FORM U-3A-2
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C.
Statement by Holding Company Claiming Exemption
Under Rule U-3A-2
from the Provisions of the Public Utility Holding Company
Act of 1935
To be filed Annually Prior to March 1
SIGCORP, Inc.
hereby files with the Securities and Exchange Commission
pursuant to Rule 2 its statement claiming exemption as a
holding company from the provisions of the Public Utility
Holding Company Act of 1935, and submits the following
information:
1. SIGCORP, Inc. ("SIGCORP") is an investor-owned
holding company formed in 1995 under the laws of the State
of Indiana by Southern Indiana Gas and Electric Company
("SIGECO"), a combination gas and electric utility. On
January 1, 1996, SIGCORP became the parent of SIGECO,
pursuant to a corporate reorganization plan and also became
the parent of nonutility subsidiaries formerly owned by
SIGECO. SIGCORP is located in Evansville, Indiana. Its
principal subsidiary is SIGECO. SIGECO serves customers in
10 southwestern Indiana counties. Nonutility business
activities are conducted under separate subsidiaries.
SIGECO is an operating public utility incorporated on
June 10, 1912 under the laws of the State of Indiana. The
Company is located in Evansville, Indiana and is engaged in
the generation, transmission, distribution and sale of
electricity and the purchase, transportation, distribution
and sale of natural gas in southwestern Indiana. SIGECO
owns approximately 33% of the outstanding common stock of
Community Natural Gas Company, Inc. ("Community"), an
Indiana corporation, which is a small Indiana gas
distribution company with offices in Mt. Carmel, Illinois.
Community conducts its business in southwestern Indiana.
In January 1986 SIGECO formed Southern Indiana
Properties, Inc. ("SIPI"), an Indiana corporation, as a
wholly owned subsidiary. As of January 1, 1996, SIPI became
a wholly-owned subsidiary of SIGCORP. SIPI owns and manages
certain investment properties. SIPI is located in
Evansville, Indiana and has interests in the following:
A. Limited partnership interest in low income housing
developments (or projects) as follows:
a. 50.0% in Multihousing I, II, III and IV,
located in three small communities in the
Des Moines, Iowa area,
b. 99.0% in House Investments - Martz Tax Credit
Fund I, located in four small communities in
the Ft. Wayne, Indiana area,
c. 82.0% in House Investments - Martz Tax Credit
Fund II, located in four small communities in
northwestern Ohio,
d. 99.0% in Prestwick Square, located in Marion,
Indiana,
e. 95.0% in Pleasant View Housing, located in
Hanover, Indiana,
f. 50.0% in Paragus I, located in Indianapolis,
Indiana
g. 50.0% in Paragus II, located in Shelbyville,
Indiana,
h. 99.0% in Lafayette Housing Associates, located
in Lafayette, Indiana,
i. 88.3% in Bradford Run, located in Kokomo,
Indiana,
j. 99.0% in Martin Lamplighter, which owns various
properties located in communities in Illinois
and Indiana,
B. 0.25% limited partnership interest in Boston
Financial Qualified, an investment fund in
connection with Boston Housing III, located in
Boston, Massachusetts, which invests in low income
housing projects nationwide,
C. 50.0% general partnership interest in SIRO, an
equipment lessor, located in Evansville, Indiana,
D. 100% interest in Southwest Lease Capital, Inc., an
Indiana corporation, located in Evansville, Indiana
which owns a 100.0% interest in Southern Indiana
Joint Ventures, Inc., a Delaware corporation,
located in Evansville, Indiana, which was organized
to provide a vehicle to enter into leveraged lease
transactions. Southern Indiana Joint Ventures,
Inc. owns a 100% interest in the following
companies:
a. MCN Equities, Inc., a Delaware corporation,
located in Evansville, Indiana, which owns the
beneficial interest in a Grantor Trust, which
owns an office building located in Lombard,
Illinois,
b. Joint Ventures Affiliated II, Inc., an Indiana
corporation, located in Evansville, Indiana,
which owns a 9.3% undivided interest in a
Grantor Trust, which owns a pump storage
reservoir, located in New Jersey.
