Form U-13-60
Mutual and Subsidiary Service Companies
Revised February 7, 1980
ANNUAL REPORT
For The Period
Beginning January 1, 1993 and Ending December 31, 1993
TO THE
U. S. SECURITIES AND EXCHANGE COMMISSION
OF
SOUTHERN COMPANY SERVICES, INC.
(Exact Name of Reporting Company)
SUBSIDIARY SERVICE COMPANY
("Mutual" or "Subsidiary")
Date of Incorporation April 21, 1949 If not Incorporated, Date of
Organization
State or Sovereign Power Under Which Incorporated or Organized State of
Alabama
Location of Principal Executive Offices of Reporting Company
800 Shades Creek Parkway
Birmingham, Alabama 35209
Name, title, and address of officer to whom correspondence concerning
this report should be addressed:
Vice President 64 Perimeter Center East
W. Dean Hudson and Comptroller Atlanta, Georgia 30346
(Name) (Title) (Address)
Name of Principal Holding Company Whose Subsidiaries are served by
Reporting Company:
THE SOUTHERN COMPANY<PAGE>
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 such 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 ( 210.3-01(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, 210.3-01(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.<PAGE>
INSTRUCTIONS FOR USE OF FORM U-13-60
(Continued)
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.<PAGE>
2
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
Schedule or Page
Description of Schedules and Accounts Account Number Number
COMPARATIVE BALANCE SHEET Schedule I 4-5
SERVICE COMPANY PROPERTY Schedule II 6-7
ACCUMULATED PROVISION FOR DEPRECIATION
AND AMORTIZATION OF SERVICE COMPANY
PROPERTY Schedule III 8
INVESTMENTS Schedule IV 9
ACCOUNTS RECEIVABLE FROM ASSOCIATE
COMPANIES Schedule V 10
FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 11
STORES EXPENSE UNDISTRIBUTED Schedule VII 12
MISCELLANEOUS CURRENT AND ACCRUED
ASSETS Schedule VIII 13
MISCELLANEOUS DEFERRED DEBITS Schedule IX 14
RESEARCH, DEVELOPMENT, OR DEMONSTRATION
EXPENDITURES Schedule X 15
PROPRIETARY CAPITAL Schedule XI 16
LONG-TERM DEBT Schedule XII 17
CURRENT AND ACCRUED LIABILITIES Schedule XIII 18
NOTES TO FINANCIAL STATEMENTS Schedule XIV 19
COMPARATIVE INCOME STATEMENT Schedule XV 20
ANALYSIS OF BILLING - ASSOCIATE
COMPANIES Account 457 21
ANALYSIS OF BILLING - NONASSOCIATE
COMPANIES Account 458 22
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE
AND NONASSOCIATE COMPANIES Schedule XVI 23<PAGE>
3
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS (Continued)
Schedule or Page
Description of Schedules and Accounts Account Number Number
SCHEDULE OF EXPENSE BY DEPARTMENT OR
SERVICE FUNCTION Schedule XVII 24-25
DEPARTMENTAL ANALYSIS OF SALARIES Account 920 26
OUTSIDE SERVICES EMPLOYED Account 923 27
EMPLOYEE PENSIONS AND BENEFITS Account 926 28
GENERAL ADVERTISING EXPENSES Account 930.1 29
MISCELLANEOUS GENERAL EXPENSES Account 930.2 30
RENTS Account 931 31
TAXES OTHER THAN INCOME TAXES Account 408 32
DONATIONS Account 426.1 33
OTHER DEDUCTIONS Account 426.5 34
NOTES TO STATEMENT OF INCOME Schedule XVIII 35
ORGANIZATION CHART 36
METHODS OF ALLOCATION 37
ANNUAL STATEMENT OF COMPENSATION FOR USE
OF CAPITAL BILLED 38<PAGE>
4
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
(Thousands of Dollars)
SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the current and prior
year.
<TABLE>
ACCOUNT ASSETS AND OTHER DEBITS AS OF DECEMBER 31
CURRENT PRIOR
SERVICE COMPANY PROPERTY
<C> <S> <C> <C>
101 Service company property (Schedule II) 281,412 276,364
107 Construction work in progress (Schedule II) 13,248 13,385
Total Property 294,660 289,749
108 Less accumulated provision for depreciation
and amortization of service company
property (Schedule III) 155,817 149,355
Net Service Company Property 138,843 140,394
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other investments (Schedule IV) 2,794 2,923
Total Investments 2,794 2,923
CURRENT AND ACCRUED ASSETS
131 Cash 352 167
134 Special deposits - -
135 Working funds 51 63
136 Temporary cash investments (Schedule IV) - -
141 Notes receivable 70 59
143 Accounts receivable 24,095 37,613
146 Accounts receivable from associate
companies (Schedule V) 70,829 51,205
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies 2,389 1,596
163 Stores expense undistributed (Schedule VII) - -
165 Prepayments 4,058 3,670
174 Miscellaneous current and accrued assets
(Schedule VIII) - -
Total Current and Accrued Assets 101,844 94,373
DEFERRED DEBITS
181 Unamortized debt expense 29 67
184 Clearing accounts - -
186 Miscellaneous deferred debits (Schedule IX) 614 915
188 Research, development, or demonstration
expenditures (Schedule X) - -
190 Accumulated deferred income taxes - - <PAGE>
Total Deferred Debits 643 982
TOTAL ASSETS AND OTHER DEBITS 244,124 238,672
/TABLE
<PAGE>
5
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
(Thousands of Dollars)
SCHEDULE I - COMPARATIVE BALANCE SHEET
<TABLE>
ACCOUNT LIABILITIES AND PROPORIETARY CAPITAL AS OF DECEMBER 31
CURRENT PRIOR
PROPRIETARY CAPITAL
<C> <S> <C> <C>
201 Common stock issued (Schedule XI) 725 725
211 Miscellaneous paid-in-capital (Schedule XI) 56 37
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings
(Schedule XI) - -
Total Proprietary Capital 781 762
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) - -
224 Other long-term debt (Schedule XII) 74,476 84,608
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt-debit - -
Total Long-Term Debt 74,476 84,608
CURRENT AND ACCRUED LIABILITIES
231 Notes payable 28,632 13,883
232 Accounts payable 18,007 30,358
233 Notes payable to associated companies
(Schedule XIII) 4,000 7,840
234 Accounts payable to associate companies
(Schedule XIII) 41,000 40,591
236 Taxes accrued 150 222
237 Interest accrued 128 203
238 Dividends declared - -
241 Tax collections payable 531 544
242 Miscellaneous current and accrued
liabilities (Schedule XIII) 32,989 32,291
Total Current and Accrued Liabilities 125,437 125,932
DEFERRED CREDITS
253 Other deferred credits 43,430 27,370
255 Accumulated deferred investment tax credits - -
Total Deferred Credits 43,430 27,370
282 ACCUMULATED DEFERRED INCOME TAXES - -
TOTAL LIABILITIES AND PROPRIETARY
CAPITAL 244,124 238,672<PAGE>
/TABLE
<PAGE>
6
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE II
SERVICE COMPANY PROPERTY
<TABLE>
<S> <C> <C> <C> <C> <C>
BALANCE AT BALANCE AT
BEGINNING RETIREMENTS OTHER 1/ CLOSE OF
DESCRIPTION OF YEAR ADDITIONS OR SALES CHANGES YEAR
SERVICE COMPANY PROPERTY
Account
301 ORGANIZATION - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT - - - - -
304 LAND & LAND RIGHTS 2,311 - - - 2,311
305 STRUCTURES AND
IMPROVEMENTS 71,839 22 - - 71,861
306 LEASEHOLD
IMPROVEMENTS 22,970 2,266 (117) (250) 24,869
307 EQUIPMENT 2/ 105,567 9,284 (8,984) (33) 105,834
308 OFFICE FURNITURE
AND EQUIPMENT 27,829 3,266 (533) - 30,562
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT 4,410 812 (1,833) - 3,389
310 AIRCRAFT AND
AIRPORT EQUIPMENT 28,360 4,506 (4,174) - 28,692
311 OTHER SERVICE COMPANY
PROPERTY 3/ 13,078 1,213 (8) (389) 13,894
SUB-TOTAL 276,364 21,369 (15,649) (672) 281,412
107 CONSTRUCTION WORK
IN PROGRESS 4/ 13,385 607 - (744) 13,248
TOTAL 289,749 21,976 (15,649) (1,416) 294,660
1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
NONE
( ) Denotes red figure.<PAGE>
/TABLE
<PAGE>
7
SCHEDULE II-CONTINUED
(Thousands of Dollars)
2/ 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:
<TABLE>
<S> <C> <C>
BALANCE AT
CLOSE OF
SUBACCOUNT DESCRIPTION ADDITIONS YEAR
Engineering 2,276 12,773
Operating Services 542 2,397
General Services 1,903 8,321
Information Resources 4,560 82,267
System Air 3 76
TOTAL 9,284 105,834
3/ DESCRIBE OTHER SERVICE COMPANY PROPERTY:
1. Purchased computer software and software licenses.
2. Pulverized coal pilot scale combustion facility.
4/ DESCRIBE CONSTRUCTION WORK IN PROGRESS:
A. An energy management system for the Southern Electric System to be
located at Birmingham, Alabama.
( ) Denotes red figure.
/TABLE
<PAGE>
8
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY
<TABLE>
<S> <C> <C> <C> <C> <C>
ADDITIONS OTHER
BALANCE AT CHARGED CHARGES BALANCE AT
BEGINNING TO ADD CLOSE OF
DESCRIPTION OF YEAR ACCT #403 RETIREMENTS (DEDUCT)1/ YEAR
Account
301 ORGANIZATION - - - - -
303 MISCELLANEOUS
INTANGIBLE PLANT - - - - -
304 LAND & LAND RIGHTS - - - - -
305 STRUCTURES AND
IMPROVEMENTS 26,619 2,859 - - 29,478
306 LEASEHOLD
IMPROVEMENTS 9,047 833 (112) - 9,768
307 EQUIPMENT 79,220 10,482 (8,797) 2 80,907
308 OFFICE FURNITURE
AND FIXTURES 16,032 2,134 (504) 36 17,698
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT 2,248 708 (1,170) - 1,786
310 AIRCRAFT AND
AIRPORT EQUIPMENT 8,501 1,034 (2,560) - 6,975
311 OTHER SERVICE
COMPANY PROPERTY 7,688 1,521 (4) - 9,205
TOTAL 149,355 19,571 (13,147) 38 155,817
1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:<PAGE>
NONE
( ) Denotes red figure.
/TABLE
<PAGE>
9
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE IV
INVESTMENTS
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.
