Edgar Filing: FIRSTENERGY CORP

FE U-1360 for the year ending 12/31/2004

Form U-13-60

Mutual and Subsidiary Service Companies

Revised February 7, 1980

ANNUAL REPORT

FOR THE PERIOD

Beginning January 1, 2004 and Ending December 31, 2004

TO THE

U.S. SECURITIES AND EXCHANGE COMMISSION

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)

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.

LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS

Description of Schedules and Accounts	Schedule or Account Number	Page 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	10-10L
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	18-18B
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	24-25E
Departmental Analysis Of Salaries	Account 920	26
Outside Services Employed	Account 923	27-27I
Employee Pensions And Benefits	Account 926	28
General Advertising Expenses	Account 930.1	29-29E
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

LISTING OF INSTRUCTIONAL FILING REQUIREMENTS

Description of Reports or Statements	Page Number

Organization Chart	36




Methods Of Allocation	37-37B




Annual Statement Of Compensation For Use Of Capital Billed	38

NOTE:

Dollar figures in this report are shown in thousands unless otherwise noted.

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	ASSET AND OTHER DEBITS	As of December 31
		CURRENT			PRIOR
SERVICE COMPANY PROPERTY
101	Service company property (Schedule II)	$	326,511		$	421,403
107	Construction work in progress (Schedule II)		8,438			34,730
	Total Property		334,949			456,133

108	Less accumulated provision for depreciation
	and amortization of service company
	property (Schedule III)		165,768			173,297

	Net Service Company Property		169,181			282,836

INVESTMENTS
123	Investments in associate companies (Schedule IV)		-			-
124	Other investments (Schedule IV)		165,039			152,659
	Total Investments		165,039			152,659

CURRENT AND ACCRUED ASSETS
131	Cash		-			-
134	Special deposits		416			416
135	Working funds		969			949
136	Temporary cash investments (Schedule IV)		1,212			2,564
141	Notes receivable from associate companies		-			-
143	Accounts receivable		2,819			31,535
144	Accumulated provision for uncollectible
	Accounts receivable		(1,058	)		(533	)
145	Notes receivable from associate companies		2,600,492			2,802,133
146	Accounts receivable from associate
	companies (Schedule V)		302,556			244,049
152	Fuel stock expenses undistributed (Schedule VI)		-			-
154	Materials and supplies		73,939			69,305
163	Stores expenses undistributed (Schedule VII)		-			-
165	Prepayments		93,025			114,572
174	Miscellaneous current and accrued assets
	(Schedule VIII)		-			-
	Total Current and Accrued Assets		3,074,370			3,264,990

DEFERRED DEBITS

181	Unamortized debt expense		-			-
184	Clearing accounts		239			599
186	Miscellaneous deferred debits (Schedule IX)		45,437			42,527
188	Research, development, or demonstration
	expenditures (Schedule X)		267			-
190	Accumulated deferred income taxes		74,268			94,821
	Total Deferred Debits		120,211			137,947

	TOTAL ASSETS AND OTHER DEBITS	$	3,528,801		$	3,838,432

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)		2,028		(78,720	)
215	Retained earnings / Accumulated other
	comprehensive income /(loss) (Schedule XI)		-		-
216	Unappropriated retained earnings (Schedule XI)		2,595		2,595
	Total Proprietary Capital		4,624		(76,124	)


LONG-TERM DEBT

223	Advances from associate companies (Schedule XII)		116,102		56,448
224	Other long-term debt (Schedule XII)		-		-
225	Unamortized premium on long-term debt		-		-
226	Unamortized discount on long-term debt-debit		-		-
	Total Long-term Debt		116,102		56,448

CURRENT AND ACCRUED LIABILITIES

231	Notes payable		-		-
232	Accounts payable		129,962		166,272
233	Notes payable to associate
	companies (Schedule XIII)		2,224,475		2,356,670
234	Accounts payable to associate
	companies (Schedule XIII)		366,631		818,107
236	Taxes accrued		129,001		-
237	Interest accrued		663		675
238	Dividends declared		-		-
241	Tax collections payable		-		-
242	Miscellaneous current and accrued
	liabilities (Schedule XIII)		81,708		68,563
	Total Current and Accrued Liabilities		2,932,440		3,410,287

DEFERRED CREDITS

253	Other deferred credits		475,635		447,821
255	Accumulated deferred investment tax credit		-		-
	Total Deferred Credits		475,635		447,821


282	Accumulated deferred income taxes		-		-

	TOTAL LIABILITIES AND PROPRIETARY CAPITAL	$	3,528,801	$	3,838,432

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY (CONSOLIDATED)

For the Year Ended December 31, 2004

SCHEDULE II - SERVICE COMPANY PROPERTY

		BALANCE AT				RETIREMENTS						BALANCE AT
		BEGINNING				OR			OTHER			CLOSE OF
DESCRIPTION		OF YEAR		ADDITIONS		SALES			CHANGES 1/			YEAR

SERVICE COMPANY PROPERTY

Account

301	Organization	$	49	$	-	$	-		$	-		$	49

303	Miscellaneous
	Intangible Plant		189,443		26,368		(18,513	)		(101,081	)		96,217

304	Land & Land Right		1,007		-		-			-			1,007

305	Structures And
	Improvements		65,204		701		-			-			65,905

306	Leasehold
	Improvements		-		-		-			-			-

307	Equipment 2/		41,459		2,482		(561	)		(1,561	)		41,819


308	Office Furniture
	And Equipment		124,240		17,999		(8,658	)		(12,067	)		121,514

309	Automobiles, Other
	Vehicles And
	Related Garage
	Equipment		-		-		-			-			-

310	Aircraft And
	Airport Equipment		-		-		-			-			-

311	Other Service
	Company Property 3/		-		-		-			-			-

	Sub-Total		421,402		47,550		(27,732	)		(114,709	)		326,511

107	Construction Work
	In Progress 4/		34,731		21,083		-			(47,376	)		8,438

Total		$	456,133	$	68,633	$	(27,732	)	$	(162,085	)	$	334,949

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY (CONSOLIDATED)

For the Year Ended December 31, 2004

SCHEDULE II - SERVICE COMPANY PROPERTY (CONTINUED)

1/	PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:

Transfer of SAP Project Evolution assets from FirstEnergy Service Company to Operating Companies in Sept. and Dec. 2004.

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:


SUBACCOUNT DESCRIPTION	ADDITIONS		BALANCE AT
			CLOSE OF YEAR

Stores Equipment	$	17	$	17
Tool Shop, Garage Equipment		-		6
Laboratory Equipment		-		132
Power Operated Equipment		145		145
Communications Equipment		2,301		41,500
Miscellaneous Equipment		19		19
Total	$	2,482	$	41,819

3/	Describe Other Service Company Property:

N/A

4/	Describe Construction Work In Progress:

Information System Development

General Office Construction

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY (NSOLIDATED)

For the Year Ended December 31, 2004

SCHEDULE III

ACCUMULATED PROVISION FOR DEPRECIATION AND

AMORTIZATION OF SERVICE COMPANY PROPERTY

DESCRIPTION

BALANCE AT BEGINNING OF YEAR

ADDITIONS CHARGED TO ACCOUNT 403

RETIREMENTS

OTHER CHANGES ADD (DEDUCT)1/

BALANCE AT CLOSE OF YEAR

Account

301	Organization	$	-	$	-	$	-		$	-		$	-

303	Miscellaneous
	Intangible Plant		75,195		17,743		(18,513	)		(14,038	)		60,387

304	Land & Land Rights		-		-		-			-			-

305	Structures And
	Improvements		41,485		1,596		-			(126	)		42,955

306	Leasehold
	Improvements		-		-		-			-			-

307	Equipment		24,529		2,448		(561	)		55			26,471

308	Office Furniture
	and Equipment		32,088		12,949		(8,658	)		(424	)		35,955

309	Automobiles,
	Other Vehicle And Related Garage Equipment		-		-		-			-			-

310	Aircraft And
	Airport Equipment		-		-		-			-			-

311	Other Service
	Company Property		-		-		-			-			-

		$	173,297	$	34,736	$	(27,732	)	$	(14,533	)	$	165,768

1/	PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:

N/A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	108,597	$	132,351
Supplemental Executive Retirement Plan		23,758		24,615
Rabbi Trust		17,201		5,291
Health Care Reserve		2,472		1,318
Voluntary Employee Benefit Trust		500		500
Executive Life Insurance Plan		131		964

Total	$	152,659	$	165,039

Account 136 - Temporary Cash Investments

Bank Certificate Of Deposit	$	2,464	$	1,212
Shore Bank CD		100		-

Total	$	2,564	$	1,212

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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.
Description		Balance at Beginning of Year	Balance at Close of Year

ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES

American Transmission Systems, Incorporated	$	16,210	$	5,425
Centerior Funding Company		-		6,267
EI UK Holdings, Inc.		-		269
Fiber Venture Equity, Inc.		1		-
First Communications, LLC		41		44
FirstEnergy Generation Corp.		15,512		-
FirstEnergy Nuclear Operating Company		4,783		-
FirstEnergy Solutions Corp.		25,181		32,431
FirstEnergy Telecom Services, Inc.		-		1,273
FirstEnergy Ventures Corp.		5,482		8,143
GPU Capital, Inc.		106,608		104
GPU Nuclear, Inc.		-		541
GPU Power, Inc.		303		16
JCP&L Transition Funding, LLC		-		164
MARBEL Energy Corporation		212		-
Met-Ed Funding LLC		-		40,304
Met-Ed Preferred Capital II, Inc.		-		82
MYR Group Inc.		4,575		1,430
Nineveh Water Company		-		13
Ohio Edison Company		-		26,712
Penelec Funding LLC		-		14,067
Penelec Preferred Capital II, Inc.		-		55
Penn Power Funding LLC		-		20
Pennsylvania Power Company		-		755
The Cleveland Electric Illuminating Company		3,815		88,720
The Toledo Edison Company		61,326		75,328
Toledo Edison Capital Company		-		307
Warrenton River Terminal, Ltd.		-		86
	$	244,049	$	302,556

10A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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
FirstEnergy Solutions Corp.	$	181
Jersey Central Power & Light Company		223
Metropolitan Edison Company		41
Ohio Edison Company		4
Pennsylvania Electric Company		89
Pennsylvania Power Company		2
The Cleveland Electric Illuminating Company		1
Warrenton River Terminal, Ltd.		5
Total	$	546