E. 100% of the beneficial interest in a Grantor Trust
which owns and leases railroad cars to Nederlandse
Spoorwegon (Dutch Rail), a Dutch Corporation,
located in Utrecht, Holland, engaged in rail
transportation throughout the Netherlands,
F. 0.8% limited partnership interest in Ridgewood
Electric Power Trust II, which owns and operates
small cogeneration facilities in several different
locales in the United States,
G. 100% interest in SIP-GT I, Inc., an Indiana
Corporation, located in Evansville, Indiana, which
owns 100% of the beneficial interest in a Grantor
Trust, which owns and leases a gas fired turbine
generator to El Paso Electric Company.
H. 20.0% interest in Midwest Housing Investments IV,
which makes equity investments in affordable
housing in primarily the midwestern United States.
I. 100% interest in SIP Diversified Holdings, Inc., a
Delaware Holding Company.
J. 0.37919% limited partnership interest in Whitehall
Street Real Estate LTD. VI, a venture real estate
fund.
In April 1994 SIGECO formed Energy Systems Group, Inc.
("ESGI"), an Indiana corporation, as a wholly owned
subsidiary. As of January 1, 1996, ESGI became a wholly-
owned subsidiary of SIGCORP. ESGI provides equipment,
lighting and related energy management design services to
industrial and commercial customers. In May 1997, ESGI, IGC
Energy (IGC) and Citizens By-Products Coal Company
(Citizens) formed ESG, LLC, an equally owned limited
liability corporation to continue to perform ESGI's
functions. In June 1997, SIGCORP sold two-thirds of its
interest in ESGI to IGC and Citizens, at which time, all of
the assets of ESGI were transferred to ESG, LLC.
In May 1994 SIGECO formed Southern Indiana Minerals,
Inc. ("SIMI"), an Indiana corporation, as a wholly owned
subsidiary. As of January 1, 1996, SIMI became a wholly-
owned subsidiary of SIGCORP. SIMI processes and markets
coal combustion by-products. SIMI is located in Evansville,
Indiana.
In April 1995 SIGECO formed ComSource, Inc.
("ComSource"), an Indiana corporation, as a wholly owned
subsidiary. As of January 1, 1996, ComSource became a
wholly-owned subsidiary of SIGCORP. ComSource provides
Internet access and other communication services. In July
1998, all of the assets of ComSource were transferred to
SIGECO Advanced Communications, Inc., a wholly owned
subsidiary of SIGCORP, Inc.
In October 1996, SIGCORP formed SIGCORP Energy
Services, Inc. ("SES"), an Indiana corporation, as a wholly
owned subsidiary. SES markets natural gas and provides
energy management services to utilities, industrial users
and other large volume natural gas users. SES is located in
Evansville, Indiana.
In October 1996, SIGCORP formed SIGCORP Capital, Inc.
("SCI"), an Indiana corporation, as a wholly owned
subsidiary. SCI provides financing and cash management
services for SIGCORP's nonregulated subsidiaries. SCI is
located in Evansville, Indiana.
In December 1996, SIGCORP formed SIGCORP Power
Marketing, Inc. ("SPM"), an Indiana corporation, as a wholly
owned subsidiary. SPM, upon receiving regulatory approval,
will market electricity to regional utilities and power
marketers. SPM is located in Evansville, Indiana.
In December 1996, SIGCORP formed SIGCORP Fuels, Inc.
("SFI"), an Indiana corporation, as a wholly owned
subsidiary. SFI procures low-cost fuel supplies for SIGECO
and other coal consuming customers. SFI is located in
Evansville, Indiana.
In August 1997, SIGCORP Communications Services, Inc.
(SCSI) was formed to build high speed fiber-optic
communication networks for municipal utilities.
In April 1998, SIGCORP formed SIGECO Advanced
Communications, Inc. (SACI), an Indiana corporation, as a
wholly owned subsidiary. SACI provides investment funds for
building two-way fiber-optic based telecommunication
systems. SACI is located in Evansville, Indiana and has
interests in the following:
A. 49% limited partner in SIGECOM, LLC., an Indiana
corporation, which builds two-way fiber-
optic based telecommunication systems.
