 1 -
926 2 16,759
928 74 1,009 12
930.1
930.2 1 1,106 132 -
931 (5) 222 342
935 23 610
901 2
902 - 157 -
903 30 2 125 8
905 96
908 1
909
910
912 6 3 1
916
501
505
510
512
513
517
524 6 48
528
537
539
541
556
557 7 2 9 679
560
561 15
566
568
570
580 - 1
581
-----------------------------------------------------------------------------------------------------------------------
subtotal $2,328 $2,353 $5,783 $607 $22,431 $0 $655 $57,959 $0 $0
- -----------------------------------------------------------------------------------
-----------------------------------------------------------------------
Account Miscellaneous Power Regional Supply Treasurer's
Number Plant Service
- -----------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
920 $16,453 $0 $510 $2,014 $1,214
921 1,566 - 34 82 213
922 1,325
923 43,700 4 54
924
925 116 - 11
926 (17,841) 37 -
928 310
930.1 -
930.2 251 - - 701
931 38 17,566
935 158 396 4
901 20
902 307 -
903 1,640 1 1,682
905 33
908 110
909 76 15
910 54
912 665
916 6
501 384 -
505
510 139
512 2
513 -
517 1 5
524 16
528 3
537
539
541 8
556 368
557 448 -
560 21 10
561 5,248
566 13 -
568 110 311
570 3
580 251 21
581
----------------------------------------------------------------------
subtotal $55,989 $0 $900 $20,119 $3,879
</TABLE>
19-A
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
Instruction:
Indicate each department or service function. (See Instruction 01-3 General
Structure of Accounting System: Uniform System of Accounts).
- -----------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A)
----------------------------------------------------------------------
Account Total Overheads Corporate Controllers' Division
Number Description of Items Amount Comm. Marketing
- -----------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
582 Distribution Operation - Station Expenses $22
583 Distribution Operation - Overhead Line 31
584 Distribution Operation - Underground Lines 26
585 Distribution Operation - Street Lighting 0
586 Distribution Operation - Meter Expenses 943
587 Distribution Operation - Installation Expenses 64
588 Distribution Operation - Misc. 624 1 1
590 Distribution Maintenance - Supv. & Eng. 2,323
592 Distribution Maintenance - Station Expenses 15
593 Distribution Maintenance - Overhead Lines 785
594 Distribution Maintenance - UG Lines 1
596 Distribution Maintenance - Street Lighting 1
597 Distribution Maintenance - Meters 166
598 Distribution Maintenance - Misc 19
807 Purchase Gas Expense 871
814 Underground Storage Operation - Supv. & Eng. 62
830 Underground Storage Expense Maintenance 62
850 Transmission Expense - Supv. & Eng 53
851 Trans. Exp,-System Cntrl/Load Disp. 23
857 Transmission Expense - Regulating Stations 401
859 Transmission Expense - Other 216
861 Transmission Expense Maintenance - Supv. 59
867 Transmission Expense Maintenance - Other 0
870 Distribution Operation - Supervision & Eng. 307 1
879 Distribution Operation - Installation Expense 6
880 Distribution Operation - Other 599 1 2
885 Distribution Maintenance - Supv. & Eng. 7
893 Distribution Maintenance - Meters 586
403 Depreciation Expense 636
404 Amoritzation Expense 1,034
408 Taxes Other Than Income Taxes (988)
418 Non-Operating Rental Income 3
419 Interest & Dividend Income (3,934)
421 Provisions for Deferred Income Taxes (283) (283)
426.1 Donations 1 - 1
426.3 Penalties 7
426.4 Expenditures for certain civic activities 1,185 742
426.5 Other Deductions 1,064 474 35 13
427 Interest on Long-Term Debt 0
431 Other Interest Expense 5,991
--------------------------------------------------------------------------------
TOTAL EXPENSES $225,218 $0 $5,799 $4,125 $2,784
================================================================================
- ------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 19-A)