Bank Fees
FirstEnergy Corp.	$	7,242
FirstEnergy Facilities Services Group, LLC		13
FirstEnergy Generation Corp.		1
FirstEnergy Solutions Corp.		14
FirstEnergy Telecom Services, Inc.		1
Jersey Central Power & Light Company		470
Metropolitan Edison Company		271
Ohio Edison Company		1,580
Pennsylvania Electric Company		217
Pennsylvania Power Company		245
The Cleveland Electric Illuminating Company		195
The Toledo Edison Company		179
Total	$	10,428

10B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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
FirstEnergy Facilities Services Group, LLC	$	2
FirstEnergy Generation Corp.		850
FirstEnergy Solutions Corp.		37
Jersey Central Power & Light Company		52
Metropolitan Edison Company		30
Ohio Edison Company		63
Pennsylvania Electric Company		37
Pennsylvania Power Company		20
The Cleveland Electric Illuminating Company		31
The Toledo Edison Company		139
Total	$	1,261


Customer Related Expenses
FirstEnergy Facilities Services Group, LLC	$	136
FirstEnergy Generation Corp.		87
FirstEnergy Solutions Corp.		39,281
FirstEnergy Telecom Services, Inc.		33
FirstEnergy Ventures Corp.		70
Jersey Central Power & Light Company		46,675
Ohio Edison Company		396
Pennsylvania Power Company		7
The Cleveland Electric Illuminating Company		382
The Toledo Edison Company		124
Warrenton River Terminal, Ltd.		140
Total	$	87,331

10C

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Dividends
Cleveland Electric Financing Trust I	$	4,639
FirstEnergy Corp.		492,695
Jersey Central Power & Light Company		500
Ohio Edison Company		2,144
Pennsylvania Power Company		2,848
The Cleveland Electric Illuminating Company		6,541
The Toledo Edison Company		8,845
Total	$	518,212


Donations
FirstEnergy Generation Corp.	$	2
Jersey Central Power & Light Company		197
Metropolitan Edison Company		153
Ohio Edison Company		702
Pennsylvania Electric Company		182
Pennsylvania Power Company		150
The Cleveland Electric Illuminating Company		892
The Toledo Edison Company		379
Total	$	2,657


Employees Payroll Withholding Payments
FirstEnergy Generation Corp.	$	38,530
FirstEnergy Solutions Corp.		6,525
Jersey Central Power & Light Company		39,824
Metropolitan Edison Company		16,686
Ohio Edison Company		25,088
Pennsylvania Electric Company		20,962
Pennsylvania Power Company		4,116
The Cleveland Electric Illuminating Company		14,803
The Toledo Edison Company		8,648
Total	$	175,182

10D

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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
FirstEnergy Facilities Services Group, LLC	$	4
FirstEnergy Generation Corp.		1,415
FirstEnergy Solutions Corp.		329
FirstEnergy Telecom Services, Inc.		2
Jersey Central Power & Light Company		968
Metropolitan Edison Company		373
Ohio Edison Company		773
Pennsylvania Electric Company		368
Pennsylvania Power Company		53
The Cleveland Electric Illuminating Company		322
The Toledo Edison Company		230
Warrenton River Terminal, Ltd.		75
Total	$	4,912


Health Care and Other Benefits Payments
FirstEnergy Corp.	$	134
FirstEnergy Facilities Services Group, LLC		888
FirstEnergy Generation Corp.		25,414
FirstEnergy Solutions Corp.		3,662
Jersey Central Power & Light Company		27,808
Metropolitan Edison Company		10,511
Ohio Edison Company		17,122
Pennsylvania Electric Company		13,194
Pennsylvania Power Company		2,790
The Cleveland Electric Illuminating Company		12,298
The Toledo Edison Company		5,637
Warrenton River Terminal, Ltd.		143
Total	$	119,601

10E

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Income Taxes, Other then Income Tax, and Sales/Use Taxes
FirstEnergy Generation Corp.	$	4,093
FirstEnergy Solutions Corp.		10,527
FirstEnergy Telecom Services, Inc.		234
Jersey Central Power & Light Company		107,018
Metropolitan Edison Company		16,455
Ohio Edison Company		2,979
Pennsylvania Electric Company		15,562
Pennsylvania Power Company		5,438
The Cleveland Electric Illuminating Company		2,437
The Toledo Edison Company		1,041
Total	$	165,784


Interest Expenses
Bay Shore Power Company	$	3
FirstEnergy Corp.		288,700
FirstEnergy Generation Corp.		1,131
FirstEnergy Solutions Corp.		67
FirstEnergy Telecom Services, Inc.		4
FirstEnergy Ventures Corp.		20
Jersey Central Power & Light Company		68,619
Met-Ed Funding LLC		2
Metropolitan Edison Company		36,437
OES Capital, Incorporated		15,058
OES Ventures, Incorporated		3
Ohio Edison Company		53,110
Penelec Funding LLC		2
Penn Power Funding LLC		1
Pennsylvania Electric Company		29,722
Pennsylvania Power Company		9,662
The Cleveland Electric Illuminating Company		150,012
The Toledo Edison Company		38,352
Warrenton River Terminal, Ltd.		19
Total	$	690,924

10F

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Lease/Rental Payments
FirstEnergy Generation Corp.	$	2,575
FirstEnergy Solutions Corp.		29
FirstEnergy Telecom Services, Inc.		23
Jersey Central Power & Light Company		14,390
Met-Ed Funding LLC		5
Metropolitan Edison Company		5,052
Ohio Edison Company		4,156
Penelec Funding LLC		5
Penn Power Funding LLC		5
Pennsylvania Electric Company		4,402
Pennsylvania Power Company		795
The Cleveland Electric Illuminating Company		2,948
The Toledo Edison Company		1,351
Warrenton River Terminal, Ltd.		403
Total	$	36,139


Legal Settlement
FirstEnergy Corp.	$	1,150
Jersey Central Power & Light Company		819
Metropolitan Edison Company		172
Pennsylvania Electric Company		133
Total	$	2,274

10G

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Licenses, Permits and Regulations
FirstEnergy Generation Corp.	$	3,738
FirstEnergy Solutions Corp.		927
FirstEnergy Telecom Services, Inc.		10
Jersey Central Power & Light Company		970
Metropolitan Edison Company		192
Ohio Edison Company		307
Pennsylvania Electric Company		266
Pennsylvania Power Company		61
The Cleveland Electric Illuminating Company		186
The Toledo Edison Company		90
York Haven Power Company		59
Total	$	6,806


Materials and Supplies
Centerior Energy Services, Inc.	$	1
FirstEnergy Generation Corp.		76,874
FirstEnergy Properties, Inc.		31
FirstEnergy Solutions Corp.		52
FirstEnergy Telecom Services, Inc.		50
Jersey Central Power & Light Company		19,442
Metropolitan Edison Company		9,651
Ohio Edison Company		10,392
Pennsylvania Electric Company		8,436
Pennsylvania Power Company		2,124
The Cleveland Electric Illuminating Company		9,717
The Toledo Edison Company		4,397
Total	$	141,167

10H

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Merger Costs
FirstEnergy Corp.	$	56
Total	$	56


Nuclear Plants Operation and Nuclear Fuels Expenses
Ohio Edison Company	$	152,321
Pennsylvania Power Company		7,494
The Cleveland Electric Illuminating Company		57,704
The Toledo Edison Company		105,773
Total	$	323,292


Office Supplies and Expenses
Centerior Funding Corporation	$	36
FirstEnergy Corp.		49
FirstEnergy Generation Corp.		264
FirstEnergy Solutions Corp.		83
FirstEnergy Telecom Services, Inc.		32
Jersey Central Power & Light Company		608
Metropolitan Edison Company		588
Ohio Edison Company		4,010
Pennsylvania Electric Company		2,062
Pennsylvania Power Company		388
The Cleveland Electric Illuminating Company		1,462
The Toledo Edison Company		860
Total	$	10,442

10I

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Operating Expenses
FirstEnergy Facilities Services Group, LLC	$	3
FirstEnergy Generation Corp.		7,599
FirstEnergy Solutions Corp.		52,812
FirstEnergy Telecom Services, Inc.		1,819
Jersey Central Power & Light Company		28,946
Metropolitan Edison Company		31,866
Ohio Edison Company		121,926
Pennsylvania Electric Company		31,313
Pennsylvania Power Company		16,494
The Cleveland Electric Illuminating Company		82,372
The Toledo Edison Company		38,322
Warrenton River Terminal, Ltd.		753
Total	$	414,225


Other Deduction Related Payments
FirstEnergy Corp.	$	2,015
FirstEnergy Generation Corp.		1,188
FirstEnergy Telecom Services, Inc.		9
JCP&L Transition Funding, LLC		5
Jersey Central Power & Light Company		2
Metropolitan Edison Company		5
Ohio Edison Company		355
Pennsylvania Electric Company		957
Pennsylvania Power Company		4
Penelec Preferred Capital II, Inc.		6
The Cleveland Electric Illuminating Company		315
The Toledo Edison Company		96
Total	$	4,957

10J

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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 Investments Related Payments
Ohio Edison Company	$	4,426
Total	$	4,426


Outside Services Employed - Legal Expenses
FirstEnergy Corp.	$	28,492
FirstEnergy Generation Corp.		8,744
FirstEnergy Solutions Corp.		660
FirstEnergy Telecom Services, Inc.		38
FirstEnergy Telecommunications Corp.		22
Jersey Central Power & Light Company		4,897
Met-Ed Funding LLC		128
Metropolitan Edison Company		1,221
OES Capital, Incorporated		101
Ohio Edison Company		1,340
Penelec Funding LLC		115
Penn Power Funding LLC		141
Pennsylvania Electric Company		996
Pennsylvania Power Company		507
The Cleveland Electric Illuminating Company		3,053
The Toledo Edison Company		768
Total	$	51,223


Outside Services Employed - Tree Trimming
FirstEnergy Generation Corp.	$	3
Jersey Central Power & Light Company		31,260
Metropolitan Edison Company		13,655
Ohio Edison Company		14,106
Pennsylvania Electric Company		13,545
Pennsylvania Power Company		3,045
The Cleveland Electric Illuminating Company		13,047
The Toledo Edison Company		7,695
Total	$	96,356

10K

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES

INSTRUCTIONS:

Analysis of Convenience or Accommodation Payments	Total Payments

Outside Services Employed - Other
Bay Shore Power Company	$	11
Centerior Energy Services, Inc.		10
FirstEnergy Corp.		3,909
FirstEnergy Facilities Services Group, LLC		34
FirstEnergy Generation Corp.		11,451
FirstEnergy Properties, Inc.		274
FirstEnergy Solutions Corp.		3,579
FirstEnergy Telecom Services, Inc.		1,552
FirstEnergy Ventures Corp.		2,010
Jersey Central Power & Light Company		14,108
MARBEL Energy Corporation		230
Met-Ed Funding LLC		22
Metropolitan Edison Company		2,838
OES Capital, Incorporated		18
Ohio Edison Company		1,812
Penelec Funding LLC		34
Penn Power Funding LLC		7
Pennsylvania Electric Company		3,543
Pennsylvania Power Company		1,225
The Cleveland Electric Illuminating Company		1,662
The Toledo Edison Company		782
Warrenton River Terminal, Ltd.		90
York Haven Power Company		17
Total	$	49,218


Postage
FirstEnergy Generation Corp.	$	4
Jersey Central Power & Light Company		3,836
Metropolitan Edison Company		1,909
Ohio Edison Company		3,436
Pennsylvania Electric Company		1,925
Pennsylvania Power Company		534
The Cleveland Electric Illuminating Company		2,595
The Toledo Edison Company		1,093
Total	$	15,332

10L

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES

INSTRUCTIONS:

Analysis of Convenience or Accommodation Payments	Total Payments

Purchased Power and Related Expenses
FirstEnergy Generation Corp.	$	43
Jersey Central Power & Light Company		1,344,372
Metropolitan Edison Company		230,985
Ohio Edison Company		1,891
Pennsylvania Electric Company		285,639
Pennsylvania Power Company		16
The Cleveland Electric Illuminating Company		3,233
The Toledo Edison Company		1,902
Total	$	1,868,081


Stockholders Expenses
FirstEnergy Corp.	$	20
Total	$	20


Utilities
FirstEnergy Generation Corp.	$	1,370
Jersey Central Power & Light Company		260
Metropolitan Edison Company		640
Ohio Edison Company		98
Pennsylvania Electric Company		86
Pennsylvania Power Company		20
The Cleveland Electric Illuminating Company		312
The Toledo Edison Company		47
Warrenton River Terminal, Ltd.		74
Total	$	2,907

GRAND TOTAL	$	4,803,759

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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:

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	-	$	-	$	-

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	-	$	-

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	23,337		$	25,268

Qualified Pension Plan		9,645			11,146

Outside Billing		3,189			134

Supplemental Executive Retirement Program		1,835			1,534

Restricted Stock Awards		1,632			642

Acquisition Costs - New Companies		1,614			411

NUG Restructure Costs		300			-

Miscellaneous Billing Adjustment		971			971

Intercompany Balance Adjustments		(12	)		-

Non Qualified Pension Plan		-			1,365

Cash Collateral for Midwest ISO		-			3,700

Cash Activities Adjustment		-			256

Other (5 under $10,000)		16			10

Total	$	42,527		$	45,437

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Programs funded within Electric Power Research Institute (EPRI):
Energy Storage - Electro Energy Project	$	13
Fuel Cells		15
TC 8085 T Grid Rel Perf		1
TC 8042 REMLIFE		1
EPRI Membership Program		609
TC 7712 Metor PD-EMI		16
TC 8106 OH River CWIS		6
TC 8246 PCB Anal Method		12
FET UT Repair		6
TC 8404 Knowledge Capt		9
TC 8244 SNCR 16		11
TC 8476 Coal Fleet		87
TC 8244 SNCR IG		10
TC 6944 Lark - Tripp		7
TC 7339 Elevated Neutral-to-Earth Voltage Project		22
TC 8568 NYC Asthma Panel Study		50
TC 8700 Eastlake B&W Pulverizer Monitoring		25
TC 221199 SUP 316B CMPL		25
TC 8705 Mercury Characterization & Control		10
Aerosol Emissions Control		10
TC 8635 Appleton Paper Power Quality Audit		5
TC TBD Microsensor		40
TC 8702 Tech CO - DEV		37

CEA Technologies Transmission Lines Asset Management Interest Group		10
FirstEnergy Daycor Inspection		8

Billed to FirstEnergy Operating Companies		(778	)

Total	$	267

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XI - PROPRIETARY CAPITAL

NUMBER OF

PAR OR STATED

OUTSTANDING CLOSE OF PERIOD

ACCOUNT NUMBER

CLASS OF STOCK

SHARES AUTHORIZED

VALUE

PER SHARE

NO. OF SHARES

TOTAL AMOUNT

201

COMMON STOCK ISSUED

850

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 - Paid-in-Capital	$	108,327
Pension Plan Minimum Liability Recognition		(53,610	)
Executive Deferred Compensation Plan Minimum Liability Recognition		(6,183	)
Supplemental Executive Retirement Plan Minimum Liability Recognition		(5,504	)
Net Unrealized Gain/(Loss) On Equity Compensation Plan		(40,922	)
Net Unrealized Gain/(Loss) On Rabbi Trust		(80	)
TOTAL	$	2,028

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.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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.

NAME OF CREDITOR	TERMS OF OBLIGATIONS CLASS & SERIES OF OBLIGATION	DATE OF MATURITY	INTEREST RATE*		AMOUNT AUTHORIZED		BALANCE AT BEGINNING OF YEAR		ADDITIONS		1/ DEDUCTIONS	BALANCE AT CLOSE OF YEAR

ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES:

FirstEnergy Corp.				1.9737%	$	-	$	-	$	55,596	$ -	$	55,596
Jersey Central Power & Light Company				1.9993%				19,579		2,881	(2,024)		20,436
Metropolitan Edison Company				1.9993%				9,892		1,250	(689)		10,453
Ohio Edison Company				1.9993%				5,404		1,697	(742)		6,359
Pennsylvania Electric Company				1.9993%				13,794		1,790	(1,583)		14,001
Pennsylvania Power Company				1.9993%				658		384	(94)		948
The Cleveland Electric Illuminating Company				1.9993%				5,450		1,702	(521)		6,631
The Toledo Edison Company				1.9993%				1,671		756	(749)		1,678
Total					$	-	$	56,448	$	66,056	$ (6,402)	$	116,102
* Denotes variable rate issue with December 31, 2004 interest rate shown.

ACCOUNT 224 - OTHER LONG-TERM DEBT:

None

1/ GIVE AN EXPLANATION OF DEDUCTIONS:

Advances from operating companies related to inventory sale. Deductions represent reduction of inventory level on FECO.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	97,965
Centerior Energy Services, Inc.		795		445
FELHC, Inc.		49		44
Fiber Venture Equity, Inc.		32,983		33,305
FirstEnergy Corp.		1,770,761		922,031
FirstEnergy Nuclear Operating Company		53,954		-
FirstEnergy Properties, Inc.		24,203		24,438
FirstEnergy Ventures Corp.		-		17,252
GPU Capital, Inc.		-		234,267
GPU Diversified Holdings LLC		-		1,557
GPU Electric, Inc.		-		166,323
GPU Nuclear, Inc.		-		2,123
GPU Power, Inc.		-		38,255
MARBEL Energy Corporation		27		118,602
Met-Ed Funding LLC		-		5,365
MYR Group Inc.		2,965		4,143
OES Capital, Incorporated		-		16,839
OES Nuclear Company		-		14,843
OES Ventures, Incorporated		-		2,761
Ohio Edison Company		365,205		503,029
Penelec Funding LLC		-		7,352
Toledo Edison Capital Company		-		44
Warrenton River Terminal, Ltd.		200		88
York Haven Power Company		-		13,404

Total	$	2,356,670	$	2,224,475

18A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES

INSTRUCTIONS:

	BALANCE AT		BALANCE AT
DESCRIPTION	BEGINNING		CLOSE OF
	OF YEAR		YEAR

ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES

American Transmission Systems, Incorporated	$	-	$	760
Bay Shore Power Company		-		7,935
Centerior Energy Services, Inc.		1,228		260
Fiber Venture Equity, Inc.		-		252
FirstEnergy Corp.		547,970		41,086
FirstEnergy Facilities Service Group LLC		1,040		394
FirstEnergy Generation Corp.		-		57,474
FirstEnergy Nuclear Operating Company		-		41,497
FirstEnergy Properties, Inc.		90		423
FirstEnergy Telecom Services, Inc.		6,405		-
FirstEnergy Telecommunications Corp.		8		162
GPU Diversified Holdings LLC		638		1,899
GPU Electric, Inc.		-		342
GPU Nuclear, Inc.		6,408		-
JCP&L Preferred Capital, Inc.		-		1,037
Jersey Central Power & Light Company		19,840		42,300
MARBEL Energy Corporation		-		224
Metropolitan Edison Company		14,146		81,642
OES Capital, Incorporated		-		30,286
OES Ventures, Incorporated		-		879
Ohio Edison Company		197,854		-
Pennsylvania Electric Company		21,365		57,557
Pennsylvania Power Company		1,049		-
Warrenton River Terminal, Ltd.		66		-
York Haven Power Company		-		222

Total	$	818,107	$	366,631

18B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES

INSTRUCTIONS:

	BALANCE AT			BALANCE AT
DESCRIPTION	BEGINNING			CLOSE OF
	OF YEAR			YEAR

ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES

Accrued Vacation	$	29,594		$	32,122
Incentive Compensation		-			23,327
Severance		13,481			1,454
Officers' Deferred Compensation		9,310			11,925
Payroll Accrual		8,457			3,385
Employee Health And Other Benefits		8,188			8,853
Unclaimed Payroll And A/P Payments		260			539
Payroll Withholding		(572	)		-
FirstEnergy Stock Options		(215	)		108
Workers' Compensation		28			-
Sick Leave		(11	)		-
Other		43			(5	)
TOTAL	$	68,563		$	81,708

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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 and System of Accounts

FirstEnergy Service Company (the Company or FECO) is a wholly-owned subsidiary of FirstEnergy Corp. (FirstEnergy), a registered public utility holding company under the Public Utility Holding Company Act of 1935 (PUHCA). The company was authorized to conduct business as a service company for FirstEnergy and its various subsidiaries by order of the Securities and Exchange Commission (SEC) dated June 30, 2003. The Company provides certain administrative, management, and support services to associate companies in the FirstEnergy system.

The Company follows the Uniform System of Accounts for Mutual and Subsidiary Service Companies. Certain reclassifications have been made to conform to current period presentation.

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.

Operating Revenues and Expenses

Services rendered to affiliated companies are provided at cost. 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.

Property, Equipment and Depreciation

Property and equipment are recorded at cost. Depreciation is provided on a straight-line basis at various rates over the estimated lives of various classes of property. The average depreciation rate for 2004 was 9.6932%.

