UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM U-13-60
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 2003 and Ending December 31, 2003
------------------------------ -----------------------------------
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
Ameren Services Company
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(Exact Name of Reporting Company)
A Subsidiary Service Company
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("Mutual" or "Subsidiary")
Date of Incorporation November 4, 1997 If not Incorporated, Date of Organization
------------------- ----------------------------------
State or Sovereign Power under which Incorporated or Organized Missouri
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Location of Principal Executive Offices of Reporting Company 1901 Chouteau Avenue, St. Louis, MO 63103
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Name, title, and address of officer to whom correspondence concerning this report should be addressed:
Martin J. Lyons, Jr. Vice President and Controller 1901 Chouteau Avenue, St. Louis, MO 63103
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(Name) (Title) (Address)
Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company:
Ameren Corporation
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1 of 29 pages
2 of 29 pages (Blank)
INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing.
Rule 94 provides that on or before the first day of May in each calendar
year, each mutual service company and each subsidiary service company as to
which the Commission shall have made a favorable finding pursuant to Rule
88, and every service company whose application for approval or declaration
pursuant to Rule 88 is pending shall file with the Commission an annual
report on Form U-13-60 and in accordance with the Instructions for that
form.
2. Number of Copies.
Each annual report shall be filed in duplicate. The company should prepare
and retain at least one extra copy for itself in case correspondence with
reference to the report become necessary.
3. Period Covered by Report.
The first report filed by any company shall cover the period from the date
the Uniform System of Accounts was required to be made effective as to that
company under Rules 82 and 93 to the end of that calendar year. Subsequent
reports should cover a calendar year.
4. Report Format.
Reports shall be submitted on the forms prepared by the Commission. If the
space provided on any sheet of such form is inadequate, additional sheets
may be inserted of the same size as a sheet of the form or folded to each
size.
5. Money Amounts Displayed.
All money amounts required to be shown in financial statements may be
expressed in whole dollars, in thousands of dollars or in hundred thousands
of dollars, as appropriate and subject to provisions of Regulation S-X
(SS210.3-01(b)).
6. Deficits Displayed.
Deficits and other like entries shall be indicated by the use of either
brackets or a parenthesis with corresponding reference in footnotes.
(Regulation S-X, SS210.3-01(c))
7. Major Amendments or Corrections.
Any company desiring to amend or correct a major omission or error in a
report after it has been filed with the Commission shall submit an amended
report including only those pages, schedules, and entries that are to be
amended or corrected. A cover letter shall be submitted requesting the
Commission to incorporate the amended report changes and shall be signed by
a duly authorized officer of the company.
8. Definitions.
Definitions contained in Instruction 01-8 to the Uniform System of Accounts
for Mutual Service Companies and Subsidiary Service Companies, Public
Utility Holding Company Act of 1935, as amended February 2, 1979 shall be
applicable to words or terms used specifically within this Form U-13-60.
9. Organization Chart.
The service company shall submit with each annual report a copy of its
current organization chart.
10. Methods of Allocation.
The service company shall submit with each annual report a listing of the
currently effective methods of allocation being used by the service company
and on file with the Securities and Exchange Commission pursuant to the
Public Utility Holding Company Act of 1935.
11. Annual Statement of Compensation for Use of Capital Billed.
The service company shall submit with each annual report a copy of the
annual statement supplied to each associate company in support of the
amount of compensation for use of capital billed during the calendar year.
3 of 29 pages
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
Schedule or Page
Description of Schedules and Accounts Account Number Number
Comparative Balance Sheet ...........................................................................Schedule I 5
Service Company Property ............................................................................Schedule II 7
Accumulated Provision for Depreciation and Amortization of Service Company Property .................Schedule III 8
Investments .........................................................................................Schedule IV 9
Accounts Receivable from Associate Companies ........................................................Schedule V 9
Fuel Stock Expenses Undistributed ...................................................................Schedule VI 10
Stores Expense Undistributed ........................................................................Schedule VII 10
Miscellaneous Current and Accrued Assets ............................................................Schedule VIII 11
Miscellaneous Deferred Debits .......................................................................Schedule IX 11
Research, Development, or Demonstration Expenditures ................................................Schedule X 11
Proprietary Capital .................................................................................Schedule XI 12
Long-Term Debt ......................................................................................Schedule XII 13
Current and Accrued Liabilities .....................................................................Schedule XIII 14
Notes to Financial Statements .......................................................................Schedule XIV 15
Comparative Income Statement ........................................................................Schedule XV 16
Analysis of Billing - Associate Companies ...........................................................Account 457 17
Analysis of Billing - Nonassociate Companies ........................................................Account 458 18
Analysis of Charges for Service - Associate and Nonassociate Companies ..............................Schedule XVI 19
Schedule of Expense by Department or Service Function ...............................................Schedule XVII 20
Departmental Analysis of Salaries ...................................................................Account 920 21
Outside Services Employed ...........................................................................Account 923 22
Employee Pensions and Benefits ......................................................................Account 926 23
General Advertising Expenses ........................................................................Account 930.1 23
Miscellaneous General Expenses ......................................................................Account 930.2 24
Rents ...............................................................................................Account 931 24
Taxes Other Than Income Taxes .......................................................................Account 408 25
Donations ...........................................................................................Account 426.1 25
Other Deductions ....................................................................................Account 426.5 26
Notes to Statement of Income ........................................................................Schedule XVIII 27
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS
Page
Description of Reports or Statements Number
Organization Chart ...................................................................................................... 29A-29B
Methods of Allocation ................................................................................................... 29C
Annual Statement of Compensation for Use of Capital Billed .............................................................. 29
4 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
Give balance sheet of the Company as of December 31 of the current and prior year.
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Account Assets and Other Debits As of December 31
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Current Prior
--------------------------------------------
Service Company Property
101 Service company property (Schedule II) $ 156,053 $ 139,647
107 Construction work in progress (Schedule II) 782 14,341
--------------------------------------------
Total Property 156,835 153,988
--------------------------------------------
108 Less accumulated provision for depreciation and amortization of service
company property (Schedule III) 55,212 37,704
--------------------------------------------
Net Service Company Property 101,623 116,284
--------------------------------------------
Investments
123 Investments in associate companies (Schedule IV) - -
124 Other Investments (Schedule IV) - -
126 Other Special Funds 5,087 4,006
--------------------------------------------
Total Investments 5,087 4,006
--------------------------------------------
Current and Accrued Assets
131 Cash 634 282
134 Special deposits - -
135 Working funds 282 282
136 Temporary cash investments (Schedule IV) - -
143 Accounts receivable 31,892 33,383
145 Notes receivable 548,498 329,970
146 Accounts receivable from associate companies (Schedule V) 52,450 99,675
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies - -
163 Stores expense undistributed (Schedule VII) (44) (56)
165 Prepayments 387 -
174 Miscellaneous current and accrued assets (Schedule VIII) - -
--------------------------------------------
Total Current and Accrued Assets 634,099 463,536
--------------------------------------------
Deferred Debits
181 Unamortized debt expense - -
184 Clearing accounts 44 94
186 Miscellaneous deferred debits (Schedule IX) 19,303 1,404
188 Research, development, or demonstration expenditures (Schedule X) - -
190 Accumulated deferred income taxes - -
--------------------------------------------
Total Deferred Debits 19,347 1,498
--------------------------------------------
--------------------------------------------
TOTAL ASSETS AND OTHER DEBITS $760,156 $585,324
============================================
5 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Schedule I - Comparative Balance Sheet
(In Thousands)
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Account Liabilities and Proprietary Capital As of December 31
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Current Prior
Proprietary Capital
201 Common stock issued (Schedule XI) $ - $ -
211 Miscellaneous paid-in-capital (Schedule XI) 16,232 16,232
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - -
219 Accumulated other comprehensive income (11,578) (20,263)
--------------------------------------------
Total Proprietary Capital 4,654 (4,031)
--------------------------------------------
Long-Term Debt
223 Advances from associate companies (Schedule XII) - -
224 Other long-term debt (Schedule XII) - -
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt-debit - -
--------------------------------------------
Total Long-Term Debt - -
--------------------------------------------
Current and Accrued Liabilities
228 Injuries and Damages 1,340 2,636
232 Accounts payable 28,931 22,965
233 Notes payable to associate companies (Schedule XIII) 602,798 451,520
234 Accounts payable to associate companies (Schedule XIII) 23,715 14,018
235 Customer Deposits 6,785 8,359
236 Taxes accrued 2,165 (2,190)
238 Dividends declared - -
241 Tax collections payable 16 (26)
242 Miscellaneous current and accrued liabilities (Schedule XIII) 9,652 10,072
--------------------------------------------
Total Current and Accrued Liabilities 675,402 507,354
--------------------------------------------
Deferred Credits
253 Other deferred credits 90,313 92,540
255 Accumulated deferred investment tax credits -
--------------------------------------------
Total Deferred Credits 90,313 92,540
--------------------------------------------
282 Accumulated Deferred Income Taxes (10,213) (10,539)
--------------------------------------------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL $760,156 $585,324
============================================
6 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule II - Service Company Property
(In Thousands)
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Balance at Retirements Balance
Beginning or Other at Close
Description of Year Additions Sales Changes (1) of Year
----------------------------------------------------------------------------------------------------------------------------
Service Company Property
Account
303 Miscellaneous Intangible Plant $ 109,661 $ 24,208 $ - $ (14,705) $ 119,164
391 Office Furniture and Equipment(2) 29,648 10,767 3,660 - 36,755
397 Communication Equipment 338 - - (143) 195
399 Other Tangible Property - - - (61) (61)
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SUB-TOTAL 139,647 34,975 3,660 (14,909) 156,053
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107 Construction Work in Progress (3) 14,341 21,575 - (35,134) 782
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TOTAL $ 153,988 $ 56,550 $ 3,660 $ (50,043) $ 156,835
============================================================================
(1) Provide an explanation of those changes considered material: Miscellaneous Intangible Plant reclassified to a deferred debit.
Construction work in progress transferred in service.