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 123 - INVESTMENT IN ASSOCIATE
COMPANIES - -
ACCOUNT 124 - OTHER INVESTMENTS
Employee Energy Loans 1,776 1,746
Energy Insurance Mutual LTD - Reserve 11 11
ACE Limited - Reserve 69 69
Employee Computer Loans 955 866
Notes Receivable 97 91
Miscellaneous 15 11
ACCOUNT 136 - TEMPORARY CASH INVESTMENTS - -
TOTAL 2,923 2,794
/TABLE
<PAGE>
10
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE V
ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
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.
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
The Southern Company 1,562 1,739
Alabama Power Company 10,550 13,113
Georgia Power Company 18,546 19,381
Gulf Power Company 3,327 13,305
Mississippi Power Company 5,426 9,183
Savannah Electric and Power Company 4,544 5,986
Southern Electric Generating Company 477 764
Southern Electric International, Inc. 1,098 2,208
The Southern Investment Group, Inc. 2 2
Southern Nuclear Operating Company 5,673 5,108
Southern Electric Railroad - 40
TOTAL 51,205 70,829
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
The Southern Company 3,312
Alabama Power Company 75,276
Georgia Power Company 133,182
Gulf Power Company 26,433
Mississippi Power Company 46,413
Savannah Electric and Power Company 53,472
Southern Electric Generating Company 907
Southern Electric International, Inc. 2,539
The Southern Investment Group, Inc. -
Southern Nuclear Operating Company 21,052
Southern Electric Railroad -
The major portion of the above expenses consists of the Integrated<PAGE>
System Power Pool transactions, transactions relating to the
System Pension Plan, transactions relating to the Employee Savings
Plan and transactions relating to the Employee Stock Ownership Plan.
TOTAL PAYMENTS 362,586
/TABLE
<PAGE>
11
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE VI
FUEL STOCK EXPENSES UNDISTRIBUTED
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.
<TABLE>
<S> <C> <C> <C>
DESCRIPTION LABOR EXPENSES TOTAL
ACCOUNT 152 - FUEL STOCK EXPENSES
UNDISTRIBUTED 3,405 2,969 6,374
Total amount billed during current
year as follows:
Associated Companies
The Southern Company - (1) (1)
Alabama Power Company (1,052) (1,063) (2,115)
Georgia Power Company (1,434) (1,121) (2,555)
Gulf Power Company (321) (253) (574)
Mississippi Power Company (371) (274) (645)
Savannah Electric and Power Company (77) (63) (140)
Southern Electric Generating Company (83) (86) (169)
Southern Electric International, Inc. (20) (40) (60)
Southern Electric Railroad (47) (68) (115)
Subtotal (3,405) (2,969) (6,374)
Nonassociated Companies - - -
TOTAL 0 0 0
( ) Denotes red figure.
SUMMARY: Fuel services performed by the service company consists of acting
as agent on behalf of all the system operating companies on fossil
related matters as defined in an operating agreement with each
company.
/TABLE
<PAGE>
12
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED
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.
<TABLE>
<S> <C> <C> <C>
DESCRIPTION LABOR EXPENSES TOTAL
ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED
NOT APPLICABLE
TOTAL
/TABLE
<PAGE>
13
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE VIII
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
INSTRUCTIONS: Provide detail of items in this account. Items less than
$10,000 may be grouped, showing the number of items in each
group.
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 174 - MISCELLANEOUS CURRENT AND
ACCRUED ASSETS - -
NOT APPLICABLE
/TABLE
<PAGE>
14
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE IX
MISCELLANEOUS DEFERRED DEBITS
INSTRUCTIONS: Provide detail of items in this account. Items less than
$10,000 may be grouped, showing the number of items in each
class.
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
New York State Teachers Retirement System 77 77
Deposit for Georgia Sales and Use Tax 13 13
Wilsonville Clean-up 394 448
Fixed Asset Deferred Until 1993 251 -
Expenses Deferred Until 1993 180 -
Expenses Deferred Until 1994 - 76
Total 915 614
/TABLE
<PAGE>
15
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE X
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
INSTRUCTIONS: Provide a description of each material research, development,
or demonstration project which incurred costs by the service
corporation during the year.
<TABLE>
<S> <C>
DESCRIPTION AMOUNT
ACCOUNT 188 - RESEARCH, DEVELOPMENT, OR DEMONSTRATION
EXPENDITURES 25,081
Total amount billed during current year as follows:
Associate Companies
Clean Coal Projects:
Alabama Power Company (2,208)
Georgia Power Company (3,364)
Gulf Power Company (577)
Mississippi Power Company (414)
Savannah Electric & Power Company (33)
Southern Electric Generating Company (312)
Air Quality Studies (162)
Combustion and Fuel Effects (773)
Research Administration (557)
Flue Gas Treatment-Gen Evaluation (221)
Particulate Control Studies (344)
Water and Waste Management Research (490)
Advanced Energy Systems (1,777)
Thermal & Fluid Sciences (196)
R&D Tech. Econ Assessments (193)
Non-Associate Companies:
U.S. Department of Energy
Engineering Development of Selective Oil Agglomeration (183)
EPT Coal Quality (14)
Hot Gas Cleanup (7,022)
Clean Coal Technology (6,239)
Electric Power Research Institute
10MW High Sulphur Coal Fabric Filter Pilot Plant (2)
TOTAL 0 <PAGE>
( ) Denotes red figure.
/TABLE
<PAGE>
16
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XI - PROPRIETARY CAPITAL
<TABLE>
<S> <C> <C> <C> <C>
NUMBER OF PAR OR STATED OUTSTANDING
ACCOUNT SHARES VALUE CLOSE
NUMBER CLASS OF STOCK AUTHORIZED PER SHARE OF PERIOD
201 COMMON STOCK NO. OF SHARES
ISSUED 17,000 50.00 14,500
TOTAL AMOUNT
725
INSTRUCTIONS: Classify amounts in each account with brief explanation,
disclosing the general nature of transactions which gave rise to
the reported amounts.
DESCRIPTION AMOUNT
ACCOUNT 211
MISCELLANEOUS PAID-IN CAPITAL 56
ACCOUNT 215
APPROPRIATED RETAINED EARNINGS -
TOTAL 56
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 nonassociates 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 BALANCE AT
BEGINNING OR DIVIDENDS CLOSE
DESCRIPTION OF YEAR (LOSS) PAID OF YEAR
ACCOUNT 216
UNAPPROPRIATED RETAINED
EARNINGS - - - -
TOTAL - - - -
/TABLE
<PAGE>
<TABLE>
17
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XII - LONG-TERM DEBT
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.
<S> <C> <C> <C> <C> <C> <C> <C> <C>
TERMS OF OBLIG DATE BALANCE AT BALANCE AT
CLASS & SERIES OF INTEREST AMOUNT BEGINNING 1/ CLOSE
NAME OF CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR ADDITIONS DEDUCTIONS OF YEAR
ACCOUNT 223 - ADVANCES FROM ASSOCIATE
COMPANIES:
NOT APPLICABLE
ACCOUNT 224 - OTHER LONG-TERM DEBT:
Notes Payable
New York State Teacher's Retirement System 4/01/2010 9.75 12,000 9,855 - 9,855 -
Bankers Trust Company 9/01/97 8.51 25,000 25,000 - 25,000 -
Wachovia 9/9/96 4.62 10,000 - 10,000 - 10,000
CIBC, Inc. 9/9/97 4.94 15,000 - 15,000 - 15,000
Subtotal 62,000 34,855 25,000 34,855 25,000
OTHER LONG-TERM DEBT:
CAPITAL LEASE OBLIGATION
Taylor and Mathis 02/01/2011 9.25 7,225 6,199 - 155 6,044
Taylor and Mathis 02/01/2011 13.00 41,551 43,554 - 122 43,432
Subtotal 48,776 49,753 - 277 49,476<PAGE>
TOTAL 110,776 84,608 25,000 35,132 74,476
1/ GIVE AN EXPLANATION OF DEDUCTIONS: NYSTRS - Deductions of $9,854,699.85 transferred to current maturities. Bankers
Trust - Deductions of $25,000,000 is redemption of debt. Taylor and Mathis -
Deductions of $277,684.77 transferred to current maturities.
/TABLE
<PAGE>
18
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
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.
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
The Southern Company 7,840 4,000
TOTAL 7,840 4,000
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
The Southern Company - -
Alabama Power Company 21,247 22,396
Georgia Power Company 12,397 10,655
Gulf Power Company 358 1,208
Mississippi Power Company 275 311
Savannah Electric and Power Company 15 11
Southern Electric Generating Company 28 12
Southern Electric International, Inc. - 274
Southern Nuclear Operating Company 6,271 6,133
TOTAL 40,591 41,000
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES
Incentive Pay 14,040 13,037
Vacation Clearing Account 10,465 11,166
Employee Group Insurance Premiums 2,959 2,903
Early Retirement Benefits 1,897 1,758
Productivity Improvement Program 1,097 1,350
Accumulated Provision for Major Overhaul
of Aircraft 770 762
Supplemental Pensions and Benefits 727 996
Department of Energy - 438
Flex and Save Benefits 177 228
Post Employment Benefits - 68
Workmen's Compensation Awards 55 17
Severence Pay - 50
Employee Travel - Diners Club 29 -
Metro Life Advance-Current 20 151
/TABLE
<PAGE>
18A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
(Continued)
<TABLE>
<S> <C> <C>
BALANCE AT BALANCE AT
BEGINNING CLOSE OF
DESCRIPTION OF YEAR YEAR
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES
Wages - Regular Part-Time Employees 24 28
Payroll - General 13 20
Miscellaneous (9) - 17
Miscellaneous (4) 18 -
TOTAL 32,291 32,989
/TABLE
<PAGE>
19
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
General
Southern Company Services, Inc. (the "Company") follows the Uniform
System of Accounts prescribed by the Securities and Exchange Commission
("SEC") for service companies, as amended, effective January 1, 1980.
The Company has no earnings or retained earnings since it primarily
renders services at cost to its parent company, The Southern Company, and
to that company's subsidiaries, as further discussed in Note 2.
Income Taxes
The Company is included in the consolidated federal income tax return
with The Southern Company and its subsidiaries. Federal income tax
deferrals primarily resulting from the use of accelerated depreciation
are fully utilized and accounted for by the operating subsidiaries of The
Southern Company.
Pension Costs
The Company has a defined benefit, trusteed, noncontributory pension plan
which covers substantially all regular employees. The Company uses the
"entry age normal method with frozen initial liability" actuarial method
for funding purposes, subject to limitations under federal income tax
regulations. The Financial Accounting Standards Board (FASB) Statement
No. 87, "Employers' Accounting for Pensions," requires use of the
"projected unit credit" actuarial method for financial reporting
purposes.<PAGE>
19A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
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.