19A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XIV

NOTES TO FINANCIAL STATEMENTS

INSTRUCTIONS:

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. 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. Deferred tax assets are recognized based on income tax rates expected to be in effect when they are settled.

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.

3. PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS

FirstEnergy provides noncontributory defined benefit pension plans that cover substantially all of its employees. The trusteed plans provide defined benefits based on years of service and compensation levels. The Company's funding policy is based on actuarial computations using the projected unit credit method. In the third quarter of 2004, FirstEnergy made a $500 million voluntary contribution to its pension plan. Prior to this contribution, projections indicated that cash contributions of approximately $600 million would have been required during the 2006 to 2007 time period under minimum funding requirements established by the IRS. The election to pre-fund the plan is expected to eliminate that funding requirement. Since the contribution is deductible for tax purposes, the after-tax cash impact of the voluntary contribution was approximately $300 million.

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.

19B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XIV

NOTES TO FINANCIAL STATEMENTS

INSTRUCTIONS:

Pension and OPEB costs are affected by employee demographics (including age, compensation levels, and employment periods), the level of contributions made to the plans and earnings on plan assets. Such factors may be further affected by business combinations which impact employee demographics, plan experience and other factors. Pension and OPEB costs may also be affected by changes in key assumptions, including anticipated rates of return on plan assets, the discount rates and health care trend rates used in determining the projected benefit obligations and pension and OPEB costs. FirstEnergy uses a December 31 measurement date for the majority of its plans.

4. NOTES RECEIVABLE/NOTES PAYABLE

FECO administers the FirstEnergy Utility and Nonutility Money Pools. The Money Pools are reported on FECO with a corresponding intercompany receivable/payable to the appropriate company. The Money Pools' balances on FECO at any point in time primarily represents timing differences between the disbursement of funds from the Money Pools 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 or the sale of commercial paper 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 was 1.9993% and 1.6529% at December 31,2004 and 2003 respectively. The Nonutility Money Pool interest rate was 1.9737% and 1.44162% at December 31, 2004 and 2003 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, 2004 and 2003 are as follows (dollars in thousands):

19C

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XIV

NOTES TO FINANCIAL STATEMENTS

INSTRUCTIONS:

Notes Receivable/(Notes Payable)	2004			2003

American Transmission Systems, Inc.	$	(97,965	)	$	(105,528	)
Centerior Energy Services, Inc.		(445	)		0
Centerior Funding Company		3,775			(795	)
EI UK Holdings, Inc.		65,921			0
FELHC, Inc.		(44	)		(49	)
Fiber Venture Equity, Inc.		(33,305	)		(32,983	)
FirstEnergy Corp.		(922,031	)		(1,770,761	)
FirstEnergy Facilities Service Group LLC		8,877			11,655
FirstEnergy Generation Corp.		706,545			627,482
FirstEnergy Nuclear Operating Company		58,559			(53,954	)
FirstEnergy Properties, Inc.		(24,438	)		(24,203	)
FirstEnergy Solutions Corp.		245,215			427,977
FirstEnergy Telecom Services, Inc.		26,108			41,161
FirstEnergy Ventures Corp.		(17,252	)		6,897
FirstEnergy Telecommunications Corp.		1,128			1,090
GPU Capital, Inc.		(234,267	)		852,314
GPU Diversified Holdings LLC		(1,557	)		0
GPU Electric, Inc.		(166,323	)		0
GPU Nuclear, Inc.		(2,123	)		2,863
GPU Power, Inc.		(38,255	)		0
Jersey Central Power & Light Company		248,532			230,985
MARBEL Energy Corporation		(118,602	)		(27	)
Met-Ed Funding LLC		(5,365	)		0
Metropolitan Edison Company		80,090			54,868
MYR Group Inc.		(4,143	)		(2,965	)
OES Capital, Incorporated		(16,839	)		0
OES Nuclear Company		(14,843	)		0
OES Ventures, Incorporated		(2,761	)		0
Ohio Edison Company		(503,029	)		(365,205	)
Penelec Funding LLC		(7,352	)		0
Penn Power Funding LLC		63			11,334
Pennsylvania Electric Company		241,496			78,510
Pennsylvania Power Company		11,789			0
The Cleveland Electric Illuminating Co.		472,876			169,079
The Toledo Edison Company		429,518			285,918
Toledo Edison Capital Company		(44	)		0
Warrenton River Terminal, Ltd.		(88	)		(200	)
York Haven Power Company		(13,404	)		0

TOTAL	$	376,017		$	445,463

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XV

STATEMENT OF INCOME

ACCOUNT	DESCRIPTION		CURRENT YEAR			PRIOR YEAR

INCOME

457		Services rendered to associate companies	$	535,299		$	491,591
458		Services rendered to nonassociate
		Companies		-			-
421		Miscellaneous income or loss		1,793			3,955

		Total Income	$	537,092		$	495,546

EXPENSE

920		Salaries and wages		198,179			134,851
921		Office supplies and expenses		43,593			85,546
922		Administrative expense transferred - credit		-			-
923		Outside services employed		107,871			63,331
924		Property insurance		2,079			4,133
925		Injuries and damages		7,974			4,493
926		Employee pensions and benefits		68,535			104,703
928		Regulatory commission expense		-			755
930.1		General advertising expenses		8,213			10,049
930.2		Miscellaneous general expenses		10,788			13,180
931		Rents		14,402			9,064
932		Maintenance of structures and equipment		20,587			19,203
403		Depreciation and amortization expense		34,736			37,570
408		Taxes other than income taxes		17,540			14,660
409		Income taxes		(55,616	)		(25,125	)
410		Provision for deferred income taxes		54,626			23,011
411		Provision for deferred income taxes - credit		(4,815	)		(2,475	)
411.5		Investment tax credit		-			-
426.1		Donations		5,150			2,932
426.5		Other deductions		(988	)		(6,698	)
427		Interest on long-term debt		462			1,447
430		Interest on debt to associate companies		2,856			1,215
431		Other interest expense		920			(299	)

		Total Expense	$	537,092		$	495,546

		Net Income or (Loss)	$	-		$	-

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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 Corporation	$	43	$	-		$	-	$	43
American Transmission Systems, Incorporated		12,776		12,018			-		24,794
Centerior Energy Services, Inc.		17		-			-		17
FELHC, Inc.		1		-			-		1
Fiber Venture Equity, Inc.		6		-			-		6
First Communications, LLC		161		-			-		161
FirstEnergy Corp.		29,155		6,685			-		35,840
FirstEnergy Facilities Service Group LLC		78		62			-		140
FirstEnergy Generation Corp.		22,209		10,175			-		32,384
FirstEnergy Nuclear Operating Company		27,587		7,812			-		35,399
FirstEnergy Properties, Inc.		598		39			-		637
FirstEnergy Solutions Corp.		7,641		2,430			-		10,071
FirstEnergy Telecom Service, Inc.		2,805		92			-		2,897
FirstEnergy Telecommunications Corp.		108		80			-		188
FirstEnergy Ventures Corp.		11		270			-		281
GPU Capital, Inc.		745		-			-		745
GPU Diversified Holdings LLC		43		-			-		43
GPU Nuclear, Inc.		13		-			-		13
GPU Power, Inc.		509		(145	)		-		364
Jersey Central Power & Light Company		27,680		68,737			-		96,417
MARBEL Energy Corporation		206		238			-		444
Metropolitan Edison Company		15,281		32,250			-		47,531
MYR Group Inc.		405		2			-		407
Ohio Edison Company		10,829		69,194			-		80,023
Pennsylvania Electric Company		11,206		35,760			-		46,966
Pennsylvania Power Company		2,079		12,990			-		15,069
The Cleveland Electric Illuminating Company		10,290		56,736			-		67,026
The Toledo Edison Company		5,292		32,089			-		37,381
Warrenton River Terminal, Ltd.		11		-			-		11

TOTAL	$	187,785	$	347,514		$	-	$	535,299

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

ANALYSIS OF BILLING

NONASSOCIATE COMPANIES

ACCOUNT 458


	DIRECT		INDIRECT		COMPENSATION		EXCESS
	COSTS		COSTS		FOR USE		OR		TOTAL
NAME OF NONASSOCIATE COMPANY	CHARGED		CHARGED		OF CAPITAL		TOTAL		DEFICIENCY		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

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVI

ANALYSIS OF CHARGES FOR SERVICE

ASSOCIATE AND NONASSOCIATE COMPANIES

				ASSOCIATE COMPANY CHARGES								NONASSOCIATE COMPANY CHARGES						TOTAL CHARGES FOR SERVICE
				DIRECT		INDIRECT						DIRECT		INDIRECT				DIRECT		INDIRECT
	DESCRIPTION OF ITEMS			COST		COST			TOTAL			COST		COST		TOTAL		COST		COST			TOTAL
920.			Salaries And Wages	$	79,126	$	119,053		$	198,179		$	-	$	-	$	-	$	79,126	$	119,053		$	198,179
921.			Office Supplies And Expenses		24,521		19,072			43,593			-		-		-		24,521		19,072			43,593
922			Administrative Expense Transferred-Credit		-		-			-			-		-		-		-		-			-
923.			Outside Services		62,236		45,635			107,871			-		-		-		62,236		45,635			107,871
924.			Property Insurance		-		2,079			2,079			-		-		-		-		2,079			2,079
925.			Injuries And Damages		472		7,502			7,974			-		-		-		472		7,502			7,974
926.			Employee Pensions And Benefits		83		68,452			68,535			-		-		-		83		68,452			68,535
928			Regulatory Commission Expense		-		-			-			-		-		-		-		-			-
930.1			General Advertising Expenses		565		7,648			8,213			-		-		-		565		7,648			8,213
930.2			Misc. General Expenses		7,636		3,152			10,788			-		-		-		7,636		3,152			10,788
931.			Rents		7,408		6,994			14,402			-		-		-		7,408		6,994			14,402
932.			Maintenance Of Structures And Equipment		1,708		18,879			20,587			-		-		-		1,708		18,879			20,587
403.			Depreciation And Amortization Expense		6		34,730			34,736			-		-		-		6		34,730			34,736
408.			Taxes Other Than Income Taxes		-		17,540			17,540			-		-		-		-		17,540			17,540
409			Income Taxes		-		(55,616	)		(55,616	)		-		-		-		-		(55,616	)		(55,616	)
410			Provision For Deferred Income Taxes		-		54,626			54,626			-		-		-		-		54,626			54,626
411			Provision For Deferred Income Taxes - Credit		-		(4,815	)		(4,815	)		-		-		-		-		(4,815	)		(4,815	)
411.5			Investment Tax Credit		-		-			-			-		-		-		-		-			-
426.1			Donations		4,864		286			5,150			-		-		-		4,864		286			5,150
426.5			Other Deductions		-		(988	)		(988	)		-		-		-		-		(988	)		(988	)
427.			Interest On Long Term Debt		-		462			462			-		-		-		-		462			462
431.			Other Interest Expense		-		920			920			-		-		-		-		920			920

