Form U-13-60
Mutual and Subsidiary Service Companies
Revised February 7, 1980
ANNUAL REPORT
FOR THE PERIOD
Beginning January 1, 2003 and Ending December 31, 2003
--------------- -----------------
TO THE
U.S. SECURITIES AND EXCHANGE COMMISSION
OF
FIRSTENERGY SERVICE COMPANY
---------------------------
(Exact Name of Reporting Company)
A Subsidiary Service Company
--------------------------------------------------
("Mutual" or "Subsidiary")
Date of Incorporation October 11, 2001
----------------
If not Incorporated, Date of Organization _____________
State or Sovereign Power under which Incorporated or Organized Ohio
----
Location of Principal Executive Offices of Reporting Company:
76 S. Main St., Akron, OH 44308
-------------------------------
Name, title, and address of officer to whom correspondence concerning this
report should be addressed:
76 South Main Street
H. L. Wagner Vice President & Controller Akron, OH 44308
--------------------------------------------------------------------------------
(Name) (Title) (Address)
Name of Principal Holding Company Whose Subsidiaries are served by Reporting
Company:
FIRSTENERGY CORP. (File No. 070-09793)
---------------------------------------
--------------------------------------------------------------------------------
1
INSTRUCTIONS FOR USE OF FORM U-13-60
1. Time of Filing. - Rule 94 provides that on or before the first day
--------------
of May in each calendar year, each mutual service company and each subsidiary
service company as to which the Commission shall have made a favorable finding
pursuant to Rule 88, and every service company whose application for approval or
declaration pursuant to Rule 88 is pending shall file with the Commission an
annual report on Form U-13-60 and in accordance with the Instructions for that
form.
2. Number of Copies. - Each annual report shall be filed in duplicate.
----------------
The company should prepare and retain at least one extra copy for itself in case
correspondence with reference to the report become necessary.
3. Period Covered by Report. - The first report filed by any company
------------------------
shall cover the period from the date the Uniform System of Accounts was required
to be made effective as to that company under Rules 82 and 93 to the end of that
calendar year. Subsequent reports should cover a calendar year.
4. Report Format. - Reports shall be submitted on the forms prepared
-------------
by the Commission. If the space provided on any sheet of such form is
inadequate, additional sheets may be inserted of the same size as a sheet of the
form or folded to such size.
5. Money Amounts Displayed. - All money amounts required to be shown
-----------------------
in financial statements may be expressed in whole dollars, in thousands of
dollars or in hundred thousands of dollars, as appropriate and subject to
provisions of Regulation S-X (S210.3-01(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, S210.3-01(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.
--------------------------------------------------------------------------------
2
--------------------------------------------------------------------------------
LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS
--------------------------------------------- Page
Number
--------------------------------------------------------------------------------
Description of Schedules and Accounts Schedule or Account
Number
--------------------------------------------------------------------------------
COMPARATIVE BALANCE SHEET Schedule I 4-5
-------------------------
SERVICE COMPANY PROPERTY Schedule II 6-7
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 8
INVESTMENTS Schedule IV 9
ACCOUNTS RECEIVABLE FROM ASSOCIATE
COMPANIES Schedule V 10-10M
FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 11
STORES EXPENSE UNDISTRIBUTED Schedule VII 12
MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 13
MISCELLANEOUS DEFERRED DEBITS Schedule IX 14
RESEARCH, DEVELOPMENT, OR DEMONSTRATION
EXPENDITURES Schedule X 15
PROPRIETARY CAPITAL Schedule XI 16
LONG-TERM DEBT Schedule XII 17
CURRENT AND ACCRUED LIABILITIES Schedule XIII 18-18A
NOTES TO FINANCIAL STATEMENTS Schedule XIV 19-19C
COMPARATIVE INCOME STATEMENT Schedule XV 20
----------------------------
ANALYSIS OF BILLING - ASSOCIATE COMPANIES Account 457 21
ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 22
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE
AND NONASSOCIATE COMPANIES Schedule XVI 23
SCHEDULE OF EXPENSE BY DEPARTMENT OR
SERVICE FUNCTION Schedule XVII 24-25D
DEPARTMENTAL ANALYSIS OF SALARIES Account 920 26
OUTSIDE SERVICES EMPLOYED Account 923 27-27J
EMPLOYEE PENSIONS AND BENEFITS Account 926 28
GENERAL ADVERTISING EXPENSES Account 930.1 29-29G
MISCELLANEOUS GENERAL EXPENSES Account 930.2 30
RENTS Account 931 31
TAXES OTHER THAN INCOME TAXES Account 408 32
DONATIONS Account 426.1 33-33A
OTHER DEDUCTIONS Account 426.5 34
NOTES TO STATEMENT OF INCOME Schedule XVIII 35
--------------------------------------------------------------------------------
3
--------------------------------------------------------------------------------
LISTING OF INSTRUCTIONAL FILING REQUIREMENTS Page
-------------------------------------------- Number
--------------------------------------------------------------------------------
Description of Reports or Statements
ORGANIZATION CHART 36
------------------
METHODS OF ALLOCATION 37-37B
---------------------
ANNUAL STATEMENT OF COMPENSATION FOR USE 38
----------------------------------------
OF CAPITAL BILLED
-----------------
NOTE: Dollar figures in this report are shown in thousands unless otherwise
noted.
-------------------------------------------------------------------------------
4
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
--------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
--------------------------------------
Give balance sheet of the Company as of December 31 of the current and prior
year.
--------------------------------------------------------------------------------
ACCOUNT ASSETS AND OTHER DEBITS As of December 31
------- ------------------------ ---------------------
CURRENT PRIOR
--------- ---------
SERVICE COMPANY PROPERTY
------------------------
101 Service company property (Schedule II) $ 421,403 $ 207,739
107 Construction work in progress (Schedule II) 34,730 115,050
-------- ---------
Total Property 456,133 322,789
108 Less accumulated provision for depreciation
and amortization of service company
property (Schedule III) 173,297 92,077
--------- ---------
Net Service Company Property 282,836 230,712
-------- ---------
INVESTMENTS
-----------
123 Investments in associate companies (Schedule IV) - -
124 Other investments (Schedule IV) 152,659 275,093
-------- ---------
Total Investments 152,659 275,093
-------- ---------
CURRENT AND ACCRUED ASSETS
--------------------------
131 Cash - -
134 Special deposits 416 -
135 Working funds 949 203
136 Temporary cash investments (Schedule IV) 2,564 5,790
141 Notes receivable from associate companies - -
143 Accounts receivable 31,535 14,193
144 Accumulated provision for uncollectible (533) (797)
Accounts receivable
145 Notes receivable from associate companies 2,802,133 204
146 Accounts receivable from associate
companies (Schedule V) 244,049 552,400
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies 69,305 -
163 Stores expenses undistributed (Schedule VII) - -
165 Prepayments 114,572 10,588
174 Miscellaneous current and accrued assets
(Schedule VIII) - -
--------- ---------
Total Current and Accrued Assets 3,264,990 582,581
--------- ---------
DEFERRED DEBITS
---------------
181 Umamortized debt expense - -
184 Clearing accounts 599 224
186 Miscellaneous deferred debits (Schedule IX) 42,527 43,244
188 Research, development, or demonstration
expenditures (Schedule X) - -
190 Accumulated deferred income taxes 94,821 -
--------- ---------
Total Deferred Debits 137,947 43,468
--------- ---------
TOTAL ASSETS AND OTHER DEBITS $3,838,432 $1,131,854
========= =========
--------------------------------------------------------------------------------
5
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
--------------------------------------------------------------------------------
SCHEDULE I - COMPARATIVE BALANCE SHEET
--------------------------------------
--------------------------------------------------------------------------------
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL As of December 31
------- ----------------------------------- ----------------------
CURRENT PRIOR
----------- ---------
PROPRIETARY CAPITAL
-------------------
201 Common stock issued (Schedule XI) $ 1 $ 1
211 Miscellaneous paid-in-capital (Schedule XI) (78,720) 10,515
215 Retained earnings / Accumulated other
comprehensive income /(loss) (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) 2,595 2,595
--------- --------
Total Proprietary Capital (76,124) 13,111
--------- --------
LONG-TERM DEBT
--------------
223 Advances from associate companies (Schedule XII) 56,448 -
224 Other long-term debt (Schedule XII) - 36,297
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt-debit - -
--------- --------
Total Long-term Debt 56,448 36,297
--------- --------
CURRENT AND ACCRUED LIABILITIES
-------------------------------
231 Notes payable - -
232 Accounts payable 166,272 366,359
233 Notes payable to associate
companies (Schedule XIII) 2,356,670 88,769
234 Accounts payable to associate
companies (Schedule XIII) 818,107 479,273
236 Taxes accrued- (62,158)
237 Interest accrued 675 629
238 Dividends declared - -
241 Tax collections payable - (995)
242 Miscellaneous current and accrued
liabilities (Schedule XIII) 68,563 17,503
--------- ---------
Total Current and Accrued Liabilities 3,410,287 889,380
--------- ---------
DEFERRED CREDITS
----------------
253 Other deferred credits 447,821 228,059
255 Accumulated deferred investment tax credit - -
--------- ---------
Total Deferred Credits 447,821 228,059
--------- ---------
282 Accumulated deferred income taxes - (34,993)
--------- ---------
TOTAL LIABILITIES AND PROPRIETARY $3,838,432 $1,131,854
========= =========
CAPITAL
--------------------------------------------------------------------------------
6
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-----------------------------------------------------------------------------------------
SCHEDULE II - SERVICE COMPANY PROPERTY
--------------------------------------
-----------------------------------------------------------------------------------------
BALANCE AT RETIREMENTS OTHER 1/ BALANCE AT
BEGINNING ADDITIONS OR CHANGES - CLOSE OF
DESCRIPTION OF YEAR SALES YEAR
----------------------------------------------------------------------------------------
SERVICE COMPANY PROPERTY
Account
301 ORGANIZATION $ - $ - $ - $ 49 $ 49
303 MISCELLANEOUS
INTANGIBLE PLANT 74,134 112,966 - 2,343 189,443
304 LAND & LAND RIGHT 686 - - 321 1,007
305 STRUCTURES AND
IMPROVEMENTS 18,275 8,327 - 38,602 65,204
306 LEASEHOLD
IMPROVEMENTS - - - - -
307 EQUIPMENT 2/ 40,678 - (21,442) 22,223 41,459
-
308 OFFICE FURNITURE
AND EQUIPMENT 73,966 57,150 (8,220) 1,344 124,240
309 AUTOMOBILES, OTHER
VEHICLES AND
RELATED GARAGE
EQUIPMENT - - - - -
310 AIRCRAFT AND
AIRPORT EQUIPMENT - - - - -
311 OTHER SERVICE
COMPANY PROPERTY 3/ - - - - -
- -----------------------------------------------------------------
SUB-TOTAL 207,739 178,443 (29,662) 64,882 421,402
-----------------------------------------------------------
107 CONSTRUCTION WORK
IN PROGRESS 4/ 115,050 74,305 - (154,624) 34,731
-
-----------------------------------------------------------
TOTAL $322,789 $252,748 $(29,662) $ (89,742) $456,133
===========================================================
-----------------------------------------------------------------------------------------
7
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
For the Year Ended December 31, 2003
--------------------------------------------------------------------------------
SCHEDULE II - SERVICE COMPANY PROPERTY (CONTINUED)
--------------------------------------------------
--------------------------------------------------------------------------------
1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
-
GPU Service, Inc. merged into FirstEnergy Service Company on June 1,
2003. Other changes represented Properties transferred from GPU
Service, Inc. to FirstEnergy Service Company.
--------------------------------------------------------------------------------
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
COMMUNICATIONS EQUIPMENT (MICROWAVE & TELEPHONE) $ - $41,319
LABORATORY EQUIPMENT - 134
TOOL SHOP, GARAGE EQUIPMENT - 6
------ -------
TOTAL $ - $41,459
====== ======
--------------------------------------------------------------------------------
3/ DESCRIBE OTHER SERVICE COMPANY PROPERTY:
-
N/A
--------------------------------------------------------------------------------
4/ DESCRIBE CONSTRUCTION WORK IN PROGRESS:
-
SAP SYSTEM
--------------------------------------------------------------------------------
8
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
----------------------------------------------------------------------------------------------------------
SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND
AMORTIZATION OF SERVICE COMPANY PROPERTY
----------------------------------------
----------------------------------------------------------------------------------------------------------
BALANCE AT ADDITIONS BALANCE AT
BEGINNING CHARGED OTHER CHANGES CLOSE OF
DESCRIPTION OF YEAR TO RETIREMENTS ADD (DEDUCT)1/ YEAR
ACCOUNT 403 -
----------------------------------------------------------------------------------------------------------
Account
301 ORGANIZATION $ - $ - $ - $ - $ -
303 MISCELLANEOUS
INTANGIBLE PLANT 50,339 23,121 - 1,735 75,195
304 LAND& LAND RIGHTS - - - - -
305 STRUCTURES AND
IMPROVEMENTS 5,380 983 - 35,122 41,485
306 LEASEHOLD
IMPROVEMENTS - - - - -
307 EQUIPMENT 22,608 8,973 (533) (16,686) 14,362
308 OFFICE FURNITURE
AND FIXTURES 13,750 10,516 (8,220) 26,209 42,255
309 AUTOMOBILES, OTHER - - - - -
VEHICLE AND RELATED
GARAGE EQUIPMENT
310 AIRCRAFT AND
AIRPORT EQUIPMENT - - - - -
311 OTHER SERVICE
COMPANY PROPERTY - - - - -
-------------------------------------------------------------------------
$ 92,077 $43,593 $(8,753) $46,380 $173,297
=========================================================================
---------------------------------------------------------------------------------------------------------
1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
-
N/A
----------------------------------------------------------------------------------------------------------
9
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE IV - INVESTMENTS
-------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule concerning investments.