The following table sets forth the defined benefit plan's funded status
using the projected unit credit method as of December 31, 1993 and 1992:
1993 1992
(In Thousands)
Actuarial present value of
benefit obligations:
Vested benefits $141,444 $114,289
Nonvested benefits 7,946 6,580
Accumulated benefit obligation 149,390 120,869
Additional amounts related to
projected salary increases 63,131 69,227
Projected benefit obligation 212,521 190,096
Less:
Fair value of plan assets,
primarily equity and
fixed-income securities 327,208 288,232
Unrecognized net gain (104,658) (87,315)
Unrecognized prior service
cost 6,151 6,527
Unrecognized net transition
asset (14,442) (15,552)
Prepaid pension costs $ 1,738 $ 1,796
The rates assumed in the actuarial calculations were as follows:
1993 1992
Discount 7.5% 8.0%
Annual salary increase 5.0% 6.0%
Long-term return on plan assets 8.5% 8.5%<PAGE>
19B
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
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.
The components of net pension cost are shown below:
1993 1992
(In Thousands)
Benefits earned during the year $ 8,865 $ 8,043
Interest cost on projected
benefit obligation 14,893 13,599
Actual return on plan assets (41,954) (13,305)
Net amortization and deferral 18,255 (7,784)
Net pension costs $ 59 $ 553
The Company incurred additional expenses of approximately $1,500,000 and
$2,100,000 in 1993 and 1992, respectively, related to severance benefits
under a work force reduction program.
Other Post Retirement Benefits
The Company also provides certain health care and life insurance benefits
for retired employees. Substantially all employees may become eligible
for these benefits when they retire. The Company recognizes these
benefit costs on an accrual basis. During 1993 and 1992, expenses
incurred to provide these benefits were approximately $7,000,000 and
$5,100,000, respectively.
Effective January 1, 1993, Southern Company Services, Inc. adopted FASB
Statement No. 106, "Employers' Accounting for Post Retirement Benefits
Other Than Pensions". These rules require that the cost of such benefits
be accounted for on an accrual basis, using a specified actuarial method,
"benefit/years-of-service". The method utilized by the Company is on a
prospective basis where costs will be recognized over a period of 20
years, commencing in 1993.<PAGE>
19C
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
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.
The following table sets forth the funded status of the plans as of
December 31, 1993:
Postretirement
Medical Life
1993 1993
(In Thousands)
Actuarial present value of
benefit obligation:
Retirees and Dependents $12,668 $ 6,731
Employees eligible to retire 4,397 -
Other employees 30,365 10,716
Accumulated benefit obligations 47,430 17,447
Less:
Fair value of plan assets 13,773 105
Unrecognized net loss (gain) 5,213 (1,394)
Unrecognized transition obligation 18,901 6,682
Accrued liability recognized in the
Balance Sheet $ 9,543 $12,054
The rates assumed in the actuarial calculations were as follows:
Discount 7.5%
Annual salary increase 5.0
Long-term return on plan assets 8.5<PAGE>
19D
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
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.
The components of net periodic post retirement costs for 1993 are as
follows:
Postretirement
Medical Life
1993 1993
(In Thousands)
Benefits earned during the year $1,719 $ 686
Interest cost on accumulated
benefit obligation 2,957 1,365
Amortization of transition
obligation over 20 years 995 352
Actual return on plan assets (1,774) (8)
Net amortization and deferral 754 -
Net postretirement cost $4,651 $2,395
Early Retirement Program
In February 1994, the Company announced an early retirement program that
would be offered to employees who are 55 years of age with 10 years of
accredited service. Costs related to this program are estimated to be
approximately $25.7 million. These costs will be charged to income
during the first quarter of 1994.
Property, Equipment, and Depreciation and Amortization
Property and equipment, including any interest capitalized during
construction, are recorded at cost. Depreciation and amortization are
provided on the straight-line method over the estimated economic life of
the related asset (ranging from 5 to 12 years). Leasehold improvements
are amortized over the lives of the respective leases.
On retirement or sale of assets, the cost of such assets and the related
accumulated depreciation are removed from the accounts, and the gain or
loss, if any, is credited or charged to income.<PAGE>
19E
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
2. SERVICE AGREEMENTS
The Southern Company and each of its operating subsidiaries (Alabama
Power Company, Georgia Power Company, Gulf Power Company, Mississippi
Power Company, and Savannah Electric and Power Company), Southern
Electric Generating Company (an operating subsidiary owned equally by
Alabama Power Company and Georgia Power Company), Southern Electric
International, Inc. (a subsidiary of The Southern Company which designs,
builds, owns, and operates power production facilities and provides a
broad range of technical services to industrial companies and utilities
in the United States and a number of international markets), Southern
Development and Investment Group, Inc. (a subsidiary of The Southern
Company which researches and develops new business opportunities),
Southern Nuclear Operating Company (a subsidiary of The Southern Company
which provides services to the Southern electric system nuclear power
plants), and Southern Electric Railroad Company (a subsidiary of The
Southern Company, which provides railroad services to the operating
subsidiaries) have entered into agreements with the Company under which
the Company renders the following services at cost: general executive
and advisory services, general engineering, design engineering,
purchasing, accounting and statistical, finance and treasury, tax,
insurance and pension, rate, budgeting, business promotion and public
relations, employee relations, systems and procedures, and other services
with respect to business and operations and, in the case of operating
subsidiaries, power pool operations. The agreements shall be canceled to
the extent and from the time that performance thereunder conflicts with
any rule, regulation, or order of the SEC adopted before or after the
execution of the agreements.
3. LONG-TERM OPERATING LEASES
The rental obligations for noncancelable operating leases total
approximately $83,800,000 for the years 1994 through 2007, including
$8,300,000 in 1994, $8,200,000 in 1995, $8,100,000 in 1996, $6,900,000 in
1997, and $5,800,000 in 1998. <PAGE>
19F
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
4. LONG-TERM DEBT AND NOTES PAYABLE - OTHER
Details of long-term debt and notes payable - other at December 31, 1993
are as follows:
Due in Due After
1994 1994
(In Thousands)
Long-term debt
Notes payable:
9 3/4% due 1994 $ 9,855 $ -
4.62% due 1996 - 10,000
4.94% due 1997 - 15,000
9,855 25,000
Capitalized lease obligations:
9 1/4% building lease 155 6,044
13% building lease 122 43,432
277 49,476
Total long-term debt $10,132 $74,476
Short-term debt
Notes payable - other:
3.40% due 1/3/94 $ 5,500 $ -
3.50% due 1/3/94 5,000 -
3.50% due 1/10/94 3,000 -
3.375% due 1/10/94 5,000 -
Total short-term debt $18,500 $ -
The Southern Company has guaranteed the payment of the above notes and
the rental payments relating to the 13% building lease.
In September 1993, the Company retired $25 million of 8.51% note payable
to Bankers Trust Company due September 1, 1996 and 1997. In connection
with such retirement of the above note, the Company paid a $637,500
penalty which was charged to income.<PAGE>
19G
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
In September 1993, the Company issued $10 million of 4.62% notes payable
due 1996 to Wachovia Bank of Georgia and $15 million of 4.94% notes
payable due 1997 to CIBC, Inc.
Maturities over the next five years of the Company's long-term debt
outstanding at December 31, 1993 are as follows: 1994--$10,132,000;
1995--$428,000; 1996--$10,598,000; 1997--$15,792,000; 1998--$1,011,000;
thereafter--$46,647,000.
The lease agreement for the 13% building lease provides for payments
which do not cover the interest requirements for the first eight years of
the lease. The accrued interest in excess of the lease payments is
included in the lease obligation. During 1993, the aggregate lease
payments were sufficient to cover the accrued interest and began to
reduce the capitalized lease obligation.
Assets acquired under capital leases are recorded in the Company's
balance sheets as office building. The net book value of assets acquired
under capitalized leases was approximately $32,340,000 and $34,224,000 at
December 31, 1993 and 1992, respectively.
In January 1994, Southern Company Services, Inc. sold to Orchard L.L.C.
the office building located at 800 Shades Creek Parkway in Birmingham.
As a result of this sale, the obligation to New York State Teacher's
Retirement System was retired. The Company at that time entered into a
four year operating lease with Orchard.<PAGE>
19H
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
Financial Instruments
In accordance with FASB Statement No. 107, "Disclosure About Fair Value
of Financial Instruments", all financial instruments of the Company - for
which the carrying amount does not approximate fair value - are shown in
the table below as of December 31:
Long-Term Debt
Carrying Fair
Amount Value
(In Millions)
1993 $34.9 $34.5
1992 $35.1 $36.4
The fair values for long-term debt were based on closing prices of
comparable instruments.
5. PURCHASE COMMITMENTS
The Company has significant purchase commitments for computer hardware,
software and radio communications equipment. At December 31, 1993,
future expenditures for these commitments are estimated to be up to
$149,500,000 as follows:
Year Ending
December 31 Amount
(In Thousands)
1994 $107,100
1995 40,000
After 1995 2,400
Total $149,500<PAGE>
19I
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
6. RETAIL RATEPAYERS' SUITS
In March 1993, several retail ratepayers of Georgia Power filed a civil
complaint in the Superior Court of Fulton County, Georgia, against
Georgia Power, The Southern Company, the system service company, and
Arthur Andersen & Co. The complaint alleged that Georgia Power obtained
excessive rate increases by improper accounting for spare parts and
sought actual damages estimated by the plaintiffs to be in excess of $60
million - plus treble and punitive damages - for alleged violations of
the Georgia Racketeer Influenced and Corrupt Organizations Act and other
state statutes, statutory and common law fraud, and negligence. These
state law allegations were substantially the same as those included in a
1989 suit brought in federal district court in Georgia. That suit and
similar ones filed in Alabama, Florida, and Mississippi federal courts
were subsequently dismissed.