		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	$	188,625	$	345,611		$	534,236		$	-	$	-	$	-	$	188,625	$	345,611		$	534,236

			Compensation For Use Of Equity Capital		-		-			-			-		-		-		-		-			-

430			Interest On Debt To Assoc. Companies		-		2,856			2,856			-		-		-		-		2,856			2,856

			Total Cost Of Service	$	188,625	$	348,467		$	537,092		$	-	$	-	$	-	$	188,625	$	348,467		$	537,092

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

					DEPARTMENT OR SERVICE FUNCTION
DESCRIPTION OF ITEMS		TOTAL AMOUNT			CHAIRMAN		PRESIDENT& CEO		EXECUTIVE VICE PRESIDENT & COO		ENERGY DELIVERY& CUSTOMER SERVICE
920	Salaries And Wages	$	198,179		$	110	$	2,605	$	874	$	1,088
921	Office Supplies And Expenses		43,593			17		845		49		187
922	Administrative Expense Transferred-Credit		-			-		-		-		-
923	Outside Services		107,871			2,454		874		54		515
924	Property Insurance		2,079			-		-		-		-
925	Injuries And Damages		7,974			-		-		-		-
926	Employee Pensions And Benefits		68,535			-		-		-		-
928	Regulatory Commission Expense		-			-		-		-		-
930.1	General Advertising Expenses		8,213			-		13		-		21
930.2	Misc. General Expenses		10,788			-		3		-		-
931	Rents		14,402			-		2		-		-
932	Maintenance Of Structures And Equipment		20,587			-		-		-		-
403	Depreciation And Amortization Expense		34,736			-		-		-		-
408	Taxes Other Than Income Taxes		17,540			-		-		-		-
409	Income Taxes		(55,616	)		-		-		-		-
410	Provision For Deferred Income Taxes		54,626			-		-		-		-
411	Provision For Deferred Income Taxes - Credit		(4,815	)		-		-		-		-
411.5	Investment Tax Credit		-			-		-		-		-
426.1	Donations		5,150			-		1		-		-
426.5	Other Deductions		(988	)		-		50		-		-
427	Interest On Long Term Debt		462			-		-		-		-
430	Interest On Debt To Assoc. Companies		2,856			-		-		-		-
431	Other Interest Expense		920			-		-		-		-
	INSTRUCTION:
	Indicate each department or service function. (See
	Instruction 01-3 General Structure of Account System:
	Uniform System Account)
	Total Expenses	$	537,092		$	2,581	$	4,393	$	977	$	1,811

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
									ENERGY
			REGION		CUSTOMER		ENERGY		DELIVERY		TRANSMISSION
	DESCRIPTION OF ITEM		PRESIDENTS		SERVICES		DELIVERY		POLICY		INITIATIVE
920		Salaries And Wages	$	4,670	$	49,152	$	37,862	$	1,944	$	233
921		Office Supplies And Expenses		365		1,011		2,993		198		-
922		Administrative Expense Transferred-Credit		-		-		-		-		-
923		Outside Services		55		17,684		4,340		118		-
924		Property Insurance		-		-		-		-		-
925		Injuries And Damages		-		-		-		-		-
926		Employee Pensions And Benefits		-		-		37		-		-
928		Regulatory Commission Expense		-		-		-		-		-
930.1		General Advertising Expenses		185		169		4		-		-
930.2		Misc. General Expenses		44		96		135		405		-
931		Rents		-		3		138		-		-
932		Maintenance Of Structures And Equipment		-		761		155		-		-
403		Depreciation And Amortization Expense		-		-		4,908		-		-
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		8		-		-		-		-
426.5		Other Deductions		-		-		-		-		-
427		Interest On Long Term Debt		-		-		-		-		-
430		Interest On Debt To Assoc. 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	$	5,327	$	68,876	$	50,572	$	2,665	$	233

25A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
	DESCRIPTION OF ITEMS		STRATEGIC OPERATIONS		RATES & REGULATORY AFFAIRS		INFORMATION TECHNOLOGY			SUPPLY CHAIN		BUSINESS DEVELOPMENT & PERFORMANCE
920		Salaries And Wages	$	5,233	$	18,242	$	61,861		$	17,784	$	5,388
921		Office Supplies And Expenses		201		148		23,153			379		211
922		Administrative Expense Transferred-Credit		-		-		-			-		-
923		Outside Services		87		501		7,406			3,041		710
924		Property Insurance		-		-		-			-		-
925		Injuries And Damages		-		-		-			-		-
926		Employee Pensions And Benefits		-		-		(370	)		-		-
928		Regulatory Commission Expense		-		-		-			-		-
930.1		General Advertising Expenses		2		1		3			1		18
930.2		Misc. General Expenses		1		9		40			269		1,349
931		Rents		1		-		678			140		-
932		Maintenance Of Structures And Equipment		-		1		19,608			-		38
403		Depreciation And Amortization Expense		-		-		22,436			-		-
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 Assoc. 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	$	5,525	$	18,902	$	134,815		$	21,614	$	7,714

25B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
	DESCRIPTION OF ITEMS		FIRSTENERGY TELECOM		FINANCE & PLANNING		CONTROLLER					TREASURY		CORPORATE RISK
920		Salaries And Wages	$	2,624	$	857	$	(7,516	)	(A	)	$	3,064	$	2,479
921		Office Supplies And Expenses		88		2,641		899					460		54
922		Administrative Expense Transferred-Credit		-		-		-					-		-
923		Outside Services		-		22		1,204					1		30
924		Property Insurance		-		-		-					-		2,079
925		Injuries And Damages		-		-		(20	)				-		5,423
926		Employee Pensions And Benefits		-		-		4,925					-		-
928		Regulatory Commission Expense		-		-		-					-		-
930.1		General Advertising Expenses		1		-		-					-		-
930.2		Misc. General Expenses		-		-		12					4		71
931		Rents		1		-		(1	)				-		-
932		Maintenance Of Structures And Equipment		-		-		4					-		-
403		Depreciation And Amortization Expense		-		2,677		-					-		-
408		Taxes Other Than Income Taxes		-		-		17,540					-		-
409		Income Taxes		-		-		(55,616	)	(B	)		-		-
410		Provision For Deferred Income Taxes		-		-		54,626					-		-
411		Provision For Deferred Income Taxes - Credit		-		-		(3,911	)				-		(904	)
411.5		Investment Tax Credit		-		-		-					-		-
426.1		Donations		-		-		-					-		-
426.5		Other Deductions		-		-		-					-		-
427		Interest On Long Term Debt		-		-		-					-		-
430		Interest On Debt To Assoc. Companies		-		-		2,856					-		-
431		Other Interest Expense		-		-		(663	)				-		-
		INSTRUCTION:
		Indicate each department or service function. (See
		Instruction 01-3 General Structure of Account System:
		Uniform System Account)
		TOTAL EXPENSES	$	2,714	$	6,197	$	14,339				$	3,529	$	9,232


(A) Includes $(15,872) of payroll taxes that became part of the payroll overheads, which were applied to all FECO service functions' base payroll.
(B) The income taxes credit was primarily the result of pension contribution deduction taken in 2004.

25C

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
	DESCRIPTION OF ITEMS		INVESTOR RELATIONS		INVESTMENT MANAGEMENT			INTERNAL AUDITING		LEGAL
920		Salaries And Wages	$	783	$	453		$	1,990	$	5,031
921		Office Supplies And Expenses		188		(34	)		134		609
922		Administrative Expense Transferred-Credit		-		-			-		-
923		Outside Services		138		-			135		53,546
924		Property Insurance		-		-			-		-
925		Injuries And Damages		-		-			-		66
926		Employee Pensions And Benefits		-		-			-		-
928		Regulatory Commission Expense		-		-			-		-
930.1		General Advertising Expenses		-		-			-		4
930.2		Misc. General Expenses		3		-			2		31
931		Rents		-		-			-		1
932		Maintenance Of Structures And Equipment		-		-			-		-
403		Depreciation And Amortization Expense		-		-			-		28
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 Assoc. 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	$	1,112	$	419		$	2,261	$	59,316

25D

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
			ADMIN. SERVICES/						CORPORATE AFFAIRS &
			CORPORATE				EXTERNAL		COMMUNITY
	DESCRIPTION OF ITEMS		/REAL ESTATE		CLAIMS		AFFAIRS		INVOLVEMENT
920		Salaries And Wages	$	11,878	$	1,263	$	392	$	1,071
921		Office Supplies And Expenses		6,421		195		16		73
922		Administrative Expense Transferred-Credit		-		-		-		-
923		Outside Services		10,456		76		-		3
924		Property Insurance		-		-		-		-
925		Injuries And Damages		-		6		-		-
926		Employee Pensions And Benefits		1		-		-		-
928		Regulatory Commission Expense		-		-		-		-
930.1		General Advertising Expenses		-		-		-		1
930.2		Misc. General Expenses		2,501		687		34		4,743
931		Rents		13,427		-		-		1
932		Maintenance Of Structures And Equipment		20		-		-		-
403		Depreciation And Amortization Expense		-		-		-		4,681
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		-		-		-		5,141
426.5		Other Deductions		-		-		-		361
427		Interest On Long Term Debt		-		-		-		-
430		Interest On Debt To Assoc. 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	$	44,704	$	2,227	$	442	$	16,075

25E

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

SCHEDULE XVII

SCHEDULE OF EXPENSE DISTRIBUTION

DEPARTMENT OR SERVICE FUNCTION

			DEPARTMENT OR SERVICE FUNCTION
	DESCRIPTION OF ITEMS			GOVERNMENTAL AFFAIRS		COMMUNICATIONS		HUMAN RESOURCES
920		Salaries And Wages		$	1,937	$	3,302	$	(38,475	)	(C)
921		Office Supplies And Expenses			755		826		511
922		Administrative Expense Transferred-Credit			-		-		-
923		Outside Services			2,129		65		2,227
924		Property Insurance			-		-		-
925		Injuries And Damages			-		-		2,499
926		Employee Pensions And Benefits			-		26		63,916
928		Regulatory Commission Expense			-		-		-
930.1		General Advertising Expenses			181		7,493		116
930.2		Misc. General Expenses			47		251		51
931		Rents			-		1		10
932		Maintenance Of Structures And Equipment			-		-		-
403		Depreciation And Amortization Expense			6		-		-
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			-		-		(1,399	)
427		Interest On Long Term Debt			-		-		462
430		Interest On Debt To Assoc. Companies			-		-		-
431		Other Interest Expense			-		-		1,583
		INSTRUCTION:
		Indicate each department or service function. (See
		Instruction 01-3 General Structure of Account System:
		Uniform System Account)
		Total Expenses		$	5,055	$	11,964	$	31,501

