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Previous: INTERGROUP CORP, SC 13D/A, 1996-03-11 |
Next: NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP /DC/, 424B3, 1996-03-11 |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
- --------------------------------------------
In the Matter of
NATIONAL FUEL GAS COMPANY THIRD
LEIDY HUB, INC. CERTIFICATE
ENERCHANGE PURSUANT TO
RULE 24
File No. 70-8655
(Public Utility Holding Company Act of 1935)
- --------------------------------------------
In accordance with the terms of the Order dated September 22,
1995, issued to National Fuel Gas Company ("National") authorizing Leidy Hub,
Inc., a subsidiary of National, to acquire an interest in Enerchange (File No.
70-8655, HCAR No. 35-26379), attached as Exhibit A is the Chart of Accounts for
Leidy Hub, Inc. Leidy Hub's investment in Enerchange is recorded in Account
124123 and is accounted for in accordance with the Equity Method. Under the
Equity Method, the account is debited or credited monthly for 14.5% of the
income or loss incurred by Enerchange, with account 421000 being the offsetting
debit or credit.
Attached as Exhibit B is the Chart of Accounts for Enerchange.
Enerchange has established the Chart of Accounts and maintains the accounts on
an on-going basis.
IN WITNESS WHEREOF, the undersigned companies have duly caused
this Certificate to be signed the 11th day of March 1996.
LEIDY HUB, INC. AND NATIONAL FUEL GAS
COMPANY
By: /s/ Gerald T. Wehrlin
----------------------------------
Gerald T. Wehrlin, Secretary and
Treasurer, Leidy Hub, Inc.
Controller, National Fuel Gas
Company
<PAGE 2>
EXHIBIT INDEX
(File No. 70-8655)
(1) Exhibit A - Chart of Accounts for Leidy Hub, Inc.
(2) Exhibit B - Chart of Accounts for Enerchange
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
BALANCE SHEET
ASSETS
PROPERTY, PLANT & EQUIPMENT
GAS PLANT IN SERVICE
GP/S GENERAL 00101006
CONSTRUCTION WORK IN PROGRESS
CWIP GENERAL 00107012
CWIP GENERAL EQUIPMENT 00107016
COMP CONSTRUCTION NOT CLASSIFIED
CNC GENERAL 00106012
LESS: RESERVE FOR DD&A
DEPRECIATION GAS PLANT 00108000
ACCRUALS 00108001
RETIREMENTS 00108002
COST OF REMOVAL 00108003
SALVAGE 00108004
OTHER 00108005
RWIP OTHER 00108102
CURRENT ASSETS 00108102
CASH
CASH 00131000
WF SPRAGUE, ROBERT 00135243
TEMPORARY CASH INVESTMENT
TEMPORARY CASH INVESTMENT 00136000
NOTES RECEIVABLE
NOTES RECEIVABLE-RELOCATION 00141100
NOTES RECEIVABLE SYSTEM MONEY POOL
NOTES RECEIVABLE SYSTEM MONEY POOL 00145003