The defendants' motions to dismiss the current complaint were granted by
the Superior Court of Fulton County, Georgia, in July 1993. In January
1994, the plaintiffs' appeal of the dismissal to the Supreme Court of
Georgia was rejected, and this matter is concluded.<PAGE>
20
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XV
STATEMENT OF INCOME
<TABLE>
<C> <S> <C> <C>
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
INCOME
457 Services rendered to associate companies 344,202 315,492
458 Services rendered to nonassociate
companies 28,016 30,355
421 Miscellaneous income or loss 92 164
Total Income 372,310 346,011
EXPENSE
920 Salaries and wages 165,257 149,279
921 Office supplies and expenses 46,220 45,972
922 Administrative expense transferred-
credit - -
923 Outside services employed 62,800 56,398
924 Property insurance 1,002 990
925 Injuries and damages 271 253
926 Employee pensions and benefits 22,556 19,252
928 Regulatory commission expense 100 22
930.1 General advertising expenses - -
930.2 Miscellaneous general expenses 6,238 5,269
931 Rents 8,373 8,551
932 Maintenance of structures and
equipment 16,615 16,754
403 Depreciation and amortization expense 19,571 19,151
408 Taxes other than income taxes 12,713 11,258
409 Income taxes 3 663
410 Provision for deferred income taxes - -
411 Provision for deferred income taxes -
credit - -
411.5 Investment tax credit - -
426.1 Donations 587 631
426.5 Other deductions - -
427 Interest on long-term debt 8,409 10,609
430 Interest on debt to associate companies 142 16
431 Other interest expense 1,453 943
Total Expense 372,310 346,011
Net Income or (Loss) - - <PAGE>
/TABLE
<PAGE>
21
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
ANALYSIS OF BILLING
ASSOCIATE COMPANIES
ACCOUNT 457
<TABLE>
<S> <C> <C> <C> <C>
DIRECT INDIRECT COMPENSAT'N TOTAL
COSTS COSTS FOR USE AMOUNT
NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED
457-1 457-2 457-3
The Southern Company $ 9,327 $ 2,763 $ 478 $ 12,568
Alabama Power Company 50,066 16,840 2,192 69,098
Georgia Power Company 91,016 31,822 3,811 126,649
Gulf Power Company 15,025 5,057 663 20,745
Mississippi Power Company 19,671 7,953 824 28,448
Savannah Electric & Power
Company 3,771 1,629 149 5,549
Southern Electric Generating
Company 761 374 31 1,166
Southern Electric International,
Inc. 12,019 5,593 406 18,018
The Southern Development and
Investment Group, Inc. 18 14 2 34
Southern Nuclear Operating
Company 42,923 17,358 1,364 61,645
Southern Railroad 188 88 6 282
TOTAL $244,785 $89,491 $9,926 $344,202
/TABLE
<PAGE>
<TABLE>
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES
ACCOUNT 458
<S> <C> <C> <C> <C> <C> <C>
DIRECT INDIRECT COMPENSATION EXCESS TOTAL
COSTS COSTS FOR USE TOTAL OR AMOUNT
NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED
458-1 458-2 458-3 458-4
Electric Power Research Institute $ 811 $ 55 $ 2 $ 868 $ 0 $ 868
Florida Power & Light Co./Jacksonville
Electric Authority/
City of Tallahassee 108 7 0 115 0 115
MPX Systems, Inc. 115 8 0 123 0 123
Department of Energy 23,319 1,567 70 24,956 0 24,956
Oglethorpe Power Corporation 1,604 108 5 1,717 0 1,717
Powerco Federal Credit Union 8 1 0 9 0 9
Southern System Master Retirement Trust 213 14 1 228 0 228
TOTAL $26,178 $1,760 $78 $28,016 $0 $28,016
INSTRUCTION: Provide a brief description of the services rendered to each nonassociate company:
Electric Power Research Institute - Contract services concerning a catalyst test facility, control system training, a groundwater
manual, high-sulfur coal fabric filter pilot plant, bulk transmission system reliability evaluation, an index system for coal
combustion by-products, SCL Coal burner project, and FACTS project.
Florida Power & Light Co./Jacksonville Electric Authority/City of Tallahassee - Services concerning unit power sales agreement.
MPX Systems, Inc. - Services concerning fiber optic transport system.
Department of Energy - Contract services concerning clean coal technologies, pressurized fluidized bed combustion studies,<PAGE>
advanced integrated heat pump project, integrated gasification combined-cycle systems assessment project, engineering development
of selective agglomeration, hot gas cleanup project, and development of a coal quality expert for reducing emissions and power
production costs.
Oglethorpe Power Corporation - Services concerning weather radar transport, and operating and planning services scheduling fees.
Powerco Federal Credit Union - Services concerning telephone equipment usage.
Southern System Master Retirement Trust - Services provided by trustee (Bankers Trust) for Southern System Master Retirement
Trust.
/TABLE
<PAGE>
<TABLE>
23
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
<S> <C> <C> <C> <C> <C> <C> <C> <C> <C>
ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES TOTAL CHARGES FOR SERVICE
DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL COST COST TOTAL
920 SALARIES AND WAGES $134,770 $27,332 $162,102 $3,050 $ 105 $3,155 $137,820 $27,437 $165,257
921 OFFICE SUPPLIES & EXPENSES 36,620 7,578 44,198 1,987 35 2,022 38,607 7,613 46,220
922 ADMINISTRATIVE EXP.
TRANSFERRED-CREDIT - - - - - - - - -
923 OUTSIDE SERVICES EMPLOYED 38,532 4,824 43,356 19,435 9 19,444 57,967 4,833 62,800
924 PROPERTY INSURANCE 339 660 999 2 1 3 341 661 1,002
925 INJURIES AND DAMAGES - 271 271 - - - - 271 271
926 EMPLOYEE PENSIONS
& BENEFITS 3,639 18,621 22,260 1 295 296 3,640 18,916 22,556
928 REGULATORY COMMISSION
EXPENSE 74 1 75 25 - 25 99 1 100
930.1 GENERAL ADVERTISING
EXPENSES - - - - - - - - -
930.2 MISCELLANEOUS GENERAL
EXPENSES 4,567 (813) 3,754 1,577 907 2,484 6,144 94 6,238
931 RENTS 4,295 3,986 8,281 40 52 92 4,335 4,038 8,373
932 MAINTENANCE OF STRUCTURES
AND EQUIPMENT 9,930 6,581 16,511 26 78 104 9,956 6,659 16,615
403 DEPRECIATION & AMORTIZATION
EXPENSE 10,207 9,242 19,449 34 88 122 10,241 9,330 19,571
408 TAXES OTHER THAN INCOME
TAXES 1,767 10,755 12,522 1 190 191 1,768 10,945 12,713
409 INCOME TAXES 1 2 3 - - - 1 2 3
410 PROVISION FOR DEFERRED
INCOME TAXES - - - - - - - - -
411 PROVISION FOR DEFERRED
INCOME TAXES CREDIT - - - - - - - - - <PAGE>
411.5 INVESTMENT TAX CREDIT - - - - - - - - -
426.1 DONATIONS 136 451 587 - - - 136 451 587
426.5 OTHER DEDUCTIONS - - -
SUBTOTAL EXPENSES = 244,877 89,491 334,368 26,178 1,760 27,938 271,055 91,251 362,306
INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate
analysis of billing schedules.
( ) Denotes red figure.
/TABLE
<PAGE>
<TABLE>
23A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
<S> <C> <C> <C> <C> <C> <C> <C> <C>
ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES TOTAL CHARGES FOR SERVICE
DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL COST COST TOTAL
427 INTEREST ON LONG-TERM DEBT - - 8,331 - - 78 - - 8,409
430 INTEREST ON DEBT TO
ASSOCIATE COMPANIES - - 142 - - - - - 142
431 OTHER INTEREST EXPENSE - - 1,453 - - - - - 1,453
TOTAL EXPENSES = 244,877 89,491 344,294 26,178 1,760 28,016 271,055 91,251 372,310
421 MISCELLANEOUS GAIN (92) - (92) - - - (92) - (92)
TOTAL COST OF SERVICE = $244,785 $89,491 $344,202 $26,178 $1,760 $28,016 $270,963 $91,251 $372,218
/TABLE
<PAGE>
<TABLE>
24
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY
DEPARTMENT OR SERVICE FUNCTION
DEPARTMENT OR SERVICE FUNCTION
<S> <C> <C> <C> <C> <C> <C> <C>
Finance Human
Total and Governmental Resources and Information
DESCRIPTION OF ITEMS Amount Engineering Executive Accounting Affairs Administration Resources
920 SALARIES AND WAGES $165,257 $55,137 $3,173 $15,525 $ 896 $ 8,977 $ 37,003
921 OFFICE SUPPLIES AND EXPENSES 46,220 6,136 390 3,675 406 2,400 24,455
922 ADMINISTRATIVE EXPENSE
TRANSFERRED-CREDIT - - - - - - -
923 OUTSIDE SERVICES EMPLOYED 62,800 13,953 640 4,176 1,524 4,774 9,369
924 PROPERTY INSURANCE 1,002 226 5 63 3 43 168
925 INJURIES AND DAMAGES 271 43 1 12 - 8 30
926 EMPLOYEE PENSIONS & BENEFITS 22,556 6,310 231 1,838 87 1,169 4,286
928 REGULATORY COMMISSION EXPENSE 100 - - 41 - 25 -
930.2 MISCELLANEOUS GENERAL EXPENSES 6,238 360 229 650 414 3,436 1,324
931 RENTS 8,373 1,300 27 77 38 491 2,493
932 MAINTENANCE OF STRUCTURES & EQUIP 16,615 2,086 169 783 20 1,264 5,768
403 DEPRECIATION & AMORTIZATION
EXPENSE 19,571 2,764 161 1,114 50 1,422 10,547
408 TAXES OTHER THAN INCOME TAXES 12,713 4,272 104 1,181 41 733 3,171
409 INCOME TAXES 3 - - - - - -
410 PROVISION FOR DEFERRED INCOME TAXES - - - - - - -
411 PROVISION FOR DEFERRED INCOME
TAXES-CREDIT - - - - - - -
426.1 DONATIONS 587 1 57 - 51 26 -
427 INTEREST ON LONG-TERM DEBT 8,409 846 267 1,393 22 757 3,619
430 INTEREST ON DEBT TO ASSOCIATE CO. 142 22 1 6 1 10 53
431 OTHER INTEREST EXPENSE 1,453 216 10 54 23 101 504
TOTAL EXPENSES 372,310 93,672 5,465 30,588 3,576 25,636 102,790
421 MISCELLANEOUS GAIN (92) (30) (3) (19) (2) (15) 70<PAGE>
INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform
System Account)
( ) Denotes red figure.