In November 1998, SIGCORP formed SIGCORP Environmental
Services, Inc. (ENVSVC),an Indiana corporation, as a wholly
owned subsidiary. ENVSVC is a joint venture with a
professional consulting firm (Environmental Management
Consultants, Inc.) to provide air quality monitoring and
testing services to utilities and other industries
throughout the region. ENVSVC is located in Evansville,
Indiana and has interests in the following:
A. 51% limited partner in Air Quality Services
LLC., an Indiana limited liability company
which provides air quality monitoring and testing
services to utilities and other industries
throughout the region.
2. The principal generating facilities of SIGECO
include the Culley Station with 406,000 kW of capacity and
Warrick Unit No. 4 with 135,000 kW of capacity, both located
in Warrick County near Yankeetown, Indiana; and the A. B.
Brown Station with 500,000 kW of capacity, located in Posey
County about eight miles east of Mt. Vernon, Indiana. These
facilities include six coal-fired generating units and have
a combined generating capacity of 1,041,000 kW.
SIGECO's Broadway Gas Turbine Units, with a capacity of
115,000 kW, are located in Evansville, Vanderburgh County,
Indiana. This generating facility is equipped to burn oil
and/or natural gas. These units generally are used only for
reserve, peaking or emergency purposes due to the higher
unit cost per kilowatt hour of generation when using oil or
gas as fuel.
SIGECO's Brown Gas Turbine I, with capacity of 80,000
kW, is located at the A. B. Brown Station. The unit is
fueled by natural gas, although fuel oil can also be used if
gas is unavailable. The main function of the gas turbine is
to generate adequate power during times of peak demand.
However, it is also used to assist in maintaining voltage
support on the west end of the system, and can be used to
"black start" the Brown plant if a catastrophe should cause
a partial or total system blackout.
SIGECO also owns two gas fired turbine generating units
with a capacity of 20,000 degree kW, which are used for
peaking and emergency purposes only. These units are known
as the Northeast Gas Turbine Units and are located northeast
of Evansville, in Vanderburgh County, Indiana.
SIGECO's transmission system consists of 823 circuit
miles of 138,000 and 69,000 volt lines. The transmission
system also includes 26 substations with an installed
capacity of 3,897,700 kilovolt amperes. The electric
distribution system includes 3,188 pole miles of lower
voltage overhead lines and 211 trench miles of conduit
containing 1,271 miles of underground distribution cables.
The distribution system also includes 96 distribution
substations with an installed capacity of 2,001,384 kilovolt
amperes and 48,651 distribution transformers with an
installed capacity of 2,159,957 kilovolt amperes.
SIGECO owns and operates three underground gas storage
fields with an estimated ready delivery from storage
capability of 3.8 billion cubic feet of gas. The Oliver
Field, in service since 1954, is located in Posey County,
Indiana, about 13 miles west of Evansville; the Midway
Field, in service since 1966, is located in Spencer County,
Indiana, about 20 miles east of Evansville near Richland,
Indiana; and, the Monroe City Field, in service since 1958,
is located 10 miles east of Vincennes, Indiana.
SIGECO's gas transmission system includes 142 miles of
transmission mains, and the gas distribution system includes
2,845 miles of distribution mains.
The only utility property SIGECO owns outside of
Indiana is approximately eight miles of 138,000 volt
electric transmission line which is located in Kentucky and
which interconnects with Louisville Gas and Electric
Company's transmission system at Cloverport, Kentucky.
Community is a small gas utility that has several
noncontiguous service territories in southwestern Indiana.
Much of its service territory is adjacent to or near the gas
service territory of SIGECO. Community has 6,899 natural
gas customers consisting of residential, commercial,
industrial and public authority classes of service. Its gas
distribution system includes approximately 484 miles of
distribution mains. Community has no underground gas
storage facilities.
3. For the year ended December 31, 1999, SIGECO's
retail and wholesale electric sales totaled 6,940,715,024
kWh, while its retail and transported gas sales totaled
31,849,973 Dth. SIGECO has no electric or gas retail sales
outside the State of Indiana. For this same period, SIGECO
had wholesale electric sales of 341,952,000 kWh to utilities
and power marketers located outside the state of Indiana.