-----------------------------------------------------------------------------
Account Division Engineering Energy Environmental Executive
Number Description of Items Support & Construction Serv.- Other Safety & Health
- ------------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
582 Distribution Operation - Station Expenses $1
583 Distribution Operation - Overhead Line -
584 Distribution Operation - Underground Lines -
585 Distribution Operation - Street Lighting -
586 Distribution Operation - Meter Expenses 2
587 Distribution Operation - Installation Expenses 6 13
588 Distribution Operation - Misc. 344 2 - 10
590 Distribution Maintenance - Supv. & Eng. 883 - 245
592 Distribution Maintenance - Station Expenses 10
593 Distribution Maintenance - Overhead Lines 5 5
594 Distribution Maintenance - UG Lines
596 Distribution Maintenance - Street Lighting
597 Distribution Maintenance - Meters
598 Distribution Maintenance - Misc 11
807 Purchase Gas Expense 543 130
814 Underground Storage Operation - Supv. & Eng. 21
830 Underground Storage Expense Maintenance 21
850 Transmission Expense - Supv. & Eng 17
851 Trans. Exp,-System Cntrl/Load Disp.
857 Transmission Expense - Regulating Stations
859 Transmission Expense - Other
861 Transmission Expense Maintenance - Supv.
867 Transmission Expense Maintenance - Other
870 Distribution Operation - Supervision & Eng. 29 67
879 Distribution Operation - Installation Expense 2 3
880 Distribution Operation - Other 3 23 -
885 Distribution Maintenance - Supv. & Eng. 3 2
893 Distribution Maintenance - Meters 3
403 Depreciation Expense
404 Amoritzation Expense
408 Taxes Other Than Income Taxes
418 Non-Operating Rental Income
419 Interest & Dividend Income
421 Provisions for Deferred Income Taxes
426.1 Donations
426.3 Penalties
426.4 Expenditures for certain civic activities 91
426.5 Other Deductions - 24 3 82
427 Interest on Long-Term Debt
431 Other Interest Expense 2,047
---------------------------------------------------------------------------------------
TOTAL EXPENSES $7,766 $2,303 $9,097 $2,423 $10,569
=======================================================================================
</TABLE>
19-B
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
- -----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------
Account Finance - FP General Gas Human IM Industrial Information Metropolitan
Number Other Counsel Support Resources Relations Technologies
- -----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
582
583
584
585
586 49
587
588 21 - - 1
590 14 1
592
593 -
594
596
597 6 3
598
807 16
814 27
830 27
850 24
851 23
857 313
859 171
861 59
867
870 146
879
880 3 508
885
893 455
403
404
408
418 2
419
421
426.1
426.3 7
426.4 17 214
426.5 35 131 111
427
431 1
-----------------------------------------------------------------------------------------------------------------------
TOTAL $2,377 $2,353 $6,032 $2,396 $22,616 $0 $655 $58,072 $0
=======================================================================================================================
- -------------------------------------------------------------------------------------------
------------------------------------------------------------------------------
Account Nuclear Miscellaneous Power Regional Supply Treasurer's
Number Plant Service
- -------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C>
582 $5 $16
583 7 24
584 6 20
585 - -
586 203 689
587 15 30
588 46 163 35
590 499 681
592 3 2
593 157 618
594 - 1
596 - 1
597 32 125
598 1 7
807 182
814 14
830 14
850 12
851
857 88
859 45
861
867
870 64
879 1
880 51 8
885 2
893 128
403 636
404 1,034
408 (988)
418 1
419 (3,934)
421 -
426.1
426.3
426.4 121
426.5 127 21 8
427
431 3,857 86
---------------------------------------------------------------------------
TOTAL $0 $58,418 $0 $3,277 $20,269 $3,887
===========================================================================
</TABLE>
19-C
<PAGE>
<TABLE>
<CAPTION>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Departmental Analysis of Salaries - Account 920
(In Thousands)
- ----------------------------------------------------------------------------------------------------------------------------------
Departmental Salary Expense
-------------------------------------------------------------------
Name of Department Included in Amounts Billed to
-------------------------------------------------- Number of
Indicate each department Total Parent Other Non Personnel
or service function Amount Company Associates Associates End of Year
- ----------------------------------------------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C>
Corporate Communications $426 $426 12
Corporate Planning 1,178 1,178 0
Controllers' 3,670 3,670 80
Division Marketing 217 217 44
Division Support 931 931 205
Engineering & Construction 1,269 1,269 130
Energy Services, Other 186 186 88
Environmental, Safety and Health 1,435 1,435 23
Executive 5,065 5,065 76
Finance & Accounting, Other 1,723 1,723 32
Gas Support 167 167 30
General Counsel 2,288 2,288 38
Gas Supply - 8
Human Resource 2,879 2,879 91
Industrial Relations 493 493 8
IM - 0
Information Technology 11,583 11,583 286
Metropolitan - 0
Nuclear - 0
Other Departments 16,453 16,453 0
Power Plant - 0
Regional 510 510 0
Supply Service 2,014 2,014 112
Treasurer's 1,214 1,214 73
------------------------------------------------------------------------------
$53,701 $0 $53,701 $0 1,336
==============================================================================
</TABLE>
20 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Outside Services Employed - Account 923
(In Thousands)
Instructions:
Provide a breakdown by subaccount of outside services employed. If the aggregate
amounts paid to any one payee and included within one subaccount is less than
$25,000, only the aggregate number and amount of all such payments included
within the subaccount need be shown. Provide a subtotal for each type of
service.