ACCOUNTS RECEIVABLE
A/R-ASSOCIATED COMPANIES
A/R SENECA RESOURCES 00146005
A/R NATIONAL FUEL 00146007
A/R SUPPLY CORP. 00146012
A/R DISTRIBUTION 00146014
A/R PENN-YORK EN CORP. 00146018
A/R DATA-TRACK 00146028
A/R ERP TRUST 00146029
PROVISION FOR UNCOLLECTIBLE ACCOUNTS
ACCUMULATED PROVISION UNCOLLECTIBLE ACCOUNT 00144000
A/R-OTHERS
MISCELLANEOUS RECEIVABLES 00143206
A/R MISCELLANEOUS CPR 00143207
A/R RETIREE COPAY 00143197
A/R PENSIONER LIFE P 00143198
A/R PENSION LIFE (H) 00143199
A/R MEDICAL INSURANCE-REIMBURSEMENT 00143213
A/R P.C.S.-RETIREMENT 00143214
A/R LIFE INSURANCE-REIMBURSEMENT 00143215
A/R DENTAL-REIMBURSEMENT 00143216
A/R LONG-TERM DEBT-REIMBURSEMENT 00143217
A/R THRIFT/ANNUITY-REIMBURSEMENT 00143218
COBRA 00143219
A/R EMPLOYEE RECEIVABLE 00143250
OTHER INTEREST-DIVIDEND RECEIVABLE 00171000
<PAGE 2>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
MATERIALS & SUPPLIES
M&S LEIDY HUB 00154100
PREPAYMENTS
PREPAY TAXES 00165100
PREPAY OTHER INSURANCE 00165300
PREPAID LIFE-SPLIT DOLLAR 00165440
MISCELLANEOUS PREPAID 00165750
OTHER ASSETS
OTHER INVESTMENTS
INVESTMENTS-MISCELLANEOUS 00124121
INVESTMENT ELLIS-LEIDY 00124122
INVESTMENT IN ENERCHANGE 00124123
OTHER DEFERRED DEBIT
A/P ACCOUNTING SUSPENSE 00008140
MESSENGER EXPENSE 00008210
PAYROLL CLEARING 00008220
AUTO-COMPACT 00008330
AUTO-OTHER 00008340
GENERAL-TRANSPORTATION EQUIPMENT EXPENSE 00008370
MISCELLANEOUS CLEARING 00008420
AUDIT ASSESSMENT 00186799
DEFERRED FASB 109 TAX COST 00186680
OTHER MISCELLANEOUS DEFERRED DEBIT 00186014
MANAGEMENT SEMINAR 1992 00186811
MANAGEMENT SEMINAR 1994 00186812
EQUITY
CAPITALIZATION
STOCKHOLDERS EQUITY
CAPITAL STOCK $1 PAR AUTHORIZED 4000 SHARES
ISSUED AND OUTSTANDING CAPITAL STOCK
COMMON CAPITAL STOCK 00201000
CAPITAL IN EXCESS
PREMIUM ON CAPITAL STOCK 00207000
PAID-IN-CAPITAL
PAID-IN-CAPITAL 00211000
RETAINED EARNINGS
BALANCE, OCTOBER 1
UNAPP RETAINED EARNING 00216000
NET INCOME/LOSS
ADJUSTMENTS
NET INCOME/LOSS 00433000
DIVIDENDS
DIVIDENDS DECLARED COMMON STOCK 00438000
LONG-TERM DEBT
ADVANCES FROM ASSOCIATED COMPANIES
ADVANCES ON NOTES 00223000
LIABILITIES
CURRENT & ACCRUED
NOTES PAYABLE ASSOCIATED COMPANIES
NOTES PAYABLE SYSTEM MONEY POOL 00233003
ACCOUNTS PAYABLE ASSOCIATED COMPANIES
<PAGE 3>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
A/P NATIONAL FUEL-INTEREST 00234101
A/P NATIONAL FUEL-OTHER 00234102
A/P SENECA RESOURCES 00234105
A/P SUPPLY COMPANY-OTHER 00234300
A/P DISTRIBUTION CORP.-OTHER 00234302
A/P PENN-YORK EN CORP. 00234320