Under Account 124, "Other Investments", state each
investment separately, with description, including, the
name of issuing company, number of shares or principal
amount, etc.
Under Account 136, "Temporary Cash Investments", list
each investment separately.
--------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE OF
OF YEAR YEAR
--------------------------------------------------------------------------------
ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES
NONE
ACCOUNT 124 - OTHER INVESTMENTS
DEFERRED COMPENSATION PLAN $196,816 $108,597
EMPLOYEE STOCK OPTION PLAN 78,277 -
SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN - 23,758
RABBI TRUST - 17,201
HEALTH CARE RESERVE - 2,472
VOLUNTRY EMPLOYEE BENEFIT TRUST - 500
EXECUTIVE LIFE INSURANCE PLAN - 131
-------- ---------
TOTAL $275,093 $152,659
======= =======
ACCOUNT 136 - TEMPORARY CASH INVESTMENTS
BANK CERTIFICATE OF DEPOSIT $ 5,690 $ 2,464
SHORE BANK CD 100 100
------- -------
TOTAL $ 5,790 $ 2,564
======= =======
--------------------------------------------------------------------------------
10
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE OF
OF YEAR YEAR
--------------------------------------------------------------------------------
ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE
COMPANIES
ADVANCED TECHNOLOGIES DEVELOPMENT CORP. $ 187 $ -
AMERICAN TRANSMISSION SYSTEMS, INC. 7,0101 6,210
CENTERIOR ENERGY SERVICES, INC. 148 -
FIBER VENTURE EQUITY, INC. 2 1
FIRST COMMUNICATIONS, LLC - 41
FIRSTENERGY CORP. 439,651 -
FIRSTENERGY GENERATION CORP. 11,764 15,512
FIRSTENERGY NUCLEAR OPERATING COMPANY 23,460 4,783
FIRSTENERGY PROPERTIES, INC. 68 -
FIRSTENERGY SOLUTIONS CORP. 8,501 25,181
FIRSTENERGY TELECOMMUNICATIONS CORP. 715 -
FIRSTENERGY VENTURES CORP. 373 5,482
GPU CAPITAL, INC. - 106,608
GPU POWER, INC. - 303
GPU SERVICE, INC. 10,706 -
GPU TELCOM SERVICES, INC. 5,910 -
MARBEL ENERGY CORP. 105 212
MYR GROUP, INC. - 4,575
PENNSYLVANIA POWER COMPANY 1,591 -
THE CLEVELAND ELECTRIC ILLIUMINATING COMPANY 18,230 3,815
THE TOLEDO EDISON COMPANY 23,920 61,326
WARRENTON RIVER TERMINAL, LTD. 59 -
------- -------
TOTAL $552,400 $244,049
======= =======
--------------------------------------------------------------------------------
10A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
ADVERTISING
-----------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 335
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 131
METROPOLITAN EDISON COMPANY 15
OHIO EDISON COMPANY 8
PENNSYLVANIA ELECTRIC COMPANY 23
PENNSYLVANIA POWER COMPANY -
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 2
THE TOLEDO EDISON COMPANY 2
WARRENTON RIVER TERMINAL, LTD. 1
BANK FEES
---------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. 2,265
FE FACILITIES SERVICES GROUP, LLC 4
FIRSTENERGY SOLUTIONS CORP. 5
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 278
METROPOLITAN EDISON COMPANY 204
OHIO EDISON COMPANY 1,045
PENNSYLVANIA ELECTRIC COMPANY 170
PENNSYLVANIA POWER COMPANY 115
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 148
THE TOLEDO EDISON COMPANY 77
WARRENTON RIVER TERMINAL, LTD. -
10B
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
CORPORATE DUES AND FEES
-----------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 63
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 193
METROPOLITAN EDISON COMPANY 10
OHIO EDISON COMPANY 23
PENNSYLVANIA ELECTRIC COMPANY 28
PENNSYLVANIA POWER COMPANY 3
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 22
THE TOLEDO EDISON COMPANY 82
WARRENTON RIVER TERMINAL, LTD. -
DIVIDEND
--------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. 238,588
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 333
METROPOLITAN EDISON COMPANY -
OHIO EDISON COMPANY 2,074
PENNSYLVANIA ELECTRIC COMPANY -
PENNSYLVANIA POWER COMPANY 2,794
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 12,314
THE TOLEDO EDISON COMPANY 4,660
WARRENTON RIVER TERMINAL, LTD. -
10C
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
DONATIONS
---------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 219
METROPOLITAN EDISON COMPANY 69
OHIO EDISON COMPANY 26
PENNSYLVANIA ELECTRIC COMPANY 79
PENNSYLVANIA POWER COMPANY 2
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 113
THE TOLEDO EDISON COMPANY 44
WARRENTON RIVER TERMINAL, LTD. -
EMPLOYEES PAYROLL WITHHOLDING PAYMENTS
--------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 4,002
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 39,166
METROPOLITAN EDISON COMPANY 11,565
OHIO EDISON COMPANY 18,914
PENNSYLVANIA ELECTRIC COMPANY 13,568
PENNSYLVANIA POWER COMPANY 2,774
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 11,592
THE TOLEDO EDISON COMPANY 6,292
WARRENTON RIVER TERMINAL, LTD. -
10D
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
-------
EMPLOYEE RELATED EXPENSES
-------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC 10
FIRSTENERGY SOLUTIONS CORP. 881
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 2
JERSEY CENTRAL POWER & LIGHT COMPANY 1,475
METROPOLITAN EDISON COMPANY 556
OHIO EDISON COMPANY 1,576
PENNSYLVANIA ELECTRIC COMPANY 1,419
PENNSYLVANIA POWER COMPANY 415
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 844
THE TOLEDO EDISON COMPANY 810
WARRENTON RIVER TERMINAL, LTD. 46
HEALTHCARE AND OTHER BENEFITS PAYMENTS
--------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 2,550
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 15,209
METROPOLITAN EDISON COMPANY 5,717
OHIO EDISON COMPANY 9,983
PENNSYLVANIA ELECTRIC COMPANY 7,893
PENNSYLVANIA POWER COMPANY 1,620
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 7,283
THE TOLEDO EDISON COMPANY 3,349
WARRENTON RIVER TERMINAL, LTD. 83
10E
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
INTEREST EXPENSES
-----------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. 151,258
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 24
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 37,897
METROPOLITAN EDISON COMPANY 22,718
OHIO EDISON COMPANY 36,185
PENNSYLVANIA ELECTRIC COMPANY 14,792
PENNSYLVANIA POWER COMPANY 7,686
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 89,058
THE TOLEDO EDISON COMPANY 21,548
WARRENTON RIVER TERMINAL, LTD. 20
LEASE/RENTAL PAYMENTS
---------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 27
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 1
JERSEY CENTRAL POWER & LIGHT COMPANY 9,042
METROPOLITAN EDISON COMPANY 2,322
OHIO EDISON COMPANY 2,278
PENNSYLVANIA ELECTRIC COMPANY 3,073
PENNSYLVANIA POWER COMPANY 511
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,985
THE TOLEDO EDISON COMPANY 794
WARRENTON RIVER TERMINAL, LTD. 192
10F
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
LEGAL SETTLEMENTS
-----------------
CENTERIOR ENERGY SERVICES, INC. $ 9
FIRSTENERGY CORP. 130
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 361
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 754
METROPOLITAN EDISON COMPANY 104
OHIO EDISON COMPANY -
PENNSYLVANIA ELECTRIC COMPANY 187
PENNSYLVANIA POWER COMPANY -
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY -
THE TOLEDO EDISON COMPANY -
WARRENTON RIVER TERMINAL, LTD. -
LICENSES, PERMITS AND REGULATIONS
---------------------------------
CENTERIOR ENERGY SERVICES, INC. $ 2
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 662
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 5
JERSEY CENTRAL POWER & LIGHT COMPANY 541
METROPOLITAN EDISON COMPANY 123
OHIO EDISON COMPANY 12
PENNSYLVANIA ELECTRIC COMPANY 261
PENNSYLVANIA POWER COMPANY 64
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 13
THE TOLEDO EDISON COMPANY 1
WARRENTON RIVER TERMINAL, LTD. -
10G
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
MATERIALS AND SUPPLIES
----------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 93
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 12
JERSEY CENTRAL POWER & LIGHT COMPANY 16,835
METROPOLITAN EDISON COMPANY 8,145
OHIO EDISON COMPANY 9,035
PENNSYLVANIA ELECTRIC COMPANY 8,491
PENNSYLVANIA POWER COMPANY 2,020
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 11,266
THE TOLEDO EDISON COMPANY 4,434
WARRENTON RIVER TERMINAL, LTD. -
MISCELLANEOUS CUSTOMER RELATED EXPENSES
---------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. 354
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 40
JERSEY CENTRAL POWER & LIGHT COMPANY 13,712
METROPOLITAN EDISON COMPANY -
OHIO EDISON COMPANY 1,470
PENNSYLVANIA ELECTRIC COMPANY -
PENNSYLVANIA POWER COMPANY 114
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,892
THE TOLEDO EDISON COMPANY 334
WARRENTON RIVER TERMINAL, LTD. 42
10H
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
OFFICE SUPPLIES AND EXPENSES
----------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 138
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 6
JERSEY CENTRAL POWER & LIGHT COMPANY 572
METROPOLITAN EDISON COMPANY 264
OHIO EDISON COMPANY 266
PENNSYLVANIA ELECTRIC COMPANY 367
PENNSYLVANIA POWER COMPANY 34
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 181
THE TOLEDO EDISON COMPANY 140
WARRENTON RIVER TERMINAL, LTD. -
OTHER OPERATING EXPENSES
------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 12,854
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 227
JERSEY CENTRAL POWER & LIGHT COMPANY -
METROPOLITAN EDISON COMPANY -
OHIO EDISON COMPANY 9,643
PENNSYLVANIA ELECTRIC COMPANY -
PENNSYLVANIA POWER COMPANY 2,538
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 6,155
THE TOLEDO EDISON COMPANY 4,314
WARRENTON RIVER TERMINAL, LTD. 452
10I
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
OUTSIDE SERVICES EMPLOYED - TREE TRIMMING
-----------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 2
JERSEY CENTRAL POWER & LIGHT COMPANY 30,898
METROPOLITAN EDISON COMPANY 8,224
OHIO EDISON COMPANY 9,770
PENNSYLVANIA ELECTRIC COMPANY 8,394
PENNSYLVANIA POWER COMPANY 3,287
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 7,574
THE TOLEDO EDISON COMPANY 3,206
WARRENTON RIVER TERMINAL, LTD. -
OUTSIDE SERVICES EMPLOYED - OTHER
---------------------------------
CENTERIOR ENERGY SERVICES, INC. $ 1,207
FIRSTENERGY CORP. 355
FE FACILITIES SERVICES GROUP, LLC 111
FIRSTENERGY SOLUTIONS CORP. 4,818
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. 1,484
JERSEY CENTRAL POWER & LIGHT COMPANY 24,708
METROPOLITAN EDISON COMPANY 12,837
OHIO EDISON COMPANY 5,969
PENNSYLVANIA ELECTRIC COMPANY 9,623
PENNSYLVANIA POWER COMPANY 1,327
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 3,460
THE TOLEDO EDISON COMPANY 3,210
WARRENTON RIVER TERMINAL, LTD. 27
10J
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
OUTSIDE SERVICES EMPLOYED - PROFESSIONAL LEGAL
----------------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. 1,316
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 606
FIRSTENERGY TELECOMMUNICATIONS CORP. 15
GPU TELCOM SERVICES, INC. 9
JERSEY CENTRAL POWER & LIGHT COMPANY 3,477
METROPOLITAN EDISON COMPANY 762
OHIO EDISON COMPANY 1,031
PENNSYLVANIA ELECTRIC COMPANY 519
PENNSYLVANIA POWER COMPANY 247
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 894
THE TOLEDO EDISON COMPANY 201
WARRENTON RIVER TERMINAL, LTD. -
POSTAGE
-------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 1,479
METROPOLITAN EDISON COMPANY 688
OHIO EDISON COMPANY 1,341
PENNSYLVANIA ELECTRIC COMPANY 703
PENNSYLVANIA POWER COMPANY 193
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,035
THE TOLEDO EDISON COMPANY 396
WARRENTON RIVER TERMINAL, LTD. -
10K
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
------------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
-----------
PURCHASED POWER AND RELATED EXPENSES
------------------------------------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. -
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 776,899
METROPOLITAN EDISON COMPANY 146,548
OHIO EDISON COMPANY 1,431
PENNSYLVANIA ELECTRIC COMPANY 163,845
PENNSYLVANIA POWER COMPANY 27
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 2,655
THE TOLEDO EDISON COMPANY 614
WARRENTON RIVER TERMINAL, LTD. -
UTILITIES
---------
CENTERIOR ENERGY SERVICES, INC. $ -
FIRSTENERGY CORP. -
FE FACILITIES SERVICES GROUP, LLC -
FIRSTENERGY SOLUTIONS CORP. 141
FIRSTENERGY TELECOMMUNICATIONS CORP. -
GPU TELCOM SERVICES, INC. -
JERSEY CENTRAL POWER & LIGHT COMPANY 158
METROPOLITAN EDISON COMPANY 494
OHIO EDISON COMPANY 110
PENNSYLVANIA ELECTRIC COMPANY 106
PENNSYLVANIA POWER COMPANY 10
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 163
THE TOLEDO EDISON COMPANY 24
WARRENTON RIVER TERMINAL, LTD. 35
---------
SUB TOTAL $2,205,904
---------
--------------------------------------------------------------------------------
10L
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
OTHER
-----
CONVENIENCE PAYMENTS PRIOR TO THE SAP IMPLEMENTATION ON
JUNE 1, 2003 NOT IDENTIFIABLE BY SUBACCOUNT
AMERICAN TRANSMISSION SERVICES, INC. $ 60,896
BAY SHORE POWER COMPANY 10
CLEVELAND ILLUMINATING COMPANY 750,535
CENTERIOR ENERGY SERVICES, INC. 21,925
CENTERIOR FUNDING, CORP. 726
FIRSTENERGY PROPERIES 774
FIBER VENTURES EQUITY 94
FIRSTENERGY TELECOMMUNICATIONS CORPORATION 179
FIRSTENERGY EASTROC LLC -
FIRSTENERGY FACILITIES SERVICE 3,712
FIRSTENERGY GENERATION CORPORATION 571,731
LICENSE HOLDING COMPANY 23
FIRSTENERGY NUCLEAR OPERATING COMPANY 508,049
FIRSTENERGY SOLUTIONS CORPORATION 1,699,757
ADVANCED TECHNOLOGIES DEVELOPMENT CORPORATION 1,153
FIRSTENERGY VENTURES CORP. 504
FIRSTENERGY CORPORATION 319,408
GPU SERVICE COMPANY 1,775
GPU ADVANCED RESOURCES 40
GPU TELECOM SERVICES 11,438
MARBEL ENERGY -
OHIO EDISON COMPANY 1,246,739
OES NUCLEAR 31
PENN POWER COMPANY 282,832
OES CAPITAL, INC. 1,720
--------------------------------------------------------------------------------
10M
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
---------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts
receivable from each associate company. Where the service
company has provided accommodation or convenience payments
for associate companies, a separate listing of total
payments for each associate company by subaccount should
be provided.