- -------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Address Associate Amount
- -------------------------------------------------------------------------------
OUTSIDE SERVICE
AmerenEnergy A $6,141
Andersen Consulting NA 814
Aon Risk Services NA 350
Bradford & Galt NA 86
Buffalo Grove F P C NA 41
Buck Consultants NA 29
CSC Planmetrics NA 70
Deloitte & Touche LLP NA 72
Dreyfus Service Corp NA 33
Hewitt Associates NA 368
Information Intellec NA 25
Linde Group Temporary NA 68
McDermott Will & Emery NA 129
Merrill Lynch NA 37
Metzler & Associates NA 558
Navigant Consulting NA 183
Personal Performance NA 221
Pierce Leahy Corp NA 35
PricewaterhouseCoopers LLP NA 686
Rubin Brown Gornstein NA 102
The Weiss Group NA 133
Towers Perrin NA 460
WEFA Incorporated NA 47
Other (113) NA 510
------
Total 11,198
------
OUTSIDE SERVICE - Legal
Armstrong Teasdale NA 138
Milbank Tweed Hadley NA 39
Senniger Powers NA 66
Other (14) NA 628
------
Total 871
------
OUTSIDE SERVICE - (affiliate provided)
Other (12) NA 35,118
------
Total 35,118
------
21 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Outside Services Employed - Account 923 (continued)
(In Thousands)
- --------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Associate Amount
- --------------------------------------------------------------------------------
OUTSIDE SERVICE - Software
Advance Resources NA 182
Aerotek NA 27
Alternative Resource NA 97
And Technologies NA 95
Andersen Consulting NA 27,733
Auditforce Inc. NA 84
Buffalo Grove F P C NA 545
Cardinal Systems Group Inc. NA 84
Computer Enterprises NA 144
Computrain NA 130
Cook Systems International NA 290
Diversified Consulting NA 111
Diversified Services NA 246
Docucorp International NA 161
EDS Corporation NA 360
ESG Technologies NA 97
Enterprise Systems NA 87
Ernst & Young LLP NA 288
Four Star Associates NA 474
Guaranteed Computers NA 175
Guffey and Associates NA 157
Harbinger NA 37
Hewlett-Packard NA 83
Intecon NA 726
Interim Services, Inc. NA 235
John Albrecht NA 101
JT Roberts NA 104
Joseph H Stampfl NA 120
Kendall Placement NA 33
Kevin Roundcount NA 122
Levi Ray & Shoup NA 730
MSF & W NA 39
McDonnell Douglas Technical Svcs NA 146
Maryville Data Systems NA 158
META Group NA 81
MidAtlantic Consulting NA 320
Neteffects, Inc. NA 90
Norstan Consulting NA 153
Numbers Only, Inc. NA 56
Open Technology Inc. NA 31
------
subtotal 34,932
21-A
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Outside Services Employed - Account 923 (continued)
(In Thousands)
- --------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Associate Amount
- --------------------------------------------------------------------------------
OUTSIDE SERVICE - Software (cont.)
Polarsoft Ltd. NA 164
Quantec, Inc. NA 188
RHI Consulting NA 100
Robert L. Bevan NA 26
Ron Cook & Assoc NA 108
Rose International NA 648
Severn Trent Systems NA 47
Software Architects NA 1,287
Software Development NA 63
Solution Consultants NA 1,120
Structure Consulting NA 277
Technology Partners NA 414
Teksystems NA 143
Total Integration NA 186
Verio NA 27
4-Serv NA 437
Transfer to Plant NA (6,038)
Other (49) NA 433
------
Total 34,562
-------
TOTAL $81,749
=======
21-B
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Employee Pensions and Benefits - Account 926
(In Thousands)
Instructions:
Provide a listing of each pension plan and benefit program provided by the
service company. Such listing should be limited
to $25,000.