(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:
----------------------------------------------------------------------------------------------------------------------------
Balance at
Subaccount Description Additions Close of Year
----------------------------------------------------------------------------------------------------------------------------
Office Furniture and Equipment (391)
Main Frame Computer $ 2,369 $ 12,154
Reproduction Equipment 117 738
Personal Computer 8,222 22,459
Computer Assisted Drafting - 98
Computer Hardware 59 1,306
------------------------------
TOTAL $ 10,767 $ 36,755
----------------------------------------------------------------------------------------------==============================
(3) Describe construction work in progress: Installations for CSS (Customer Service System),
Accounts Payable Imaging and personal computers.
7 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property
(In Thousands)
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Balance at Additions Other Balance
Beginning Charged to Changes Add at Close
Description of Year Account 403 Retirements (Deduct) (1) of Year
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Account
303 Miscellaneous Intangible Plant $37,441 $20,075 $ - $ - $57,516
391 Office Furniture and Equipment 201 1,003 3,660 145 (2,311)
397 Communication Equipment 62 7 - (62) 7
----------------------------------------------------------------------------
TOTAL $37,704 $21,085 $3,660 $83 $55,212
============================================================================
(1) Provide an explanation of those changes considered material: N/A
8 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule IV - Investments
(In Thousands)
Instructions:
Complete the following schedule concerning investments.
Under Account 124 "Other Investments," state each investment separately, with description, including, the name of issuing
company, number of shares or principal amount, etc.
Under Account 136, "Temporary Cash Investments," list each investment separately.
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Balance at Balance at
Description Beginning of Year Close of Year
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Account 136 - Temporary Cash Investments - Money Pool $0 $0
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TOTAL $0 $0
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ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
Instructions:
Complete the following schedule listing accounts receivable from each associate company. Where the service company has
provided accommodation or convenience payments for associate companies, a separate listing of total payments for each
associate company by subaccount should be provided.
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Balance at Balance at
Description Beginning of Year Close of Year
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Account 146 - Accounts Receivable from Associate Companies
See page 9-A $99,675 $52,450
--------------------------------------
TOTAL $99,675 $52,450
======================================
Total
Payments
-------------------
Analysis of Convenience or Accommodation Payments:
See page 9-A $1,565
-------------------
TOTAL PAYMENTS $1,565
===================
9 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule V - Accounts Receivable from Associate Companies
(In Thousands)
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Balance at Balance at
Description Beginning of Year Close of Year
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Account 146 - Accounts Receivable from Associate Companies
Ameren Corporation $0 $0
Ameren Energy Communications 740 607
CIPSCO Investment Company 169 63
AmerenEnergy Fuels & Services 1,296 -
Electric Energy Inc. 63 55
AmerenEnergy Inc. 4,338 4,000
Ameren ERC 302 320
Union Electric Company 61,692 18,396
Central Illinois Public Service Company 24,324 14,488
Ameren Development Company 26 23
AmerenEnergy Resources Company 235 333
AmerenEnergy Development Company 1,624 398
AmerenEnergy Marketing Company 298 2,449
Illinois Materials Supply Company 110 71
AmerenEnergy Generating Company 4,458 -
Union Electric Development Company - 13
CILCORP, Inc. - 118
Central Illinois Light Company - 9,606
CILCORP Infraservices, Inc. - 17
AmerenEnergy Resources Generating Company - 917
AmerenEnergy Medina Valley Cogen, LLC - 576
--------------------------------------
TOTAL $99,675 $52,450
======================================
--------------------------------------
Bulk Power Other
Payments Payments
--------------------------------------
Analysis of Convenience or Accommodation Payments:
Union Electric Company $1,446
Central Illinois Public Service Company 34
Electric Energy Inc. 0
AmerenEnergy Medina Valley Cogen, LLC 85
--------------------------------------
$0 $1,565
======================================
9 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule VI - Fuel Stock Expenses Undistributed
(In Thousands)
Instructions:
Report the amount of labor and expenses incurred with respect to fuel stock expenses during the year and indicate amount
attributable to each associate company. Under the section headed "Summary" listed below give an overall report of the fuel
functions performed by the service company.
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Description Labor Expenses Total
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Account 152 - Fuel Stock Expenses Undistributed $ 0 $ 0 $ 0
----------------------------------------------
TOTAL $ 0 $ 0 $ 0
==============================================
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Summary:
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule VII - Stores Expense Undistributed
(In Thousands)
Instructions:
Report the amount of labor and expenses incurred with respect to stores expense during the year and indicate amount
attributable to each associate company.
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Description Beg. Balance Labor Expenses Total
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Account 163 - Stores Expense Undistributed $ (56) $ 2,246 $ (2,234) $ (44)
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TOTAL $ (56) $ 2,246 $ (2,234) $ (44)
==============================================================
10 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule VIII - Miscellaneous Current and Accrued Assets
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group.
-------------------------------------------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
-------------------------------------------------------------------------------------------------------------------
Account 174 - Miscellaneous Current and Accrued Assets:
Unbilled expenses and other receivables $0 $0
--------------------------------------
TOTAL $0 $0
======================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule IX - Miscellaneous Deferred Debits
(In Thousands)
Instructions:
Provide detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in
each class.
-------------------------------------------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
-------------------------------------------------------------------------------------------------------------------
Account 186 - Miscellaneous Deferred Debits:
Billings to Outside Clients $1,363 $1,838
Midwest ISO 41 44
Intangible pension asset 17,421
--------------------------------------
TOTAL $1,404 $19,303
======================================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule X - Research, Development or Demonstration Expenditures
(In Thousands)
Instructions.
Provide a description of each material research, development, or demonstration project which incurred costs by the service
corporation during the year.
-------------------------------------------------------------------------------------------------------------------
Description Amount
-------------------------------------------------------------------------------------------------------------------
Account 188 - Research, Development, or Demonstration Expenditures $ 0
-------------------
TOTAL $ 0
===================
11 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XI - Proprietary Capital
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Outstanding Close of Period
Number of Shares Par or Stated ------------------------------
Account Number Class of Stock Authorized Value Per Share No. of Shares Total Amount
-----------------------------------------------------------------------------------------------------------------------
201 Common Stock Issued 30,000 $0.01 1,000 $10
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Instructions:
Classify amounts in each account with brief explanation, disclosing the general nature of transactions which give rise to the
reported amounts.
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Description Amount
-----------------------------------------------------------------------------------------------------------------------
Account 211 - Miscellaneous Paid-in Capital $ 16,232
Account 215 - Appropriated Retained Earnings -
Account 219 - Accumulated Other Comprehensive Income (11,578)
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TOTAL $ 4,654
---------------
Instructions:
Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of
capital owed or net loss remaining from servicing associates per the General Instructions of the Uniform System of
Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date
declared and date paid.
-----------------------------------------------------------------------------------------------------------------------
Balance at Net Income Dividends Balance at
Description Beginning of Year -or (loss) Paid Close of Year
-----------------------------------------------------------------------------------------------------------------------
Account 216 - Unappropriated Retained Earnings $ 0 $ 0 $ 0 $ 0
-------------------------------------------------------------------
TOTAL $ 0 $ 0 $ 0 $ 0
===================================================================
12 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XII - Long-Term Debt
(In Thousands)
Instructions:
Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of
associate companies from which advances were received shall be shown under the class and series of obligation column. For Account
224 - Other long-term debt provide the name of creditor company or organization, terms of the obligation, date of maturity, interest
rate, and the amount authorized and outstanding.
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Terms of Obligation Balance at Balance at
Class & Series Date of Interest Amount Beginning Close
Name of Creditor of Obligation Maturity Rate Authorized of Year Additions Deductions(1) of Year
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Account 223 - Advances from
Associate
Companies: NONE $0 $0 $0 $0
Account 224 - Other Long-Term
Debt: $0 $0 $0 $0
-------------------------------------------------------------------------------------------------
TOTAL $0 $0 $0 $0
-------------------------------------------------------------------------------------===============================================
(1) Give an explanation of Deductions:
13 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XIII - Current and Accrued Liabilities
(In Thousands)
Instructions:
Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous
current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group.
-----------------------------------------------------------------------------------------------
Balance at Balance at
Description Beginning of Year Close of Year
-----------------------------------------------------------------------------------------------
Account 233 - Notes Payable to Associate Companies
Ameren Corporation $434,570 $584,498
Ameren CIPS 15,850 -
CIPSCO Investment Company - 1,500
Union Electric Development Corporation 1,100 200
Union Electric Company - 12,200
Ameren Energy Marketing Company - -
CILCORP Investment Management, Inc. - 4,400
--------------------------------
TOTAL $451,520 $602,798
================================
Account 234 - Accounts Payable to Associate Companies
CIPSCO Investment Company $0 $0
Electric Energy Inc 6,486 8,351
Union Electric Development Corporation 8 -
Ameren Corporation 7,524 7,040
Ameren Energy Generation Company - 7,977
CILCORP Investment Management, Inc. - 10
CILCORP Energy Services, Inc. - 22
Ameren Fuels Services - 315
--------------------------------
TOTAL $14,018 $23,715
================================
Account 242 - Miscellaneous Current and Accrued Liabilities
Unclaimed Checks $14 $20
Accrued Dollar More Program - 4
Accrued Compensation Awards (1,053) (1,053)
Accrued Law Expenses 120 124
Accrued Vacation Liability 8,650 7,908
Dental & Optical - Management 32 36
Major Medical - Contract Employees 152 100
Dental & Optical - Local 1455 4 29
Life of America Insurance 2 2
Major Medical - Executive 61 60
General American Group Life Insurance (70) (37)
Medical Cash Payments - Clearing (96) 74
Long Term Disability Insurance 32 27
Supplemental Group Life 18 22
Medical Insurance (18) (18)
Personal Care HMO 7 6
Employee Medical Plan 21 24
Contributions - United Fund 13 14
Purchase of US Saving Bonds 5 5
Employee Retirement Plan Retro Contribution - 9
Wage Garnishments (13) (23)
Major Medical IBNR - 1,838
Group Health Plan 1 -
United Health Care Select 1 -
CIPS Local 148 Pension Contribution - 3
Major Medical Premium Surplus (79) (79)
Employee Dependent Care Liability 29 32
Dental Allowances - 1439,649,309 (65) (82)
Deferred Comp - Board of Directors 63 60
Unclaimed Checks - CCMI Legal Pay Acc. 305 105
Self Insured Medical Liability (1) (1)
401(k) Contributions Payable to Trustee 1,937 443
--------------------------------
TOTAL $10,072 $9,652
================================
14 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XIV - Notes to Financial Statements
Instructions:
The space below is provided for important notes regarding the financial
statements or any account thereof. Furnish particulars as to any significant
contingent assets or liabilities existing at the end of the year. Notes relating
to financial statements shown elsewhere in this report may be indicated here by
reference.