(C) Includes $(55,248) of employee pensions and benefits that became part of the payroll overheads, which were applied to all FECO service functions' base payroll.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

DEPARTMENTAL ANALYSIS OF SALARIES

ACCOUNT 920

	DEPARTMENTAL SALARY EXPENSE											NUMBER
				INCLUDED IN AMOUNTS BILLED TO								PERSONNEL
	TOTAL			PARENT			OTHER			NON		END OF
NAME OF DEPARTMENT	AMOUNT			COMPANY			ASSOCIATES			ASSOCIATES		YEAR
Chairman	$	110		$	101		$	9		$	-		2
President & CEO		2,605			1,173			1,432			-		4
Executive Vice President & COO		874			26			848			-		1
Energy Delivery & Customer Service		1,088			-			1,088			-		3
Region Presidents		4,670			-			4,670			-		20
Customer Services		49,152			-			49,152			-		680
Energy Delivery		37,862			-			37,862			-		349
Energy Delivery Policy		1,944			-			1,944			-		12
Transmission Initiative		233			-			233			-		3
Strategic Operations		5,233			1,713			3,520			-		49
Rates & Regulatory Affairs		18,242			-			18,242			-		51
Information Technology		61,861			1,288			60,573			-		634
Supply Chain		17,784			4			17,780			-		171
Business Development & Performance		5,388			163			5,225			-		38
FirstEnergy Telecom		2,624			-			2,624			-		14
Finance & Planning		858			52			806			-		10
Controller (A)		(7,517	)		(514	)		(7,003	)		-		115
Treasury		3,064			148			2,916			-		21
Corporate Risk		2,479			108			2,371			-		16
Investor Relations		784			784			-			-		4
Investment Management		453			-			453			-		3
Internal Auditing		1,990			55			1,935			-		23
Legal		5,031			168			4,863			-		29
Admin Services/Corp/Real Estate		11,878			1,938			9,940			-		140
Claims		1,263			32			1,231			-		14
External Affairs		392			19			373			-		2
Corporate Affairs & Community Involvement		1,071			2			1,069			-		8
Governmental Affairs		1,937			1,937			-			-		11
Communications		3,302			71			3,231			-		25
Human Resources (B)		(38,476	)		(2,443	)		(36,033	)		-		128
Total	$	198,179		$	6,825		$	191,354		$	-		2,580


(A) Includes $(15,872) of payroll taxes that became part of the payroll overheads, which were applied to all FECO service functions' base payroll.
(B) Includes $(55,248) of employee pensions and benefits that became part of the payroll overheads, which were applied to all FECO service functions' base payroll.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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 & Feld LLP		Legal services related to August 14 Blackout, shareholder class action lawsuit, Davis Besse case, Midwest ISO-FERC.		NA	$	12,848

Arent Fox Kintner Plotkin & Kahn		Legal services related to Froberg v. GPU Energy, Inc.		NA		215

Babst Calland Clements and Zomnir		Legal services related to Little Blue Run Matter.		NA		250

Baker & Hostetler LLP		Legal Services related to Federal Criminal Investigation.		NA		196

Baker and Lancianese Law Offices		Legal Services related to Asbestos-Related Personal Injury Litigation.		NA		394

Balch & Bingham LLP		Legal Services related to Grandfathered Agreements, August 14 Blackout.		NA		892

Booz Allen Hamilton		Legal Services related to Derivative Claim Review.		NA		1,310

Brouse McDowell		Legal Services related to Ohio Edison/WCI Steel Chapter 11.		NA		255

Calfee, Halter & Griswold LLP		Legal Services related to various system wide issues.		NA		1,760

Daniel F.Sahin, P.C.		Legal Services related to various outage claims lawsuits.		NA		102

Dilworth Paxson LLP		Legal Services related to Shareholder Derivative Claim Review.		NA		1,926

Genova Burns & Vernoia		Legal Services related to General Labor & Employment Law Counsel.		NA		468

Gordon And Ermer		Legal Services related to the grand jury investigation of Davis Besse.		NA		134

Hoagland, Longo, Moran, Dunst & Doukas, LLP		Legal Services related to various outage claims lawsuits.		NA		253

27A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

			RELATIONSHIP
			"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE		"NA"= NON		AMOUNT
			ASSOCIATE

Legal (continued)

Hunton & Williams		Legal Services related to NSR Legal Resources Group.		NA	$	163

ICF Resources Incorporated		Legal Services related to NSR Litigation Support.		NA		106

Jones Day Reavis & Pogue		Legal Services related to Rate Stabilization Plan.		NA		1,668

Kirkland and Ellis LLP		Legal Services related to United States v. Ohio Edison.		NA		102

Kirkpatrick & Lockhart LLP		Legal Services related to D. L. Resources/FirstEnergy Solution.		NA		480

Knox, Mclaughlin, Gornall & Sennett		Legal Services related to Ulysses Lumber Company v. Pennsylvania Electric Company.		NA		115

Lowenstein Sandler PC		Legal Services related to Muise & Tzanneakis v. JCP&L.		NA		251

Messerman & Messerman Company LPA		Legal Services related to FirstEnergy Nuclear Operating Company matters.		NA		360

Morgan Lewis and Bockius LLP		Legal Services related to Davis-Besse Grand Jury Subpoena.		NA		2,729

Ogletree Deakins Nash Smoak and Stewart, P.C.		Legal Services related to Somerville v. GPU Energy.		NA		128

Pillsbury Winthrop LLP		Legal Services related to Proxy Statement, Form 10-Q Filings.		NA		332

Porter Wright Morris & Arthur LLP		Legal Services related to NSR Enforcement Initiative.		NA		1,661

Reed Smith LLP		Legal Services related to Finch v. FirstEnergy Nuclear Operating Company.		NA		278

Roetzel & Andress		Legal Services related to General Workers Compensation.		NA		1,663

Roland & Schlegel P C		Legal Services related to Bender v. GPU Energy.		NA		118

27B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

		RELATIONSHIP
		"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE	"NA"= NON	AMOUNT
		ASSOCIATE

Legal (Continued)

Ruprecht, Hart & Weeks, LLP	Legal Services related to various litigations with GPU Energy.	NA	$	212

Ryan Russell Ogden & Seltzer LLP	Legal Services related to general regulatory matters.	NA		1,717

Stevens & Lee	Legal Services related to Gonzalez v. GPU Energy.	NA		261

Swidler Berlin LLP	Legal Services related to Transmission Rate Filing, LDV Contract Modification.	NA		272

Thelen Reid & Priest LLP	Legal Services related to 2003 Seaside Outages, Securitization and Transition Bonds.	NA		2,446

Thompson Hine LLP	Legal Services related to NSR.	NA		404

Ulmer & Berne LLP	Legal Services related to Shareholder Derivative Litigation.	NA		103

Weiner Lesniak LLP	Legal Services related to Smith v. JCP&L.	NA		580

Wilkerson and Associates Co LPA	Legal Services related to Pacific Indemnity Insurance Company v. CEI.	NA		104

Willkie Farr and Gallagher	Legal Services related to Clean Air Act, NSR.	NA		648

180 Various Payees (Under $100,000)		NA		6,553

Sub-Total			$	44,457

27C

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

		RELATIONSHIP
		"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE	"NA"= NON	AMOUNT
		ASSOCIATE

Other Professional Services

Adecco Employment Services	Temporary staffing services.	NA	$	2,564

ADP Investor Communication	Processing fee for shareowner positions of FirstEnergy Annual Meeting.	NA		146

Allguard Security Inc	Security services.	NA		316

Allianceone	Collection services.	NA		342

American Payment Systems Inc	Payment services for remittance center.	NA		344

Andalex International Incorporated	Telelanguage services.	NA		207

Animators At Law Incorporated	Visual communications consulting, computer animation and graphics design services.	NA		185

Aon Consulting	Consulting services related to benefits & compliance, health & absence management.	NA		408

Areva T&D Incorporated	IT services for FirstEnergy Unix Migration Project.	NA		1,820

Associated Compensation Resources	Workers' compensation claims services.	NA		132

Balch & Bingham LLP	Consulting services related to governmental affairs.	NA		281

Bearing Point	Consulting services related to High Performance Finance Project.	NA		160

Boehm Kurtz and Lowry	Consulting services related to FirstEnergy's RSP filing.	NA		150

Booth and Associates Incorporated	Audit related to NJBPU Docket No. EX02120950.	NA		328

Booz Allen Hamilton	Professional services related to Shareholder Derivative Claim Review Committee.	NA		173

Calfee, Halter & Griswold LLP	Consulting services related to governmental affairs.	NA		106

Capital Recovery Service	Collection services.	NA		112

27D

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

		RELATIONSHIP
		"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE	"NA"= NON	AMOUNT
		ASSOCIATE

Other Professional Services (continued)

Career Connections	IT contractors related to Davis-Besse support and various site support.	NA	$	200

Charles River Associated Inc	Consulting services related to formation and operation of GridAmerica.	NA		130

Chris Talarico & Associates, Inc.	Temporary staffing services.	NA		1,890

Citibank	Procurement card services.	NA		100

Complete Payroll Management Inc	Temporary staffing services.	NA		881

Complete Personnel Logistics	Temporary staffing services.	NA		1,158

Compucharts	Provide on-site laser printer and PC maintenance.	NA		345

Computer Task Group Inc	IT contractors for various projects.	NA		934

Conger & Elsea Inc	Consulting services related to August 14 Blackout.	NA		570

Credit Bureau Collection Serv Inc	Collection services.	NA		108

CSI International Inc	Provide facility services.	NA		364

D J Wurdack Inc	Placement services.	NA		206

Davey Resource Group	Provide contract foresters.	NA		620

David B Woods	Consulting services related to SAP System.	NA		274

Deloitte & Touche	Consulting services related to EMDERSA.	NA		105

Dublin Maintenance Contractors	Provide janitorial services.	NA		138

E Technologies Ltd	Consulting services related to upgrading UPS system, battery monitor system.	NA		423