- --------------------------------------------------------------------------
Description Amount
- --------------------------------------------------------------------------
Employee Meetings/Functions/Awards 400
Savings Investment Plan 1,836
Post Retirement Benefits Other than Pension 4287
Group Life Insurance 64
Employee Retirement and Insurance Expenses 1069
Medical Insurance 6298
Accidental Death & Dismemberment Insurance 36
Dental Insurance 312
Pension Plans 2,975
Transfer to Construction from Acct. 926 (17,873)
------------
TOTAL ($596)
============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
General Advertising Expenses - Account 930.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.1, "General Advertising
Expenses," classifying the items according to the nature of the advertising and
as defined in the account definition. If a particular class includes an amount
in excess of $3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
- --------------------------------------------------------------------------------
Description Name of Payee Amount Amount
- --------------------------------------------------------------------------------
Advertising in Newspapers, periodicals, Telephone Directory $16
billboards, radio, etc. Kiel Center Partners 42
Monumental Finishers 6
St. Louis Blues 12
Others 11
----------
Total $87
==========
22 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Miscellaneous General Expenses - Account 930.2
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.2, "Miscellaneous
General Expenses," classifying such expenses according to their nature. Payments
and expenses permitted by Section 321(b)(2) of the Federal Election Campaign
Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. SS441(b)(2)) shall be
separately classified.
- --------------------------------------------------------------------------------
Description Amount
- --------------------------------------------------------------------------------
Labor $973
Investor Relations 167
Public Relations 937
Stockholder Related Expenses 634
Board of Director Expenses 633
Trade Membership 998
Power Reliability Program 92
Other Miscellaneous Expenses 139
------
TOTAL $4,573
======
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Rents - Account 931
(In Thousands)
Instructions.
Provide a listing of the amount included in Account 931, "Rents," classifying
such expenses by major groupings of property, as defined in the account
definition of the Uniform System of Accounts.
- --------------------------------------------------------------------------------
Type of Property Amount
- --------------------------------------------------------------------------------
General office $19,944
Computer equipment 380
Other (21)
-------
TOTAL $20,303
=======
23 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Taxes Other Than Income Taxes - Account 408
(In Thousands)
Instructions:
Provide an analysis of Account 408, "Taxes Other Than Income Taxes." Separate
the analysis into two groups: (1) other than U.S. Government taxes, and (2) U.S.
Government taxes. Specify each of the various kinds of taxes and show the
amounts thereof. Provide a subtotal for each class of tax.
- --------------------------------------------------------------------------------
Kind of Tax Amount
- --------------------------------------------------------------------------------
Taxes' Other Than U.S. Government Taxes
Corporate Franchise/Miscellaneous Taxes $20
Ad Valorem Taxes 163
---------
Subtotal - Taxes Other Than U.S. Government Taxes 183
U.S. Government Taxes
Payroll Taxes ($1,171)
---------
Subtotal - U.S. Government Taxes (1,171)
---------
---------
TOTAL ($988)
=========
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Donations - Account 426.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.1, "Donations,"
classifying such expenses by its purpose. The aggregate number and amount of all
items of less than $3,000 may be in lieu of details.
- --------------------------------------------------------------------------------
Name of Recipient Purpose of Donation Amount
- --------------------------------------------------------------------------------
Others $1
----------
TOTAL $1
==========
24 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Other Deductions - Account 426.5
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.5, "Other Deductions,"
classifying such expenses according to their nature.
- --------------------------------------------------------------------------------
Description Amount
- --------------------------------------------------------------------------------
Other deductions $813
Miscellaneous 187
Appliance Warranty Program 43
Bill Payment Insurance 17
Turn Key Leasing Program 4
-------
TOTAL $1,064
+======
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Schedule XVIII - Notes to Statement of Income
Instructions:
The space below is provided for important notes regarding the statement of
income or any account thereof. Furnish particulars as to any significant
increases in services rendered or expenses incurred during the year. Notes
relating to financial statements shown elsewhere in this report may be indicated
here by reference.