See pages 15 - B thru 15 - C
15 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For Year Ended December 31, 2003
Schedule XIV - Notes to Financial Statements
NOTE 1 - Summary of Significant Accounting Policies
Organization and Nature of Operations
Ameren Services Company (the Company) is a wholly-owned subsidiary of
Ameren Corporation (Ameren), registered under the Public Utility Holding Company
Act of 1935 (PUHCA). The Company was authorized to conduct business as a service
company for Ameren and its various subsidiaries by order of the Securities and
Exchange Commission (SEC) dated December 30, 1997. The Company is organized
along functional lines to accomplish its purpose of providing management,
administrative, and technical services. These services are priced so that the
Company operates on a break-even basis.
The Company maintains its accounts in accordance with PUHCA, as
administered by the SEC, and has adopted a system of accounts consistent with
that prescribed by the Federal Energy Regulatory Commission. The accounting
policies of the Company conform to U.S. generally accepted accounting principles
(GAAP).
Property and Plant
The cost of additions to, and betterments of, units of property and plant
is capitalized. Cost includes labor, material, applicable taxes and overheads.
Maintenance expenditures and the renewal of items not considered units of
property are charged to income as incurred. When units of depreciable property
are retired, the original cost, less salvage value, are charged to accumulated
depreciation. Asset removal costs incurred by our non rate-regulated operations,
which do not constitute legal obligations, were expensed as incurred beginning
in 2003. Asset removal costs accrued by our rate-regulated operations, which do
not constitute legal obligations, are classified as a regulatory liability.
Depreciation
Depreciation is provided over the estimated lives of the various classes of
depreciable property by applying composite rates on a straight-line basis.
Cash and Cash Equivalents
Cash and cash equivalents include cash on hand and temporary investments
purchased with an original maturity of three months or less.
Income Taxes
Ameren and its subsidiaries file a consolidated federal tax return.
Deferred tax assets and liabilities are recognized for the tax consequences of
transactions that have been treated differently for financial reporting and tax
return purposes, measured using statutory tax rates. The Company's expenses are
billed to the other subsidiaries of Ameren and taxes are computed on those
entities. The Company had no deferred tax assets or liabilities at December 31,
2003 and 2002.
Use of Estimates
The preparation of financial statements in conformity with GAAP requires
management to make certain estimates and assumptions. Such estimates and
assumptions affect reported amounts of assets and liabilities, the disclosure of
contingent assets and liabilities at the dates of the financial statements and
the reported amounts of revenues and expenses during the reported periods.
Actual results could differ from those estimates.
Fair Value of Financial Instruments
The carrying amounts of financial instruments on the Company's books are a
reasonable estimate of their fair value.
Pg 15 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For Year Ended December 31, 2003
Schedule XIV - Notes to Financial Statements
NOTE 2 - Common Stock
The Company is authorized to issue 30,000 shares of common stock at a par
value of one cent ($.01) per share. Ameren holds all of the Company's common
stock. At December 31, 2003 and 2002, there were 1,000 shares outstanding.
NOTE 3 - Financing Arrangements
Ameren has money pool agreements among its subsidiaries to coordinate and
provide for certain short-term cash and working capital requirements. The money
pools are administered by the Company (see Note 4).
Ameren also has bank credit agreements totaling $829 million , excluding
the EEI facilities and the nuclear fuel lease facility, expiring at various
dates between 2004 and 2005 that support a portion of Ameren's commercial paper
programs. At December 31, 2003, $679 million of the bank credit agreements were
unused and available.
NOTE 4 - Related Party Transactions
The Company has transactions in the normal course of business with other
Ameren subsidiaries. These transactions are primarily comprised of services
received or rendered. Intercompany receivables were approximately $52 million
and $100 million, respectively, as of December 31, 2003 and 2002. Intercompany
payables totaled approximately $24 million and $14 million, respectively, as of
December 31, 2003 and 2002.
Ameren's subsidiaries have the ability to invest excess funds or borrow
funds as needed from Ameren's money pools. Interest is calculated at varying
rates of interest depending on the composition of internal and external funds in
the money pools. Excess funds that are not borrowed by other subsidiaries are
invested externally by the Company and recorded as an intercompany note payable
on the Company's balance sheet. Intercompany notes payable were approximately
$603 million and $452 million, respectively, as of December 31, 2003 and 2002.
NOTE 5 - Retirement Benefits
The Ameren retirement plans cover substantially all employees of the
Company. Benefits are based on the employees' years of service and compensation.
The Ameren plans are funded in compliance with income tax regulations and
federal funding requirements. The Company, along with the other subsidiaries of
Ameren, is a participant in the Ameren plans and is responsible for its
proportional share of the costs. The Company's share of the pension costs for
2003 and 2002 was approximately $11 million and $4 million, respectively.
In addition to providing pension benefits, the Company provides certain
health care and life insurance benefits for retired employees. The Ameren
Postretirement Plans cover substantially all employees of the Company. The
Ameren Postretirement Plans are funded in compliance with income tax regulations
and federal funding requirements. The Company, along with other subsidiaries of
Ameren, is a participant in the Ameren Postretirement Plans and is responsible
for its proportional share of the costs. The Company's share of the
postretirement benefit costs for 2003 and 2002 was $15 million and $17 million,
respectively.
NOTE 6 - Interchange Transactions
The Company acts as an agent for the coordination of interchange
transactions with outside parties. Amounts related to these transactions are
allocated to AmerenUE and AmerenEnergy Generating Company.
Pg 15 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XV Statement of Income
(In Thousands)
---------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
---------------------------------------------------------------------------------------------------
Income
457 Services rendered to associate companies $339,281 $312,533
458 Services rendered to nonassociate companies - -
456 Other Electric Revenues 18 86
----------------------------------
Total Income 339,299 312,619
----------------------------------
Expense
920 Salaries and wages 88,978 76,576
921 Office Supplies and Expenses 22,234 21,523
922 Administrative Expense Transferred - Credit - (1,192)
923 Outside Services Employed 62,804 66,608
924 Property Insurance 2 1
925 Injuries and Damages 4,029 1,392
926 Employee Pensions and Benefits 56,174 54,752
928 Regulatory Commission Expense 2,788 1,183
930.1 General Advertising Expenses 778 659
930.2 Miscellaneous General Expenses 5,427 5,082
931 Rents 20,144 19,197
935 General Plant Maintenance 2,243 2,015
901 Customer Accounts - Supervision 391 380
902 Customer Accounts - Meter Reading 1,195 1,274
903 Customer Accounts - Customer Records 8,494 8,773
905 Customer Accounts - Miscellaneous 68 223
908 Customer/Information Expense - Assistance 277 270
909 Customer/Information Expense - Informational 723 479
910 Customer/Information Expense - Miscellaneous 92 126
912 Demonstration & Selling Expenses 2,819 2,380
913 Advertising Expense - -
916 Miscellaneous Sales Expense 12 22
500 Operation Supervision & Engineering 4 6
506 Steam - Miscellaneous Expenses 1,729 1,233
510 Steam - Maintenance Supervision & Engineering 143 235
514 Steam - Maintenance - Miscellaneous - -
517 Nuclear - Operation Supervision & Engineering 7 6
524 Nuclear - Miscellaneous Operation Expenses 101 100
528 Nuclear - Maintenance Supervision & Engineering 4 4
539 Hydro Operation - Miscellaneous Expenses 48 58
541 Hydro Maintenance - Supervision & Engineering 2 1
544 Hydro Maintenance - Supervision & Engineering - 2
549 Other Power Operation - Miscellaneous 186 109
556 Other Power Supply Expenses - System Control & Dispatch 1,297 2,027
557 Other Power Supply Expenses - Other 3,238 3,171
560 Transmission Operation - Supervision & Engineering 825 113
561 Transmission Operation - Load Dispatch 5,457 4,249
566 Transmission Operation - Misc. Expenses 26 23
568 Transmission Maintenance - Supv. & Engineering 881 692
----------------------------------
Subtotal 293,620 273,752
16 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XV Statement of Income (Continued)
(In Thousands)
---------------------------------------------------------------------------------------------------
Account Description Current Year Prior Year
---------------------------------------------------------------------------------------------------
Expense (continued):
580 Distribution Operation - Supervision & Eng 1,657 1,307
582 Distribution Operation - Station Expenses 28 32
583 Distribution Operation - Overhead Line 149 517
584 Distribution Operation - Underground Lines 33 39
585 Distribution Operation - Street Lighting 224 3
586 Distribution Operation - Meter Expenses 1,052 1,084
587 Distribution Operation - Installation Expense 138 127
588 Distribution Operation - Misc. 5,611 3,089
590 Distribution Maintenance - Supv. & Engineering 3,722 3,019
592 Distribution Maintenance - Station Equipment 18 21
593 Distribution Maintenance - Overhead Lines 1,360 1,257
594 Distribution Maintenance - Underground Lines 3 3
596 Distribution Maintenance - Street Lighting 3 3
597 Distribution Maintenance - Meters 163 245
598 Distribution Maintenance - Misc 10 11
807 Purchase Gas Expense - -
814 Underground Storage Operation - Supv. & Engineering 48 44
830 Underground Storage Maintenance - Supv. & Engineering 48 44
850 Transmission Expense - Supv. & Engineering 79 69
851 Transmission Expense - System Cntrl/Load Dispatching 18 56
857 Transmission Expense - Regulating Stations 516 492
859 Transmission Expense - Other 301 263
861 Transmission Expense Maintenance - Supv. & Engineering 33 66
870 Distribution Operation - Supervision & Engineering 707 565
879 Distribution Operation - Customer Installations Expense 29 19
880 Distribution Operation - Other 1,326 997