Environmental Conditioning	Provide HVAC services.	NA		551

27E

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

		RELATIONSHIP
		"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE	"NA"= NON	AMOUNT
		ASSOCIATE

Other Professional Services (continued)

Environmental Resources Mgmt Inc	Expert witness related to environmental case.	NA	$	116

Equifax Credit Info Services, Inc.	Credit information services.	NA		191

Filenet Corporation	Information compliance services.	NA		102

Four Dimentional Solutions	Consulting services related to workforce developments.	NA		199

Gabel Associates	Consulting services related to BPU Investigation.	NA		145

GE Energy Management Services Inc.	Consulting services related to Poweron implementation, on-site support.	NA		624

GE Power Systems	Consulting services related to FirstEnergy Reliability Study.	NA		140

Greater Akron Chamber	Next generation consulting.	NA		114

Greater Cleveland Partnership	Economic development program.	NA		1,035

Guy Lammert & Towne	Collection services.	NA		109

H S Grace & Company Inc	Consulting services related to Derivatives Litigation.	NA		273

Halls Exclusive Courier Service	Courier services.	NA		814

Harrison Clark	Consulting services related to August 14 Blackout.	NA		132

Heavyweights Incorporated	Regulatory consulting services.	NA		225

Herman Miller Workplace Resource	Furnish office furniture.	NA		468

Hewitt Associates LLC	Consulting services related to talent alignment, retiree medical reform.	NA		341

27F

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

		RELATIONSHIP
		"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE	"NA"= NON	AMOUNT
		ASSOCIATE
Other Professional Services (continued)


Holland & Knight LLP	Consulting services related to Clean Air Regulation	NA	$	171

Honeywell DMC Services Inc.	Consulting services related to Clean Air Program.	NA		134

Hurst Landscaping	Landscaping services.	NA		221

HWH Architects Engineers Planners	Consulting services related to transmission reliability improvement study.	NA		237

IEU Ohio	Provide Ohio natural and electricity issues.	NA		500

IKON Document Services	Provide copying services.	NA		136

IKON Office Solutions	Provide document strategy services.	NA		188

Iron Mountain/National Underground	Provide record management services.	NA		396

J W Didado Electric Inc	Provide electrical contracting services.	NA		712

Jersey Shore University Medical	Provide medical services for JCP&L lawsuit.	NA		340

John R Santee	Provide MAC labor.	NA		839

KPMG LLP	Professional tax services.	NA		179

L&K International Videotraining	Provide transmission system operator training, meter technology training.	NA		221

Market Reach Strategies LLC	Provide market research.	NA		255

Maxcom Inc	Provide MAC labor.	NA		596

27G

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

RELATIONSHIP

"A"= ASSOCIATE

FROM WHOM PURCHASED

TYPE OF SERVICE/LARGEST INVOICE

"NA"= NON

AMOUNT

ASSOCIATE

Other Professional Services (continued)

McDonald Investments

Advisory services related to divestiture of Great Lakes Energy Partners, LLC.

3,001

McKinsey & Company

Consulting services related to OTL and capital productivity study.

1,446

McManus and Miles Incorporated

Financial advisory related to Parlin and

Newark PPAs.

1,250

Murtech Consulting LLC

Consulting services related to software modification to SAP FERC software module.

235

NCO Financial Systems

Provide accounts receivable management

services.

182

New York Stock Exchange Inc

Fee for listing FirstEnergy common stock.

322

Nextiraone LLC

Maintenance services related to PBX/VM.

636

Nexus Energy Software

Implementation services related to NEXUS energy software.

106

OSI Outsourcing Services, Inc.

Collection services.

9,670

PA Consulting Group

Consulting services related to shareholder

litigation.

373

Pantellos Group Limited

Provide supply chain services.

2,083

Parsons E&C

Engineering consulting services.

595

PJ Downes Associates LLC

Professional services related to BPU Docket No. EX03070503.

228

Princeton Ecom Corporation

Professional services related to ELS

transactions.

147

Rappleyea Lobbying Group Inc

Lobbying services.

100

RHI Management Resources

Financial staffing services.

200

Right Management Consultants Inc

Professional services related to career transition and organizational consulting.

100

27H

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

RELATIONSHIP

"A"= ASSOCIATE

FROM WHOM PURCHASED

TYPE OF SERVICE/LARGEST INVOICE

"NA"= NON

AMOUNT

ASSOCIATE

Other Professional Services (continued)

Rockwell First Point Contact

Maintenance services related to FirstPoint Enterprise System.

187

Roetzel & Andress

Consulting services.

123

Ron Outen Associates LLC

Consulting services related to Clean Air Act NSR enforcement case.

165

Roth Bros

HVAC services.

128

Russell Reynolds Associates

Consulting services related to executive

recruitment.

396

SAP America Inc

Services related to SAP onsite training.

219

SBC Global Services Inc

Advanced business telephone services.

199

Schaad Detective Agency, Inc.

Security guard services.

193

Scheeser Buckley Mayfield Inc

Engineering and design services.

141

Sciences International Incorporated

Consulting services related to NSR.

134

Seese Sveda Construction

Company

Construction services.

334

SSC Service Solutions

Provide facilities support.

165

Sungard Availability Services

Provide uninterrupted access to critical data.

106

Sungard CSS

Remote processing services.

219

Thompson Electric Inc

Provide electrical contracting services.

347

Thomson Financial Investor

Provide capital markets information and

advisory services.

101

Towers Perrin

Consulting services related to executive

compensation.

199

Triad Research Group

Provide customized research.

264

27I

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

OUTSIDE SERVICES EMPLOYED

ACCOUNT 923

INSTRUCTIONS:

			RELATIONSHIP
			"A"= ASSOCIATE
FROM WHOM PURCHASED	TYPE OF SERVICE/LARGEST INVOICE		"NA"= NON		AMOUNT
			ASSOCIATE

Other Professional Services (continued)

Tri-County Tower , Inc.		Provide tower inspection services.		NA	$	128

Twenty-First Century Communications		Professional services related to High Volume Call Answering System.		NA		497

Unisys Corporation		IT services related to remittance center.		NA		189

Utility Collections Ltd		Collection services.		NA		313

Vivid Learning Systems Inc		Training EWT web & custom lessons.		NA		111

Wanda A Wallace		Consulting services related to Shareholder Derivative Claim Review Committee.		NA		106

Warko Roofing Company Incorporated		HVAC services.		NA		421

Wass Consulting Group		Consulting services related to Shareholder Derivative Claim Review Committee.		NA		1,205

Watson Wyatt & Company		Consulting services related to benefits enrollment.		NA		203

Williams & Jensen		Consulting services related to government affairs.		NA		117

Xerox Corporation		Maintenance services.		NA		108

956 Various Payees ( Under $100,000)						8,798

Sub-total					$	63,414

Grand Total					$	107,871

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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	$	4,883

Educational Assistance		418

Employee Savings Plan		(1,410	)

Employee Stock Option Plan		6,420

Executive Deferred Compensation Plan		2,756

Executive Incentive Compensation Plan		246

Life Insurance		349

Long-term Disability		(1,276	)

Medical, Prescription, and Dental Insurance		32,735

Pensions		19,080

Relocation		1,297

Severance		14

Supplemental Executive Retirement Plan		2,214

Other Benefits		809





TOTAL	$	68,535

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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 To			Dope Open Incorporated	$	10
Promote Goodwill			Monster.Com		10
and Image			The International		10
			Erie Regional Chamber And Growth		8
			Lake Erie Speedway		7
			New Jersey Utilities Association		5
			Ladacin Network		5
			Pro Football Hall Of Fame		5
			Rossmoor Charity Pro-Member		5
			United Way Of Morris County		5
			New Jersey Alliance For Action		4
			Ambassador Banquet & Conference		3
			Erie Philharmonic		3
			109 Various Payees Under $3,000		95

General Advertising			Fox Ohio		136
Includes Advertising			Plain Dealer		97
In Newspapers,			WKYC TV		55
Periodicals, Radio, TV Etc.			Clear Channel Broadcasting Inc		50
			Directory Advertising & Marketing		47
			TMP Worldwide		46
			WKBN Broadcasting		43
			Clear Channel Communications		37
			Crain Communications Incorporation		34
			Akron Beacon Journal		32
			Toledo Blade Company		29
			PR Newswire		26
			WDOK		23
			The Vindicator		22
			Millennium Radio Group		20
			Life Media		20
			Newspaper Network Of Central Ohio		19
			City Business Journals Network		18
			National Black Review Incorporated		17
			York Newspaper Company		16
			The Blade		15
			The Bottomline Incorporated		15
			Gannett NJ Newspapers		14
			The Star-Ledger		14

29A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

General Advertising			City Business Journal	$	13
Includes Advertising			WNWV Radio		12
In Newspapers,			Springfield Newspapers Inc		12
Periodicals, Radio, TV Etc.			North Jersey Media Group		12
			Morning Call		12
			Clear Channel Radio		12
			Baker Publishing Incorporated		11
			WRTY-FM Clear Channel		11
			The Recorder Publishing Company Inc		11
			Mendio Publishing Service		10
			The Progressive Woman		10
			The Veteran Journal Incorporated		10
			WYSE Advertising Inc		10
			Radio One / WZAK-FM		10
			News-Herald		9
			Erie Times News		9
			Renard Communications Inc		9
			Cleveland Orchestra Program		9
			Greater Media Newspapers		8
			Cox Ohio Advertising - Springfield		8
			Call and Post		8
			Visionaries Of Humanity		7
			Kaleidoscope Magazine		7
			WQXK Cumulus Broadcasting		7
			Tribune Chronicle		7
			Verizon		7
			WMJI-FM		7
			Artists Inc.		7
			WYF Cumulus Broadcasting		6
			The Times		6
			WKKO Cumulus Broadcasting-Toledo		6
			Reading Eagle Company		6
			The Tribune-Democrat		6
			Beaver County Times		6
			WNCX		6
			The Morning Journal		6
			WTOL-TV Toledo		6