SIGECO had no wholesale natural gas sales outside of
Indiana, or at the state line. During 1999, SIGECO
purchased 426,219,000 kWh of power from utilities and power
marketers located outside the state of Indiana. For the
year ended December 31, 1999, SIGECO's retail natural gas
sales totaled 12,269,892 Dth and 19,580,081 Dth of natural
gas was transported for end users for a total natural gas
sold and transported of 31,849,973 Dth, all of which was
distributed within the State of Indiana. For this same
period, SIGECO had no gas wholesale sales. During 1999,
SIGECO purchased for its system supply 12,574,928 Dth of
natural gas, 100% of its requirements, from 36 natural gas
suppliers.
For the year ended December 31, 1999, Community's
retail gas sales totaled 895,681 Dth, and no natural gas was
transported for end users resulting in a total gas sold and
transported of 895,681 Dth, all of which was distributed
within the State of Indiana. For this same period,
Community had no wholesale natural gas sales. During 1998,
Community received for its system supply 932,091 Dth of
natural gas from its four traditional pipeline suppliers,
Texas Gas Transmission Corporation, Texas Eastern
Corporation, ANR Pipeline and Midwestern Gas. The gas
purchased for its system was purchased through a broker.
4. SIGECO does not hold any interest in an exempt
wholesale generator or foreign utility company.
Exhibit A: Consolidating statement of income and
surplus of SIGCORP (and its subsidiary companies) for the
year ended December 31, 1999, together with a consolidating
balance sheet of SIGCORP (and its subsidiary companies) as
of the close of such calendar year.
Exhibit B: Financial data schedule.
The above named Company has caused this statement to be
duly executed on its behalf by its authorized officer on
this 28th day of February, 2000.
SIGCORP, Inc.
By /s/ T. L. Burke
T. L. Burke
Secretary and Treasurer
ATTEST:
s/s L. K. Tiemann
L. K. Tiemann
Assistant Secretary
The name, title and address of the officer to whom notice
and correspondence concerning this statement should be
addressed is:
T. L. Burke
Secretary and Treasurer
SIGCORP, Inc.
20 N.W. Fourth Street
Evansville, Indiana 47741-0001
<PAGE> 1 of 9
Exhibit A
<TABLE>
<CAPTION>
SIGCORP, Inc.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C> <C>
SIGECO SIPI SIMI ESGI SES
ASSETS
Utility Plant at cost:
Electric 1,160,216 0 0 0 0
Gas 156,918 0 0 0 0
Accumulated 0 0 0 0
Depreciation (623,611)
Cwip 45,394 0 0 0 0
Investment in 0 0 0 0 0
Subsidiaries
Investments in 0 85,737 0 0 0
leveraged leases
Investments in 0 18,476 0 917 0
partnerships
Funds held by Trustee 996 0 0 0
Nonutility property 1,627 36,377 404 0 602
& other
Cash and cash 449 8,069 73 998 1,767
equivalents
Cash - Restricted 0 0 0 0 0
Temporary investments 0 903 0 0 0
Receivables, net 53,474 3,544 3 589 30,419
Notes receivable from 1,159 408 0 0 3,578
assoc. co.
Fuel (coal and oil) 12,229 0 0 0 0
Materials and supplies 13,352 0 118 0 0
Allowance Inventory 4,437 0 0 0 0
Gas in underground 11,441 0 0 0 2,496
storage
Other current assets 8,576 609 43 118 683
Unamortized def. 0 0 0 0 0
return on ABB#2
Unamortized prem. on 4,416 0 0 0 0
reacq. debt
Post-retire. ben. 1,234 0 0 0 0
oblig. oth. than
pensions
Accum Deferred Income 0 0 360 0 0
Taxes
Def Tax Asset-FASB109 0 0 0 0 0
Other deferred charges 41,930 616 52 0 0
894,237 154,739 1,053 2,622 39,545
</TABLE>
Exhibit A
<PAGE> 2 of 9
<TABLE>
<CAPTION>
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C> <C>
Com
Source SCI SFI SCSI SACI
ASSETS
Utility Plant at cost:
Electric 0 0 0 0 0
Gas 0 0 0 0 0
Accumulated Depreciation 0 0 0 0 0
Cwip 0 0 0 0 0
Investment in 0 35 (2) 0 16,051
Subsidiaries
Investments in leveraged 0 0 0 0 0
leases
Investments in 0 0 0 0 0
partnerships
Funds held by Trustee 0 0 0 0 0
Nonutility property 0 0 12,392 770 5
& other
Cash and cash 0 39 86 157 18
equivalents
Cash - Restricted 0 0 0 0 0
Temporary investments 0 0 0 0 0
Receivables, net 0 335 524 5,607 7,324
Notes receivable from 0 124,762 0 167 0
assoc. co.