885 Distribution Maintenance - Supv. & Engineering 6 3
893 Distribution Maintenance - Meters 165 453
403 Depreciation Expense 1,011 857
404 Amortization Expense 20,074 15,487
408 Taxes - Non Utility Income 391 525
409 Taxes - Utility Income - Current 5,626 (1,536)
410 Provisions for Deferred Income Taxes 15,093 14,540
411 Deferred Income Taxes (20,221) (12,448)
419 Interest & Dividend Income (32,161) (29,076)
421 Gains / Losses from Property Dispositions 33 67
426.1 Donations 2 6
426.4 Expenditures for certain civic & political activities 2,105 2,413
426.5 Other Deductions 960 1,500
431 Other Interest Expense 35,314 32,704
----------------------------------
Total Expense 339,299 312,619
----------------------------------
----------------------------------
Net Income or (Loss) $0 $0
==================================
16-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Analysis of Billing
Associate Companies - Account 457
(In Thousands)
-----------------------------------------------------------------------------------------------------------------------------
Direct Indirect Compensation Total
Costs Costs For Use Amount
Name of Associate Company Charged Charged of Capital Billed
-----------------------------------------------------------------------------------------------------------------------------
457-1 457-2 457-3
----------------------------------------------------------------
AmerenEnergy Resources Company $1,795 $238 $2,033
Ameren Corporation 20,411 2,953 23,364
Ameren Energy Communications 990 116 1,106
CIPSCO Investment Company 552 71 623
Union Electric Development Corporation 58 9 67
AmerenEnergy Inc. 2,583 307 2,890
AmerenERC 384 76 460
Union Electric Company 176,347 24,065 200,412
Central Illinois Public Service Company 57,101 8,237 65,338
AmerenEnergy Fuels and Services Company 2,617 404 3,021
AmerenEnergy Development Company 305 55 360
AmerenEnergy Marketing Company 2,987 430 3,417
Illinois Materials Supply Company 113 21 134
Ameren Development Corporation 22 4 26
AmerenEnergy Generating Company 16,891 2,398 19,289
CILCORP Inc. 256 53 309
CILCORP Investment Management Inc. 8 1 9
Central Illinois Light Company 13,259 1,824 15,083
CILCORP Energy Services Inc. 2 - 2
CILCORP Infraservices Inc. 39 4 43
QST Enterprises, Inc. 1 - 1
AmerenEnergy Resources Generating Company 1,065 128 1,193
AmerenEnergy Medina Valley Cogen, LLC 89 12 101
----------------------------------------------------------------
TOTAL $297,875 $41,406 $0 $339,281
================================================================
17 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Analysis of Billing
Nonassociate Companies - Account 458
(In Thousands)
Instruction:
Provide a brief description of the services rendered to each nonassociate company:
-----------------------------------------------------------------------------------------------------------------------------
Direct Indirect Compensation Excess Total
Cost Cost For Use Total Or Amount
Name of Nonassociate Company Charged Charged of Capital Cost Deficiency Billed
-----------------------------------------------------------------------------------------------------------------------------
458-1 458-2 457-3 458-4
-------------------------------------------------------------------------------------
None
-------------------------------------------------------------------------------------
TOTAL $0 $0 $0 $0 $0 $0
=====================================================================================
18 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of
billing schedules.
----------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
----------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
----------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $78,038 $10,940 $88,978 - - -
921 Office Supplies and Expenses 20,075 2,159 22,234 - - -
922 Administrative Expense Transferred - Credit - - - - - -
923 Outside Services Employed 59,455 3,349 62,804 - - -
924 Property Insurance - 2 2 - - -
925 Injuries and Damages 4,017 12 4,029 - - -
926 Employee Pensions and Benefits 56,174 - 56,174 - - -
928 Regulatory Commission Expense 2,788 - 2,788 - - -
930.1 General Advertising Expenses 778 - 778 - - -
930.2 Miscellaneous General Expenses 4,604 823 5,427 - - -
931 Rents 2,595 17,549 20,144 - - -
935 General Plant Maintenance 1,981 262 2,243 - - -
901 Customer Accounts - Supervision 388 3 391 - - -
902 Customer Accounts - Meter Reading 1,195 - 1,195 - - -
903 Customer Accounts - Customer Records 8,047 447 8,494 - - -
905 Customer Accounts - Miscellaneous 58 10 68 - - -
908 Customer/Information Expense - Assistance 180 97 277 - - -
909 Customer/Information Expense - Informational 627 96 723 - - -
910 Customer/Information Expense - Miscellaneous 11 81 92 - - -
912 Demonstration & Selling Expenses 2,556 263 2,819 - - -
916 Miscellaneous Sales Expense 2 10 12 - - -
500 Operation Supervision & Engineering (Eng) 4 - 4 - - -
506 Steam - Miscellaneous Expenses 1,729 - 1,729 - - -
510 Steam - Maintenance Supervision & Eng 143 - 143 - - -
----------------------------------------------------------------
Subtotal 245,445 36,103 281,548 - - -
---------------------------------------------------------------------------------------------
Total Charges for Service
---------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
---------------------------------------------------------------------------------------------
920 Salaries and Wages $78,038 $10,940 $88,978
921 Office Supplies and Expenses 20,075 2,159 22,234
922 Administrative Expense Transferred - Credit - - -
923 Outside Services Employed 59,455 3,349 62,804
924 Property Insurance - 2 2
925 Injuries and Damages 4,017 12 4,029
926 Employee Pensions and Benefits 56,174 - 56,174
928 Regulatory Commission Expense 2,788 - 2,788
930.1 General Advertising Expenses 778 - 778
930.2 Miscellaneous General Expenses 4,604 823 5,427
931 Rents 2,595 17,549 20,144
935 General Plant Maintenance 1,981 262 2,243
901 Customer Accounts - Supervision 388 3 391
902 Customer Accounts - Meter Reading 1,195 - 1,195
903 Customer Accounts - Customer Records 8,047 447 8,494
905 Customer Accounts - Miscellaneous 58 10 68
908 Customer/Information Expense - Assistance 180 97 277
909 Customer/Information Expense - Informational 627 96 723
910 Customer/Information Expense - Miscellaneous 11 81 92
912 Demonstration & Selling Expenses 2,556 263 2,819
916 Miscellaneous Sales Expense 2 10 12
500 Operation Supervision & Engineering (Eng) 4 - 4
506 Steam - Miscellaneous Expenses 1,729 - 1,729
510 Steam - Maintenance Supervision & Eng 143 - 143
---------------------------------
Subtotal 245,445 36,103 281,548
19 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis
of billing schedules.
-----------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
-----------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
-----------------------------------------------------------------------------------------------------------------------------
517 Nuclear - Operation Supervision & Eng 7 - 7 - - -
524 Nuclear - Miscellaneous Operation Expenses 101 - 101 - - -
528 Nuclear - Maintenance Supervision & Eng 4 - 4 - - -
539 Hydro Operation - Miscellaneous Expenses 48 - 48 - - -
541 Hydro Maintenance - Supervision & Eng 2 - 2 - - -
544 Hydro Maintenance - Electric plant - - - - - -
549 Other Power - Operation - Misc 186 - 186 - - -
556 Other Power Supply Expenses - System Control 1,297 - 1,297 - - -
557 Other Power Supply Expenses - Other 3,153 85 3,238 - - -
560 Transmission Operation - Supervision & Eng 824 1 825 - - -
561 Transmission Operation - Load Dispatch 5,457 - 5,457 - - -
566 Transmission Operation - Misc. Expenses 26 - 26 - - -
568 Transmission Maintenance - Supv. & Eng 880 1 881 - - -
573 Transmission Maintenance - Misc. Plant - 5 5 - - -
580 Distribution Operation - Supervision & Eng 1,552 105 1,657 - - -
582 Distribution Operation - Station Expenses 28 - 28 - - -
583 Distribution Operation - Overhead Line 148 1 149 - - -
584 Distribution Operation - Underground Lines 32 1 33 - - -
585 Distribution Operation - Street Lighting 224 - 224 - - -
586 Distribution Operation - Meter Expenses 1,042 10 1,052 - - -
587 Distribution Operation - Installation Expense 137 1 138 - - -
588 Distribution Operation - Misc 5,547 64 5,611 - - -
590 Distribution Maintenance - Supv. & Eng 3,652 70 3,722 - - -
592 Distribution Maintenance - Station Equipment 18 - 18 - - -
593 Distribution Maintenance - Overhead Lines 1,348 12 1,360 - - -
594 Distribution Maintenance - Underground Lines 3 - 3 - - -
596 Distribution Maintenance - Street Lighting 3 - 3 - - -
597 Distribution Maintenance - Meters 163 - 163 - - -
598 Distribution Maintenance - Misc 10 - 10 - - -
-----------------------------------------------------------------
Subtotal 25,892 356 26,248 - - -
--------------------------------------------------------------------------------------------
Total Charges for Service
--------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
--------------------------------------------------------------------------------------------
517 Nuclear - Operation Supervision & Eng 7 - 7
524 Nuclear - Miscellaneous Operation Expenses 101 - 101
528 Nuclear - Maintenance Supervision & Eng 4 - 4
539 Hydro Operation - Miscellaneous Expenses 48 - 48
541 Hydro Maintenance - Supervision & Eng 2 - 2
544 Hydro Maintenance - Electric plant - - -
549 Other Power - Operation - Misc 186 - 186
556 Other Power Supply Expenses - System Control 1,297 - 1,297
557 Other Power Supply Expenses - Other 3,153 85 3,238
560 Transmission Operation - Supervision & Eng 824 1 825
561 Transmission Operation - Load Dispatch 5,457 - 5,457
566 Transmission Operation - Misc. Expenses 26 - 26
568 Transmission Maintenance - Supv. & Eng 880 1 881
573 Transmission Maintenance - Misc. Plant - 5 5
580 Distribution Operation - Supervision & Eng 1,552 105 1,657
582 Distribution Operation - Station Expenses 28 - 28
583 Distribution Operation - Overhead Line 148 1 149
584 Distribution Operation - Underground Lines 32 1 33
585 Distribution Operation - Street Lighting 224 - 224
586 Distribution Operation - Meter Expenses 1,042 10 1,052
587 Distribution Operation - Installation Expense 137 1 138
588 Distribution Operation - Misc 5,547 64 5,611
590 Distribution Maintenance - Supv. & Eng 3,652 70 3,722
592 Distribution Maintenance - Station Equipment 18 - 18
593 Distribution Maintenance - Overhead Lines 1,348 12 1,360
594 Distribution Maintenance - Underground Lines 3 - 3
596 Distribution Maintenance - Street Lighting 3 - 3
597 Distribution Maintenance - Meters 163 - 163
598 Distribution Maintenance - Misc 10 - 10
--------------------------------
Subtotal 25,892 356 26,248
19 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies
(In Thousands)
Instruction:
Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis
of billing schedules.