TOTAL COSTS = $372,218 $93,642 $5,462 $30,569 $3,574 $25,621 $102,860
/TABLE
<PAGE>
<TABLE>
25
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION BY
DEPARTMENT OR SERVICE FUNCTION
DEPARTMENT OF SERVICE FUNCTION
<S> <C> <C> <C> <C> <C> <C> <C> <C>
Planning Research and Corp Control
ACCOUNT Internal Market Research Public Environmental System Accounting Administrative
NUMBER Audit and Support Production Relations Affairs Aircraft Use and General
920 $5,093 $4,614 $19,081 $1,912 $ 3,912 $2,387 $1,819 $ 5,728
921 463 902 2,024 1,082 2,554 635 - 1,098
922 - - - - - - - -
923 262 4,458 2,395 414 20,052 42 - 741
924 20 17 74 9 15 11 - 348
925 4 3 14 2 3 2 - 149
926 632 521 2,163 237 455 308 - 4,319
928 - 34 - - - - - -
930.2 161 (47) 228 103 66 (8) 116 (794)
931 545 7 492 12 132 23 - 2,736
932 110 295 1,130 111 187 3,025 - 1,667
403 158 456 1,114 131 426 1,190 - 38
408 401 357 1,475 150 305 188 - 335
409 - - - - - - - 3
410 - - - - - - - -
411 - - - - - - - -
426.1 - - 18 434 - - - -
427 158 386 446 176 80 242 - 17
430 1 3 8 1 3 33 - -
431 14 32 79 11 26 311 71 1
Expenses 8,022 12,038 30,741 4,785 28,216 8,389 2,006 16,386
421 (5) (7) (8) (3) - (60) - (10)
TOTAL COSTS $8,017 $12,031 $30,733 $4,782 $28,216 $8,329 $2,006 $16,376<PAGE>
( ) Denotes red figure.
/TABLE
<PAGE>
26
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
DEPARTMENTAL SALARY EXPENSE
<TABLE>
<S> <C> <C> <C> <C> <C>
NAME OF DEPARTMENT INCLUDED IN AMOUNTS BILLED TO PERSONNEL
Indicate each department TOTAL PARENT OTHER NON END OF
or service function AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
Engineering $ 55,137 $ 72 $ 53,677 $1,388 882
Executive 3,173 720 2,453 - 10
Finance & Accounting 15,525 1,165 14,205 155 253
Governmental Affairs 896 14 882 - 9
Human Resources & Admin 8,977 50 8,927 - 168
Information Resources 37,003 423 36,323 257 590
Internal Auditing 5,093 37 5,056 - 84
Planning Marketing
Research & Support 4,614 741 3,867 6 74
Production 19,081 19 18,893 169 281
Public Relations 1,912 356 1,556 - 33
Research & Environmental
Affairs 3,912 26 3,137 749 59
System Aircraft 2,387 345 2,042 - 47
Corporate Control
Accounting Use 1,819 697 1,122 - -
Administrative & General 5,728 198 5,099 431 -
TOTAL $165,257 $4,863 $157,239 $3,155 2,490
( ) Denotes red figure.
/TABLE
<PAGE>
27
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Legal Services
American Electric Power 1 Riverside Plz, Columbus,OH 43216 NA $ 55
Balch & Bingham P.O.Box 306, B'ham, AL 35201 NA 1,501
Crowell and Moring 1001 Pennsylvania Ave,Wash, DC 20004 NA 26
Dillion, Read & Co, Inc. 535 Madison Ave., New York, NY 10022 NA 66
Edison Electric Institute 701 Pennsylvania Ave, Wash, DC 20004 NA 155
Hunton and Williams P.O.Box 18936, Washington, DC 20036 NA 85
Keller and Heckman 1001 G St, Washington, DC 20001 NA 760
King & Spalding 191 Peachtree St., Atlanta, GA 30303 NA 151
Lewis & Lewis P.O.Box 88, Waynesboro, GA 30830 NA 30
Mayer, Brown & Platt 787 7th Ave., Suite 2400,NY,NY 10019 NA 70
Troutman, Sanders, Lockerman
& Ashmore 600 Peachtree St.,NE,Atlanta,GA 30308 NA 1,536
Nine Other Items (less
than $25,000 paid to other
than Associate Cos.) Aggregate NA 46
4,481
Auditing Service
Arthur Andersen & Co. 133 Peachtree St, Atlanta, GA 30303 NA 1,008
Two Other Items (less
than $25,000 paid to other
than Associate Cos.) Aggregate NA 20
1,028
(Continued on Page 27A)
/TABLE
<PAGE>
27A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Engineering Services
Adia Services, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 62
Advanced R&D, Inc. P.O.Box 540747,Orlando,FL 32854-0747 NA 135
Alabama Power Company P.O.Box 2641, B'ham, AL 35291 A 181
Ardaman & Associates P.O.Box 593003, Orlando, FL 32859 NA 33
BE&K Engineering Co. P.O.Box 102466,Atlanta,GA 30368-0466 NA 8,817
Bechtel Power Corp. P.O.Box 905168, Charlotte, NC 28290 NA 213
Brock & Blevins, Inc. 5000 Calhoun Ave.,P.O.Box 71966,
Chattanooga, TN 37407 NA 54
Chiyoda Corporation P.O.Box 10, Tsurumi, Yokohama, Japan NA 69
Clay Knapp 2314 S. Ellis St., Lakewood,CO 80228 NA 31
Combustion Power Co. 1020 Marsh Rd., Suite 100,
Menlo Park, CA 94025 NA 178
Comprehensive Computer 5098 Post Oak Tritt Rd.,
Consulting, Inc. Roswell, GA 30075 NA 39
Ellard Construction, Inc. P.O.Box 101477, Irondale Station,
Birmingham, AL 35210 NA 452
Enclean, Inc. P.O.Box 71820, Chicago, IL 60694-1820 NA 75
Energy & Environmental University of North Dakota, Box 8164,
Research Center University Station, Dept of Grants,
Grand Forks, ND 58202 NA 1,301
Energy Technology One Technology, Suite I-809
Consultants, Inc. Irvine, CA 92718 NA 112
EQE, Inc. 44 Montgomery St., Suite 3200,
San Francisco, CA 94104 NA 30
(Continued on Page 27B)
/TABLE
<PAGE>
27B
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Flame Refractories, Inc. P.O.Box 65561, Charlotte, NC 28265 NA 68
Foster Wheeler Energy Corp. P.O.Box 360100, Pittsburgh, PA 15251 NA 153
Foster Wheeler USA Corp. P.O.Box 360100, Pittsburgh, PA 15251 NA 2,269
Foxboro Company P.O.Box 905014, Charlotte, NC 28290 NA 54
Georgia Power Company 333 Piedmont Ave, Accts Rec,
12th Fl, Atlanta, GA 30308 A 270
Gulf Power Company P.O.Box 1151, Pensacola, FL 32520 A 4,927
Hayes Tool & Eng. Co. c/o Barnett Bank/Deposit #161567671
150 Teequista Dr.,Tequesta,FL 33469 NA 34
I.C.S. P.O.Box 101548, Atlanta, GA 30392 NA 35
Merz and McLellan, AG Gewerbebank Baden, Bahnhofplatz 1,
Baden, Switzerland NA 108
Mississippi Power Co. P.O.Box 4079, Gulfport, MS 39501 A 47
Monex Resources, Inc. 45 NE Loop 410, Suite 700,
San Antonio, TX 78216 NA 80
Mustang Engineering, Inc. P.O.Box 4848, Monroe, LA 71211-4848 NA 138
The M.W. Kellogg Co. P.O.Box 299502, Houston,TX 77299-0502 NA 4,388
Nolon Multimedia 22A Commercial Blvd., Navato, CA 94949 NA 45
Performance Development
Corp. 29 Airpark Rd., Princeton, NJ 08540 NA 41
Praxis Engineers, Inc. 852 North Hillview Dr, Milpatis, CA NA 27
Radian Corporation P.O.Box 841687,Dallas, TX 75284-1687 NA 959
Seatec, Inc. P.O.Box 127, Warrior, AL 35180 NA 148
Software Technical 3020 Holcomb Bridge Rd.,
Services, Inc. Norcross, GA 30071 NA 34
(Continued on page 27C)
/TABLE
<PAGE>
27C
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Southern Electric Int'l 900 Ashwood Pkwy, Suite 500,
Atlanta, GA 30338 A 270
Southern Research Institute P.O.Box 11407, Drawer 0375,
Birmingham, AL 35246-0375 NA 1,757
Spectrum Systems, Inc. 3410 W Nine Mile Rd,
Pensacola,FL 32526 NA 146
Tempworld P.O.Box 360161M,
Pittsburgh,PA 15250 NA 27
U of GA Research Business Svcs Bldg, Rm 102,
Foundation Athens, GA 30602 NA 119
Viatech Services, Inc. P.O.Box 531135, Birmingham, AL 35253 NA 38
Woodward-Clyde Consultants 2020 E. 1st St., Suite 400,
Santa Ana, CA 92705 NA 28
W.S. Pitts Consulting,Inc. 5505 Creedmoor Rd., Suite 216,
Raleigh, NC 27612 NA 46
One Hundred Twenty-One Other Items (less
than $25,000 paid to other
than Associate Cos.) Aggregate NA 632
28,670
(Continued on page 27D)
/TABLE
<PAGE>
27D
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Other Services
A. Foster Higgins & Co. P.O.Box 905235, Charlotte, NC 28290 NA 34
A&C Enercom P.O.Box 930246, Atlanta, GA 31193 NA 77
Access Inc. P.O.Drawer 566428, Atlanta, GA 30356 NA 119
Acmar Regional Landfill P.O.Box 144, Moody, AL 35004 NA 97
Adia Services, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 915
ADM Associates, Inc. 3239 Ramos Circle,Sacremento,CA 95827 NA 35
ADP Proxy Services P.O.Box 23487, Newark, NJ 07189 NA 216
Agro Power Development P.O.Box 250, Milltown, NJ 08850 NA 34
Alabama Power Company P.O.Box 2641, Birmingham, AL 35291 A 899
Allison-Smith Company P.O.Box 20215, Station N,
Atlanta, GA 30325 NA 31
Alternative Resource Corp. P.O.Box 94020, Palatine, IL 60094 NA 75
Analytical Tech. Inc. P.O.Box 840436, Dallas, TX 75284 NA 48
Andersen Consulting 133 Peachtree St.,NE,
Atlanta, GA 30303 NA 265
Application Group, Inc. 200 Pine St., Suite 800
San Francisco, CA 94104 NA 63
Arko Executive Services, 2840 Mount Wilkinson Parkway,
Inc. Suite 120, Atlanta, GA 30339 NA 303
Arthur Andersen & Co. 133 Peachtree St,NE, Atlanta,GA 30303 NA 831
ASAP Software Express, Inc. P.O.Box 91898, Chicago, IL 60693 NA 131
Atkearney P.O.Box 96796, Chicago, IL 60693 NA 133
(Continued on page 27E)
/TABLE
<PAGE>
27E
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Atlantic Aerial Surveys 208 Exchange Place,
Huntsville, AL 35806 NA 34
Auburn University RBO Library, Auburn, AL 36849 NA 32
Auburn University 301 Samford Hall, Auburn, AL 36849 NA 29
Automated Design Systems 1000 Holcombe Woods Pkwy, Suite 210
Roswell, Ga 30076 NA 28
Barakat & Chamberlin, Inc. 1800 Harrison St., 18th Floor,
Oakland, CA 94612 NA 32
BE&K Engineering Co. P.O.Box 102466, Atlanta, GA 30368 NA 47
Blankenship & Seay, Inc. Suite 304 2204 Lakeshore Dr,
Birmingham, AL 35209 NA 44
Blue Ridge Resource Group 415 Woodlawn Ave.,Greensboro,NC 27401 NA 68
BMF&R, Inc. 721 Rt. 202-206, Bridgewater,NJ 08807 NA 50
Bob Andrews 4100 Highland Cir., B'ham, AL 35213 NA 75
Booke & Company P.O.Box 75157, Charlotte, NC 28295 NA 30
Booz-Allen & Hamilton, Inc. P.O.Box 10655, Newark, NJ 07193-0655 NA 554
Bowne of Atlanta, Inc. P.O.Box 250288, Atlanta, GA 30325 NA 133
Harllee Branch, Jr. 3106 Nancy Creek Rd.,NW, Atlanta, GA NA 40
Brandon Systems Corp. G.P.O.Box 5222, New York, NY 10087 NA 28
Brannon & Tully 3690 Holcomb Bridge Rd.,
Norcross, GA 30092 NA 159
Brenda L. Beasley 1917 Bill Murdock Rd.,
Marietta, GA 30062 NA 26
Business Information P.O.Box 8500-S2635,
Technology, Inc. Philadelphia, PA 19178 NA 169
(Continued on page 27F)
/TABLE
<PAGE>
27F
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Cameron & Associates, Inc. 6100 Lake Forest Dr., Suite 550
Atlanta, GA 30328 NA 112
Carithers-Wallace-Courtnay P.O.Box 1674, Atlanta, GA 30301 NA 35
Climate Control
Systems, Inc. 501 25th St.,South Irondale,AL 35210 NA 33
Comdisco Disaster Recovery
Services, Inc. P.O.Box 91753, Chicago, IL 60693 NA 101
Comdisco Disaster Recovery
Services, Inc. 6111 N. River Rd., Rosemont, IL 60018 NA 30
Comprehensive Computer 5098 Post Oak Tritt Rd.,
Consulting, Inc. Roswell, GA 30075 NA 1,706
Compupro Consulting Serv. 6255 Barfield Rd., Suite 150
Atlanta, GA 30328 NA 71
Computer People, Inc. P.O.Box 1213 Dept 765,Newark,NJ 07101 NA 197
Computerxperts, Inc. 1252 W. Peachtree St., Suite 415
Atlanta, GA 30309 NA 107
Concord Associates, Inc. Suite 560, 1455 Pennsylvania, Ave.