Fuel (coal and oil) 0 0 595 0 0
Materials and supplies 0 0 0 661 0
Allowance Inventory 0 0 0 0 0
Gas in underground 0 0 0 0 0
storage
Other current assets 0 0 30 67 0
Unamortized def. return 0 0 0 0 0
on ABB#2
Unamortized prem. on 0 0 0 0 0
reacq. debt
Post-retire. ben. oblig. 0 0 0 0 0
oth. than pensions
Accum Deferred Income 0 0 0 0 0
Taxes
Def Tax Asset-FASB109 0 0 0 0 0
Other deferred charges 0 0 397 0 0
0 125,169 14,022 7,429 23,398
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 3 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C>
Adjustments &
Eliminations
ENV SIGCORP Debits Credits Total
SVC
ASSETS
Utility Plant at cost:
Electric 0 0 0 0 1,160,217
Gas 0 0 0 0 156,919
Accumulated Depreciation 0 0 0 0 (623,611)
Cwip 0 0 0 0 45,394
Investment in 195 392,064 0 392,006 16,336
Subsidiaries
Investments in leveraged 0 0 0 0 85,737
leases
Investments in 0 0 0 0 19,393
partnerships
Funds held by Trustee 0 0 0 0 996
Nonutility property 0 498 0 0 52,675
& other
Cash and cash 14 1,510 0 0 13,181
equivalents
Cash - Restricted 0 0 0 0 0
Temporary investments 0 0 0 0 903
Receivables, net 0 0 0 8 101,809
Notes receivable from 50 0 0 130,122 0
assoc. co.
Fuel (coal and oil) 0 0 0 0 12,824
Materials and supplies 0 0 0 0 14,131
Allowance Inventory 0 0 0 0 4,437
Gas in underground 0 0 0 0 13,937
storage
Other current assets 0 4,548 0 0 14,674
Unamortized def. return 0 0 0 0 0
on ABB#2
Unamortized prem. on 0 0 0 0 4,416
reacq. debt
Post-retire. ben. oblig. 0 0 0 0 1,234
oth. than pensions
Accum Deferred Income 0 0 0 0 360
Taxes
Def Tax Asset-FASB109 0 0 0 0 0
Other deferred charges 0 5,185 0 0 48,180
259 403,805 0 0 1,144,142
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 4 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C> <C>
SIGECO SIPI SIMI ESGI SES
SHAREHOLDERS' EQUITY AND LIABILITIES
Common Stock (78,258) (1,000) (4,417) (1) (9,092)
Additional paid-in (24,900) 0 (499) 0
capital
Retained Earnings (255,790) (2,066) 4,361 (1,916) (1,154)
Treasury stock 0 0 0 0 0
Cumulative preferred (18,590) 0 0 0 0
stock
Cumulative special (692) 0 0 0 0
preferred stock
Long-term debt less (238,283) 0 0 0 0
current mat.
Long-term Partnership 0 (249) 0 0 0
Obligations
Current por. of adj. (53,700) 0 0 0 0
rate p. c. bonds
Notes payable (22,881) 0 0 0 0
Maturing long-term 0 0 0 0 0
debt
Maturing Partnership 0 (596) 0 0 0
Obligations
Accounts payable (28,555) (89) (14) (3) (27,987)
Notes payable to (4) (94,064) 0 0 (694)
Assoc. Company
Dividends payable (117) 0 0 0 0
Accrued taxes (8,408) 0 (8) (11) (34)
Accrued interest (6,012) 0 0 0 0
Refunds to customers (5,375) 0 0 0 0
Other accrued (22,706) (299) (975) (192) (584)
liabilities
Accumulated deferred (122,976) (31,476) 0 0 0
income taxes
Accumulated deferred (17,372) 0 0 0 0
ITC
Regulatory liability 0 0 0 0 0
- - FAS 109
Post-retire. ben. (12,041) 0 0 0 0
oblig. oth. than
pensions
Other (2,477) 0 0 0 0
(894,237) (154,739) (1,053) (2,622) (39,545)
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 5 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C> <C>
Com SCI SFI SCSI SACI
Source
SHAREHOLDERS' EQUITY AND LIABILITIES
Common Stock 0 (10) (1) (501) 0
Additional paid-in 0 0 0 0 (16,155)
capital
Retained Earnings 0 (86) (100) (38) (125)
Treasury stock 0 0 0 0 0
Cumulative preferred 0 0 0 0 0
stock
Cumulative special 0 0 0 0 0
preferred stock
Long-term debt less 0 (35,000) 0 0 0
current mat.