A/P SENECA HOUSTON DIVISION 00234322
A/P ERP TRUST 00234370
OTHER
A/P OTHER
VOUCHERS PAYABLE 00232100
VOUCHERS PAYABLE ACCR /ADJ 00232110
VOUCHERS PAYABLE BALANCE ACCOUNT 00232125
A/P EMPLOYEE THRIFT PLAN 00232301
A/P UNITED WAY FUND 00232302
A/P GARNISHMENTS 00232303
A/P EMPLOYEE SAVINGS BOND PURCHASES 00232304
A/P GROUP CONTRIBUTORY INSURANCE 00232305
A/P UNION COPE FUND 00232307
A/P UNION 00232308
A/P CREDIT UNION 00232309
A/P PAYROLL SAVINGS 00232311
A/P LONG-TERM DISABILITY INSURANCE 00232312
A/P PAYROLL DED POL ACT COMM 00232313
A/P TAX DEFERRED SAVINGS PLAN 00232314
A/P DEPENDENT GROUP LIFE INSURANCE 00232315
A/P ICP STOCK PURCHASE 00232316
A/P TAX DEFERRED PLAN LOAN 00232317
A/P DEFERRED INCOME 00232318
A/P ECONOMIC DEVELOPMENT 00232319
A/P CAPITAL FUND-DRIVE 00232320
A/P EMPLOYEE WELFARE FUND 00232321
A/P HEALTH MAINTENANCE 00232322
A/P UNION SAVINGS & RETIREMENT 00232323
A/P MISCELLANEOUS EMPLOYEE DEDUCTIONS 00232324
A/P GROUP INSURANCE LOCAL 2154 00232325
A/P UNIVERSAL LIFE 00232326
A/P SPENDING ACCOUNT 00232328
A/P DEFERRED COMPENSATION II 00232329
A/P VOLUNTARY LIFE INSURANCE 00232331
A/P DEFERRED COMPENSATION III 00232332
A/P ESA MEDICAL 00232340
A/P ESA OTHER 00232341
A/P WAGES & SALARIES 00232400
A/P MISCELLANEOUS 00232501
A/P RETAINAGE 00232525
A/P PENN USE TAX 00232600
A/P NYS-USE TAX-PGC 00232601
A/P ESOP 00232801
A/P SALES & USE TAX 00241100
A/P ERIE USE 00241165
<PAGE 4>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
A/P PAYROLL TAX-FEDERAL INCOME TAX 00241201
A/P PAYROLL TAX-FICA 00241202
A/P PAYROLL TAX-NY INCOME TAX 00241203
A/P T/C/P PENN-SALES-TAX 00241303
A/P T/C/P NYS-SALES TAX 00241304
A/P ACCRUED PAYROLL 00242300
A/P ACCRUED PENSION EXPENSE 00242400
A/P ACCRUED OPEB LIABILITY 00242401
A/P ACCRUED GROUP LIFE INSURANCE 00242410
A/P RETURNED CHECKS 00242500
A/P OTHER MISCELLANEOUS CURRENT &
ACCRUED LIABILITY 00242800
FEDERAL INCOME TAXES
FEDERAL INCOME TAX-PRIOR YEAR 00236010
FEDERAL INCOME TAX-CURRENT YEAR 00236011
ACCRUED TAX-FICA 00236020
ACCRUED TAX-FEDERAL UNEMPLOYMENT CO 00236030
OTHER ACCRUED TAXES
ACCRUED TAX-NYS UNEMPLOYMENT INSURANCE 00236060
ACCRUED TAX-PROPERTY 00236090
ACCRUED TAX-PA CAPITAL STOCK PRIOR YEAR 00236300
ACCRUED TAX-PA CAPITAL STOCK CURRENT YEAR 00236301
ACCRUED TAX-PA CORPORATE INCOME PRIOR YEAR 00236310
ACCRUED TAX-PA CORPORATE INCOME CURRENT YEAR 00236311
OPERATING RESERVES
ACCUMULATED DEFERRED INCOME TAXES
ACCUMULATED DEFERRED INCOME TAX LIABILITY-DEP 00282100
ACCUMULATED DEFERRED INCOME TAX FASB 109 00282109