--------------------------------------------------------------------------------
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL
PAYMENTS
--------
OES FUEL, INC. 312
OES FINANCE 147
OES VENTURES 44
TOLEDO EDISON COMPANY 473,645
WARRENTON RIVER TERMINAL 658
---------
SUB TOTAL $5,958,857
---------
GRAND TOTAL $8,164,761
=========
--------------------------------------------------------------------------------
11
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED
-----------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with
respect to fuel stock expenses during the year and
indicate amount attributable to each associate company.
Under the section headed "Summary" listed below give an
overall report of the fuel functions performed by the
service company.
--------------------------------------------------------------------------------
DESCRIPTION LABOR EXPENSES TOTAL
--------------------------------------------------------------------------------
ACCOUNT 152 - FUEL STOCK EXPENSES UNDISTRIBUTED
NONE
----- ----- ------
TOTAL $ - $ - $ -
===== ===== ======
--------------------------------------------------------------------------------
SUMMARY:
--------------------------------------------------------------------------------
12
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
--------------------------------------------------------------------------------
SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED
-------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Report the amount of labor and expenses incurred with
respect to stores expense during the year and indicate
amount attributable to each associate company.
--------------------------------------------------------------------------------
DESCRIPTION LABOR EXPENSES TOTAL
--------------------------------------------------------------------------------
ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED
NONE
----- ----- -----
TOTAL $ - $ - $ -
===== ===== =====
--------------------------------------------------------------------------------
13
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE VIII
-------------
MISCELLANEOUS CURRENT AND ACCRUED ASSETS
----------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide detail of items in this account. Items less
than $10,000 may be grouped, showing the number of items
in each group.
--------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE OF
OF YEAR YEAR
--------------------------------------------------------------------------------
ACCOUNT 174 - MISCELLANEOUS CURRENT AND ACCRUED
ASSETS
NONE
------ ------
TOTAL $ - $ -
====== ======
--------------------------------------------------------------------------------
14
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
------------------
--------------------------------------------------------------------------------
SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS
--------------------------------------------
--------------------------------------------------------------------------------
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 CLOSE OF
OF YEAR YEAR
--------------------------------------------------------------------------------
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
EXECUTIVE DEFERRED COMPENSATION PLAN $23,426 $23,337
QUALIFIED PENSION PLAN 9,942 9,645
OUTSIDE BILLING - 3,189
SUPPLEMENTAL EXECUTIVE RETIREMENT PROGRAM 2,494 1,835
RESTRICTED STOCK AWARDS 3,127 1,632
ACQUISITION COSTS - NEW COMPANIES 532 1,614
NUG RESTRUCTURE COSTS - 300
MISCELLANEOUS BILLING ADJUSTMENT - 971
INTERCOMPANY BALANCE ADJUSTMENTS - (12)
DISTRIBUTED OVERHEADS 1,424 -
OTHER DEFERRED DEBITS 1,027 -
DEFERRED EXPENSES FROM SALE OF ASSETS 855 -
NEW VENTURE DEVELOPMENT (388) -
CONTRACT WORK & ENGINEERING 285 -
MAINTENANCE ACTIVITIES & VEHICLES 206 -
SYSTEM CAPACITY DESIGN 164 -
MANAGEMENT ACTIVITIES 51 -
TECHNICAL SUPPORT 48 -
COMMUNICATION SERVICES 13 -
OTHER (9 under $10,000) 38 16
------- ------
TOTAL $43,244 $42,527
======= ======
--------------------------------------------------------------------------------
15
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE X
----------
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES
---------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a description of each material research, development,
or demonstration project, which incurred costs by the
service corporation during the year.
--------------------------------------------------------------------------------
DESCRIPTION AMOUNT
--------------------------------------------------------------------------------
ACCOUNT 188 - RESEARCH, DEVELOPMENT, OR DEMONSTRATION
EXPENDITURES
None
-----
TOTAL $ -
=====
--------------------------------------------------------------------------------
16
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XI - PROPRIETARY CAPITAL
---------------------------------
-----------------------------------------------------------------------------------------------------------------------------------
ACCOUNT NUMBER NUMBER OF PAR OF STATED OUTSTANDING CLOSE OF PERIOD
ACCOUNT NUMBER CLASS OF STOCK SHARES VALUE ---------------------------------
AUTHORIZED PER SHARE NO. OF SHARES TOTAL AMOUNT
-----------------------------------------------------------------------------------------------------------------------------------
201 COMMON STOCK ISSUED 850 $ 0* 1 $ 1,000*
------
TOTAL $ 1,000*
INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of
transactions which gave rise to the reported amounts.
-----------------------------------------------------------------------------------------------------------------------------------
DESCRIPTION AMOUNT
-----------------------------------------------------------------------------------------------------------------------------------
ACCOUNT 211 - PENSION PLAN MINIMUM LIABILITY RECONGNITION $ (58,668)
EXECUTIVE DEFERRED COMPENSATION PLAN MINIMUM LIABILITY RECONGNITION (4,356)
SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN MINIMUM LIABILITY RECONGNITION (2,209)
NET UNREALIZED GAIN/(LOSS) ON EMPLOYEE STOCK OWNERSHIP PLAN 2,390
NET UNREALIZED GAIN/(LOSS) ON EQUITY COMPENSATION PLAN (15,893)
NET UNREALIZED GAIN/(LOSS) ON RABBI TRUST (34)
ADDITIONAL INVESTMENT FROM FIRSTENERGY CORP. 50
-------
TOTAL $(78,720)
=======
ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS NONE
INSTRUCTIONS: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use
of capital owed or net loss remaining from servicing nonassociates per the General Instructions of the Uniform
System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of
dividend, date declared and date paid.
-----------------------------------------------------------------------------------------------------------------------------------
BALANCE AT NET INCOME BALANCE AT
D E S C R I P T I O N BEGINNING OR DIVIDENDS CLOSE OF
OF YEAR (LOSS) PAID YEAR
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT 216 - UNAPPROPRIATED RETAINED EARNINGS $2,595 $ - $ - $2,595
----- ----- ----- -----
TOTAL $2,595 $ - $ - $2,595
===== ===== ====== =====
* In whole dollars.
------------------------------------------------------------------------------------------------------------------------------------
17
------------------------------------------------------------------------------------------------------------------------------------
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XII- LONG-TERM DEBT
----------------------------
------------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Advances from associate companies should be reported separately for advances on notes, and advances on open
account. Names of associate companies from which advances were received shall be shown under the class and series of
obligation column. For Account 224 - Other long term debt provide the name of creditor company or organization,
terms of the obligation, date of maturity, interest rate, and the amount authorized and outstanding.
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------------------------------
TERMS OF OBLIG DATE BALANCE AT BALANCE AT 1/
NAME OF CREDITOR CLASS & SERIES OF INTEREST AMOUNT BEGINNING - CLOSE
OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR ADDITIONS DEDUCTIONS OF YEAR
------------------------------------------------------------------------------------------------------------------------------------
ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES:
JERSEY CENTRAL & LIGHT COMPANY 1,4638% - $19,579 - $19,579
METROPOLITAN EDISON COMPANY " - 9,892 - 9,892
OHIO EDISON COMPANY " - 5,404 - 5,404
PENNSYLVANIA ELECTRIC COMPANY " - 13,794 - 13,794
PENNSYLVANIA POWER COMPANY " - 658 - 658
THE CLEVELAND ELECTRIC ILLUMINATING COMPANY " - 5,450 - 5,450
THE TOLEDO EDISON COMPANY " - 1,671 - 1,671
------ ------
TOTAL $56,448 $56,448
====== ======
-----------------------------------------------------------------------------------------------------------------------------------
ACCOUNT 224 - OTHER LONG-TERM DEBT:
NONE
-----------------------------------------------------------------------------------------------------------------------------------
1/ GIVE AN EXPLANATION OF DEDUCTIONS:
NONE
-----------------------------------------------------------------------------------------------------------------------------------
18
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
---------------------------------------------------------------------------------------------------
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
-----------------------------------------------
---------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide balance of notes and accounts payable to each
associate company. Give description and amount of
miscellaneous current and accrued liabilities. Items less
than $10,000 may be grouped, showing the number of items in
each group.
---------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE OF
OF YEAR YEAR
---------------------------------------------------------------------------------------------------
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
AMERICAN TRANSMISSION SYSTEMS, INCORPORATED $ - $ 105,528
CETERIOR ENERGY SERVICES, INC. - 795
FELHC, INC. - 49
FIBER VENTURE EQUITY, INC. - 32,983
FIRSTENERGY CORP. 34,271 1,770,761
FIRSTENERGY NUCLEAR OPERATING CO. 8,650 53,954
FIRSTENERGY PROPERTIES, INC. 24,420 24,203
FIRSTENERGY VENTURES CORP. 21,428 -
MARBEL ENERGY CORPORATION - 27
MYR GROUP, INC. - 2,965
OHIO EDISON COMPANY - 365,205
WARRENTON RIVER TERMINAL, INC. - 200
------ ---------
TOTAL $88,769 $2,356,670
====== =========
---------------------------------------------------------------------------------------------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
CENTERIOR FUNDING CORP. $ 571 $ -
CETERIOR ENERGY SERVICE, INC. - 1,228
FELHC, INC. 73 -
FIRSTENERGY - 547,970
FIRSTENERGY FACILITIES SERVICES GROUP, LLC 787 1,040
FIRSTENERGY PROPERTIES, INC. - 90
FIRSTENERGY TELECOMMUNICATIONS CORP. - 8
GPU DIVERSIFIED HOLDINGS, LLC - 638
GPU NUCLEAR, INC. - 6,408
GPU TELCOM SERVICES, INC. - 6,405
JERSEY CENTRAL POWER & LIGHT COMPANY - 19,840
METROPOLITAN EDISON COMPANY - 14,146
OHIO EDISON COMPANY 477,816 197,854
PENNSYLVANIA ELECTRIC COMPANY - 21,365
PENNSYLVANIA POWER COMPANY - 1,049
TOLEDO EDISON CAPITAL CORP. 26 -
WARRENTON RIVER TERMINAL, LTD. - 66
------- -------
TOTAL $479,273 $818,107
======= =======
---------------------------------------------------------------------------------------------------
18A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
---------------------------------------------------------------------------------------------------
SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES
-----------------------------------------------
---------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide balance of notes and accounts payable to each
associate company. Give description and amount of
miscellaneous current and accrued liabilities. Items less
than $10,000 may be grouped, showing the number of items in
each group.
---------------------------------------------------------------------------------------------------
BALANCE AT BALANCE AT
DESCRIPTION BEGINNING CLOSE OF
OF YEAR YEAR
---------------------------------------------------------------------------------------------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED
LIABILITIES
ACCRUED VACATION $18,030 $29,594
SEVERANCE - 13,481
OFFICERS' DEFERRED COMPENSATION - 9,310
PAYROLL ACCRUAL - 8,457
EMPLOYEE HEALTH AND OTHER BENEFITS - 8,188
UNCLAIMED PAYROLL AND A/P PAYMENTS - 260
PAYROLL WITHHOLDING (189) (572)
FIRSTENERGY STOCK OPTIONS - (215)
WORKERS' COMPENSATION - 28
SICK LEAVE - (11)
MSG CUSTOMER DEPOSITS 250 -
OTHER (588) 43
------ ------
TOTAL $17,503 $68,563
====== ======
---------------------------------------------------------------------------------------------------
19
ANNUAL REPORT OF FIRSTENERGY SERVICE 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.
--------------------------------------------------------------------------------
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Organization
------------
FirstEnergy Service Company (the Company or FECO) is a wholly-owned
subsidiary of FirstEnergy Corp.(FirstEnergy), a public utility holding
company.
Merger
------
On October 15, 2002, FirstEnergy filed with the Securities & Exchange
Commission (SEC) requesting authorization to consolidate all common
corporate services under FECO, to occur not later than June 1, 2003. On
June 1, 2003, GPU Service, Inc. (GPUS) merged into FECO. Personnel of
GPUS who provided corporate services to associate companies were
transferred to and became employees of FECO. Certain employees who
provided services only to one Utility Subsidiary were transferred from
GPUS to the appropriate Utility Subsidiary.
Regulation and Basis of Accounting
----------------------------------
As a subsidiary of FirstEnergy Corp., FECO is subject to regulation by
the SEC under the Public Utility Holding Company Act of 1935 (1935
Act).
The Company follows the Uniform System of Accounts for Mutual and
Subsidiary Service Companies prescribed by the SEC as amended effective
January 1, 1980.