Long-term Partner- 0 0 0 0 0
ship Obligations
Current por. of adj. 0 0 0 0 0
rate p. c. bonds
Notes payable 0 (85,639) 0 (47) 0
Maturing long-term 0 0 0 0 0
debt
Maturing Partnership 0 0 0 0 0
Obligations
Accounts payable 0 (2) (1,014) (2,954) (12)
Notes payable to 0 (3,575) (11,983) (3,816) (7,103)
Assoc. Company
Dividends payable 0 0 0 0 0
Accrued taxes 0 0 (161) (58) (3)
Accrued interest 0 (811) 0 0 0
Refunds to customers 0 0 0 0 0
Other accrued 0 (46) (763) (15) 0
liabilities
Accumulated deferred 0 0 0 0 0
income taxes
Accumulated deferred 0 0 0 0 0
ITC
Regulatory liability 0 0 0 0 0
- FAS 109
Post-retire. ben. 0 0 0 0 0
oblig. oth. than
pensions
Other 0 0 0 0 0
0 (125,169) (14,022) (7,429) (23,398)
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 6 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
Adjustments &
Eliminations
ENV- SIGCORP Debits Credits Total
SVC
<C> <C> <C> <C> <C> <C>
SHAREHOLDERS' EQUITY AND LIABILITIES
Common Stock (1) (78,258) 93,280 0 (78,258)
Additional paid-in (352) 0 41,906 0 0
capital
Retained Earnings 94 (314,950) 261,275 4,455 (314,950)
Treasury stock 0 0 0 0 0
Cumulative preferred 0 0 0 0 (18,590)
stock
Cumulative special 0 0 0 0 (692)
preferred stock
Long-term debt less 0 0 0 0 (273,282)
current mat.
Long-term Partnership 0 0 0 0 (249)
Obligations
Current por. of adj. 0 0 0 0 (53,700)
rate p. c. bonds
Notes payable 0 0 0 0 (108,566)
Maturing long-term 0 0 0 0 0
debt
Maturing Partnership 0 0 0 0 (596)
Obligations
Accounts payable 0 (167) 0 0 (60,798)
Notes payable to 0 (10,201) 131,481 40 0
Assoc. Company
Dividends payable 0 0 0 0 (117)
Accrued taxes 0 (6) 522 1,833 (10,000)
Accrued interest 0 0 0 0 (6,823)
Refunds to customers 0 0 0 0 (5,375)
Other accrued 0 (177) 0 0 (25,759)
liabilities
Accumulated deferred 0 (7) 0 0 (154,459)
income taxes
Accumulated deferred 0 0 0 0 (17,372)
ITC
Regulatory liability 0 0 0 0 0
- FAS 109
Post-retire. ben. 0 0 0 0 (12,041)
oblig. oth. than
pensions
Other 0 (39) 0 0 (2,515)
(259) (403,805) 0 0 (1,144,142)
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 7 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
<S> <C> <C> <C> <C> <C>
SIGECO SIPI SIMI ESGI SES
INCOME STATEMENT
Operating Revenues
Electric (307,569) 0 0 0 0
Gas (68,212) 0 0 0 0
Energy services 0 0 0 0 (221,534)
Other 0 (1,039) (20) 0 0
Fuel for electric 72,155 0 0 0 0
generation
Purchased electric 20,791 0 0 0 0
energy
Cost of gas sold 39,612 0 0 0 0
Cost of energy 0 0 0 0 217,671
services revenues
Cost of other 0 594 179 21 0
revenues
Other operation 61,108 625 994 21 3,097
expenses
Maintenance 34,551 0 91 0 1
Depreciation and 44,868 139 83 0 75
amortization
Federal and state 26,427 (1,052) (483) 459 244
inc. tax.