---------------------------------------------------------------------------------------------------------------------------------
Associate Company Charges Nonassociate Company Charges
-----------------------------------------------------------------
Direct Indirect Direct Indirect
Account Description of Items Cost Cost Total Cost Cost Total
---------------------------------------------------------------------------------------------------------------------------------
814 Underground Storage Operation - Supv. & Eng 48 - 48 - - -
830 Underground Storage Expense Maintenance 48 - 48 - - -
850 Transmission Expense - Supv. & Eng 79 - 79 - - -
851 Transmission Exp. - System Cntrol/Load Disp. 18 - 18 - - -
857 Transmission Expense - Regulating Stations 516 - 516 - - -
859 Transmission Expense - Other 301 - 301 - - -
861 Transmission Expense Maintenance - Supv. 33 - 33 - - -
870 Distribution Operation - Supervision & Eng 707 - 707 - - -
879 Distribution Operation - Installation Expense 29 - 29 - - -
880 Distribution Operation - Other 1,323 3 1,326 - - -
885 Distribution Maintenance - Supv. & Eng 6 - 6 - - -
893 Distribution Maintenance - Meters 165 - 165 - - -
403 Depreciation Expense 337 674 1,011 - - -
404 Amortization Expense 20,074 - 20,074 - - -
408 Taxes - Non Utility Income - 391 391 - - -
409 Taxes - Utility Income - Current 5,626 - 5,626 - - -
410 Provisions for Deferred Income Taxes 15,093 - 15,093 - - -
411 Deferred Income Taxes (20,221) - (20,221) - - -
419 Interest & Dividend Income - (32,161) (32,161) - - -
421 Gains/Losses from Property Dispositions 33 - 33 - - -
426.1 Donations - 2 2 - - -
426.4 Expenditures for certain civic and political activities 1,463 642 2,105 - - -
426.5 Other Deductions 812 148 960 - - -
431 Other Interest Expense - 35,314 35,314 - - -
-----------------------------------------------------------------
TOTAL EXPENSES 297,827 41,472 339,299 - - -
-----------------------------------------------------------------
Compensation for use of Equity Capital
-----------------------------------------------------------------
430 Interest on Debt to Associate Companies - - - - - -
-----------------------------------------------------------------
TOTAL COST OF SERVICE $297,827 $41,472 $339,299 $0 $0 $0
=================================================================
-------------------------------------------------------------------------------------------------
Total Charges for Service
-----------------------------------
Direct Indirect
Account Description of Items Cost Cost Total
-------------------------------------------------------------------------------------------------
814 Underground Storage Operation - Supv. & Eng 48 - 48
830 Underground Storage Expense Maintenance 48 - 48
850 Transmission Expense - Supv. & Eng 79 - 79
851 Transmission Exp. - System Cntrol/Load Disp. 18 - 18
857 Transmission Expense - Regulating Stations 516 - 516
859 Transmission Expense - Other 301 - 301
861 Transmission Expense Maintenance - Supv. 33 - 33
870 Distribution Operation - Supervision & Eng 707 - 707
879 Distribution Operation - Installation Expense 29 - 29
880 Distribution Operation - Other 1,323 3 1,326
885 Distribution Maintenance - Supv. & Eng 6 - 6
893 Distribution Maintenance - Meters 165 - 165
403 Depreciation Expense 337 674 1,011
404 Amortization Expense 20,074 - 20,074
408 Taxes - Non Utility Income - 391 391
409 Taxes - Utility Income - Current 5,626 - 5,626
410 Provisions for Deferred Income Taxes 15,093 - 15,093
411 Deferred Income Taxes (20,221) - (20,221)
419 Interest & Dividend Income - (32,161) (32,161)
421 Gains/Losses from Property Dispositions 33 - 33
426.1 Donations - 2 2
426.4 Expenditures for certain civic and political activities 1,463 642 2,105
426.5 Other Deductions 812 148 960
431 Other Interest Expense - 35,314 35,314
---------------------------------
TOTAL EXPENSES 297,827 41,472 339,299
---------------------------------
Compensation for use of Equity Capital
---------------------------------
430 Interest on Debt to Associate Companies - - -
---------------------------------
TOTAL COST OF SERVICE $297,827 $41,472 $339,299
=================================
19 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
Instruction:
Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform
System of Accounts).
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-A)
-----------------------------------------------------------------------
Account Total Corporate Controller's Division Distribution Energy Delivery
Number Description of Items Amount Comm. Support Services Tech Serv
------------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $88,978 $1,371 $4,503 $5,384 $372 $4,142
921 Office Supplies and Expenses 22,234 227 701 289 9 617
922 Administrative Expense Transferred - Credit 0 - - - - -
923 Outside Services Employed 62,804 (1) 353 453 192 12
924 Property Insurance 2 - - - - -
925 Injuries and Damages 4,029 (8) (9) (36) (3) (22)
926 Employee Pensions and Benefits 56,174 301 2,160 65 7 44
928 Regulatory Commission Expense 2,788 9 146 51 4 29
930.1 General Advertising Expenses 778 757 1 3 - 2
930.2 Miscellaneous General Expenses 5,427 2,379 74 70 7 46
931 Rents 20,144 446 498 2,065 215 3,716
935 General Plant Maintenance 2,243 37 10 43 4 30
901 Customer Accounts - Supervision 391 3 4 87 1 10
902 Customer Accounts - Meter Reading 1,195 9 10 560 4 49
903 Customer Accounts - Customer Records 8,494 67 74 3,243 42 212
905 Customer Accounts - Miscellaneous 68 1 1 11 - 2
908 Customer/Information Expense - Assistance 277 2 3 117 1 7
909 Customer/Information Expense - Informational 723 593 2 57 1 4
910 Customer/Information Expense - Miscellaneous 92 1 1 54 - 2
912 Demonstration & Selling Expenses 2,819 739 22 685 9 62
916 Miscellaneous Sales Expense 12 - - 5 - -
500 Operation Supervision & Engineering (Eng) 4 - - - - -
506 Steam - Miscellaneous Expenses 1,729 12 13 54 6 37
510 Steam - Maintenance Supervision & Eng 143 1 1 6 1 98
517 Nuclear - Operation Supervision & Eng 7 - - - - -
524 Nuclear - Miscellaneous Operation Expenses 101 5 1 4 - 2
528 Nuclear - Maintenance Supervision & Eng 4 - - - - -
539 Hydro Operation - Miscellaneous Expenses 48 - 1 2 - 1
541 Hydro Maintenance - Supervision & Eng 2 - - - - 2
544 Hydro Maintenance - Electric plant 0 - - - - -
549 Other Power - Operation - Misc. 186 1 2 6 1 4
556 Other Power Supply Expenses - System Control 1,297 11 12 49 5 862
557 Other Power Supply Expenses - Other 3,238 22 15 63 6 1,889
560 Transmission Operation - Supervision & Eng 825 7 8 32 58 410
561 Transmission Operation - Load Dispatch 5,457 41 46 221 20 3,748
565 Transmission of electricity by other 0 - - - - -
566 Transmission Operation - Misc. Expenses 26 - - - - 21
568 Transmission Maintenance - Supv. & Eng 881 7 8 33 40 469
573 Transmission Maintenance - Misc. Plant 5 5
580 Distribution Operation - Supervision & Eng 1,657 13 15 117 265 270
------------------------------------------------------------------------------
Subtotal $295,282 $7,053 $8,676 $13,793 $1,267 $16,782
--------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-A)
-------------------------------------------------------------------
Account Environmental Executive Amounts Charged Corporate
Number Description of Items Safety & Health to Capital Finance Planning
--------------------------------------------------------------------------------------------------------------------------------
920 Salaries and Wages $ 1,374 $15,465 $0 $2,398 $2,758
921 Office Supplies and Expenses 170 326 - 183 549
922 Administrative Expense Transferred - Credit - - - - -
923 Outside Services Employed 549 71 40,506 1,810 404
924 Property Insurance - - - - -
925 Injuries and Damages 1,695 (7) - (7) (7)
926 Employee Pensions and Benefits 13 308 - 12 12
928 Regulatory Commission Expense 9 326 - 8 207
930.1 General Advertising Expenses - 3 - 1 -
930.2 Miscellaneous General Expenses 13 455 - 14 12
931 Rents 413 1,371 - 397 380
935 General Plant Maintenance 33 37 - 8 8
901 Customer Accounts - Supervision 3 201 - 3 3
902 Customer Accounts - Meter Reading 8 50 - 92 7
903 Customer Accounts - Customer Records 62 800 - 64 57
905 Customer Accounts - Miscellaneous - 4 - 36 -
908 Customer/Information Expense - Assistance 2 88 - 2 2
909 Customer/Information Expense - Informational 1 20 - 10 1
910 Customer/Information Expense - Miscellaneous 1 14 - 1 1
912 Demonstration & Selling Expenses 18 453 - 17 18
916 Miscellaneous Sales Expense - - - - -
500 Operation Supervision & Engineering (Eng) - 3 - - -
506 Steam - Miscellaneous Expenses 1,222 60 - 10 10
510 Steam - Maintenance Supervision & Eng 1 7 - 1 1
517 Nuclear - Operation Supervision & Eng - - - - -
524 Nuclear - Miscellaneous Operation Expenses 21 5 - 28 1
528 Nuclear - Maintenance Supervision & Eng - 4 - - -
539 Hydro Operation - Miscellaneous Expenses 34 1 - - 1
541 Hydro Maintenance - Supervision & Eng - - - - -
544 Hydro Maintenance - Electric plant - - - - -
549 Other Power - Operation - Misc. 122 7 - 1 1
556 Other Power Supply Expenses - System Control 10 85 - 9 9
557 Other Power Supply Expenses - Other 29 45 - 12 12
560 Transmission Operation - Supervision & Eng 6 115 - 6 6
561 Transmission Operation - Load Dispatch 38 211 - 37 135
565 Transmission of electricity by other - - - - -
566 Transmission Operation - Misc. Expenses - - - - -
568 Transmission Maintenance - Supv. & Eng 7 142 - 6 6
573 Transmission Maintenance - Misc. Plant
580 Distribution Operation - Supervision & Eng 13 539 - 12 11
-----------------------------------------------------------------------
Subtotal $5,867 $21,209 $40,506 $5,171 $4,605
20 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
Instruction:
Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform
System of Accounts).