The Company has no earnings since it primarily renders services at cost
to its parent company, FirstEnergy Corp. and other affiliates.
Use of Estimates
----------------
The financial statements are prepared in conformity with accounting
principles generally accepted in the United States (GAAP) which
requires management to make periodic estimates and assumptions that
affect the reported amounts of assets, liabilities, revenues and
expenses and the disclosure of contingent assets and liabilities.
Actual results could differ from these estimates.
19A
ANNUAL REPORT OF FIRSTENERGY SERVICE 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.
--------------------------------------------------------------------------------
Operating Revenues and Expenses
-------------------------------
Services rendered to both affiliated and unaffiliated companies are
provided at cost. The charges for services include no compensation for
the use of equity capital. The cost of services are determined on a
direct charge basis to the extent practicable and where not
practicable, on a reasonable basis of allocation for indirect costs.
Income Taxes
------------
The Company is included in the consolidated federal income tax return
with FirstEnergy Corp. and its subsidiaries. The Company records income
taxes in accordance with the liability method of accounting. Deferred
income taxes reflect the net tax effect of temporary differences
between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for tax purposes. Investment
tax credits, which were deferred when utilized, are being amortized
over the recovery period of the related property. Deferred income tax
liabilities related to tax and accounting basis differences and tax
credit carry-forward items are recognized at the statutory income tax
rates in effect when the liabilities are expected to be paid.
Property, Equipment and Depreciation
------------------------------------
Prop Property and equipment are recorded at cost. Depreciation is
provided on a straight-line basis at various rates over the estimated
lives of property included in plant in service (ranging from 2.6% to
3.0%).
2. SERVICE AGREEMENT
The Company has entered into agreements under which it renders services
at cost to FirstEnergy Corp. and its subsidiaries. The Company's
services include general executive, administrative services, business
development, call center, claims, communications, controllers,
corporate and shareholder services, corporate affairs and community
involvement, credit management, energy delivery and customer service,
economic development, enterprise risk management, governmental affairs,
human resources, industrial relations, information services, insurance
services, internal audit, investment management, investor relations,
legal, performance planning, rates and regulatory affairs, real estate,
supply chain, transmission & distribution technical services, treasury
and workforce development.
19B
ANNUAL REPORT OF FIRSTENERGY SERVICE 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.
--------------------------------------------------------------------------------
3. PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS
The FirstEnergy System companies, including FECO, participate in a
noncontributory defined benefit pension plan that covers substantially
all of its employees. The trusteed plans provide defined benefits based
on years of service and compensation levels.
FirstEnergy provides a minimum amount of noncontributory life insurance
to retired employees in addition to optional contributory insurance.
Health care benefits, which include certain employee contributions,
deductibles and copayments, are also available to retired employees,
their dependents and under certain circumstances, their survivors. The
Company recognizes the expected cost of providing other postretirement
benefits to employees and their beneficiaries and covered dependents
from the time employees are hired until they become eligible to receive
those benefits.
4. NOTES RECEIVABLE/NOTES PAYABLE
FECO administers the FirstEnergy Utility and Nonutility Money Pool. The
money pool is reported on FECO with a corresponding intercompany
receivable/payable to the appropriate company. The Money Pool balance
on FECO at any point in time primarily represents timing differences
between the disbursement of funds from the money pool and the funds
clearing the bank. An adjustment is not made to the appropriate company
until the funds have cleared. Under the Utility Money Pool agreement,
short-term funds are available from the following sources for
short-term loans to the Utility Subsidiaries from time to time:
(1)surplus funds in the treasuries of the Utility Money Pool
participants other than FirstEnergy; (2)surplus funds in the treasury
of FirstEnergy; and (3)proceeds from bank borrowings by Utility Money
Pool participants the Utility Subsidiaries for loan to the Utility
Money Pool. Utility Money Pool participants that borrow would borrow
pro rata from each company that lends, in the proportion that the total
amount loaned by each such lending company bears to the total amount
then loaned through the Utility Money Pool.
The Nonutility Money Pool is operated on the same terms and conditions
as the Utility Money Pool, except that FirstEnergy funds made available
to the two pools are made available to the Utility Money Pool first and
thereafter to the Nonutility Money Pool.
The interest rate charged for the Utility Money Pool and the Nonutility
Money Pool at December 31, 2003 were 1.6529% and 1.44162%,
respectively. Rates are calculated as outlined in the June 30, 2003
FirstEnergy Corp. order on intrasystem financing and related
transactions. Loan balances under the Money Pool agreement as of
December 31, 2003 are as follows (dollars in thousands):
19C
ANNUAL REPORT OF FIRSTENERGY SERVICE 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.
--------------------------------------------------------------------------------
Note Receivable/
(Notes Payable)
----------------
FIRSTENERGY CORP. $(1,770,761)
FIRSTENERGY SOLUTIONS CORP. 427,977
FIRSTENERGY GENERATION CORP. 627,482
FIRSTENERGY NUCLEAR OPERATING COMPANY (53,954)
GPU NUCLEAR, INC. 2,863
AMERICAN TRANSMISSION SYSTEMS. INC. (105,528)
FIBER VENTURE EQUITY, INC. (32,983)
FIRSTENERGY TELECOMMUNICATIONS CORP. 1,090
CENTERIOR ENERGY SERVICES, INC. (795)
WARRENTOWN RIVER TERMINAL, LTD. (200)
FIRSTENERGY FACILITIES SERVICE GROUP LLC 11,655
FELHC, INC. (49)
GPU TELECOM SERVICES, INC. 41,161
MARBEL ENERGY CORPORATION (27)
GPU CAPITAL, INC. 852,314
MYR GROUP, INC. (2,965)
THE CLEVELAND ELECTRIC ILLUMINATING CO. 169,079
JERSEY CENTRAL POWER & LIGHT COMPANY 230,985
METROPOLITAN EDISON COMPANY 54,868
OHIO EDISON COMPANY (365,205)
PENNSYLVANIA ELECTRIC COMPANY 78,510
FIRSTENERGY VENTURES CORP 6,897
FIRSTENERGY PROPERTIES, INC. (24,203)
PENNSYLVANIA POWER COMPANY 11,334
THE TOLEDO EDISON COMPANY 285,918
----------
TOTAL $ 445,463
==========
--------------------------------------------------------------------------------
20
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
SCHEDULE XV
-----------
STATEMENT OF INCOME
-------------------
--------------------------------------------------------------------------------
ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR
--------------------------------------------------------------------------------
INCOME
------
457 Services rendered to associate companies $491,591 $665,800
458 Services rendered to nonassociate
companies - -
421 Miscellaneous income or loss 3,955 1,942
------- --------
Total Income $495,546 $667,742
------- -------
EXPENSE
------
920 Salaries and wages 134,851 128,585
921 Office supplies and expenses 85,546 240,178
922 Administrative expense transferred -
credit - -
923 Outside services employed 63,331 32,106
924 Property insurance 4,133 408
925 Injuries and damages 4,493 2,043
926 Employee pensions and benefits 104,703 178,371
928 Regulatory commission expense 755 2,728
930.1 General advertising expenses 10,049 1,634
930.2 Miscellaneous general expenses 13,180 13,193
931 Rents 9,064 8,801
932 Maintenance of structures and equipment 19,203 -
403 Depreciation and amortization expense 37,570 34,154
408 Taxes other than income taxes 14,660 11,370
409 Income taxes (25,125) (3,726)
410 Provision for deferred income taxes 23,011 (2,402)
411 Provision for deferred income taxes -
credit (2,475) -
411.5 Investment tax credit - -
426.1 Donations 2,932 2,627
426.5 Other deductions (6,698) 9,862
427 Interest on long-term debt 1,447 2,783
430 Interest on debt to associate companies 1,215 2,391
431 Other interest expense (299) 2,636
-------- -------
Total Expense $495,546 $667,742
------- -------
Net Income or (Loss) $ - $ -
======= =======
--------------------------------------------------------------------------------
21
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
--------------------------------------------------------------------------------------------------------------
ANALYSIS OF BILLING
-------------------
ASSOCIATE COMPANIES
ACCOUNT 457
--------------------------------------------------------------------------------------------------------------
DIRECT* INDIRECT* COMPENSATION TOTAL
COSTS COSTS FOR USE AMOUNT
NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED
------- ------- ----------
457-1 457-2 457-3
--------------------------------------------------------------------------------------------------------------
ADVANCED TECHNOLOGIES DEVELOPMENT CORP. $ 693 $ 331 $ - $ 1,024
AMERICAN TRANSMISSION SYSTEMS, INC. 3,444 18,519 - 21,963
CENTERIOR ENERGY SERVICES, INC. 5 - - 5
CLEVELAND ELECTRIC ILLUMINATING COMPANY (24) 58,480 - 58,456
FELHC, INC. 1 - - 1
FIBER VENTURE EQUITY, INC. 7 25 - 32
FIRST COMMUNICATIONS, LLC 31 - - 31
FIRSTENERGY CORP. 5,664 21,709 - 27,373
FIRSTENERGY FACILITIES SERVICES GROUP, LLC (59) 557 - 498
FIRSTENERGY GENERATION CORP. 4,198 21,998 - 26,196
FIRSTENERGY NUCLEAR OPERATING CO. 9,507 22,566 - 32,073
FIRSTENERGY PROPERTIES, INC. 77 339 - 416
FIRSTENERGY SOLUTIONS CORP. 5,394 11,657 - 17,051
FIRSTENERGY TELECOMMUNICATIONS CORP. 169 188 - 357
FIRSTENERGY VENTURES CORP. (5) 154 - 149
GPU CAPITAL, INC. 1,038 534 - 1,572
GPU DIVERSIFIED HOLDINGS, LLC 10 12 - 22
GPU POWER, INC. 523 210 - 733
GPU NUCLEAR, INC. 8 - - 8
GPU SERVICE, INC. - 31,906 - 31,906
GPU TELCOM SERVICES, INC. 1,316 1,412 - 2,728
JERSEY CENTRAL POWER & LIGHT COMPANY 15,605 47,455 - 63,060
MARBEL ENERGY CORP. 33 294 - 327
METROPOLITAN EDISON COMPANY 7,371 23,328 - 30,699
MYR GROUP, INC. 6 13 - 19
OHIO EDISON COMPANY 2,026 93,620 - 95,646
PENNSYLVANIA ELECTRIC COMPANY 6,880 26,757 - 33,637
PENNSYLVANIA POWER COMPANY 840 11,807 - 12,647
TOLEDO EDISON COMPANY 932 32,002 - 32,934
WARRENTON RIVER TERMINAL, LTD. 1 27 - 28
0 ------ ------- ---- -------
TOTAL $65,691 $425,900 $ - $491,591
====== ======= ==== =======
* The accounting system utilized prior to the implementation of SAP on June
1, 2003, did not have the capability to capture direct and indirect
charging. Therefore, the split between direct and indirect may not reflect
actual results.
--------------------------------------------------------------------------------------------------------------
22
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
----------------------------------------------------------------------------------------------------------------------
ANALYSIS OF BILLING
-------------------
NONASSOCIATE COMPANIES
ACCOUNT 458
--------------------------------------------------------------------------------------------------------------------------
DIRECT INDIRECT COMPENSATION EXCESS
COSTS COSTS FOR USE OR
NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL DEFICIENCY TOTAL
------- ------- ---------- TOTAL --------- AMOUNT
458-1 458-2 458-3 COST 458-4 BILLED
--------------------------------------------------------------------------------------------------------------------------
NONE
----- --- --- ----- ----- -----
TOTAL $ - $ - $ - $ - $ - $ -
= ===== === === ===== ===== =====
--------------------------------------------------------------------------------------------------------------------------
INSTRUCTION: Provide a brief description of the services rendered to each nonassociated company:
N/A
--------------------------------------------------------------------------------------------------------------------------
23
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
----------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVI
------------
ANALYSIS OF CHARGES FOR SERVICE
-------------------------------
ASSOCIATE AND NONASSOCIATE COMPANIES
------------------------------------
----------------------------------------------------------------------------------------------------------------------------
ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES
------------------------- ----------------------------
DIRECT INDIRECT DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL
----------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 30,930 $103,921 $134,851 - - -
921 OFFICE SUPPLIES & EXPENSES 22,402 63,144 85,546 - - -
922 ADMINISTRATIVE EXPENSE TRANSFERRED - - - - - -
CREDIT
923 OUTSIDE SERVICES 8,877 54,454 63,331 - - -
924 PROPERTY INSURANCE - 4,133 4,133 - - -
925 INJURIES AND DAMAGES - 4,493 4,493 - - -
926 EMPLOYEE PENSIONS AND BENEFITS 31 104,672 104,703 - - -
928 REGULATORY COMMISSION EXPENSE 36 719 755 - - -
930.1 GENERAL ADVERTISING EXPENSES 269 9,780 10,049 - - -
930.2 MISCELLANEOUS GENERAL EXPENSES 1,828 11,352 13,180 - - -
931 RENTS 227 8,837 9,064 - - -
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 1,852 17,351 19,203 - - -
403 DEPRECIATION AND AMORTIZATION EXPENSE 3 37,567 37,570 - - -
408 TAXES OTHER THAN INCOME TAXES 1 14,659 14,660 - - -
409 INCOME TAXES - (25,125) (25,125) - - -
410 PROVISION FOR DEFERRED INCOME TAXES - 23,011 23,011 - - -
411 PROVISION FOR DEFERRED INCOME TAXES - (2,475) (2,475) - - -
CREDIT
411.5 INVESTMENT TAX CREDIT - - - - - -
426.1 DONATIONS 2 2,930 2,932 - - -
426.5 OTHER DEDUCTIONS - (6,698) (6,698) - - -
427 INTEREST ON LONG-TERM DEBT - 1,447 1,447 - - -
431 OTHER INTEREST EXPENSE - (299) (299) - - -
----------------------------------------------------------------------------------------------------------------------------
INSTRUCTION: Total cost of service will equal
for associate and nonassociate
companies the total amount billed
under their separate analysis of
billing schedules.
