Exhibit D-2A
<TABLE>
<CAPTION>
The Potomac Edison Company
Owned Generation Assets
Example of Allocation to West Virginia Service
For Transfer to GENCO
As of September 30, 1999
<S> <C> <C> <C> <C> <C> <C> <C>
West Virginia
Total Net West Virginia Net
Nameplate Book Accumulated Book Allocation West Virginia Book
Generation Asset Capactiy (Mw) Costs Depreciation Costs Ratio Capacity Costs
(1) (2) (3) (4) (5) (6) (7) (8)
Albright Power Station 69 $37,663,928 ($24,947,927) $12,716,001 19.801% 14 $2,517,895
Fort Martin Power Station 317 $86,295,174 ($59,864,338) $26,430,836 19.801% 63 $5,233,570
Harrison Power Station 672 $358,512,472 ($156,864,631) $201,647,841 19.801% 133 $39,928,289
Hatfield's Ferry Power Station 346 $103,171,608 ($55,908,540) $47,263,068 19.801% 69 $9,358,560
R. Paul Smith Power Station 110 $62,491,122 ($37,244,811) $25,246,311 19.801% 22 $4,999,022
Pleasants Power Station 410 $258,755,791 ($161,347,072) $97,408,719 19.801% 81 $19,287,900
Dam #4 Hydro Station 2 $4,554,450 ($1,313,975) $3,240,475 19.801% 0 $641,646
Dam #5 Hydro Station 1 $1,749,117 ($638,817) $1,110,300 19.801% 0 $219,851
Total 1,927 $924,410,939 ($498,130,111) $415,063,552 382 $82,186,734
</TABLE>
<PAGE>