------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B)
-----------------------------------------------------------------
Account Total Corporate Controller's Division Distribution
Number Description of Items Amount Comm. Support Services
------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses 28 $0 $0 $16 $0
583 Distribution Operation - Overhead Line 149 1 1 31 2
584 Distribution Operation - Underground Lines 33 - - 23 -
585 Distribution Operation - Street Lighting 224 - - 2 -
586 Distribution Operation - Meter Expenses 1,052 9 9 753 4
587 Distribution Operation - Installation Expense 138 1 1 62 3
588 Distribution Operation - Misc. 5,611 28 28 730 140
590 Distribution Maintenance - Supv. & Eng 3,722 31 35 356 324
592 Distribution Maintenance - Station Equipment 18 - - 1 -
593 Distribution Maintenance - Overhead Lines 1,360 10 12 392 13
594 Distribution Maintenance - Underground Lines 3 - - - 3
596 Distribution Maintenance - Street Lighting 3 - - - 3
597 Distribution Maintenance - Meters 163 1 1 131 1
598 Distribution Maintenance - Misc 10 - - 7 1
814 Underground Storage Operation - Supv. & Eng 48 1 1 2 -
830 Underground Storage Expense Maintenance 48 1 1 2 -
850 Transmission Expense - Supv. & Eng 79 1 1 3 -
851 Trans. Exp.-System Cntrl/Load Disp. 18 - - - -
857 Transmission Expense - Regulating Stations 516 4 5 19 2
859 Transmission Expense - Other 301 2 2 10 1
861 Transmission Expense Maintenance - Supv. 33 - - 1 1
870 Distribution Operation - Supervision & Eng 707 6 6 27 16
879 Distribution Operation - Installation Expense 29 - - 7 -
880 Distribution Operation - Other 1,326 7 8 97 6
885 Distribution Maintenance - Supv. & Eng 6 - - 6 -
893 Distribution Maintenance - Meters 165 1 1 5 1
403 Depreciation Expense 1,011 - - - -
404 Amortization Expense 20,074 - - - -
408 Taxes - Non Utility 391 - - - -
409 Taxes - Utility 5,626 - - - -
410 Provisions for Deferred Income Taxes 15,093 - - - -
411 Deferred income tax/SO2 gain_loss (20,221) - - - -
419 Interest & Dividend Income (32,161) - - - -
421 Gains/Losses from Property Dispositions 33 - - 2 -
426.1 Donations 2 - - -
426.4 Expenditures for Certain Civic and Political Activities 2,105 1,442 10 41 4
426.5 Other Deductions 960 591 11 18 3
431 Other Interest Expense 35,314 - - - -
------------------------------------------------------------------------------
TOTAL EXPENSES $339,299 $9,190 $8,809 $16,537 $1,795
==============================================================================
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B)
-----------------------------------------------------------------------
Account Energy Delivery Environmental Executive Amounts Charged
Number Description of Items Tech Serv Safety & Health to Capital
------------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses $5 $0 $2 $0
583 Distribution Operation - Overhead Line 78 1 4 -
584 Distribution Operation - Underground Lines 2 - 1 -
585 Distribution Operation - Street Lighting 216 - 1 -
586 Distribution Operation - Meter Expenses 34 8 26 -
587 Distribution Operation - Installation Expense 7 1 36 -
588 Distribution Operation - Misc. 2,178 21 429 -
590 Distribution Maintenance - Supv. & Eng 1,126 28 607 -
592 Distribution Maintenance - Station Equipment 1 - 13 -
593 Distribution Maintenance - Overhead Lines 511 10 122 -
594 Distribution Maintenance - Underground Lines - - - -
596 Distribution Maintenance - Street Lighting - - - -
597 Distribution Maintenance - Meters 3 1 3 -
598 Distribution Maintenance - Misc - - - -
814 Underground Storage Operation - Supv. & Eng 1 - 1 -
830 Underground Storage Expense Maintenance 1 - 1 -
850 Transmission Expense - Supv. & Eng 2 1 14 -
851 Trans. Exp.-System Cntrl/Load Disp. - - - -
857 Transmission Expense - Regulating Stations 13 4 13 -
859 Transmission Expense - Other 7 2 6 -
861 Transmission Expense Maintenance - Supv. 2 - 4 -
870 Distribution Operation - Supervision & Eng 27 5 188 -
879 Distribution Operation - Installation Expense 1 - 16 -
880 Distribution Operation - Other 121 7 199 -
885 Distribution Maintenance - Supv. & Eng - - - -
893 Distribution Maintenance - Meters 4 1 4 -
403 Depreciation Expense - - - -
404 Amortization Expense - - - -
408 Taxes - Non Utility - - - -
409 Taxes - Utility - - - -
410 Provisions for Deferred Income Taxes - - - -
411 Deferred income tax/SO2 gain_loss - - - -
419 Interest & Dividend Income - - - -
421 Gains/Losses from Property Dispositions 1 - 1 -
426.1 Donations - - -
426.4 Expenditures for Certain Civic and Political Activities 27 8 141 -
426.5 Other Deductions 13 4 210 -
431 Other Interest Expense - - 3,000 -
------------------------------------------------------------------------------------
TOTAL EXPENSES $21,163 $5,969 $26,251 $40,506
====================================================================================
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B)
-----------------------------------------------------------------------
Account Finance Corporate
Number Description of Items Planning
------------------------------------------------------------------------------------------------------------------------------------
582 Distribution Operation - Station Expenses $0 $0
583 Distribution Operation - Overhead Line 1 1
584 Distribution Operation - Underground Lines - -
585 Distribution Operation - Street Lighting - -
586 Distribution Operation - Meter Expenses 7 7
587 Distribution Operation - Installation Expense 1 1
588 Distribution Operation - Misc. 39 19
590 Distribution Maintenance - Supv. & Eng 27 26
592 Distribution Maintenance - Station Equipment - -
593 Distribution Maintenance - Overhead Lines 9 9
594 Distribution Maintenance - Underground Lines - -
596 Distribution Maintenance - Street Lighting - -
597 Distribution Maintenance - Meters 1 1
598 Distribution Maintenance - Misc - -
814 Underground Storage Operation - Supv. & Eng - -
830 Underground Storage Expense Maintenance - -
850 Transmission Expense - Supv. & Eng 1 -
851 Trans. Exp.-System Cntrl/Load Disp. - -
857 Transmission Expense - Regulating Stations 4 4
859 Transmission Expense - Other 2 2
861 Transmission Expense Maintenance - Supv. - -
870 Distribution Operation - Supervision & Eng 5 5
879 Distribution Operation - Installation Expense - -
880 Distribution Operation - Other 11 6
885 Distribution Maintenance - Supv. & Eng - -
893 Distribution Maintenance - Meters 1 1
403 Depreciation Expense - -
404 Amortization Expense - -
408 Taxes - Non Utility - -
409 Taxes - Utility - -
410 Provisions for Deferred Income Taxes - -
411 Deferred income tax/SO2 gain_loss - -
419 Interest & Dividend Income - -
421 Gains/Losses from Property Dispositions - -
426.1 Donations - -
426.4 Expenditures for Certain Civic and Political Activities 15 7
426.5 Other Deductions 4 3
431 Other Interest Expense - -
------------------------------------------------------------------
TOTAL EXPENSES $5,299 $4,697
==================================================================
20 - A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
------------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------
Account General Gas Human Industrial Information Power Regional Supply Ameren
Number Counsel Support Resources Relations Technologies Overheads Plant Service Treasurer's Energy Fuels
------------------------------------------------------------------------------------------------------------------------------------
920 $3,405 $559 $5,358 $958 $28,445 $728 $0 $0 $5,068 $2,332 $0
921 527 61 1,622 84 14,567 92 23 3 227 1,675 9
922 - - - - - - - - - - -
923 1,819 73 7,206 88 7,938 877 218 - (3) 234 -
924 - - - - - - - - - 2 -
925 1,834 (4) (19) (3) 157 - 1 - (29) 53 -
926 17 6 52,868 5 167 - 96 - 55 8 -
928 1,596 7 25 3 110 177 - - 34 19 -
930.1 1 - 1 - 6 - - - 2 - -
930.2 1,052 18 162 5 201 - - - 56 832 -
931 545 477 1,189 149 5,353 - - - 1,668 267 -
935 11 4 25 3 969 201 - - 792 8 -
901 4 1 9 1 40 - - - 12 2 -
902 11 201 24 3 110 - - - 33 5 -
903 82 30 206 22 802 - - - 250 2,337 -
905 1 - - - 7 - - - 2 - -
908 3 1 6 1 28 - - - 9 1 -
909 2 1 4 1 17 - - - 5 1 -
910 1 - 2 - 10 - - - 3 - -
912 27 9 52 6 239 - - - 73 12 -
916 - - - - 7 - - - - - -
500 - - - - 1 - - - - - -
506 14 5 31 4 172 - - - 47 7 -
510 1 1 3 - 14 - - - 4 1 -
517 - - - - 1 - - - 6 - -
524 1 - 2 - 9 - 8 - 3 - -
528 - - - - - - - - - - -
539 1 - 1 - 4 - - - 1 - -
541 - - - - - - - - - - -
544 - - - - - - - - - - -
549 2 1 3 - 27 - - - 5 1 -
556 13 5 28 3 127 - - - 40 6 -
557 17 6 36 4 1,000 - 4 - 51 8 (10)
560 8 3 18 2 83 - - - 26 4 -
561 51 18 111 14 497 - - - 155 25 -
565 - - - - - - - - - - -
566 - - - - 5 - - - - - -
568 9 3 19 2 85 - - - 26 4 -
580 16 8 36 5 161 - - - 50 8 -
------------------------------------------------------------------------------------------------------------------------