See Notes to Financial Statements on pages 14-B thru 14-H
25 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
FOR YEAR ENDED DECEMBER 31, 1999
Schedule XIX - Financial Data Schedule
(Thousands of Dollars)
NET SERVICE COMPANY PROPERTY 67,595
TOTAL INVESTMENTS 3,304
TOTAL CURRENT ASSETS 204,929
TOTAL DEFERRED DEBITS (96)
OTHER ASSETS AND DEBITS 0
TOTAL ASSETS AND DEBITS 275,732
TOTAL PROPRIETARY CAPITAL 16,232
TOTAL LONG TERM DEBT 0
NOTES PAYABLE 0
NOTES PAYABLE ASSOCIATE COMPANIES 188,606
OTHER CURRENT AND ACCRUED LIABILITIES 55,650
TOTAL DEFERRED CREDITS 15,244
DEFERRED INCOME TAX 0
TOTAL LIABILITY AND PROPRIETARY CAPITAL 275,732
SERVICES ASSOCIATE COMPANIES 225,324
SERVICES NON-ASSOCIATE COMPANIES 0
MISCELLANEOUS INCOME OR LOSS (106)
TOTAL INCOME 225,218
SALARIES AND WAGES 53,701
EMPLOYEE PENSIONS AND BENEFITS (596)
OTHER EXPENSES 172,113
TOTAL EXPENSES 225,218
NET INCOME 0
TOTAL EXPENSES DIRECT COST 186,174
TOTAL EXPENSES INDIRECT COST 39,044
TOTAL EXPENSES DIRECT AND INDIRECT 225,218
PERSONNEL END OF YEAR 1,336
26 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Organization Chart
See pages 27-A through 27-C
Methods of Allocation
See page 27-D
Annual Statement of Compensation for Use of Capital Billed
- None -
27 of 28 pages
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Organization Chart
Organization
President
Customer Services - Senior Vice President
Division Support - Vice President
ARES Business Center
Customer Relations
Distribution Engineering
Distribution Operating
Personnel Development & Administration
Substations & Transmission
System Relay Service
Gas Operations Support - Vice President
Gas Technical Support
Gas Transportation
Metering
Training
Gas Control
Senior Vice President
Corporate Communications & Public Policy - Vice President
Advertisting & Community Relations
Media & Employee Communications
Economic Development
Government Relations
Energy Supply - Vice President
Operations Analysis
System Operations
EMS Support
Information Technology - Vice President
Data Operations
Planning & Support
Telecommunications
Development
Environmental Safety & Health - Manager
Air Quality
Water Quality
Waste Management
Safety & Health
Gas Supply - Manager
Gas Supply
27-A
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Organization Chart
Senior Vice President (cont.)
Fossil Fuel - Manager
Transportation
Coal Planning & Procurement Director
Asset Management
Business Development
Finance & Corporate Services - Senior Vice President
Engineering & Construction - Vice President
Power Plant Design
Electrical Engineering & Transmission Planning
Construction Services
Research & Development
General Counsel & Secretary - Vice President
Claims
Security
Vice President & Controller
Performace Management
Accounting
Budget
Financial Communications
Systems/Special Projects
Treasurer
Banking
Financial Planning & Investments
Investor Services
Risk Management
Treasury Technology Services
Tax - Vice President
Income Tax Complaince
Excise Taxes
Ad Valorem Taxes
Internal Audit - Manager
Internal Audit
Human Resources - Vice President
Compensation and Personnel Administration
Employee Benefits
Staffing & HR Planning
Organizational Development
Communication & Training Services
Industrial Relations - Vice President
27-B
<PAGE>
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 1999
Organization Chart
Senior Vice President
Supply Services - Vice President
Building Service
Purchasing
Real Estate
Stores
Corporate Planning - Vice President
Rate Engineering
Corporate Analysis
Business Analysis
Marketing & Sales - General Manager
Pricing
Sales & Service
Marketing
Illinois Sales
Meter Services
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
Methods of Allocation
Composite - Energy Sales, Customers and Employees
Based on three components of equal weighting: energy sales, average
customers and number of employees.
Customers
Based on a year-end count of electric and gas customers.
Sales
Based on the year-end energy sales.
Employees
Based on the number of full time employees monthly.
Labor
Based on yearly Operation & Maintenance labor costs.
Revenue
Based on total revenue earned by operating company.
Total Capitalization
Based on total operating company capitalization value at year-end.
Total Assets
Based on total operating company assets at year-end.
Construction Expenditures
Based on yearly construction expenditures by each operating company.
Peak Load
Based on Peak Load at each operating center. Each operating power plant
peak generation provides electric ratio. Gas ratio is derived from system
peak at a transporation intake point for Ameren's system.
Generating Capacity
Based on nameplate generating capacity at each power plant.
Gas Throughput
Based on total gas usage including transportation customers at each Ameren
operating gas system.
CPU Cycles
Based on CPU units processed by computer monthly for each separate computer
system.
Current Tax Expense
Based on yearly tax expenses for each operating company.
Vehicle Ratio
Based on number of vehicles assigned to each operating company.
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of 1935
and the rules and regulations of the Securities and Exchange Commission issued
thereunder, the undersigned company has duly caused this report to be signed on
its behalf by the undersigned officer thereunto duly authorized.
Ameren Services Company
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(Name of Reporting Company)
By: /S/ Warner l. Baxter
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(Signature of Signing Officer)
Warner L. Baxter, Controller
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(Printed Name and Title of Signing Officer)
Date: April 28 , 2000
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