29B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

General Advertising		WQMX FM	$	6
Includes Advertising		Sun Newspapers		6
In Newspapers,		News Herald		5
Periodicals, Radio, TV Etc.		Vantage Industries		5
		Halcyon Business Publication Inc		5
		Office Building Magazine		5
		Live Publishing Co		5
		Newswatch Cleveland Inc		5
		WKNR Radio		5
		Citibank		5
		WQAL-FM		5
		Berks County Chamber Of Commerce		5
		CNHI		5
		Lebanon Daily News		5
		The Courier News		5
		WONE-FM		5
		Sprint		5
		WMVX-FM		5
		Morning Journal		5
		Conway Data, Inc.		5
		Sandusky Register		5
		National Society Of Black Engineers		4
		Media-Com Inc		4
		Daily Record		4
		Salem Communications		4
		NACE		4
		WCPX FM - Clear Channel		4
		Producer's Associates Inc		4
		1480 WHBC		4
		Mix 94.1 WHBC-FM		4
		City News Newspaper		4
		The Independent		4
		Altoona Mirror		4
		Sponsorships		4
		Sharon Herald Co		4

29C

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

GENERAL ADVERTISING EXPENSES

ACCOUNT 930.1

INSTRUCTIONS:



DESCRIPTION	NAME OF PAYEE		AMOUNT


General Advertising		NAS Recruitment Communications	$	4
Includes Advertising		WRVF FM		4
In Newspapers,		WGAR Radio FM		4
Periodicals, Radio, TV Etc.		Easton Publishing Co		4
		The Patriot-News Company		4
		WIOT FM		4
		WKFM Radio		4
		Buckeye Review Publishing Ltd		4
		Great Lakes Publishing Inc		3
		Toledo Journal		3
		Pittsburgh Magazine		3
		Susquehanna Radio Corp		3
		WEOL Radio		3
		The International		3
		Brown Publishing Company		3
		Raycom Media/WOIO-TV		3
		Record Publishing Company LLC		3
		Forever Of PA Inc		3
		Frasernet		3
		Leapfrog		3
		243 Various Payees Under $3,000		237

Sponsorships		Cleveland Browns		1,714
		Cleveland Indians Baseball		1,276
		Cleveland Cavaliers		935
		Reading Phillies		250
		University Of Akron		174
		Playhouse Square Foundation		122
		Team NEO		100
		Akron Civic Theatre		75
		State University Of New Jersey		50
		The Akron Marathon Corporation		50
		Edison Electric Institute		40
		The Delay Foundation For Kids		25
		Kent State University		25
		Akron Aeros		18
		Playhouse Square Center		16
		The University Of Toledo		12

29D

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

GENERAL ADVERTISING EXPENSES

ACCOUNT 930.1

INSTRUCTIONS:



DESCRIPTION	NAME OF PAYEE		AMOUNT

Sponsorships		Dan Hipsher	$	12
		New Jersey Cardinals		11
		Hope Street Kids		10
		The Philadelphia Foundation		10
		County Corner Company		9
		Youngstown State University		7
		Restaurant Associates		6
		Toledo Storm Hockey		6
		Anderson Graphics Incorporated		5
		Altoona Curve Baseball		5
		Congressional Black Caucus		5
		National Democratic Club		5
		RBC Sports		5
		World Trade Center Cleveland		5
		Economic Development Research & Training Center		4
		Artists Inc.		4
		Lehigh Valley Economic Development		4
		City Of Akron Recreation Bureau		3
		49 Various Payees Under $3,000		33

Fees And Expenses Of		IMR Strategic Marketing Services		211
Advertising Agencies		Triad Research Group		191
And Commercial Artists.		Bob Gold Advertising		115
		WYSE Advertising Inc		108
		Sawyer Miller Advertising		82
		Downing Exhibits & Pop Displays		38
		Cook Graphic Consulting		26
		Parker & Partners Marketing		18
		Artists Inc.		18
		Rick Zaidan Photography		17
		I M R Interactive Marketing		16
		Cochran Public Relations		10
		Downing Enterprises Inc		9
		Consolidated Graphics Group Inc		9
		Artists Incorporated		6
		Kent State University		5
		13 Various Payees Under $3,000		14

29E

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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


Printing, Supplies And			S Group Inc	$	91
Expenses In Preparing			Producers Associates		57
Advertising Materials			American Printing Inc		54
			Artists Inc.		43
			Bergdorf Company Inc		34
			Firestone Country Club		27
			WYSE Advertising Inc		21
			The Pannier Corporation		16
			Northeast Projections Inc		14
			Precision Printing		14
			Newswatch Cleveland Inc		13
			SP Mount		10
			Bark At The Moon Graphics Studio		8
			Crain Communications Incorporation		8
			Proline Equipment		6
			Mid-Eastern Advertising		6
			Mike Wilkes Studio		6
			Rick Zaidan Photography		6
			Wixted Pope Nora Thomson & Assoc		6
			Replay News		5
			Star Printing Company Inc		5
			PR Newswire		4
			Go Cal Incorporated		4
			Schwelik Studios		3
			21 Various Payees Under $3,000		21

			Total	$	8,213

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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


	Directors’ Fees and Expenses	$	2,479

	Dues and Memberships		6,890

	Legal Settlement		706

	Licenses, Permits and Regulations		503

	Shareholder Communication Expenses		210

	Total	$	10,788

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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

Office Building	$	11,065

Office Equipment		2,440

Automobile		234

Telecommunication Equipment		663


Total	$	14,402

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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				$ 879

	Unemployment Insurance
			- New Jersey		92
			- Pennsylvania		951
			- Ohio		534
			- Washington, DC		1

	Sales & Use
			- New Jersey		5
			- Pennsylvania		33

	Pennsylvania Capital Stock				1
			Sub Total		$ 2,496

(2)	Taxes - U.S. Government

	FICA				$ 14,869

	Federal Unemployment Insurance				175

			Sub Total		$ 15,044

				Total	$ 17,540

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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


Ohio Partners For Affordable Energy		Community Services	$	4,568
American Red Cross		Community Services		9
Boy Scouts Of America		Community Services		9
NAACP		Community Services		8
New Jersey Alliance For Action		Community Services		7
Moore Syndication, Incorporated		Community Services		7
Akron Community Foundation		Community Services		7
Johnstown Area Regional Chamber		Community Services		7
Toledo Area Chamber Of Commerce		Community Services		6
Catholic Diocese Of Cleveland		Community Services		6
Executive Leadership Council		Community Services		5
Urban League Of Greater Cleveland		Community Services		5
Youngstown Warren Regional Chamber		Community Services		5
BPACF BLACK Professional Association		Community Services		4
Cook Graphic Consulting		Community Services		3
Blair County Chamber Of Commerce		Community Services		3
Hunterdon Economic Partnerships		Community Services		3
Twenty Under Forty		Community Services		3
United Black Fund Of Greater Cleveland Inc.		Community Services		3
308 Various Organizations Under $3,000		Community Services		205

University Of Akron		Education		50
Repros Inc.		Education		27
Apogee Interactive Inc.		Education		19
Davis Printing Company		Education		9
The Writing Toolbox		Education		7
Akron General Women's Board		Education		5
Nuclear Energy Institute		Education		5
Monmouth University		Education		4
Monmouth Conservation		Education		4
Culver Company Incorporated		Education		4
Channing L Bete Co Inc		Education		4
Lourdes College		Education		3
68 Various Organizations Under $3,000		Education		37

33A

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

DONATIONS

ACCOUNT 426.1

INSTRUCTION:



NAME OF RECIPIENT	PURPOSE OF DONATION		AMOUNT


Chack,Dennis M*		Health Services	$	5
National Multiple Sclerosis		Health Services		4
Marymount Hospital		Health Services		3
29 Various Organizations Under $3,000		Health Services		19

Rock and Roll Hall Of Fame And Museum		Culture Development		10
Stranahan Theater Trust		Culture Development		8
Citifest Incorporate		Culture Development		6
Marion Popcorn Festival		Culture Development		5
Center For Italian & Italian-American Culture Inc.		Culture Development		5
National Black Caucus Of Local Cleveland		Culture Development		5
Stan Hywet Hall And Gardens		Culture Development		4
Cleveland Sport Stars Foundation		Culture Development		4
Toledo Zoo		Culture Development		3
18 Various Organizations Under $3,000		Culture Development		18

Total			$	5,150

* Board required annual contribution by Dennis Chack to American Red Cross.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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


Company-Owned Life Insurance		Employee-Related Expenses	$	(1,399	)

Lobbying Expenses		Primary Employee Wages		411
		And Expenses






		TOTAL	$	(988	)

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

ORGANIZATION CHART

Chairman of the Board
President & CEO, FirstEnergy Service Company
	Executive Vice President & COO, FirstEnergy Service Company
		Senior Vice President, Energy Delivery & Customer Service
			Region Presidents
			Senior Vice President, Customer Services
			Vice Presidents, Energy Delivery
			Vice President, Energy Delivery Policy
		Vice President, Transmission Initiative
	Senior Vice President, Strategic Operations
		Vice President, Rates & Regulatory Affairs
		Vice President, Chief Information Officer
		Vice President & Chief Procurement Officer
		Senior Vice President, Business Development & Performance
		Director, FirstEnergy Telecom
	Senior Vice President, Chief Financial Officer
		Vice President & Controller
		Treasurer
		Vice President, Corporate Risk & Chief Risk Officer
		Vice President, Investor Relations
		Director, Investment Management
		Director, Internal Auditing
	Senior Vice President & General Counsel
		Vice President, Admin Services/Corp/Real Estate
		Director, Claims
	Senior Vice President, External Affairs
		Vice President, Corporate Affairs & Community Involvement
		Vice President, Governmental Affairs
		Vice President, Communications
	Vice President, Human Resources
	Senior Vice President, Chairman & CEO's Administration

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

METHODS OF ALLOCATION

Multiple Factor - All

FirstEnergy will bear 5% of these Indirect Allocations. The remaining Indirect Allocations will be allocated among the Utility and the Non-Utility Subsidiaries based on FirstEnergy’s equity investment in respective groups.

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.

Multiple Factor - Utility

Based on the sum of the weighted averages of the following factors:

Gross transmission and/or distribution plant

Operating and maintenance expense excluding purchase power and fuel costs

Transmission and/or distribution revenues, excluding transactions with affiliates

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.

Multiple Factor - Utility and Non-Utility

First assigned a distribution ratio that is in proportion to the Indirect Costs based on FirstEnergy's equity investment in the respective groups.

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.

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.

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.

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, 2004

METHODS OF ALLOCATION

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.

Number of Participating Employees - Utility and Non-Utility

First assigned a distribution ratio that is in proportion to the Indirect Costs based on FirstEnergy's equity investment in the respective groups.

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. (Not currently in use.)

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. (Not currently in use.)

37B

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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.

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED

NONE

ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY

For the Year Ended December 31, 2004

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: April 26, 2005