ACCUMULATED DEFERRED INCOME TAX 00283000
ACCUMULATED DEFERRED FEDERAL INCOME TAXES OTHER 00283100
ACCUMULATED DEFERRED INCOME TAXES OTHER F109 00283109
ACCUMULATED DEFERRED STATE INCOME TAXES OTHER 00283200
INCOME STATEMENT
EXPENSES
OPERATING REVENUE DE
OPERATING EXPENSE
ADMINISTRATION & GENERAL-OPERATING
OFFICERS & EXECUTIVES 00007000
OTHER GENERAL OFC SALARIES 00007010
MANAGEMENT AUDIT-SALARIES 00007015
AUDIT SALARIES 00007019
ADMINISTRATIVE & GENERAL-OTHER
BANK SERVICE FEES 00007405
OFFICERS EXPENSE 00007020
GENERAL OFFICE EMPLOYEE EXPENSE 00007030
AUDIT EMPLOYEE EXPENSE 00007039
GENERAL OFFICE SUPPLIES & EXPENSE 00007040
MISCELLANEOUS SUPPLIES & EXPENSE 00007041
AUDIT OFFICE EXPENSE 00007047
ADMINISTRATIVE EXPENSE TRANSFER CR 00007050
ADMINISTRATIVE & GENERAL EXPENSE CR-NON-CAP 00007051
<PAGE 5>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
SPECIAL SERVICE GENERAL 00007060
SPECIAL SERVICE LEGAL 00007070
PROPERTY INSURANCE 00007080
INJURIES & DAMAGES 00007090
PRE-EMPLOYMENT PHYSICALS 00007091
COMPENSATION OTHER 00007095
SAFETY PROGRAM 00007096
GROUP INSURANCE 00007100
GROUP INSURANCE CR 00007105
HEALTH CARE PLAN 00007107
INDEPENDENT HEALTH 00007108
COMMUNITY BLUE 00007109
BLUE CROSS/SHIELD 00007110
PRESCRIPTION DRUG 00007111
401K PLAN DEVELOPMENT 00007112
SPENDING ACCOUNT-ADMINISTRATION 00007113
TRUST PLAN ADMINISTRATION EXPENSE 00007114
HOSPITAL INSURANCE CR 00007115
MEDICARE 00007120
EXECUTIVE HEALTH PLAN 00007123
MEDICARE CR 00007125
OTHER POST-RETIREMENT BENEFITS 00007133
ANNUITIES CR 00007135
SPECIAL ANNUITIES ALLOWANCE 00007136
SPECIAL ANNUITIES ALLOWANCE CR 00007137
OPEB-CREDIT 00007138
EMPLOYEE SICK-INJURY 00007140
OTHER APPROVED ABSENCE 00007141
NY DISABILITY-NO FAULT 00007142
NY NO FAULT INSURANCE 00007143
SICK & APPROVED ABSENCE CR 00007145
THRIFT PLAN 00007150
401K PLAN 00007151
SENIOR EXECUTIVE RETIREMENT PLAN 00007152
THRIFT PLAN CR 00007155
401K PLAN CREDIT 00007156
401K PLAN BONUS 00007157
FIS 91 STOCK PMT CR 00007159
TUITION AID 00007160
TUITION AID CR 00007165
VACATION & HOLIDAY 00007170
VACATION & HOLIDAY CR 00007175
OTHER BENEFITS-CR 00007178
LABOR MANAGEMENT COMMITTEE 00007179
OTHER 00007180
EMPLOYEE BENEFIT OTHER SERVICE AWARD 00007181
DENTAL PLAN 00007182
DENTAL PLAN CR 00007183
EMPLOYEE BENEFIT OTHER CITATION 00007184
LONG-TERM DISABILITY INSURANCE 00007186
LONG-TERM DISABILITY INSURANCE CR 00007187
<PAGE 6>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
MILITARY DUTY 00007188
JURY DUTY 00007189