----------------------------------------------------------------------------------------------------------------------------
TOTAL EXPENSES 66,458 427,873 494,331 - - -
-------------------------------------------------------------------
COMPENSATION FOR USE OF EQUITY CAPITAL - - - - - -
-------------------------------------------------------------------
430 INTEREST ON DEBT TO ASSOC. COMPANIES - 1,215 1,215 - - -
-------------------------------------------------------------------
TOTAL COST OF SERVICE $ 66,458 $429,088 $495,546 - - -
===================================================================
TOTAL CHARGES FOR SERVICE
-------------------------
DIRECT INDIRECT
DESCRIPTION OF ITEMS COST COST TOTAL
----------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 30,930 $103,921 $134,851
921 OFFICE SUPPLIES & EXPENSES 22,402 63,144 85,546
922 ADMINISTRATIVE EXPENSE TRANSFERRED - - -
CREDIT
923 OUTSIDE SERVICES 8,877 54,454 63,331
924 PROPERTY INSURANCE - 4,133 4,133
925 INJURIES AND DAMAGES - 4,493 4,493
926 EMPLOYEE PENSIONS AND BENEFITS 31 104,672 104,703
928 REGULATORY COMMISSION EXPENSE 36 719 755
930.1 GENERAL ADVERTISING EXPENSES 269 9,780 10,049
930.2 MISCELLANEOUS GENERAL EXPENSES 1,828 11,352 13,180
931 RENTS 227 8,837 9,064
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 1,852 17,351 19,203
403 DEPRECIATION AND AMORTIZATION EXPENSE 3 37,567 37,570
408 TAXES OTHER THAN INCOME TAXES 1 14,659 14,660
409 INCOME TAXES - (25,125) (25,125)
410 PROVISION FOR DEFERRED INCOME TAXES - 23,011 23,011
411 PROVISION FOR DEFERRED INCOME TAXES - - (2,475) (2,475)
CREDIT
411.5 INVESTMENT TAX CREDIT - - -
426.1 DONATIONS 2 2,930 2,932
426.5 OTHER DEDUCTIONS - (6,698) (6,698)
427 INTEREST ON LONG-TERM DEBT - 1,447 1,447
431 OTHER INTEREST EXPENSE - (299) (299)
----------------------------------------------------------------------------------------
INSTRUCTION: Total cost of service will equal
for associate and nonassociate
companies the total amount billed
under their separate analysis of
billing schedules.
----------------------------------------------------------------------------------------
TOTAL EXPENSES 66,458 427,873 494,331
------------------------------
COMPENSATION FOR USE OF EQUITY CAPITAL - - -
------------------------------
430 INTEREST ON DEBT TO ASSOC. COMPANIES - 1,215 1,215
------------------------------
TOTAL COST OF SERVICE $ 66,458 $429,088 $495,546
==============================
24
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
-----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
-----------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------
ENERGY
TOTAL PRESIDENT DELIVERY & BUSINESS
DESCRIPTION OF ITEMS AMOUNT CEO & COO CUST. SERVICE DEVELOPMENT
-----------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 134,851 $ 1,575 $ 233 $ 36,063 $1,061
921 OFFICE SUPPLIES AND EXPENSES 85,546 1,086 332 15,480 215
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 63,331 1,863 758 19,070 221
924 PROPERTY INSURANCE 4,133
925 INJURIES AND DAMAGES 4,493 1
926 EMPLOYEE PENSIONS AND BENEFITS 104,703 7
928 REGULATORY COMMISSION EXPENSE 755 439
930.1 GENERAL ADVERTISING EXPENSES 10,049 254
930.2 MISCELLANEOUS GENERAL EXPENSES 13,180 2 68 576 2
931 RENTS 9,064 (1) (1) 55 (2)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 19,203 52
403 DEPRECIATION AND AMORTIZATION EXPENSE 37,570
408 TAXES OTHER THAN INCOME TAXES 14,660
409 INCOME TAXES (25,125)
410 PROVISION FOR DEFERRED INCOME TAXES 23,011
411 PROVISION FOR DEFERRED INCOME TAXES - (2,475)
CREDIT
411.5 INVESTMENT TAX CREDIT -
426.1 DONATIONS 2,932 8
426.5 OTHER DEDUCTIONS (6,698) 21 37 3
427 INTEREST ON LONG-TERM DEBT 1,447
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 1,215
431 OTHER INTEREST EXPENSE (299)
INSTRUCTION: Indicate each department or service function.
(See Instruction 01-3 General Structure of
Account System: Uniform System Account)
---------------------------------------------------------------------
TOTAL EXPENSES $ 495,546 $ 4,546 $ 1,390 $ 72,042 $1,500
=====================================================================
25
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
----------------------------------------------------------------------
FEDERAL STATE TECHNOLOGY &
GOVERNMENT GOVERNMENT SUPPORT INFORMATION SUPPLY
DESCRIPTION OF ITEMS AFFAIRS AFFAIRS SERVICES TECHNOLOGY CHAIN
------------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 230 $ 317 $ 392 $ 37,512 $10,768
921 OFFICE SUPPLIES AND EXPENSES 374 242 1,169 43,972 2,955
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 896 1,050 8,107 1,361
924 PROPERTY INSURANCE
925 INJURIES AND DAMAGES
926 EMPLOYEE PENSIONS AND BENEFITS 193 9
928 REGULATORY COMMISSION EXPENSE 21
930.1 GENERAL ADVERTISING EXPENSES 3 15
930.2 MISCELLANEOUS GENERAL EXPENSES 1 8 62 200 31
931 RENTS (1) 57 (11)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 19,137
403 DEPRECIATION AND AMORTIZATION EXPENSE
408 TAXES OTHER THAN INCOME TAXES
409 INCOME TAXES
410 PROVISION FOR DEFERRED INCOME TAXES
411 PROVISION FOR DEFERRED INCOME TAXES -
CREDIT
411.5 INVESTMENT TAX CREDIT
426.1 DONATIONS
426.5 OTHER DEDUCTIONS 390 306 1 1
427 INTEREST ON LONG-TERM DEBT
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
431 OTHER INTEREST EXPENSE
INSTRUCTION: Indicate each department or service function.
(See Instruction 01-3 General Structure of
Account System: Uniform System Account)
--------------------------------------------------------------------
TOTAL EXPENSES $ 1,893 $ 1,938 $ 1,623 $ 109,200 $15,114
====================================================================
25A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
-----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
-----------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------
ADMIN SERVICES
FIRSTENERGY FIRSTENERGY /CORPORATE
DESCRIPTION OF ITEMS TECHNOLOGIES TELCOM LEGAL /REAL ESTATE CLAIMS
-----------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $1,222 $ 1,778 $ 2,310 $ 3,059 $ 369
921 OFFICE SUPPLIES AND EXPENSES 4,607 184 940 1,204 200
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 2,391 84 14,594 3,359 26
924 PROPERTY INSURANCE
925 INJURIES AND DAMAGES 316
926 EMPLOYEE PENSIONS AND BENEFITS 21
928 REGULATORY COMMISSION EXPENSE
930.1 GENERAL ADVERTISING EXPENSES (104)
930.2 MISCELLANEOUS GENERAL EXPENSES 136 3 56 1,457 216
931 RENTS (1) 1 (7) 5,083 (2)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 11
403 DEPRECIATION AND AMORTIZATION EXPENSE
408 TAXES OTHER THAN INCOME TAXES
409 INCOME TAXES
410 PROVISION FOR DEFERRED INCOME TAXES
411 PROVISION FOR DEFERRED INCOME TAXES -
CREDIT
411.5 INVESTMENT TAX CREDIT
426.1 DONATIONS
426.5 OTHER DEDUCTIONS 1 8
427 INTEREST ON LONG-TERM DEBT
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
431 OTHER INTEREST EXPENSE
INSTRUCTION: Indicate each department or service function.
(See Instruction 01-3 General Structure of
Account System: Uniform System Account)
-----------------------------------------------------------------
TOTAL EXPENSES $8,252 $ 2,050 $ 18,217 $ 14,194 $ 809
=================================================================
25B
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
-----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
--------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------
FINANCE & CORPORATE INVESTOR
DESCRIPTION OF ITEMS PLANNING CONTROLLER TREASURY RISK RELATIONS
-----------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 181 $ 7,413 $ 517 $ 440 $ 196
921 OFFICE SUPPLIES AND EXPENSES 1,183 3,809 346 29 91
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 1,186 4,086 24 231 104
924 PROPERTY INSURANCE 2,443 1,690
925 INJURIES AND DAMAGES 596 1,825
926 EMPLOYEE PENSIONS AND BENEFITS 1,997
928 REGULATORY COMMISSION EXPENSE 46
930.1 GENERAL ADVERTISING EXPENSES
930.2 MISCELLANEOUS GENERAL EXPENSES 2,904 57 2
931 RENTS (1) (11) (5) (3) (1)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 3
403 DEPRECIATION AND AMORTIZATION EXPENSE 37,570
408 TAXES OTHER THAN INCOME TAXES 14,660
409 INCOME TAXES (25,125)
410 PROVISION FOR DEFERRED INCOME TAXES 23,005 6
411 PROVISION FOR DEFERRED INCOME TAXES - (2,475)
CREDIT
411.5 INVESTMENT TAX CREDIT
426.1 DONATIONS
426.5 OTHER DEDUCTIONS 65
427 INTEREST ON LONG-TERM DEBT
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 1,215
431 OTHER INTEREST EXPENSE (3,378)
INSTRUCTION: Indicate each department or service function.
(See Instruction 01-3 General Structure of
Account System: Uniform System Account)
------------------------------------------------------------------
TOTAL EXPENSES $ 2,549 $ 68,823 $ 888 $ 4,269 $ 392
==================================================================
25C
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------
RATES &
INTERNAL REGULATORY INVESTMENT PERFORMANCE ADMINISTRATIVE
DESCRIPTION OF ITEMS AUDIT AFFAIRS MANAGEMENT PLANNING SERVICES
------------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 766 $ 1,539 $ 191 $ 186 $ 106
921 OFFICE SUPPLIES AND EXPENSES 80 87 (30) (5) 15
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 271 378 56 226
924 PROPERTY INSURANCE
925 INJURIES AND DAMAGES
926 EMPLOYEE PENSIONS AND BENEFITS
928 REGULATORY COMMISSION EXPENSE
930.1 GENERAL ADVERTISING EXPENSES
930.2 MISCELLANEOUS GENERAL EXPENSES 1 2 1 3
931 RENTS (1) (5) (1) (1)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT
403 DEPRECIATION AND AMORTIZATION EXPENSE
408 TAXES OTHER THAN INCOME TAXES
409 INCOME TAXES
410 PROVISION FOR DEFERRED INCOME TAXES
411 PROVISION FOR DEFERRED INCOME TAXES -
CREDIT
411.5 INVESTMENT TAX CREDIT
426.1 DONATIONS
426.5 OTHER DEDUCTIONS
427 INTEREST ON LONG-TERM DEBT
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
431 OTHER INTEREST EXPENSE
INSTRUCTION: Indicate each department or service function.
(See Instruction 01-3 General Structure of
Account System: Uniform System Account)
---------------------------------------------------------------------
TOTAL EXPENSES $ 1,117 $ 2,001 $ 217 $ 406 $ 124
=====================================================================
25D
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-----------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
-------------
SCHEDULE OF EXPENSE DISTRIBITION
BY
DEPARTMENT OR SERVICE FUNCTION
-----------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------
CORP.