Washington, DC 20004 NA 109
Consumermetrics P.O.Box 888246, Atlanta, GA 30356 NA 32
CWM Remedial Services
South, Inc. P.O.Box 840185, Dallas,TX 75284-0185 NA 58
Data Management P.O.Box 93607, Atlanta, GA 30377 NA 50
Data Resources, Inc.
/McGraw Hill P.O.Box 5-0210,Woburn, MA 02815-0210 NA 110
DCA P.O.Box 100493, Atlanta, GA 303084 NA 44
(Continued on page 27G)
/TABLE
<PAGE>
27G
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Deloitte & Touche 2000 1st Citizens Bank Plaza,
128 S. Tryson St.,
Charlotte, NC 28202 NA 67
Draftech Computer Systems P.O.Box 563, Norcross, GA 30091 NA 28
Duff & Phelps, Credit
Rating Co. P.O.Box 96834, Chicago, IL 60693 NA 45
Edward T. Houts D/B/A 2738 Chimney Springs Dr.,
the Ecta Group Marietta, GA 30062 NA 69
Electric Management
Associates, Inc. P.O.Box 10552, Newark, NJ 07193 NA 52
Electric Power Research Dept. 1527, P.O.Box 61000,
Inst. San Francisco, CA 94161 NA 642
Entre Computer Center 100 Consourse Pkwy,
Birmingham, AL 35244 NA 28
Environment Consulting
Engineers, Inc. P.O.Box 22668, Knoxville, TN 37933 NA 26
Environmental Services P.O.Box 22668, Knoxville, TN 37933 NA 51
Epley Marketing One Quail Creek Circle, North
Services, Inc. Liberty, Iowa 52317 NA 45
EQE, Inc. 44 Montgomery St, Suite 3200,
San Francisco, CA 94104 NA 83
ERG, Inc. 400 5th Ave., Waltham, MA 02154 NA 70
Ernst & Young 2121 SanJacinto Ave., Suite 500,
Dallas, TX 75201 NA 490
(Continued on page 27H)
/TABLE
<PAGE>
27H
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Executive Education 1140 Hammond Dr., Suite H-1295,
& Management Atlanta, GA 30328 NA 57
Fahlgren Martin, Inc. P.O.Box 1628, Parkersburg, WV 26102 NA 72
Fiber Fuel International 221 Executive Circle, #11,
Savannah, GA 31406 NA 50
Foxboro Co. P.O.Box 905014, Charlotte, NC 28290 NA 306
Fox-Morris Associates, One Penn Ctr. at Suburban Station
Inc. 1617 JFK Blvd. Suite 210,
Philadelphia, PA 19103 NA 30
Frank M. Hyde 4707 Big Oak Bend, Marietta, GA 30062 NA 87
FTP Software, Inc. P.O.Box 4526, Boston, MA 02212 NA 28
The Gallup Organization P.O.Box 3366, Omaha, NE 68176-0280 NA 190
Gartner Group, Inc. P.O.Box 10212, Stamford, CT 06904 NA 182
Gary Jewkes 170 Spalding Mill, Dunwoody,GA 30350 NA 27
Georgia Power Company 333 Piedmont Ave.,Atlanta, GA 30308 A 1,064
Georgia Tech Research Gtices System Laboratories, Georgia
Corp.-Attn: Joan M. Institution of Technologies,
Incrocci Atlanta, GA 30332 NA 35
Global Utilities Institute
of Samford U. Foundation S.U.Box 2311, Birmingham, AL 35229 NA 972
Grace Computer Resources 204 Merchants Dr., Norcross,GA 30093 NA 455
Paul Griffin & Assoc. 1000 Urban Center Pkwy, Suite 250,
P.O.Box 43366, Birmingham,AL 35243 NA 49
Gulf Power Company P.O.Box 1151, Pensacola, FL 32520 A 42
Gupta Technologies 1060 Marsh Rd, Menlo Park, CA 94025 NA 62
(Continued on page 27I)
/TABLE
<PAGE>
27I
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Hallmark, Brooks & 1479 Brockett Rd., Suite 100
Lozier Incorporated Tucker, GA 30084 NA 196
Heat Exchanger Systems 374 Congress St., Boston, MA 02210 NA 32
Hendrick Associates 5 Piedmont Ctr.,Suite 300,Atlanta,GA NA 32
Hewitt Associates P.O.Box 95135, Chicago, IL 60694 NA 276
HMH Associates 18 Hickory Lane,
Harold M. Horowitz, PHD New Fairfield, CT 06812 NA 49
H N S Software Inc. 7000 Central Pky, Suite 220,
Atlanta, GA 30328 NA 59
Douglass R. Hoadley, 5935 So. Shades Crest Rd.,
Hoadley & Assoc. Bessemer, AL 35023 NA 25
Hogan & Hartson Columbia Sq, 555 Thirteenth St.,
NW, Washington, DC 20004-1109 NA 156
Hugh A. Gower 195 Edgemere Way S., Naples,FL 33999 NA 73
The Hunter Group, Inc. P.O.Box 17110, Baltimore, MD 21203 NA 66
Information Management 26750 U.S. Hwy 19 North, Suite 500,
Resources Clearwater, FL 34621 NA 230
James Martin & Co. P.O.Box 18089, Merrifield, VA 22118 NA 64
James F. Reinhardt 230 River N. Dr., Suite 100,
Atlanta, GA 30346 NA 126
James R. Sapp Management 9068 Tarnwood Circle,
Consultant Villa Rica, GA 30180 NA 55
Jeffcoat & Associates, L.P. 5266 Grantswood Rd., B'ham, AL 35210 NA 92
Jeff Smith 30 East 21st St, New York, NY 10010 NA 59
Jefferson G. Zeanah 9430 Huntcliff Trace,
Atlanta, GA 30350 NA 50
(Continued on page 27J)
/TABLE
<PAGE>
27J
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
JES Search Firm, Inc. 3475 Lenox Rd., Suite 970,
Atlanta, GA 303026 NA 31
Judy Moriarty Lewis, Inc. 3534 Blue Jay Rd., B'ham, AL 35243 NA 27
Jundt/Capen Associates, 1550 Utica Avenue South,
Inc. Suite 950, Minneapolis, MN 55416 NA 120
Keane, Inc. P.O.Box 4201, Boston, MA 02211 NA 73
Kelly Services, Inc. P.O.Box 198477, Atlanta, GA 30384 NA 33
King & Spalding 191 Peachtree St., Atlanta, GA 30303 NA 73
Kyle E. Wilcutt/Axcess
Consulting & Training P.O.Box 1235, Roswell, GA 30077 NA 47
Kravetz Associates 671 Timber Ridge Dr.,
Bartlett, IL 60103 NA 55
Lavonne Poore 45 Kitty Hawk Dr.,
Stockbridge, GA 30281 NA 34
Law Environmental, Inc. P.O.Box 102051, Atlanta, GA 30368 NA 41
Lynn Edward, Inc. P.O.Box 80814, Conyers, GA 30208 NA 50
Magnus Software Corp. c/o Commercial Bank of Georgia,
Attn: Sherri Clower 500 Northridge Rd., Suite 200,
Atlanta, GA 303050 NA 35
Management Advances, Inc. P.O.Box 513, Larkspur, CA 94977 NA 211
Manpower Temporary Services P.O.Box 55297, Birmingham, AL 35255 NA 122
Marjiana M. Schumann 1210 Key Terrace, Conyers, GA 30208 NA 89
Marketing Workshop 3294 Medlock Bridge Rd., Suite 200
Norcross, GA 30092 NA 52
Martin Program Development 5088 Victor Trail, Norcross,GA 30071 NA 89
(Continued on page 27K)
/TABLE
<PAGE>
27K
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
C.V. & R.V. Maudlin 1511 K Street,NW,Washington,DC 20005 NA 49
Mead Data Central, Inc. P.O.Box 100176, Atlanta, GA 30384 NA 47
Media Management Services 6096 South Lima St.,
Englewood, CO 80111 NA 46
Mercer Management
Consulting P.O.Box 3800-28, Boston, MA 02241 NA 63
Merrill Lynch Pierce P.O.Box 12251, Church Street Station
Fenner & Smith New York, NY 10249 NA 71
Merz & McLallan, AG Gewerbebank Baden, Bahnhofplatz 1,
CH-5400 Baden, Switzerland NA 30
The Mescon Group One Peachtree Center, 303 Peachtree
St.,NE, Suite 1620,
Atlanta, GA 30308 NA 68
Micro Investment Systems P.O.Box 8599, Atlanta, GA 30306 NA 142
Mississippi Power Co. P.O.Box 4079, Gulfport, MS 39501 A 64
The Mitchell Group 8913 Ellsworth Court, Silver
Spring, MD 20910 NA 91
National Economic Research
Associates P.O.Box 13917, Newark, NJ 07101 NA 54
National Environmental
Strategies P.O.Box 13917, Newark, NJ 07101 NA 214
NationsBank of Georgia, NA P.O.Box 198718, Atlanta, GA 30384 NA 45
Northern Bank Note Company P.O.Box 370, LaGrange, GA 60525 NA 29
Olsten of Georgia, Inc. P.O.Box 1091, Westbury, NY 11590-0219 NA 30
(Continued on page 27L)
/TABLE
<PAGE>
27L
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
On-Line Consultants 4356 Springfield Dr.,
Norcross, GA 30092 NA 93
Oracle Corporation P.O.Box 44471, San Francisco,CA 94144 NA 144
Osoft Development Corp. 2964 Peachtree Rd, NE,Suite 350,
Atlanta, GA 30305 NA 112
Parks Associates 5310 Harvest Hills Rd., Suite 235,
Lock Box 162, Dallas, TX 75230 NA 96
People Soft 1331 N. California Blvd.,
Walnut Creek, CA 94596 NA 192