ESOP 00007190
ESOP-CR 00007191
COMPANY NEWS PUB 00007194
FRANCHISE REG 00007210
DUPLICATE CHARGES CR 00007230
GOODWILL ADVERT 00007240
UNITED WAY 00007244
MISCELLANEOUS GENERAL EXPENSE 00007245
RENTS 00007250
DEPRECIATION
D.D&A
DEPRECIATION EXPENSE 00403000
INCOME TAXES-CURRENT
FEDERAL
FEDERAL INCOME TAXES-CURRENT
FED INCOME TAXES-UT IN 00409101
STATE
STATE INCOME TAXES-CURRENT
PA INCOME TAXES-UT IN 00409102
PROVISION FOR DEFERRED INCOME TAXES
PROVISION FOR DEFERRED INCOME TAXES 00410100
PROVISION FOR DEFERRED FEDERAL TAXES UT IN 00410101
PROVISION FOR DEFERRED STATE TAXES UT IN 00410102
INCOME TAXES-DEFERRED PRIOR YEAR-CR 00411100
DEFERRED FEDERAL INCOME TAXES CR-OP IN 00411101
DEFERRED STATE INCOME TAXES CR-OP IN 00411102
DEFERRED FEDERAL TAXES PEN COSTS 00411106
DEFERRED FEDERAL TAXES-OTHER IN 00411200
MISCELLANEOUS ADJUSTMENT INCOME TAXES 00411800
OTHER TAXES
OTHER TAXES FICA 00408101
OTHER TAXES FEDERAL UNEMPLOYMENT COMPENSATION 00408102
OTHER TAXES NYS UNEMPLOYMENT TAX 00408105
OTHER TAXES PROPERTY TAX 00408108
OTHER TAXES NYS FRANCHISE 00408111
OTHER TAXES FRANCHISE OHIO 00408126
OTHER TAXES PA-CAPITAL STOCK 00408301
OTHER TAXES PA-UNEMPLOYMENT COMPENSATION 00408350
OTHER INCOME
INTEREST
INTEREST & DIV INCOME TAX 00419001
INTEREST & DIV INCOME NOTAX US 00419003
INTEREST INCOME-MONEY POOL 00419008
MISCELLANEOUS
MISCELLANEOUS NON-OPERATING REVENUE 00421000
OTHER DEDUCTIONS
INTEREST-ASSOCIATED EXPENSE
INTEREST-ASSOCIATED COMPANIES
INTEREST-DEBT ASSOCIATED COMPANIES 00430000
<PAGE 7>
EXHIBIT A
LEIDY HUB, INC.
CHART OF ACCOUNTS
FINANCIAL STATEMENT LINE ITEM
ACCOUNT NAME: ACCOUNT NUMBER
- ------------ --------------
INTEREST ADVANCES ASSOCIATED 00430001
INTEREST EXPENSE MONEY POOL 00430004
INTEREST-OTHER
OTHER INTEREST CHARGE 00431300
MISCELLANEOUS
MISCELLANEOUS OTHER DEDUCTIONS
LOSS-DISPOSABLE PROPERTY 00421200
MISCELLANEOUS INCOME DEDUCTION-DONATION 00426100
SPLIT DOLLAR 00426205
PENALTIES 00426300
OTHER DEDUCTIONS 00426500
TAXES-OTHER INCOME & DEDUCTIONS
FEDERAL-CURRENT
FEDERAL INCOME TAXES ON OID
FEDERAL INCOME TAXES-OTHER INCOME 00409201
EXHIBIT B
ENERCHANGE
GENERAL LEDGER
CHART OF ACCOUNTS LISTING
ACCOUNT NAME ACCOUNT NUMBER
- ------------ --------------
CASH 19.101
FNBC-NIGAS OPERATING 19.101.100
FNBC-ELLISBURG/LEIDY OPERATING 19.101.200
FNBC-CALIFORNIA OPERATING 19.101.300
FNBC-ENERCHANGE 19.101.400
ACCOUNTS RECEIVABLE 19.110
ACCOUNTS RECEIVABLE CONTROL 19.110.100
ACCOUNTS RECEIVABLE-TRADE 19.110.110
ACCOUNTS RECEIVABLE-CLEARING 19.110.999