AFFAIRS &
COMMUNITY HUMAN
DESCRIPTION OF ITEMS INVOLVEMENT RESOURCES COMMUNICATION
-----------------------------------------------------------------------------------------------------------------------------------
920 SALARIES AND WAGES $ 233 $ 24,824 $ 1,370
921 OFFICE SUPPLIES AND EXPENSES 31 6,654 296
922 ADMINISTRATIVE EXPENSE TRANSFERRED -
CREDIT
923 OUTSIDE SERVICES 2,983 6
924 PROPERTY INSURANCE
925 INJURIES AND DAMAGES 1,755
926 EMPLOYEE PENSIONS AND BENEFITS 102,476
928 REGULATORY COMMISSION EXPENSE 249
930.1 GENERAL ADVERTISING EXPENSES 3,106 6,775
930.2 MISCELLANEOUS GENERAL EXPENSES 366 7,024 2
931 RENTS (1) 3,929 (5)
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT
403 DEPRECIATION AND AMORTIZATION EXPENSE
408 TAXES OTHER THAN INCOME TAXES
409 INCOME TAXES
410 PROVISION FOR DEFERRED INCOME TAXES
411 PROVISION FOR DEFERRED INCOME TAXES -
CREDIT
411.5 INVESTMENT TAX CREDIT
426.1 DONATIONS 1,847 1,077
426.5 OTHER DEDUCTIONS 229 (7,473) (287)
427 INTEREST ON LONG-TERM DEBT 1,447
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES
431 OTHER INTEREST EXPENSE 3,079
INSTRUCTION: Indicate each department or service function. (See
Instruction 01-3 General Structure of Account System:
Uniform System Account)
------------------------------------------------
TOTAL EXPENSES $ 2,705 $ 151,130 $ 8,157
================================================
-----------------------------------------------------------------------------------------------------------------------------------
26
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
---------------------------------
ACCOUNT 920
-------------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL SALARY EXPENSE
------------------------------------------------------
INCLUDED IN AMOUNTS BILLED TO NUMBER
--------------------------------------- PERSONNEL
TOTAL PARENT OTHER NON END OF
NAME OF DEPARTMENT AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
-------------------------------------------------------------------------------------------------------------------------
CEO $ 1,575 $ 127 $ 1,448 - 3
President & COO 233 17 216 - 2
Energy Delivery & Customer 36,063 - 36,063 - 1,114
Service
Business Development 1,061 567 494 - 20
Federal Governmental Affairs 230 217 13 - 5
State Government Affairs 317 317 - - 8
Technology Support Services 392 - 392 - 11
Information Technology 37,512 588 36,924 - 709
Supply Chain 10,768 1 10,767 - 156
FirstEnergy Technologies 1,222 3 1,219 - 22
FirstEnergy Telecom 1,778 - 1,778 - 24
Legal 2,310 96 2,214 - 28
Admin Services/Corp/Real Estate 3,059 500 2,559 - 145
Claims 369 9 360 - 13
Finance & Planning 181 13 168 - 10
Controller 7,413 536 6,877 - 124
Treasury 517 36 481 - 26
Corporate Risk 440 27 413 - 17
Investor Relations 196 196 - - 4
Internal Auditing 766 19 747 - 26
Rates & Regulatory Affairs 1,539 1 1,538 - 46
Investment Management 191 - 191 - 3
Performance Planning 186 14 172 - 7
Administrative Services 106 8 98 - 1
Corp. Affairs and Community 233 - 233 - 8
Involvement
Human Resources 24,824 21 24,803 - 123
Communications 1,370 23 1,347 - 28
-------------------------------------------------------------------------------------------------------------------------
TOTAL $134,851 $3,336 $131,515 - 2,683
======= ===== ======= =====
-------------------------------------------------------------------------------------------------------------------------
27
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Legal
-----
Akin Gump Strauss Hauer & Legal services related to August 14 N/A $3,773
Feld LLP Blackout, shareholder class action
lawsuit, Midwest ISO-FERC
Thelen Reid & Priest LLP Legal services related to JCP&L's Base N/A 2,379
Rate Case, disposition of ownership
Interests in FUCO
Porter Wright Morris & Legal services related to the New N/A 2,055
Arthur LLP Source Review Litigation
Calfee, Halter & Griswold LLP Legal services related to various N/A 975
system wide issues
Hunton & Williams Legal services related to NSR N/A 890
Litigation
Ryan Russell Ogden & Legal services related to general N/A 844
Seltzer LLP regulatory matters
Morgan Lewis & Bockius LLP Legal services related to Andrew N/A 843
Siemaszko v. FirstEnergy Nuclear
Operating Company, nuclear insurance
claims
Jones Day Reavis & Pogue Legal services related system wide N/A 828
regulatory advice, EI UK Holdings,
Inc. Midlands sale
Roetzel & Andress Legal services related to various N/A 673
litigation's
Lowenstein Sandler PC Legal services related to Muise & N/A 415
Tzannetakis v. JCP&L litigation
27A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Legal (continued)
-----------------
Brouse McDowell Legal services related to FirstEnergy N/A $ 327
Solutions/Enron/GPU Energy
Balch & Bingham LLP Legal services related to Standard N/A 319
Market Design, FERC's Transmission
Pricing Policy
Thompson Hine & Flory LLP Legal services related to Federal N/A 317
Appeals Protest, Sammis New Source
Review
Keefer Wood Allen & Rahal LLP Legal services related to Cleveland N/A 276
Electric Illuminating Company/Toledo
Edison Company 1997 PURTA Tax
Litigation
Squire Sanders & Dempsey LLP Legal services related to Perry Plant N/A 212
Tax 1994-1996, Lakeshore 1997-1999
Real Prop.
Kirkpatrick & Lockhart LLP Legal services related to Real Estate N/A 192
Tax Assessment Appeals
Saul Ewing Legal services related to Rockchester N/A 129
Gas & Electric
Genova Burns & Vernoia Legal services related General Labor & N/A 106
Employment Law Counsel
Various Payees (Under $100,000) N/A (2,028)
--------
Sub-total $ 13,525
--------
27B
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services
---------------------------
OSI Outsourcing Services, Inc. Services related to call center N/A $ 5,712
operations
GE Energy Services Installation of GenGauge, Optifire and N/A 3,605
DataFuser at Sammis, Mansfield and
Burger Plants. Services related to
Outage Management, August 14 Blackout
Deloitte Consulting Consulting services related to SAP N/A 3,028
Implementation project, Overhead Cost
Analysis Project
Adecco Employment Services Temporary staffing services N/A 1,921
Alstom EAI Corporation Professional services related to N/A 1,803
various IT projects
SAP Public Services, Inc. Professional services related to N/A 1,735
various IT projects
Hewitt Associates LLC Consulting services related to N/A 1,460
Strategic Benefits Redesign, Talent
Management Project, Employee engagement,
and Value Proposition Project
McKinsey & Company Professional services related to the N/A 1,312
Continuous Improvement effort, Capital
and OTL Cost Reduction Study
Chris Talarico & Assoc.,Inc. Temporary staffing services N/A 1,196
Greater Cleveland Growth Assoc. Economic development program N/A 1,033
Computer Task Group, Inc. Provide IT contractors N/A 1,004
27C
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
Morgan Stanley & Company, Inc. Consulting services related to Project N/A $ 975
Gage
Honeywell DMC Services, Inc. Provide customer support and energy N/A 915
efficiency services
Bearingpoint Professional services related to IBPP N/A 909
Project.
Pantellos Group Limited Provide supply chain services N/A 874
Career Connections IT contractors related to Customer N/A 784
Care Services
Complete Personnel Logistics Temporary staffing services N/A 599
AON Consulting Consulting services related to Health N/A 542
& Welfare Benefit Program
McManus and Miles Incorporated Advisory services related to N/A 534
application of FIN 46
Halls Exclusive Courier Service Courier services N/A 509
Complete Payroll Mgmt, Inc. Temporary staffing services N/A 467
John R Santee Telecommunication services in N/A 433
connection with data network services
and voice network services
Community Action Committee Services related to Low Income Usage N/A 429
Reduction Program
27D
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
--------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
EAM Associates, Inc. Provide home energy services N/A $ 408
Herman Miller Workplace Office furniture N/A 397
Resource
Booth and Associates, Inc. Audit related to NJBPU Docket No. N/A 350
EX02120950
American Payment Systems, Inc. Payment services for remittance center N/A 347
Market Reach Strategies LLC Provide customized energy strategies N/A 340
Marston & Marston, Inc. Professional services related to N/A 338
Carbon Preliminary Evaluation
Unisys Corporation IT services related to remittance N/A 316
center
Thompson Electric, Inc. Provide electrical contracting N/A 311
services
Sears Roebuck & Company Services related to Low Income Usage N/A 297
Reduction Program
SBC Global Services, Inc. Advanced business telephone services N/A 281
Maxcom, Inc. Provide telecommunication services N/A 272
Sapphire Technologies Provide IT contractors N/A 266
27E
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
Arthur Andersen LLP Services related to OES Capital N/A $ 259
Ohio dealer in intangibles refund
claims
Twenty-First Century Provide high volume call answering N/A 235
services
Allguard Security, Inc. Contract security guard services N/A 232
Roth Bros., Inc. HVAC service A 232
ECAR, Inc. Related to East Central Area N/A 226
Reliability Coordination Agreement
RHI Management Resources Accounting and financial professionals N/A 221
temporary staffing services
Dollar Energy Fund, Inc. Energy consulting services N/A 212
MRS-Energy LLC Provide customized energy strategies N/A 212
Environmental Conditioning HVAC services N/A 200
FTI Consulting, Inc. Professional services related to the N/A 182
USA et al v. Ohio Edison Company
Gabel Associates Related to BPU investigation N/A 180
Allianceone Accounts receivable management services N/A 170
27F
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
Equifax Credit info Services, Credit information services in N/A $ 166
Inc. connection with positive ID and
information exchange regarding Revenue
Operations
Utility Collections LTD Collection services N/A 165
Davinci Systems Provide IT consulting services N/A 161
Precision Environmental Co. Provide engineering and environmental N/A 161
services
South Central Community Services related to Low Income Usage N/A 143
Action Reduction Program
Balch & Bingham LLP Professional services related to N/A 143
Federal Governmental Affairs
Pricewaterhouse Coopers LLP Pension plan audit and Sarbanes-Oxley N/A 143
advisory services
Conger & Elsea, Inc. Professional services related to N/A 141
August 14 Blackout
27G
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
--------------------------------------
KEMA Consulting Professional services related to N/A $ 139
August 14 Blackout and T&D technical
consulting
Holland & Knight LLP Professional services related to N/A 137
Federal Governmental Affairs
Pure Energy Services related to Low Income Usage N/A 135
Reduction Program
GE International Professional services related to N/A 134
August 14 Blackout
Ohio Transformer Transformer oil N/A 132
processing/reconditioning
Hewlett Packard Co. IT hardware/software N/A 130
Schaad Detective Agency, Inc. Contract security guard services N/A 129
Syntegra Maintenance services related to EMS N/A 127
System
Heavyweights Incorporated Regulatory consulting services N/A 125
27H
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
Andalex, Inc. Telelanguage services N/A $ 124
Linarellis Village Center Services related to Low Income Usage N/A 119
Reduction Program
Treasurer-State of New Jersey Administration related to the NJ Clean N/A 119
Energy Program
Magrann Associates Energy consulting, engineering and N/A 119
other related services
Harrons Home Center Services related to Low Income Usage N/A 117
Reduction Program
Opex Corporation Provide mail automation services for N/A 117
remittance processing
Comsys Information Technology IT consulting services N/A 117
Services
Towers Perrin Consulting services related to N/A 114
executive compensation
Tableland Services, Inc. Services related to Low Income Usage N/A 114
Reduction Program
27I
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-------------------------------------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one
payee and included within one subaccount is less than $100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-------------------------------------------------------------------------------------------------------------------------
Other Professional Services (continued)
---------------------------------------
Cashpoint Payment services for remittance center N/A $ 112
Granau Company, Inc. Provide facility services N/A 110
Ajilon Consulting LLC Provide IT contractors N/A 109
Jefferson Wells International, Consulting services related to Internal N/A 108
Inc. auditing function.
J W Didado Electric, Inc. HVAC services N/A 108
Vocon Design, Inc. Facility planning services N/A 106
Seese Sveda Construction Co. General construction services N/A 105
Calfee Halter Professional services related to N/A 105
Federal Governmental Affairs
Capital Public Affairs, Inc. Monitors and implements legislative N/A 105
and regulatory initiatives
27J
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
-----------------------------------------------------------------------------------------------
OUTSIDE SERVICES EMPLOYED
-------------------------
ACCOUNT 923
-----------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate
amounts paid to any one payee and included within one subaccount is less than
$100,000, 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
FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT
ASSOCIATE
-----------------------------------------------------------------------------------------------
Other Professional Services
(continued)
Sungard CSS Remote processing services N/A $ 101
Various Others (Under $100,000) 7,003
-------
Sub-total $49,806
------
Grand Total $63,331
======
-----------------------------------------------------------------------------------------------
28
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
EMPLOYEE PENSIONS AND BENEFITS
------------------------------
ACCOUNT 926
-----------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of each pension plan and benefit program
provided by the service company. Such listing should be limited
to $25,000.