subtotal $11,071 $1,494 $69,028 $1,360 $61,359 $2,075 $350 $3 $8,671 $7,852 ($1)
--------------------------------------------------------------------------------
------------------------------------------------------------------
Account AER Strategic Energy Delivery Ameren
Number Shared Serv Development Controller Energy
--------------------------------------------------------------------------------
920 $3,454 $685 $219 $0
921 255 12 6 -
922 - - - -
923 4 (1) - 2
924 - - - -
925 (9) 452 - -
926 16 12 2 -
928 11 8 9 -
930.1 1 - - -
930.2 17 12 2 -
931 549 380 66 -
935 11 8 1 -
901 4 3 - -
902 10 8 1 -
903 77 57 10 -
905 3 - - -
908 2 2 - -
909 2 1 - -
910 1 - - -
912 22 353 3 -
916 - - - -
500 - - - -
506 13 10 2 -
510 1 1 - -
517 - - - -
524 10 1 - -
528 - - - -
539 1 - - -
541 - - - -
544 - - - -
549 1 1 - -
556 12 9 2 -
557 15 11 2 1
560 8 6 19 -
561 48 35 6 -
565 - - - -
566 - - - -
568 8 6 1 -
580 15 79 24 -
--------------------------------------------------------------------
subtotal $4,562 $2,151 $375 $3
20 - B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVII - Schedule of Expense Distribution by Department or Service Function
(In Thousands)
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------
Account General Gas Human Industrial Information Power Regional Supply Ameren
Number Counsel Support Resources Relations Technologies Overheads Plant Service Treasurer's Energy Fuels
------------------------------------------------------------------------------------------------------------------------------------
582 $0 $0 $1 $0 $3 $0 $0 $0 $1 $0 $0
583 2 1 3 - 15 - - - 5 1 -
584 1 - 1 - 4 - - - 1 - -
585 - - 1 - 3 - - - 1 - -
586 10 4 22 3 101 - - - 32 5 -
587 1 - 3 - 14 - - - 4 1 -
588 29 40 87 7 343 - 2 4 94 13 -
590 37 27 82 10 367 - - - 115 18 -
592 - - - - 2 - - - 1 - -
593 13 7 28 3 143 - - - 42 6 -
594 - - - - - - - - - - -
596 - - - - - - - - - - -
597 1 - 2 - 11 - - - 3 1 -
598 - - - - 1 - - - 1 - -
814 1 33 1 - 5 - - - 2 - -
830 1 33 1 - 5 - - - 2 - -
850 1 42 2 - 8 - - - 2 - -
851 - 18 - - - - - - - - -
857 5 356 11 1 49 - - - 15 2 -
859 3 218 6 1 26 - - - 8 1 -
861 - 24 - - 1 - - - - - -
870 7 294 15 2 67 - - - 21 3 -
879 - - 1 - 3 - - - 1 - -
880 9 638 20 4 114 - - - 27 4 -
885 - - - - - - - - - - -
893 2 120 3 - 14 - - - 4 1 -
403 - - - - - 1,011 - - - - -
404 - - - - - 20,074 - - - - -
408 - - - - - 391 - - - - -
409 - - - - - 5,626 - - - - -
410 - - - - - 15,093 - - - - -
411 - - - - - (20,221) - - - - -
419 - - - - - (32,161) - - - - -
421 1 - 1 - 4 - - - 23 - -
426.1 2 - - - - - - - -
426.4 119 4 124 3 104 - - - 33 5 -
426.5 9 2 11 1 51 - - - 19 2 -
431 - - - - - 32,314 - - - - -
------------------------------------------------------------------------------------------------------------------------
TOTAL $11,325 $3,355 $69,454 $1,395 $62,817 $24,202 $352 $7 $9,128 $7,915 ($1)
========================================================================================================================
--------------------------------------------------------------------------------
--------------------------------------------------------------------
Account AER Strategic Energy Delivery Ameren
Number Shared Serv Development Controller Energy
582 $0 $0 $0 $0
583 1 1 - -
584 - - - -
585 - - - -
586 10 7 1 -
587 1 1 - -
588 26 1,065 289 -
590 35 340 131 -
592 - - - -
593 12 16 2 -
594 - - - -
596 - - - -
597 1 1 - -
598 - - - -
814 - - - -
830 - - - -
850 1 - - -
851 - - - -
857 5 3 1 -
859 2 2 - -
861 - - - -
870 6 5 2 -
879 - - - -
880 8 16 24 -
885 - - - -
893 1 1 - -
403 - - - -
404 - - - -
408 - - - -
409 - - - -
410 - - - -
411 - - - -
419 - - - -
421 - - -
426.1 - - - -
426.4 10 7 1 -
426.5 4 3 1 -
431 - - - -
---------------------------------------------------------------------
TOTAL $4,685 $3,619 $827 $3
=====================================================================
20 - C
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Departmental Analysis of Salaries - Account 920
(In Thousands)
----------------------------------------------------------------------------------------------------------------------------------
Departmental Salary Expense
-------------------------------------------------------------------
Name of Department Included in Amounts Billed to
-------------------------------------------------- Number of
Indicate each department Total Parent Other Non Personnel
or service function Amount Company Associates Associates End of Year
----------------------------------------------------------------------------------------------------------------------------------
Corporate Communications $1,371 $1,371 27
Corporate Planning $2,758 2,758 23
Controller's 4,503 4,503 30
Energy Delivery Controller 219 219 4
Division Support 5,384 5,384 125
Distribution Services 372 372 13
Energy Delivery Tech Serv. 4,142 4,142 85
Environmental, Safety and Health 1,374 1,374 25
Executive 15,465 15,465 83
Finance 2,398 2,398 24
Gas Support 559 559 12
General Counsel 3,405 3,405 33
Human Resources 5,358 5,358 72
Industrial Relations 958 958 9
Information Technology 28,445 28,445 324
Supply Service 5,068 5,068 101
Treasurer's 2,332 2,332 16
AER Shared Services 3,454 3,454 31
Strategic Development 685 685 23
Other 728 728
------------------------------------------------------------------------------------
$88,978 $0 $88,978 $0 1,060
====================================================================================
21 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Outside Services Employed - Account 923
(In Thousands)
Instructions:
Provide a breakdown by subaccount of outside services employed. If the aggregate
amounts paid to any one payee and included within one subaccount is less than
$25,000, only the aggregate number and amount of all such payments included
within the subaccount need be shown. Provide a subtotal for each type of
service.
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Address Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE
Accenture NA $374
Accountemps NA 41
Availability Inc. NA 36
Black & Veatch NA 40
Broniec Associates NA 109
Corporate Claims Management NA 1,263
D H Tax Solutions NA 75
Edison Electric NA 280
Ernst & Young LLP NA 1,513
Financial Engines NA 46
Fitch Inc. NA 30
Foster Associates Inc NA 39
GEA Rainey Corporation NA 36
Grant Cooper & Associates NA 31
Great West Life & Annuity NA 1,991
Healthlink Inc. NA 73
Hewitt Associates NA 2,305
Human Resource Management NA 54
Iron Mountain NA 56
Itron Inc. NA 36
Jackson Kelly PLLC NA 71
Jene L Robinson NA 37
Kforce Inc. NA 28
Magellan Behavioral NA 36
Mellon Bank NA 368
Mercer Human Resources NA 1,263
Merrill Lynch Asset NA 51
Merrill Lynch Pierce NA 77
Mpower.com Inc NA 66
PricewaterhouseCoopers LLP NA 353
Solution Consultants NA 66
Spherion Corporation NA 78
The Annapolis Center NA 25
Towers Perrin NA 696
Union Planters Bank NA 471
Other (179) NA 795
------------
Total 12,535
------------
OUTSIDE SERVICE - Legal
Bryan Cave NA 108
Hanson Professional NA 30
Troutman Sanders NA 41
Other (14) NA 789
------------
Total 968
------------
OUTSIDE SERVICE - (affiliate provided)
Other (1) NA 40,506
------------
Total 40,506
------------
22 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Outside Services Employed - Account 923 (continued)
(In Thousands)
--------------------------------------------------------------------------------
Relationship
"A" - Associate
"NA" - Non
From Whom Purchased Associate Amount
--------------------------------------------------------------------------------
OUTSIDE SERVICE - Software
Accenture NA 3,581
Armstrong Teasdale NA 50
Aurora Systems Group NA 127
Binary System Builders NA 98
Compunet Engineering NA 27
DBA Direct Inc NA 39
Docucorp International NA 69
EDS Corporation NA 42
Emery Datagraphic Inc NA 219
Energy Solutions PLU NA 396
Fortegra Inc. NA 1,128
GEAC Enterprise NA 35
Gartner Group Inc. NA 75
Heartland Information NA 54
Kendall Placement Group NA 81
Levi Ray & Shoup Inc NA 26
Lindenbergy Technology NA 108
Maryville Data Systems NA 149
Maverick Technologies NA 482
Mobile Learning Center NA 31
MODIS NA 74
Nextgen Information NA 93
PC Connection Sales NA 62
PC Helps Support Inc NA 0
Ron Cook & Associates NA 140
Solution Consultants NA 765
Spherion Corporation NA 78
Staffing Partners Inc NA 27
Sungard Recovery Services NA 122
Symantec NA 290
Technology Partners NA 42
Troutman Sanders NA 150
Vector NA 37
Wantec NA 35
Other (59) NA 63
------------
Total 8,795
------------
------------
TOTAL $62,804
============
22-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Employee Pensions and Benefits - Account 926
(In Thousands)
Instructions:
Provide a listing of each pension plan and benefit program provided by the
service company. Such listing should be limited to $25,000.