INTERCOMPANY RECEIVABLES 19.115
DUE FROM NIPC 19.115.102
DUE FROM NGC ENERGY, INC. 19.115.104
DUE FROM NEI ARKANSAS 19.115.105
DUE FROM NGC FUTURES, INC. 19.115.107
DUE FROM NOTTI 19.115.108
DUE FROM NGC NGL LIQUIDS 19.115.109
DUE FROM NGC ENERGY RESOURCES 19.115.110
DUE FROM RISK MANAGEMENT 19.115.111
DUE FROM BRADSHAW GATHERING 19.115.112
DUE FROM NGC MARKETING 19.115.113
DUE FROM HSI 19.115.114
INTERDIVISIONAL RECEIVABLES 19.116
DUE FROM ENERCHANGE 19.116.100
DUE FROM CALIFORNIA ENERGY HUB 19.116.101
DUE FROM LEIDY HUB 19.116.102
DUE FROM NIGAS HUB 19.116.103
PREPAID ADVANCES 19.121
PREPAID PURCHASE 19.121.100
PREPAID PARKING 19.121.110
INVENTORY 19.122
INVENTORY-ELLISBURG/LEIDY 19.122.100
INVENTORY-ENERCHANGE 19.122.101
OTHER SHORT-TERM ASSETS 19.123
DEFERRED ASSETS 19.123.100
FIXED ASSETS 19.150
OTHER ASSETS 19.190
PROPERTY, PLANT & EQUIPMENT 19.190.100
INVESTMENT IN QUICKTRADE 19.190.500
ACCOUNTS PAYABLE 19.200
ACCOUNTS PAYABLE CONTROL 19.200.100
GAS PURCHASE PAYABLE-TRADE 19.200.110
TRANSPORTATION PAYABLE-TRADE 19.200.120
A/P NATIONAL FUEL (E/L HUB) 19.200.130
A/P NIGAS (NIGAS HUB) 19.200.150
A/P SOCAL (CE HUB) 19.200.160
NICOR 19.200.170
PACIFIC ENERCHANGE 19.200.180
A/R IMBALANCE CUSTOMERS 19.200.300
TAXES PAYABLE 19.210
FEDERAL INCOME TAXES PAYABLE 19.210.100
ACCRUED COMPENSATION-BONUS 19.210.149
<PAGE 2>
EXHIBIT B
ENERCHANGE
GENERAL LEDGER
CHART OF ACCOUNTS LISTING
ACCOUNT NAME ACCOUNT NUMBER
- ------------ --------------
INTERCOMPANY PAYABLE 19.215
DUE TO RISK MANAGEMENT 19.215.111
DUE TO NGC MARKETING 19.215.113
DUE TO HSI 19.215.114
INTERDIVISIONAL PAYABLES 19.216
DUE TO ENERCHANGE 19.216.100
DUE TO CALIFORNIA ENERGY HUB 19.216.101
DUE TO LEIDY HUB 19.216.102
DUE TO NIGAS HUB 19.216.103
DEFERRED REVENUE 19.245
DEFERRED REVENUE-GAS SALES 19.245.100
DEFERRED FEDERAL INCOME TAXE 19.245.200
CONTRIBUTED CAPITAL 19.320
CONTRIBUTED CAPITAL-HSI 19.320.100
CONTRIBUTED CAPITAL-NICOR 19.320.101
CONTRIBUTED CAPITAL-PACIF EN 19.320.102
CONTRIBUTED CAPITAL-NAT FUEL 19.320.103
CURRENT YEAR EARNINGS 19.340
CURRENT YEAR EARNINGS 19.340.100
RETAINED EARNINGS 19.350
RETAINED EARNINGS 19.350.100
GAS SALES 19.400
GAS SALES-TRADE 19.400.100
GAS SALES-I/C FI 19.400.107
FINANCIAL INSTRUMENT REV-RM 19.400.111
FINANCIAL INSTRUMENT REVENUE 19.400.112
GAS SALES-I/C 19.400.113
GAS SALES TRADE PPA 19.400.500
GAS SALES I/C PPA 19.400.513
COMMISSIONS REVENUES TRADE 19.420
REVENUE-PARKING TRADE 19.420.101
REVENUE-WHEELING TRADE 19.420.102
REVENUE-BALANCING TRADE 19.420.103