--------------------------------------------------------------------------------
DESCRIPTION AMOUNT
--------------------------------------------------------------------------------
ACCRUED VACATION $ 2,020
EDUCATIONAL ASSISTANCE 289
EMPLOYEE SAVINGS PLAN (1,903)
EMPLOYEE STOCK OPTION PLAN 6,852
EXECUTIVE INCENTIVE COMPENSATION PLAN 2,039
LIFE INSURANCE 2,838
LONG-TERM DISABILITY 2,005
MEDICAL & DENTAL INSURANCE 50,454
PENSIONS 38,655
RELOCATION (1,843)
SEVERANCE 2,161
OTHER BENEFITS 1,136
-------
TOTAL $104,703
=======
--------------------------------------------------------------------------------
29
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
ADVERTISING GENERAL - AMERICAN PRINTING, INC. $ 194
GOODWILL, IMAGE, DIVERSIFIED MEDIA GROUP LLC 148
INSTITUTIONAL, INFOR- S GROUP, INC. 140
MATIONAL AND INSTRUC- THE PANNIER CORPORATION 89
TIONAL, YELLOW PAGES, PRODUCER'S ASSOCIATES, INC. 75
PROMOTIONAL TMP WORLDWIDE 73
CONSOLIDATED GRAPHICS GROUP, INC. 62
ARTISTS, INC. 55
COOK GRAPHIC CONSULTING 50
SMILEY HANCHULAK, INC. 44
BELAIRE PRODUCTS, INC. 41
PHILADELPHIA SIGN COMPANY 28
DAVIS PRINTING COMPANY 24
PRECISION PRINTING 20
COCHRAN PUBLIC RELATIONS 18
CAFE 16
PR NEWSWIRE 16
BALLY'S PARK PLACE CASINO & RESORT 16
AUSTIN PRINTING COMPANY, INC. 15
NORTHEAST PROJECTIONS, INC. 13
ALLIANCE COUNTRY CLUB 11
ROHRICH CORPORATION 10
READING PHILLIES BASEBALL CLUB 10
MENDIO PUBLISHING SERVICE 10
THE VETERAN JOURNAL INCORPORATED 10
STAR PRINTING COMPANY INC. 9
ANDERSON GRAPHICS INC. 8
SCHWELIK STUDIOS 7
JOE WILLIAMS COMMUNICATIONS, INC. 6
OFFICE BUILDING MAGAZINE 5
REPLAY NEWS 5
WJET-TV 5
MORRIS COUNTY CHAMBER OF COMMERCE 5
NATIONAL BLACK REVIEW INCORPORATED 5
29A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
ADVERTISING GENERAL CULVER COMPANY INCORPORATED 5
GOODWILL, IMAGE, HERSHEY ENTERTAINMENT & RESORT CO. 4
INSTITUTIONAL, INFOR- HALCYON BUSINESS PUBLICATION, INC. 4
MATIONAL AND INATRUC- TRAYNORKIRK AND COMPANY 4
TIONAL, YELLOW PAGES, TRADE COMMERCE 3
PROMOTIONAL (CONTINUED) PARKER & PARTNERS MARKETING RES, LLC 3
LOWRY LITHOGRAPH COMPANY 3
THE CENTER FOR GREAT EXPECTATIONS 3
NEW JERSEY COUNCIL ON THE ARTS 3
JERSEY BATTERED WOMEN'S SERVICE, INC. 3
ERIE PHILHARMONIC 3
Various payees under $3,000 40
DISPLAYS DOWNING ENTERPRISES, INC. 45
INDUSTRIAL VIDEO 3
NORTHEAST PROJECTIONS, INC. 3
Various payees under $3,000 9
PUBLIC RELATIONS-RADIO, YORK NEWSPAPER COMPANY N.I.E. 4
TV, VIDEO AND PRINT YORK NEWSPAPER COMPANY 25
WZOO-FM CLEAR CHANNEL 3
WZAK-FM RADIO 11
WYSE ADVERTISING INC. 6
WYFM CUMULUS BROADCASTING 7
WXKR CUMULUS BROADCASTING-TOLEDO 4
WWWM CUMULUS BROADCASTING-TOLEDO 7
WVNO 3
WVKS FM JACOR BROADCASTING TOLEDO 5
WTPA CUMULUS HARRISBURG 19
WTOL TV 10
WSPD CLEAR CHANNEL TOLEDO 4
WSOX-FM 7
WRVF FM 15
WRQN CUMULUS BROADCASTING-TOLEDO 6
29B
--------------------------------------------------------------------------------
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
PUBLIC RELATIONS - RADIO, WRFY-FM CLEAR CHANNEL 22
TV, VIDEO AND PRINT WQXK CUMULUS BROADCASTING 6
(CONTINUED) WQXA-FM CITADEL COMMUNICATIONS 4
WQXA FM-HOT 105.7 4
WQMX FM 8
WQAL-FM 13
WPRR RADIO 4
WOWQ-FM 3
WNWV RADIO 14
WNNK-FM CUMULUS 15
WNCX 13
WNCD 3
WMXY-FM 5
WMRN AM 4
WMJI-FM 16
WKYE FM 6
WKST 4
WKNR-AM RADIO 10
WKKO CUMULUS BROADCASTING-TOLEDO 11
WIOV-REGENT COMMUNICATIONS 6
WIOT FM 6
WILQ/BACKYARD BROADCASTING 4
WGAR RADIO FM 8
WEOL RADIO 5
WDOK 18
WCPZ FM - CLEAR CHANNEL 4
WAPS 91.3FM 5
WAKR - AM 3
VISIONARIES OF HUMANITY 7
VENANGO NEWPAPERS 9
TWO RIVER TIMES 4
TRIBUNE CHRONICLE 4
TOLEDO BLADE COMPANY 12
TMP WORLDWIDE 3
29C
--------------------------------------------------------------------------------
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
ACCOUNT 930.1
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
PUBLIC RELATIONS - RADIO TIMES AND NEWS PUBLISHING CO. 3
TV, VIDEO AND PRINT THE VINDICATOR 6
(CONTINUED) THE TRIBUNE-DEMOCRAT 9
THE TIMES 21
THE STAR-LEDGER 45
THE RECORDER PUBLISHING COMPANY, INC. 7
THE PATRIOT-NEWS 22
THE NETWORK OF CITY BUSINESS JOURNALS 6
THE MORNING JOURNAL *LORAIN 4
THE MERCURY 8
THE INDEPENDENT 3
THE EXPRESS-TIMES 3
THE CAUCUS EDUCATIONAL CORP. 5
TELEX COMMUNICATIONS, INC. 3
SUSQUEHANNA RADIO CORP. 16
SPRINGFIRLD NEWSPAPERS, INC. 5
SMART BUSINESS NETWORK 5
SHARON HERALD CO. 7
SALEM COMMUNICATIONS 7
REGENT BROADCASTING OF ERIE 9
RECORDER PUBLISHING CO, INC. 14
READING EAGLE COMPANY 17
PUBLIC OPINION 8
PROFESSIONAL RETAIL STORE MAINTENANCE 3
PRODUCERS ASSOCIATES 50
PRIMEDIA BUSINESS MAGAZINES & MEDIA 7
POSTIQUE/GRIOT 5
POCONO RECORD DIV OF OTTAWAY 8
PLAIN DEALER 40
PITTSBURGH POST GAZETTE 11
PIKE COUNTY DISPATCH, INC. 3
PETER LI EDUCATION GROUP 15
NORTH JERSEY MEDIA GROUP 21
29D
--------------------------------------------------------------------------------
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
PUBLIC RELATIONS - RADIO, NJN PUBLISHING 8
TV, VIDEO AND PRINT NJN FOUNDATION 30
(CONTINUED) NEXTMEDIA GROUP, INC. 11
NEWSWATCH CLEVELAND, INC. 28
NEWSPAPER NETWORK OF CENTRAL OHIO 6
NEWS-HERALD 6
NEW JERSEY HERALD 9
NEW JERSEY BUSINESS & INDUSTRY ASSOC. 6
MORNING CALL 47
MIX 94.1 WHBC-FM 4
MEDIA-COMM, INC. 5
LIVE PUBLISHING CO 10
LEBHAR-FRIEDMAN, INC. 17
LEBANON DAILY NEWS 4
KALEIDOSCOPE MAGAZINE 3
JOURNAL PULICATIONS, INC. 5
JEFFERY P RENBARGER 5
JACOR/WTAM 7
IORIO BROADCASTING, INC. 3
INTELLIGENCER 17
HANOVER PULISHING COMPANY 9
H2N DESIGN 9
GROUP C COMMUNICATIONS, INC. 7
GREATER MEDIA NEWSPAPER 8
GANNETT NJ NEWSPAPER 40
FOREVER OF PA, INC. 25
ERIE TIMES NEWS 16
ERIE MUNICIPAL AIRPORT AUTHORITY 4
EASTON PUBLISHING COMPANY 29
EASTERN PENNSYLVANIA BUSINESS JOURNAL 4
DE WIT MEDIA GROUP, INC. 5
DAVIS PRINTING CO. 12
DAME BROADCASTING 4
DAILY RECORD, INC. 6
29E
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
PUBLIC RELATIONS - RADIO, DAILY NEWS 8
TV, VIDEO AND PRINT DAILY LOCAL NEWS 14
(CONTINUED) CUSTOM PUBLISHING GROUP, INC. 5
CREATIVE TECHNOLOGY 4
CRAIN COMMUNICATIONS, INC. 29
COURIER NEWS 18
CNHI 11
CLEAR CHANNEL COMMUNICATIONS 34
CLEAR CHANNEL BROADCASTING 23
CLEAR CHANNEL - WTAM 5
CHRONICLE-TELEGRAM NIE 3
BUSINESS NEWS PUBLISHING COMPANY II LLC 6
BURLINGTON COUNTY TIMES 15
BGA PROFESSIONAL SERVICES 16
BERGDORF COMPANY, INC. 28
BEAVER COUNTY TIMES 3
BAKER PUBLISHING, INC. 4
ALTOONA MIRROR 7
AKRON BUSINESS MAGAZINE 4
AKRON BEACON JOURNAL 16
1480 WHBC 4
#1 MEDIA 10
AMERICAN PRINTING, INC. 156
VARIOUS PAYEES UNDER $3,000 332
SPONSORSHIPS CLEVELAND BROWNS 1,572
CLEVELAND INDIANS BASEBALL 1,247
CLEVELAND CAVALIERS 997
AMERICAN BASEBALL COMPANY, LLC. 800
READING PHILLIES BASEBALL CLUB 260
PLAYHOUSE SQUARE FOUNDATION 132
BERKS ARTS COUNCIL 129
TEAM NEO 100
29F
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
SPONSORSHIPS MCS MARKETING, INC. 83
(CONTINUED) ROAD RUNNER AKRON MARATHON 80
AKRON CIVIC THEATRE 75
KENT STATE UNIVERSITY*ATHLETIC 28
FAYE DAMBROT FUND 20
AKRON AEROS 18
CLEVELAND STATE UNIVERSITY 14
KENT STATE UNIVERSITY 10
DAN HIPSHER 10
NEW JERSEY CARDINALS 8
THE UNIVERSITY OF TOLEDO 7
YOUNGSTOWN STATE UNIVERSITY 7
RESTAURANT ASSOCIATES 6
CURVE BASEBALL 5
TOLEDO STORM HOCKEY 4
ANC SPORTS ENTERPRISES 3
Various payees under $3,000 22
FEES AND EXPENSES OF WASHINGTON SQUARE FILMS 279
ADVERTISING AND RELATED IMR STRATEGIC MARKETING SERVICES 206
ACTIVITIES TRIAD RESEARCH GROUP 123
BOB GOLD ADVERTISING 96
WYSE ADVERTISING, INC. 68
ARTISTS, INC. 56
I M R, INC. 52
THE BOTTOMLINE INCORPORATED 55
SAWYER MILLER ADVERTISING 20
NJN FOUNDATION 20
STAR PRINTING CO., INC. 16
RICK ZAIDAN PHOTOGRAPHY 14
CREATIVE TECHNOLOGY 10
ROHRICH CORP. 10
EARWORKDS DIGITAL AUDIO, INC. 8
BACHLEDA ADVERTISING 3
29G
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
GENERAL ADVERTISING EXPENSES
----------------------------
ACCOUNT 930.1
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 930.1,
"General Advertising Expenses", classifying the items according
to the nature of the advertising and as defined in the account
definition. If a particular class includes an amount in excess of
$3,000 applicable to a single payee, show separately the name of
the payee and the aggregate amount applicable thereto.
--------------------------------------------------------------------------------
DESCRIPTION NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
FEES AND EXPENSES OF S GROUP, INC. 3
ADVERTISING AND RELATED Various payees under $3,000 28
ACTIVITIES (CONTINUED)
------
TOTAL $10,049
======
--------------------------------------------------------------------------------
30
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
MISCELLANEOUS GENERAL EXPENSES
------------------------------
ACCOUNT 930.2
-------------
--------------------------------------------------------------------------------
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.S. 441 (b) (2)
shall be separately classified.
--------------------------------------------------------------------------------
DESCRIPTION AMOUNT
--------------------------------------------------------------------------------
DUES AND MEMBERSHIPS $6,983
DIRECTORS' FEES & EXPENSES 1,607
CUSTOMER NOTICES/COMMUNICATIONS 1,178
MAINTENANCE - LEASED STRUCTURES 644
TRUSTEE & TRANSFER AGENT FEES & EXPENSES 598
EMPLOYEE PROGRAMS/COMMUNICATIONS 572
MAINTENANCE - OWNED STRUCTURES 571
LICENSES, PERMITS & REGISTRATION 264
MAINTENANCE OF COMMUNICATION EQUIPMENT 246
ANNUAL REPORT 239
RESEARCH & EXPERIMENTAL WORK 88
LEGAL SETTLEMENT 79
CORPORATE IDENTIFICATION 55
LOCAL AREA DEVELOPMENT 41
MAINTENANCE OF OFFICE FURNITURE & EQUIPMENT 10
MAINTENANCE OF GENERAL EQUIPMENT 5
------
TOTAL $13,180
======
--------------------------------------------------------------------------------
31
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
RENTS
-----
ACCOUNT 931
-----------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 931, "Rents",
classifying such expenses by major groupings of property, as
defined in the account definition of the Uniform System of
Accounts.
--------------------------------------------------------------------------------
TYPE OF PROPERTY AMOUNT
--------------------------------------------------------------------------------
BUILDINGS $8,469
PENNSYLVANIA WAREHOUSE 565
SERVICE BUILDINGS 30
-----
TOTAL $9,064
=====
--------------------------------------------------------------------------------
32
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
TAXES OTHER THAN INCOME TAXES
-----------------------------
ACCOUNT 408
-----------
--------------------------------------------------------------------------------
INSTRUCTION: 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.
--------------------------------------------------------------------------------
T Y P E O F T A X AMOUNT
--------------------------------------------------------------------------------
(1) OTHER THAN U.S. GOVERNMENT TAXES
--------------------------------
LOCAL REAL & PERSONAL PROPERTY $ 1,199
UNEMPLOYMENT INSURANCE
- NEW JERSEY 85
- NEW YORK (1)
- PENNSYLVANIA (8)
- OHIO 41
SALES & USE
- NEW JERSEY 5
- PENNSYLVANIA 12
- OHIO -
FRANCHISE TAXES (1)
PENNSYLVANIA CAPITAL STOCK 1
------
SUB TOTAL 1,333
-----
(2) TAXES - U.S. GOVERNMENT
-----------------------
FICA 13,243
FEDERAL UNEMPLOYMENT INSURANCE 84
------
SUB TOTAL 13,327
------
------
TOTAL $14,660
======
--------------------------------------------------------------------------------
33
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
DONATIONS
---------
ACCOUNT 426.1
-------------
--------------------------------------------------------------------------------
INSTRUCTION: Provide a listing of the amount included in Account 426.1,
"Donations", classifying such expenses by its purpose. The
aggregate number and amount of all items of less than $3,000 may
be shown in lieu of details.