------------------------------------------------------------------------
Description Amount
------------------------------------------------------------------------
Employee Meetings/Functions/Awards 389
Savings Investment Plan 14,424
Post Retirement Benefits Other than Pension 15,290
Group Life Insurance 1,456
Employee Retirement and Insurance Expenses 1,093
Medical Insurance 55,251
Accidental Death & Dismemberment Insurance 113
Dental Insurance 4,209
Pension Plans 11,064
Transfer to Construction from Acct. 926 (47,115)
------------
TOTAL $56,174
============
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
General Advertising Expenses - Account 930.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.1, "General Advertising
Expenses," classifying the items according to the nature of the advertising and
as defined in the account definition. If a particular class includes an amount
in excess of $3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
Description Name of Payee Amount Amount
--------------------------------------------------------------------------------
Advertising in Newspapers, periodicals,
billboards, radio, etc. Ace Sign Co. $32
----------------------- Advertisers Printing 124
Central School District 5
Chamber of Commerce 5
City Academy 5
City of Albion Park 5
City of Boonville 5
City of East Peoria 5
City of Marquette Heights 5
Coatsburg Lions Club 4
Communipak Incorporated 4
DG Productions Inc 5
Epiphany of Our Lord 5
F P Furlong Printing 11
Frye Williamson 22
Gabriel Group 4
Germantown Hills School 5
Gilbert Gordon Early 13
Girl Scouts 5
Great Oaks Camp 4
Griggsville Community 5
Hardin Signs, Inc. 36
Independent Living 4
Jefferson County 5
Kiel Center Partners 68
Lajco Inc 18
Limestone Walters 5
Lincoln Park District 5
Luthy Botanical Gardens 5
Metalmasters 8
Milton Youth League 5
Missouri Conference 5
Missouri Valley Conference 19
Murphysboro Youth 5
Oak Grove School District 5
Osage Beach MO City 5
Ozark Valley Community 4
Parents for Youth 5
Peoria Heights Congregation 5
Pike County 5
Promoting Appreciation 5
Research International 70
Roanoke Park District 5
Rochester Community 5
Rochester Youth Athletics 5
Rodgers Townsend LC 62
Scripps Park Board 4
St. Joseph 5
St Louis Blues 12
St Louis Rams 49
The Youth & Family 5
Vienna Carnegie 5
Village of Gifford 5
Other 46
------------
Total $778
============
23 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Miscellaneous General Expenses - Account 930.2
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 930.2, "Miscellaneous
General Expenses," classifying such expenses according to their nature. Payments
and expenses permitted by Section 321(b)(2) of the Federal Election Campaign
Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. SS441(b)(2)) shall be
separately classified.
--------------------------------------------------------------------------------
Description Amount
--------------------------------------------------------------------------------
Labor $1,301
Investor Relations 397
Public Relations 1,195
Stockholder Related Expenses 512
Board of Director Expenses 728
Corporate Membership 1,064
Other Miscellaneous Expenses 230
---------------------
TOTAL $5,427
=====================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Rents - Account 931
(In Thousands)
Instructions.
Provide a listing of the amount included in Account 931, "Rents," classifying
such expenses by major groupings of property, as defined in the account
definition of the Uniform System of Accounts.
--------------------------------------------------------------------------------
Type of Property Amount
--------------------------------------------------------------------------------
General office $20,144
---------------------
TOTAL $20,144
=====================
24 of 29 pages
Taxes Other Than Income Taxes - Account 408
(In Thousands)
Instructions:
Provide an analysis of Account 408, "Taxes Other Than Income Taxes." Separate
the analysis into two groups: (1) other than U.S. Government taxes, and (2) U.S.
Government taxes. Specify each of the various kinds of taxes and show the
amounts thereof. Provide a subtotal for each class of tax.
--------------------------------------------------------------------------------
Kind of Tax Amount
--------------------------------------------------------------------------------
Taxes Other Than U.S. Government Taxes
--------------------------------------
Corporate Franchise/Miscellaneous Taxes $41
Ad Valorem Taxes 350
---------------------
Subtotal - Taxes Other Than U.S. Government Taxes 391
U.S. Government Taxes
---------------------
Payroll Taxes -
---------------------
Subtotal - U.S. Government Taxes -
---------------------
---------------------
TOTAL $391
=====================
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Donations - Account 426.1
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.1, "Donations,"
classifying such expenses by its purpose. The aggregate number and amount of all
items of less than $3,000 may be in lieu of details.
--------------------------------------------------------------------------------
Name of Recipient Purpose of Donation Amount
--------------------------------------------------------------------------------
Donations (2) Various $2
---------------------
TOTAL $2
=====================
25 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Other Deductions - Account 426.5
(In Thousands)
Instructions:
Provide a listing of the amount included in Account 426.5, "Other Deductions,"
classifying such expenses according to their nature.
--------------------------------------------------------------------------------
Description Amount
--------------------------------------------------------------------------------
Other deductions $948
Miscellaneous 12
----------------------
TOTAL $960
======================
26 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Schedule XVIII - Notes to Statement of Income
Instructions:
The space below is provided for important notes regarding the statement of
income or any account thereof. Furnish particulars as to any significant
increases in services rendered or expenses incurred during the year. Notes
relating to financial statements shown elsewhere in this report may be indicated
here by reference.
See Notes to Financial Statements on pages 15 - B thru 15 - C
27 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Organization Chart
See pages 29 - A through 29 - B
Methods of Allocation
See page 29 - C
Annual Statement of Compensation for Use of Capital Billed
- None -
28 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of 1935
and the rules and regulations of the Securities and Exchange Commission issued
thereunder, the undersigned company has duly caused this report to be signed on
its behalf by the undersigned officer thereunto duly authorized.
Ameren Services Company
----------------------------------------------
(Name of Reporting Company)
By: /s/ Martin J. Lyons
----------------------------------------------
(Signature of Signing Officer)
Martin J. Lyons Jr., Vice President and Controller
--------------------------------------------------
(Printed Name and Title of Signing Officer)
Date: April 28, 2004
----------------
29 of 29 pages
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Organization Chart
Chairman and CEO-Gary Rainwater
Executive Vice President and CFO, Warner Baxter
Vice President and Controller
Accounting
Financial Communications
Systems/Special Projects
Performance Management
Regulatory Accounting
Vice President, Treasurer and Risk Management
Corporate Finance & Development
Trust Investments
Treasury Technology Services
Risk Management
Vice President & Tax Counsel
State and Local Tax
Tax Research and Planning
Tax Audit
Internal Audit - Manager
Vice President, Corporate Planning
Business Analysis
Acquisitions
Strategic Planning and Corporate Analysis
Senior Vice President Administration, Daniel Cole
Information Technology - Vice President
Enterprise Architecture & Design
Development-Finance
Development-Operations
Development-HR
Development-Customer Services
Operations Support
Telecommunications
Business and Process Services
Environmental Safety & Health - Vice President
Environmental Services
Safety & Health
Environmental Science
Human Resources - Vice President
Total Rewards
Diversity
HR Operations
Organization Effectiveness
Communication and Training Services
Corporate Communications-General Manager
29-A
ANNUAL REPORT OF AMEREN SERVICES COMPANY
For the Year Ended December 31, 2003
Organization Chart (Continued)
Senior Vice President Regulatory Policy, General Counsel and Secretary, Steven Sullivan
Associate General Counsel-Assistant Secretary-Manager
Government Policy and Consumer Affairs- Vice President
Legislative Affairs
Community Relations
Customer Relations
Economic Development
Planning and Regulatory Accounts
Government Relations
Security-Manager
Associate General Counsel-Manager
Regulatory Policy and Planning-Manager
Senior Vice President Energy Delivery (ED), David Whiteley
ED - Distribution Services - Vice President
Distribution Operations
ED - Divison and Gas Operations Support - Vice President
Gas Operations Support
Gas Training
Gas Control
Business Performance
Strategic Projects - Manager
ED - Controller
ED-Vice President and COO-CILCO
ED - Technical Services - General Manager
Industrial Relations - Vice President
29-B
ANNUAL REPORT OF AMEREN SERVICES COMPANY
Methods of Allocation
Composite - Energy Sales, Customers and Employees
Based on equal weighting of energy sales, average customers and number of employees.
Customers
Based on a year-end count of electric and gas customers.
Sales
Based on the year-end energy sales.
Employees
Based on the number of full time employees monthly.
Labor
Based on yearly Operation & Maintenance labor costs.
Total Capitalization
Based on total operating company capitalization value at year-end.
Total Assets
Based on total operating company assets at year-end.
Construction Expenditures
Based on yearly construction expenditures by each operating company.
Peak Load
Based on peak load at each operating center. Each operating power plant peak generation provides electric
ratio. Gas ratio is derived from system peak at a transportation intake point for Ameren's system.
Generating Capacity
Based on nameplate generating capacity at each power plant.
Gas Throughput
Based on total gas usage including transportation customers at each Ameren operating gas system.
Current Tax Expense
Based on yearly tax expenses for each operating company.
Vehicle Ratio
Based on number of vehicles assigned to each operating company.
Accounting Transaction
Based on number of corporation transactions in a particular accounting system.
Information Technology (IT)
Based on number of IT related activities.
29-C