Property and other 12,844 64 12 0 125
taxes
AFUDC (other) (296) 0 0 0 0
Interest income (363) (2,863) 0 (37) (85)
Other, net 58 (5,837) 0 (1,510) (1)
Interest expense on 16,121 0 0 0 0
long-term debt
Amort. of prem., 487 0 0 0 0
disc. & exp on debt
Other interest 3,158 4,051 0 0 168
expense
AFUDC (borrowed) (2,508) 0 0 0 0
Preferred dividend 1,078 0 0 0 0
requirement
NET INCOME (45,690) (5,318) 854 (1,046) (239)
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 8 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
Comsource SCI SFI SCSI SACI
<S> <C> <C> <C> <C> <C>
INCOME STATEMENT
Operating Revenues
Electric 0 0 0 0 0
Gas 0 0 0 0 0
Energy services 0 0 0 0 0
Other 0 0 (20,543) (6,117) 0
Fuel for electric 0 0 0 0 0
generation
Purchased electric 0 0 0 0 0
energy
Cost of gas sold 0 0 0 0 0
Cost of energy services 0 0 0 0 0
revenues
Cost of other revenues 0 0 15,872 4,243 0
Other operation 0 37 1,365 1,407 167
expenses
Maintenance 0 0 7 8 0
Depreciation and 0 0 71 94 1
amortization
Federal and state inc. 0 8 917 33 60
tax.
Property and other 0 0 120 84 6
taxes
AFUDC (other) 0 0 0 0 0
Interest income 0 (5,427) 0 (9) (796)
Other, net 0 0 (7) (1) 0
Interest expense on 0 2,601 0 0 0
long-term debt
Amort. of prem., disc. 0 0 0 0 0
& exp on debt
Other interest expense 0 2,767 341 146 425
AFUDC (borrowed) 0 0 0 0 0
Preferred dividend 0 0 0 0 0
requirement
NET INCOME 0 (14) (1,857) (112) (137)
</TABLE>
<TABLE>
<CAPTION>
Exhibit A
<PAGE> 9 of 9
SIGCORP, INC.
Consolidating Trial Balance
For Twelve Months Ending December 31, 1999
Adjustments &
Eliminations
ENVSVC SIGCORP Debits Credits Total
<S> <C> <C> <C> <C> <C>
INCOME STATEMENT
Operating Revenues
Electric 0 0 0 0 (307,569)
Gas 0 0 0 0 (68,212)
Energy services 0 0 0 0 (221,534)
Other 0 0 20,543 0 (7,176)
Fuel for electric 0 0 0 5,850 66,305
generation
Purchased electric 0 0 0 0 20,791
energy
Cost of gas sold 0 0 0 0 39,612
Cost of energy 0 0 0 0 217,671
services revenues
Cost of other 0 0 0 14,693 6,217
revenues
Other operation 16 2,937 49 0 71,823
expenses
Maintenance 0 3 0 0 34,661
Depreciation and 0 12 0 0 45,340
amortization
Federal and state (69) (826) 0 0 25,718
inc. tax.
Property and other (2) 6 0 0 13,260
taxes
AFUDC (other) 0 0 0 0 (296)
Interest income (1) (1,050) 5,408 0 (5,224)
Other, net 150 0 0 49 (7,197)
Interest expense on 0 0 0 0 18,722
long-term debt
Amort. of prem., 0 0 0 0 487
disc. & exp on debt
Other interest 0 325 0 5,408 5,974
expense
AFUDC (borrowed) 0 0 0 0 (2,508)
Preferred dividend 0 0 0 0 1,078
requirement
NET INCOME 94 1,409 (52,057)
</TABLE>
<TABLE>
<caption
EXHIBIT B
Item No. Caption Heading (in thousands)
<S> <C> <C>
1. Total Assets $ 1,144,142
2. Total Operating Revenues $ 604,491
3. Net Income $ 52,057
</TABLE>