--------------------------------------------------------------------------------
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
--------------------------------------------------------------------------------
CLEVELAND HOUSING NETWORK, INC. COMMUNITY SERVICES $ 566
GROUND LEVEL SOLUTIONS, INC. COMMUNITY SERVICES 360
OHIO EDISON PROJECT REACH COMMUNITY SERVICES 226
ASHTABULA CNTY COMM. ACTION AGENCY COMMUNITY SERVICES 215
EAST AKRON NEIGHBORHOOD DEV. CORP. COMMUNITY SERVICES 192
YOUNGSTOWN AREA COMMUNITY COMMUNITY SERVICES 140
NEIGHBORHOOD HOUSING SERVICES COMMUNITY SERVICES 93
WSOS COMMUNITY ACTION COMMISSION COMMUNITY SERVICES 80
PP PROJECT REACH COMMUNITY SERVICES 80
NEIGHBORHOOD HOUSING SVCS*TOLEDO,OH COMMUNITY SERVICES 69
YOUNGSTOWN AREA COMMUNITY COMMUNITY SERVICES 60
CE CO-OP COMMUNITY SERVICES 56
THE SALVATION ARMY*NEW CASTLE COMMUNITY SERVICES 50
SALVATION ARMY*CLEVELAND,OH COMMUNITY SERVICES 44
TRUMBULL COMMUNITY ACTION PROGRAM COMMUNITY SERVICES 35
COMMUNITY ACTION COUNCIL-PORTAGE CO COMMUNITY SERVICES 34
SUMMIT COUNTY DEPARTMENT OF COMMUNITY SERVICES 33
MRM TOAP, INC. COMMUNITY SERVICES 32
CLINTON COUNTY COMMUNITY ACTION COMMUNITY SERVICES 31
LORAIN COUNTY COMM. ACTION AGENCY COMMUNITY SERVICES 29
REPROS COLOR COMMUNITY SERVICES 27
EFFECTIVE DIGITAL PRESENTATIONS COMMUNITY SERVICES 26
OHIO HEARTLAND COMM ACT.COMMISSION COMMUNITY SERVICES 25
THE SALVATION ARMY *PA COMMUNITY SERVICES 17
KALEIDOSCOPE MAGAZINE COMMUNITY SERVICES 15
MANSFIELD RICHLAND MORROW TOTAL COMMUNITY SERVICES 14
TE NEIGHBORS HELPING NEIGHBORS COMMUNITY SERVICES 13
EXECUTIVE LEADERSHIP COUNCIL COMMUNITY SERVICES 10
MORRISTOWN NEIGHBORHOOD HOUSE COMMUNITY SERVICES 10
NORTHWESTERN OHIO COMMUNITY ACTION COMMUNITY SERVICES 10
REBUILDING TOGETHER WITH CHRISTMAS COMMUNITY SERVICES 10
BOY SCOUTS OF AMERICA COMMUNITY SERVICES 9
COLUMBIANA COUNTY COMM ACT. AGENCY COMMUNITY SERVICES 8
THE PRESIDENT'S COUNCIL, LLC COMMUNITY SERVICES 8
SALVATION ARMY*TOLEDO, OH COMMUNITY SERVICES 7
CULVER COMPANY INCORPORATED COMMUNITY SERVICES 7
AKRON TOMORROW COMMUNITY SERVICES 6
NAACP COMMUNITY SERVICES 6
NEW JERSEY CONFERENCE OF MAYORS COMMUNITY SERVICES 6
PLAYHOUSE SQUARE FOUNDATION COMMUNITY SERVICES 6
THE WRITING TOOLBOX COMMUNITY SERVICES 6
AKRON GENERAL WOMEN'S BOARD COMMUNITY SERVICES 5
BIOTECHNOLOGY COUNCIL OF NJ, INC. COMMUNITY SERVICES 5
GREATER CINCINNATI CHAMBER OF COMMUNITY SERVICES 5
33A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
DONATIONS
---------
ACCOUNT 426.1
-------------
--------------------------------------------------------------------------------
INSTRUCTION: Provide a listing of the amount included in Account 426.1,
"Donations", classifying such expenses by its purpose. The
aggregate number and amount of all items of less than $3,000 may
be shown in lieu of details.
--------------------------------------------------------------------------------
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT
--------------------------------------------------------------------------------
JR ACHIEVEMENT OR BERKS COUNTY INC COMMUNITY SERVICES 5
NATIONAL FIRST LADIES' LIBRARY COMMUNITY SERVICES 5
READING BERKS EMERGENCY SHELTER COMMUNITY SERVICES 5
ROCK AND ROLL HALL OF FAME AND COMMUNITY SERVICES 5
URBAN LEAGUE OF GREATER CLEVELAND COMMUNITY SERVICES 5
DAVIS PRINTING COMPANY COMMUNITY SERVICES 5
AMERICAN PRINTING INCORPORATED COMMUNITY SERVICES 4
BPACF BLACK PROFESSIONAL ASSOC. COMMUNITY SERVICES 4
STAN HYWET HALL AND GARDENS COMMUNITY SERVICES 4
DIAMOND LITES LTD COMMUNITY SERVICES 4
MOORE SYNDICATION, INCORPORATED COMMUNITY SERVICES 3
AKRON SYMPHONY ORCHESTRA COMMUNITY SERVICES 3
CARON FOUNDATION COMMUNITY SERVICES 3
HUNTERDON ECONOMIC PARTNERSHIP COMMUNITY SERVICES 3
NATIONAL MULTIPLE SCLEROSIS SOC. COMMUNITY SERVICES 3
SALVATION ARMY COMMUNITY SERVICES 3
TOLEDO ZOO COMMUNITY SERVICES 3
TWENTY UNDER FORTY COMMUNITY SERVICES 3
UNITED BLACK FUND OF GRTR CLEVE COMMUNITY SERVICES 3
NORTHERN OH ITALIAN AMER FOUNDATION COMMUNITY SERVICES 3
Various Organizations Under $3,000 COMMUNITY SERVICES 94
UNIVERSITY OF AKRON EDUCATION 50
KUTZTOWN UNIVERSITY FOUNDATION EDUCATION 4
CUYAHOGA COMMUNITY COLLEGE EDUCATION 4
KENT STATE UNIVERSITY EDUCATION 3
Various Organizations Under $3,000 EDUCATION 15
Various Organizations Under $3,000 HEALTH SERVICES/HOSPITALS 2
-----
TOTAL $2,932
=====
--------------------------------------------------------------------------------
34
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
--------------------------------------------------------------------------------
OTHER DEDUCTIONS
----------------
ACCOUNT 426.5
-------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 426.5, "Other
Deductions", classifying such expenses according to their nature.
--------------------------------------------------------------------------------
D E S C R I P T I O N NAME OF PAYEE AMOUNT
--------------------------------------------------------------------------------
INSURANCE COMPANY-OWNED LIFE EMPLOYEE-RELATED EXPENSES $(8,092)
LOBBYING EXPENSES PRIMARY EMPLOYEE WAGES 1,241
AND EXPENSES
EMPLOYEE DUES & ASSESSMENTS EMPLOYEE-RELATED EXPENSES 97
MISCELLANEOUS VARIOUS 56
------
TOTAL $(6,698)
======
--------------------------------------------------------------------------------
35
ANNUAL REPORT OF FIRSTENERGY SERVICE 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 increase in services rendered or expenses
incurred during the year. Notes relating to financial statements
shown elsewhere in this report may be indicated here by
reference.
--------------------------------------------------------------------------------
See notes to Financial Statements on page 19.
--------------------------------------------------------------------------------
36
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
ORGANIZATION CHART
------------------
|----------------------------------------------------------|
| BOARD OF DIRECTORS |
|----------------------------------------------------------|
| CEO, FirstEnergy Service Company |
----------------------------------------------------------|
| President & COO, FirstEnergy Service Company |
|-------------------------------------------------------|
| | Senior Vice President, Energy Delivery & |
| | Customer Service |
| |-------------------------------------------------|
| | Vice President, Business Development |
| |-------------------------------------------------|
| | Vice President, Federal Governmental Affairs |
| |-------------------------------------------------|
| | Vice President, State Governmental Affairs |
| |-------------------------------------------------|
| | Senior Vice President, Technology & Support |
| | Services |
| |-------------------------------------------------|
| | Vice President and Chief Information Officer |
| |----------------------------------------------|
| | Vice President & Chief Procurement Officer |
| |----------------------------------------------|
| | Director, FirstEnergy Technologies |
| |----------------------------------------------|
| | Director FirstEnergy Telecom |
|-------------------------------------------------------|
| Senior Vice President & General Counsel |
|-------------------------------------------------------|
| | Vice President, Admin Svcs/Corp/Real Estate |
| |-------------------------------------------------|
| | Director, Claims |
|-------------------------------------------------------|
| Senior Vice President & Chief Financial Officer |
|-------------------------------------------------------|
| | Vice President & Controller |
| |-------------------------------------------------|
| | Treasurer |
| |-------------------------------------------------|
| | Vice President, Corp. Risk & Chief Risk Officer |
| |-------------------------------------------------|
| | Vice President, Investor Relations |
| |-------------------------------------------------|
| | Director, Internal Auditing |
| |-------------------------------------------------|
| | Director, Rates & Regulatory Affairs |
| |-------------------------------------------------|
| | Director, Investment Management |
| |-------------------------------------------------|
| | Director, Performance Planning |
|-------------------------------------------------------|
| Senior Vice President, Administrative Services |
|-------------------------------------------------------|
| | Vice President, Corporate Affairs & Community |
| | Involvement |
| |-------------------------------------------------|
| | Vice President, Human Resources |
| |-------------------------------------------------|
| | Vice President, Communications |
|-------------------------------------------------------|
--------------------------------------------------------------------------------
37
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
METHODS OF ALLOCATION
---------------------
--------------------------------------------------------------------------------
1. Multiple Factor - All
---------------------
A. FirstEnergy will bear 5% of these Indirect Allocations.
B. A subsequent allocation step will then occur. Among the Utility
Subsidiaries, allocations will be based upon the "Multiple Factor
- Utility" method. Among the Non-Utility Subsidiaries,
allocations will be based upon the "Multiple Factor -
Non-Utility" method.
2. Multiple Factor - Utility
-------------------------
Based on the sum of the weighted averages of the following factors:
A. Gross transmission and/or distribution plant
B. Operating and maintenance expense excluding purchase power and
fuel costs C. Transmission and/or distribution revenues,
excluding transactions with affiliates
3. Multiple Factor - Non-Utility
-----------------------------
Based upon the total assets of each Non-Utility Subsidiary,
including the generating assets under operating leases from the
Utility Subsidiaries.
4. Multiple Factor - Utility and Non-Utility
-----------------------------------------
A. First assigned a distribution ratio that is in proportion to the
Indirect Costs based on FirstEnergy's equity investment in the
respective groups.
B. Among the Utility Subsidiaries, allocations will be based upon
the "Multiple Factor - Utility" method. Among the Non-Utility
Subsidiaries, allocations will be based upon the "Multiple Factor
- Non-Utility" method.
5. Direct Charge Ratio
-------------------
The ratio of direct charges for a particular product or service to an
individual Subsidiary as a percentage of the total direct charges for
a particular product or service to all Subsidiaries benefiting from
such services. Indirect Costs are then allocated to each Subsidiary
based on the calculated ratios.
6. Number of Customers Ratio
-------------------------
Based on the number of Utility customers for the respective Utility
Subsidiary receiving the product or service divided by the total
number of Utility customers.
7. Number of Shopping Customers Ratio
----------------------------------
Based on the number of shopping customers for the respective Utility
Subsidiary receiving the product or service divided by the total
number of shopping customers.
37A
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
METHODS OF ALLOCATION
---------------------
--------------------------------------------------------------------------------
8. Number of Participating Employees - General
--------------------------------------------
Based on the number of participating employees for the respective
Subsidiary receiving the product or service divided by the total number of
participating employees.
9. Number of Participating Employees - Utility and Non-Utility
------------------------------------------------------------
A. First assigned a distribution ratio that is in proportion to the
Indirect Costs based on FirstEnergy's equity investment in the
respective groups.
B. Costs are further allocated by using the number of participating
employees for the respective Subsidiary divided by the total number of
participating FirstEnergy employees.
10. Gigabytes Used Ratio
--------------------
Based on the number of gigabytes utilized by a Subsidiary receiving the
product or service divided by the total number of gigabytes used by the
FirstEnergy system companies applicable to that respective product or
service.
11. Number of Computer Workstations Ratio
-------------------------------------
Based on the number of computer workstations utilized by a Subsidiary
receiving the product or service divided by the total number of computer
workstations in use by the FirstEnergy system companies applicable to that
respective product or service.
12. Number of Billing Inserts Ratio
-------------------------------
Based on the number of billing inserts performed for a Subsidiary receiving
the product or service divided by the total number of billing inserts
performed for the FirstEnergy system companies applicable to that
respective product or service.
13. Number of Invoices Ratio
------------------------
Based on the number of invoices processed for a Subsidiary receiving the
product or service divided by the total number of invoices processed for
the FirstEnergy system companies applicable to that respective product or
service.
14. Number of Payments Ratio
------------------------
Based on the number of monthly payments processed for a Subsidiary divided
by the total monthly number of payments processed for the FirstEnergy
system companies applicable to that respective product or service.
37B
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
METHODS OF ALLOCATION
---------------------
--------------------------------------------------------------------------------
15. Daily Print Volume
------------------
Based on the average daily print volume performed for a Subsidiary
receiving the service divided by the total average daily print volume
performed for the entire FirstEnergy system.
16. Number of Intel Servers
-----------------------
Bases on the number of Intel servers utilized by a Subsidiary receiving the
product or service divided by the total number of Intel servers utilized by
the FirstEnergy system.
17. Application Development Ratio
-----------------------------
Based on the number of application development hours budgeted for a
Subsidiary receiving the service divided by the total number of budgeted
application development hours for the year.
18. Server Support Composite
------------------------
Based on the average ratio of unix gigabytes, SAP gigabytes and Intel
number of servers for a Subsidiary receiving the service.
--------------------------------------------------------------------------------
38
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED
-----------------------------------------------------------
--------------------------------------------------------------------------------
NONE
--------------------------------------------------------------------------------
ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY
---------------------------
For the Year Ended December 31, 2003
-----------------
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.
FIRSTENERGY SERVICE COMPANY
-----------------------------------------
(Name of Reporting Company)
By: /s/ H. L. Wagner
-----------------------------------------
(Signature of Signing Officer)
H. L. Wagner, Vice President & Controller
-----------------------------------------
(Printed Name and Title of Signing Officer)
Date: May 3, 2004
-----------