Performance Development
Corporation 29 Airpark Rd., Princeton, NJ 08540 NA 126
Persoft, Inc. P.O.Box 44953, Madison, WI 53744 NA 29
Peter Osterio Associates 360 Sharon Ind. Way, Swanee,GA 30174 NA 116
Phillip Crosby Associates P.O.Box 260000, Orlando, FL 32819 NA 765
Pony Express Courier P.O.Box 75079, Charlotte, NC 28275 NA 104
Praxis Engineers, Inc. 852 N. Hillview Dr.,
Charlotte, NC 28275 NA 246
Proudfoor Crosby
Sun Bank, NA P.O. Box 620000, Orlando, FL 32891 NA 32
Radian Corp. P.O.Box 841687, Dallas, TX 75284 NA 92
Ralph M. Parsons Co. File # 51790, Los Angeles, CA 90074 NA 76
Real Decisions Corporation 22 Thorndal Circle, Darien, CT 06820 NA 35
Resource Data International P.O.Box 106, Boulder, CO 80306 NA 54
Resources for the Future 1616 P St., NW, Washingon, DC 20036 NA 25
Robertson-Caruso & Assoc. Alastar Corp., 5575B Chamblee-Dunwoody
Rd., Suite 205, Atlanta, GA 30338 NA 37
(Continued on page 27M)
/TABLE
<PAGE>
27M
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Robert Taylor Associates 100 Europa Dr., Suite 400,
Chapel Hill, NC 27514 NA 98
Roy F. Weston, Inc. P.O.Box 8500 (S-6175),
Philadelphia, PA 19178 NA 50
SAS Institute, Inc. P.O.Box 65505, Charlotte, NC 28265 NA 27
Savannah Laboratories &
Environmental Serv. P.O.Box 13548, Savannah, GA 31416 NA 53
Scott, Madden & 2626 Glenwood Ave., Suite 480,
Associates, Inc. Raleigh, NC 27608 NA 207
SCSPDA 64 Perimeter Ctr. E.,Atlanta,GA 30346 A 51
Seatec, Inc. P.O.Box 127, Warrior, AL 35180 NA 28
Software Spectrum P.O.Box 840150,
Dallas, TX 75284 NA 54
Software Technical 3020 Holcomb Bridge Road
Services, Inc. Norcross, GA 30071 NA 106
Southeast Marketing 1000 Northbrook Parkway, Suite B
Services, Inc. Suwanee, GA 30174 NA 25
Southern Electric 900 Ashwood Pkwy, Suite 500,
International Atlanta, GA 30338 A 171
Southern Nuclear Operating P.O.Box 1295-Bin B027,
Company Birmingham, AL 35201 A 192
Southern Research Institute P.O.Box 11407,Drawer 0375, B'ham, AL NA 244
Spectrum Systems, Inc. 3410 W. Nine Mile Rd.,
Pensacola, FL 32526 NA 26
(Continued on page 27N)
/TABLE
<PAGE>
27N
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
Standards & Poors Corp. 25 Broadway, New York, NY 10004 NA 29
The Stein Printing Co. 2161 Monroe Dr., Atlanta, GA 30324 NA 47
Stephen N. Cole, Inc. 4745 Paran Valley, Atlanta, GA 30327 NA 116
Steven Johnson Group 1801 Peachtree St., Suite 140,
Atlanta, GA 30309 NA 88
Superior Temporaries P.O.Box 1182, Houston, TX 77251 NA 32
Systems Applications Intl P.O.Box 44025, San Francisco,CA 94144 NA 590
TATA Consulting Services 101 Park Ave., 26th Floor,
New York, NY 10178 NA 252
Tempworld, Inc. P.O.Box 360161M, Pittsburgh, PA 15250 NA 156
Texas Instruments, Inc. P.O.Box 198645, Atlanta, GA 30384 NA 34
Arthur A. Thompson 7200 Commodore Dr.,
& Assoc. Tuscaloosa, AL 35406 NA 155
TPF&C P.O.Box 8500-50195110,
Philadelphia, PA 19178 NA 127
Transkey 5 Concourse Pkwy, Sutie 2300,
Atlanta, GA 30328 NA 174
Trust Company P.O.Box 4418, Center 033,
Atlanta, GA 30302 NA 47
Universal Systems, Inc. 4350 Fairlakes Court, Suite 300,
Fairfax, VA 22033 NA 155
The University of Alabama College of Continuing Studies,
Box 870388, Tuscaloosa, AL 35487 NA 34
The University of Alabama Contract & Grant Accounting,
P.O.Box 870136, Tuscaloosa,AL 35487 NA 83
(Continued on page 27O)
/TABLE
<PAGE>
27O
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
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.
<TABLE>
<S> <C> <C> <C>
RELATIONSHIP
"A"=ASSOCIATE
"NA"= NON
FROM WHOM PURCHASED ADDRESS ASSOCIATE AMOUNT
User Tech 1 Selleck St.,East Norwalk,CT 06855 NA 154
Barry A. Vittor & 8060 Cottage Hill Road,
Associates, Inc. Mobile, AL 36695 NA 44
Wachovia Bank of P.O.Box 4148, MC1001,
Georgia, NA Wachovia Employee Benefit
Trust, Atlanta, GA 30302 NA 47
Walker/Free Associates 1730 Pennsylvania Ave., NW,
Washington, DC 20006 NA 157
Wise Consulting 215 Zeblin Rd., Atlanta, GA 30342 NA 33
Wells Fargo Guard Services P.O.Box 668100, File #98993,
Charlotte, NC 28266 NA 591
W. Robert Worley 190 St. Clair Dr.,St. Simons Island,
GA 31522 NA 45
Xerox Corporation Xerox Sq-0870, Rochester, NY 14664 NA 377
1,113 Other Items (less than
$25,000 paid to other
than Associate Cos.) Aggregating NA 3,400
28,621
$62,800
/TABLE
<PAGE>
28
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
EMPLOYEE PENSIONS AND BENEFITS
ACCOUNT 926
INSTRUCTIONS: Provide a listing of each pension plan and benefit program
provided by the service company. Such listing should be
limited to $25,000.
<TABLE>
<S> <C>
DESCRIPTION AMOUNT
Pensions $ 824
Early Retirement Benefits 1,471
Employees Group Insurance 6,739
Postretirement Medical Benefits 4,651
Postretirement Life Benefits 2,394
Post-employment Benefits 647
Educational Assistance Plan 118
Minority Scholarship Program 96
ESOP and ESP - Supplemental Plan 206
Employee Savings Plan - Company Contribution 4,920
Employee Health and Physical Examinations 150
Other (Employees' Professional Fees and
Other Employee Fringe Benefits) 340
TOTAL $22,556
/TABLE
<PAGE>
29
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
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.
<TABLE>
<S> <C> <C>
DESCRIPTION NAME OF PAYEE AMOUNT
NOT APPLICABLE
/TABLE
<PAGE>
30
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
MISCELLANEOUS GENERAL EXPENSES
ACCOUNT 930.2
INSTRUCTIONS: Provide a list of the amount included in Account 930.2,
"Miscellaneous General Expenses", classifying the items
according to their nature. Payments and expenses permitted
by Section 321 (b) (2) of the Federal Election Campaign Act,
as amended by Public Law 94-284 in 1976 (2 U.S.C.S. 441 (b)
(2) shall be separately classified.
<TABLE>
<S> <C>
DESCRIPTION AMOUNT
Meetings/Seminars/Hotels/Catering/Meals/Conferences $1,402
Dues and Memberships 653
Recruiting/Interviewing/Placement 31
Employee Training 3,619
Transportation/Personnel Expense 64
Billing Adjustments (248)
Membership Fee 20
Employee Activities 61
Corporate Moving Expense 149
Other General Expense 487
TOTAL $6,238
/TABLE
<PAGE>
31
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
RENTS
ACCOUNT 931
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.
<TABLE>
<S> <C>
DESCRIPTION AMOUNT
Office Rents 5,211
Computer and Other Data Processing Equipment Rental 440
Software Rental 1,917
Automobile, Office Furniture & Equipment, and
Miscellaneous Storage & Equipment Rental 805
TOTAL 8,373
/TABLE
<PAGE>
32
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
TAXES OTHER THAN INCOME TAXES
ACCOUNT 408
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.
<TABLE>
<S> <C>
KIND OF TAX AMOUNT
Other Than U.S. Government Taxes
State Unemployment 131
State Franchise 7
City and County License 24
City Commercial Rent and Occupancy 13
Property and Other City and State 1,543
Subtotal - Other 1,718
U.S. Government Taxes
Federal Insurance Contributions Act 10,819
Federal Unemployment 176
Subtotal - U.S. Government 10,995
TOTAL 12,713
/TABLE
<PAGE>
33
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
DONATIONS
ACCOUNT 426.1
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 shown in lieu of details.