REVENUE-TITLE TRANSFER TRADE 19.420.104
REVENUE-LOAN TRADE 19.420.105
REVENUE-PARKING TRADE PPA 19.420.501
REVENUE-WHEELING TRADE PPA 19.420.502
REVENUE-BALANCING TRADE PPA 19.420.503
REVENUE-TITLE TRANS TRADE PP 19.420.504
REVENUE-LOAN TRADE PPA 19.420.505
COMMISSIONS REVENUES I/C 19.430
REVENUE-PARKING I/C 19.430.101
REVENUE-WHEELING I/C 19.430.102
REVENUE-BALANCING I/C 19.430.103
REVENUE-TITLE TRANSFER I/C 19.430.104
REVENUE-LOAN I/C 19.430.105
REVENUE-PARKING I/C PPA 19.430.501
REVENUE-WHEELING I/C PPA 19.430.502
REVENUE-BALANCING I/C PPA 19.430.503
REVENUE-TITLE TRANS PPA 19.430.504
REVENUE-LOAN I/C PPA 19.430.505
<PAGE 3>
EXHIBIT B
ENERCHANGE
GENERAL LEDGER
CHART OF ACCOUNTS LISTING
ACCOUNT NAME ACCOUNT NUMBER
- ------------ --------------
COMMISSIONS REVENUE/INTERDIV 19.440
REVENUE-PARKING INTER/DIV 19.440.101
REVENUE CUTBACK 19.450
REVENUE CUTBACK TRADE 19.450.100
REVENUE CUTBACK TRADE PPA 19.450.500
GAIN ON SALE OF ASSETS 19.485
OTHER INCOME 19.485.120
GAS PURCHASES EXPENSES 19.500
GAS PURCHASES-TRADE 19.500.100
GAS PURCHASE-I/C FI 19.500.107
FINANCIAL INSTRUMENT COST-RM 19.500.111
GAS PURCHASE-I/C 19.500.113
COST OF GOODS SOLD-TRADE 19.500.200
COGS TRADE PPA 19.500.250
GAS PURCHASES TRADE PPA 19.500.500
GAS PURCHASES I/C PPA 19.500.513
BROKER FEES 19.520
TRADING RELATED EXPENSE-NFI 19.520.113
TRADING RELATED EXP I/C PPA 19.520.513
TRANSPORTATION EXPENSE 19.530
TRANSPORTATION-TRADE 19.530.100
TRANSPORTATION-I/C 19.530.113
TRANSPORTATION TRADE PPA 19.530.500
TRANSPORTATION I/C PPA 19.530.513
PARKING EXPENSE 19.540
PARKING EXPENSE-TRADE 19.540.100
PARKING EXPENSE-I/C 19.540.113
PARKING EXPENSE-INTERDIV 19.540.300
PARKING EXPENSE-TRADE PPA 19.540.500
PARKING EXPENSE-I/C PPA 19.540.513
WHEELING EXPENSE 19.550
WHEELING EXPENSE-TRADE 19.550.100
WHEELING EXPENSE-I/C 19.550.113
WHEELING EXPENSE-TRADE PPA 19.550.500
WHEELING EXPENSE-I/C PPA 19.550.513
BALANCING EXPENSE 19.560
BALANCING TRADE 19.560.100
BALANCING EXPENSE-I/C 19.560.113
BALANCING EXPENSE-TRADE PPA 19.560.500
BALANCING EXPENSE-I/C PPA 19.560.513
CLEARANCES 19.695
NGC CLEARANCES ALLOCATION-G&A 19.695.113
COMPENSATION & BENEFITS 19.695.114
MINORITY INTEREST 19.695.116
MINORITY INTEREST-NICOR 19.695.117
MINORITY INTEREST-PACIFIC 19.695.118
MINORITY INTEREST-NATL FUEL 19.695.119
INTERDIVISIONAL G&A 19.695.213
MINORITY INTEREST 19.695.500
INCOME TAXES 19.900
FEDERAL INCOME TAX EXPENSE 19.900.100
DEFERRED FIT EXPENSE 19.900.110
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