<TABLE>
<S> <C> <C>
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
280 Shades Creek Project Civic & Charitable 17
Alabama, University of Employee Matching Gift 11
American Legislative Exchange Council Support of Program 5
Auburn University Employee Matching Gift 7
Birmingham Area Chamber of Commerce Civic & Charitable 50
Birmingham Path Program Civic & Charitable 3
Birmingham-Southern College Employer Matching Gift 4
Boy Scouts of America Civic & Charitable 7
Center for Legislative Energy &
Environmental Research Support of Program 8
Children's Hospital Civic & Charitable 8
City Stages Run Civic & Charitable 4
Commission of Presidential Debates Civic & Charitable 5
Congressional Black Caucus Foundation Civic & Charitable 5
Council of Energy Resource Tribes Civic & Charitable 5
Edison Electric Institute Support of Program 50
Georgia Council on Economic Education Educational Contribution 5
Georgia Institute of Technology Employee Matching Gift 8
Georgia Mental Health Association Civic & Charitable 4
Georgia Youth Science & Technology Center Civic & Charitable 30
Junior Achievement of Greater Birmingham Civic & Charitable 3
Literacy Council of Central Alabama Civic & Charitable 5
March of Dimes Civic & Charitable 23
The National Coal Council Support of Program 18
National Multiple Sclerosis Civic & Charitable 4
Savannah A's Baseball Team Civic & Charitable 5
Scottish Rite Children's Hospital Civic & Charitable 4
Senator's Ski Cup Civic & Charitable 7
Southern Governor's Association Support of Program 5
/TABLE
<PAGE>
33A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
DONATIONS
ACCOUNT 426.1
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 shown in lieu of details.
<TABLE>
<S> <C> <C>
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
Taste of the South (Up
with Downs Syndrome) Civic & Charitable 7
Tax Foundation, Inc. Civic & Charitable 3
United Cerebral Palsy Civic & Charitable 5
United Negro College Fund Educational Contribution 15
United States Energy Association Support of Program 3
United Way Civic & Charitable 132
92 Other Items (Less than $3,000) Civic & Charitable 76
69 Other Items (Less than $3,000) Employee Matching Gift 25
13 Other Items (Less than $3,000) Support of Program 11
TOTAL 587
/TABLE
<PAGE>
34
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
OTHER DEDUCTIONS
ACCOUNT 426.5
INSTRUCTIONS: Provide a listing of the amount included in Account 426.5,
"Other Deductions", classifying such expenses according to
their nature.
<TABLE>
<S> <C> <C>
DESCRIPTION NAME OF PAYEE AMOUNT
NOT APPLICABLE
/TABLE
<PAGE>
35
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
(Thousands of Dollars)
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 increase 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 19 - 19I.<PAGE>
<TABLE>
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
ORGANIZATION CHART
<S> <C> <C> <C> <C>
President
& CEO
|
-------------------------------------------------------------------------
| | | | | |
Sr. Executive | |-Dir. Internal |-Vice Pres. |-Vice Pres. Executive
Vice Pres. | Auditing | Human | Corporate Vice Pres.
| | | Atlanta | Resources | Communications Finance &
| | Region | | Accounting
| | | | | |
|----| | | | |---|
| | | | | |
|-Dir. Internal---| |-Dir. Internal |-Vice Pres. |-Vice Pres. |-Vice Pres.
| Auditing | Auditing | Plnng., Mkt. | Governmental | & Comptroller
| Birmingham | Mississippi | Research & | Affairs |
| Region | | Support | |
| | | | |
|-Vice Pres. |-Dir. Internal |-Vice Pres. |-Sr. Vice Pres. |-Vice Pres.
| Materials Auditing Environmental Information | Finance &
| Management Savannah Policy Resources | Treasurer
| |
|-Vice Pres. |-Vice Pres.
| Research & | Secretary &
| Environmental | House Counsel
| Affairs |
| |
|-Vice President |-Vice Pres.
| Operating & N.Y. Investor
| Planning Svcs. Relations
|
|-Executive Vice Pres.
| Vice Pres.----------Projects
| Engineering Management
|
|-Vice Pres.
Fuel
Services<PAGE>
</TABLE>
37
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
METHODS OF ALLOCATION
1. Annual Operating Area Territorial Load Basis
Each Client Operating Company, other than Southern Electric Generating
Company (SEGCO), will be charged that percentage of the total Service
Company charges to be distributed by this method which its annual
operating area territorial load is of the total annual operating area
territorial load of the Southern electric system, defined as total
energy generated plus energy received minus energy deliveries to
exclude loads and include all Southeastern Power Administration (SEPA)
Preference Customer loads (exclusive of the direct SEPA-Crisp County
component), as well as loads served jointly by Georgia Power Company
and Oglethorpe Electric Membership Corporation, Municipal Electric
Association of Georgia (MEAG), and City of Dalton through the
aforesaid companies joint ownership of generating facilities with
Georgia Power Company. The MEAG component includes any component for
Crisp County under the provisions of the MEAG-Crisp County Agreement.
Excluded areas are such as those of South Mississippi Electric Power
Association, Alabama Electric Cooperative, Tennessee Valley Authority,
Florida Power Corporation, etc.
2. Customer Basis
Each Client Operating Company, other than SEGCO, will be charged that
percentage of the total Southern Company charges to be distributed by
this method which its average number of customers for the preceding
year is of the total average number of customers of the Southern
electric system, other than SEGCO, for such year.
3. Employee Basis
Each Client Operating Company, other than SEGCO, will be charged that
percentage of the total Service Company charges to be distributed by
this method which its average number of employees for the preceding
year is of the total average number of employees of all Client
Operating Companies, other than SEGCO, for such year.
4. Direct Billing Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its applicable Service Company direct billings for the preceding year
is to the total Service Company direct billings for such year.<PAGE>
37A
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
METHODS OF ALLOCATION
5. Financial Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its average of the percentages of net fixed assets, operating expenses
and operating revenue sources is to the total Client Operating Company
net fixed assets, operating expenses and operating revenue of the
Southern electric system.
6. Fossil Fuel Generation Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its generation from fossil fuel sources is of the total generation
from fossil fuel sources of the Southern electric system.
7. Fossil and Hydro Capacity Basis
Each Client Operating Company will be charged the factor determined by
dividing the total fossil and hydro generating capacity for each
company, including capacity attributed to joint owners of system
plants, by the total fossil and hydro generating capacity for the
Southern electric system.
8. Insurance Premium Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its applicable insurance premiums is to the total applicable insurance
premiums of the Southern electric system.
9. Net Fixed Assets Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its net fixed assets is to the total net fixed assets of the Southern
electric system.
10. Number of Nuclear Plants
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its number of nuclear plants is to the total nuclear plants.<PAGE>
37B
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
METHODS OF ALLOCATION
11. Number of Vehicles Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its number of vehicles is to the total vehicles maintained on the
Standard Transportation System.
12. Nuclear Plant Capacity Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its name plate kilowatt capacity of nuclear plants is to the total
kilowatt capacity of all nuclear plants.
13. Nuclear Plant Generation Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
its net generation of nuclear plants is to the total net generation of
all nuclear plants.
14. Preferred Stockholder Basis
Each Client Operating Company will be charged that percentage of the
total Service Company charges to be distributed by this method which
is the number of preferred stockholders per Client Operating Company
to the total preferred stockholders maintained on the Standard
Preferred Stock System.
15. Salary Basis
The ratio of all applicable work orders for the appropriate division,
department, groups of departments or other cost centers that incur
salary charges per month. The larger the amount of salary charges to
a direct work order, the larger the amount that work order will
receive in the allocation.<PAGE>
37C
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
METHODS OF ALLOCATION
16. Southern System Basis
This method will be applicable only to charges for services which
relate to Southern and other Client Operating Companies. Each Client
Operating Company will be charged for the charges to be distributed by
this method in the ratio of such Client Company's total capitalization
to the sum of the total capitalization of all Client Operating
Companies.
17. System Aircraft
Variable costs incurred related to system aircraft are charged to the
participating Client Companies using one of three methods:
A) Variable costs incurred for travel within the Southern electric
system are allocated using the Southern System Basis;
B) Variable costs incurred for travel outside the Southern electric
system are allocated based on the percentage of miles flown for
each specific Client Company to the total miles flown by all
participating Client Companies.
C) Variable costs incurred for travel inside a particular Client
Company's service territory are allocated based on the percentage
of miles flown for each specific Client Company to the total
miles flown by all participating Client Companies.
Fixed costs related to system aircraft (rent, depreciation, salaries,
etc.) are allocated to participating Client Companies using a three-
year rolling average of variable costs.<PAGE>
38
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED
The following annual statement was supplied to each associate client company
regarding interest billed for compensation of equity capital and borrowed
capital in 1993.
Pursuant to the amended Uniform System of Accounts for Mutual and Subsidiary
Service Companies implemented in January 1980, Southern Company Services is
required to submit an annual statement to its associated client companies
stating the amount and calculation of interest billed for compensation of
equity capital and borrowed capital. Southern Company Services does not bill
its associated client companies for compensation of equity capital.
In 1993 Southern Company Services initiated short-term borrowings from The
Southern Company and other outside banking institutions. The interest rates
on these borrowings ranged from 3.06% to 3.63%. Interest in the amounts of
$141,975.67 and $705,621.79 was accrued on Southern Company and outside
borrowings respectively and was billed to the client companies. The interest
was distributed to each company either on the appropriate fixed percentage
allocation basis or on the salary allocation basis in accordance with the SEC
orders and our service contracts.
In addition, as of December 31, 1993, Southern Company Services had long-term
debt outstanding from various institutions in the amount of $84,608,323.57.
The interest rates on these borrowings ranged from 4.62% to 13.0%. Interest
of $9,155,897.61 was accrued and billed to the client companies. The interest
was distributed to each company either on the appropriated fixed percentage
allocation basis or on the salary allocation basis in accordance with the SEC
orders and service contracts.
The interest on total service company indebtedness was billed to the associate
and nonassociate companies as follows:
The Southern Company $ 478,251.27
Alabama Power Company 2,191,647.06
Georgia Power Company 3,810,793.32
Gulf Power Company 663,383.89
Mississippi Power Company 824,087.54
Savannah Electric & Power Company 149,193.98
Southern Electric Generating Company 30,592.80
Southern Electric International, Inc. 405,938.71
Southern Nuclear Operating Company 1,364,353.94
Southern Development and Investment Group, Inc. 1,746.32
Southern Electric Railroad Company 5,315.90
Nonassociate 78,190.34
$10,003,495.07<PAGE>
39
ANNUAL REPORT OF SOUTHERN COMPANY SERVICES, INC.
For the Year Ended December 31, 1993
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.
Southern Company Services, Inc.
(Name of Reporting Company)
By: /s/W. Dean Hudson
(Signature of Signing Officer)
W. Dean Hudson, Vice President & Comptroller
(Printed Name and Title of Signing Officer)
Date: April 29, 1994 <PAGE>
