UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Form U-13-60
ANNUAL REPORT
For the Period
Beginning January 1, 2001 and Ending December 31, 2001
TO THE
U. S. SECURITIES AND EXCHANGE COMMISSION
OF
SCANA Services, Inc.
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(Exact Name of Reporting Company)
A Subsidiary Service Company
Date of Incorporation: December 15, 1999
State or Sovereign Power under which Incorporated or Organized: South Carolina
Location of Principal Executive Offices of Reporting Company:
1426 Main Street
Columbia, South Carolina 29201
Name, title and address of officer
to whom correspondence concerning this
report should be addressed:
Mark R. Cannon
Controller
1426 Main Street
Columbia, SC 29201
Name of Principal Holding Company Whose Subsidiaries are served by Reporting
Company:
SCANA Corporation
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 of Uniform System of Accounts was required to be
made effective as to that company under Rules 82 and 93 to the end of that
calendar year. Subsequent reports should cover a calendar year.
4. REPORT FORMAT. Reports shall be submitted on the forms prepared by the
Commission. If the space provided on any sheet of such form is inadequate,
additional sheets may be inserted of the same size as a sheet of the form
or folded to each size.
5. MONEY AMOUNTS DISPLAYED. All money amounts required to be shown in
financial statements may be expressed in whole dollars, in thousands of
dollars or in hundred thousands of dollars, as appropriate and subject to
provisions of Regulation S-X (Section 210.3-01(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, Section 210.3-01(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.
12. ELECTRONIC FILERS. Electronic filers are subject to Regulation S-T and the
EDGAR Filer Manual. Any rule or instruction therein shall be controlling
unless otherwise specifically provided in rules or instructions pertaining
to the submission format documents.
Data that appears in tabular or columnar format shall be marked as
prescribed in the EDGAR Filer Manual.
Signatures shall be in typed form rather than manual format. See rule 13 of
Regulation S-T.
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LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNT ---------
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-----------------------
Schedule or Account Page
Description of Schedules and Accounts Number Number
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COMPARATIVE BALANCE SHEET Schedule I 6
SERVICE COMPANY PROPERTY Schedule II 8
ACCUMULATED PROVISION FOR DEPRECIATION
AND AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 10
INVESTMENTS Schedule IV 11
ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES Schedule V 12
FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 13
STORES EXPENSE UNDISTRIBUTED Schedule VII 14
MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 15
MISCELLANEOUS DEFERRED DEBITS Schedule IX 16
RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES Schedule X 17
PROPRIETARY CAPITAL Schedule XI 18
LONG-TERM DEBT Schedule XII 19
CURRENT AND ACCRUED LIABILITIES Schedule XIII 20
NOTES TO FINANCIAL STATEMENTS Schedule XIV 21
COMPARATIVE INCOME STATEMENT Schedule XV 22
ANALYSIS OF BILLING -ASSOCIATE COMPANIES Account 457 24
ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 25
ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND
NONASSOCIATE COMPANIES Schedule XVI 26
SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE FUNCTION Schedule XVII 28
DEPARTMENTAL ANALYSIS OF SALARIES Account 920 34
OUTSIDE SERVICES EMPLOYED Account 923 35
EMPLOYEE PENSIONS AND BENEFITS Account 926 37
GENERAL ADVERTISING EXPENSES Account 930.1 38
MISCELLANEOUS GENERAL EXPENSES Account 930.2 39
RENTS Account 931 40
TAXES OTHER THAN INCOME TAXES Account 408 41
DONATIONS Account 426.1 42
OTHER DEDUCTIONS Account 426.5 44
NOTES TO STATEMENT OF INCOME Schedule XVIII 45
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LISTING OF INSTRUCTIONAL FILING REQUIREMENTS -----------
Page
Number
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Description of Reports or Statements
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ORGANIZATION CHART 46
METHODS OF ALLOCATION 46
ANNUAL STATEMENT OF COMPENSATION FOR USE
OF CAPITAL BILLED 53
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ANNUAL REPORT OF SCANA Services, Inc.
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SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the current and prior year
--- --------------------------------------------------------------------- --------------------------
ACCOUNT ASSETS AND OTHER DEBITS (Dollars in Thousands) AS OF DECEMBER 31
---------------- --------------------------------------------------------------------- -----------------------
CURRENT PRIOR
------------- ---------
SERVICE COMPANY PROPERTY
101 Service company property (Schedule II) $24,190 $14,729
107 Construction work in progress (Schedule II) 16,886 19,005
---------------- -------------------------------------------------- ---------------------------- ------------
Total Property 41,076 33,734
---------------- -------------------------------------------------- ---------------------------- ------------
108 Less accumulated provision for depreciation
and amortization of service company property (Schedule III) 3,659
4,983
---------------- -------------------------------------------------- ---------------------------- ------------
Net Service Company Property 36,093 30,075
---------------- -------------------------------------------------- ---------------------------- ------------
INVESTMENTS
123 Investments in associate companies (Schedule IV) - -
124 Other investments (Schedule IV) - -
---------------- -------------------------------------------------- ---------------------------- ------------
Total Investments - -
---------------- -------------------------------------------------- ---------------------------- ------------
CURRENT AND ACCRUED ASSETS
131 Cash 11,541 8,694
134 Special deposits -
28
135 Working funds 118 133
136 Temporary cash investments (Schedule IV) - -
141 Notes receivable - -
143 Accounts receivable 148 520
144 Accumulated provision for uncollectible accounts - -
146 Accounts receivable from associate companies (Schedule V) 57,972 3,934
152 Fuel stock expenses undistributed (Schedule VI) - -
154 Materials and supplies 76
70
163 Stores expense undistributed (Schedule VII) -
2
165 Prepayments 2,338 1,705
174 Miscellaneous current and accrued assets (Schedule VIII) -
-
---------------- -------------------------------------------------- ---------------------------- ------------
Total Current and Accrued Assets 72,217 15,062
---------------- -------------------------------------------------- ---------------------------- ------------
DEFERRED DEBITS
181 Unamortized debt expense - -
184 Clearing accounts 1,926 1,665
186 Miscellaneous deferred debits (Schedule IX) 2,742 3,694
188 Research, development or demonstration expenditures(Schedule X) - -
190 Accumulated deferred income taxes - -
---------------- ------------------------------------------------------------------ ------- ------------
Total Deferred Debits 4,668 5,359
---------------- ------------------------------------------------------------------ ----------- ------------
TOTAL ASSETS AND OTHER DEBITS $112,978 $50,496
================ ================================================================== =========== ============
ANNUAL REPORT OF SCANA Services, Inc.
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SCHEDULE I - COMPARATIVE BALANCE SHEET
Give balance sheet of the Company as of December 31 of the current and prior year
----------------- ------------------------------------------------------------------------------ ---------------------------
ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL (Dollars in Thousands) AS OF DECEMBER 31
----------------- ------------------------------------------------------------------------------ ---------------------------
CURRENT PRIOR
-------------- ------------
PROPRIETARY CAPITAL
201 Common stock issued (Schedule XI) $1
$1
211 Miscellaneous paid-in-capital (Schedule XI) 5,465 35,950
215 Appropriated retained earnings (Schedule XI) - -
216 Unappropriated retained earnings (Schedule XI) - -
----------------- ------------------------------------------------------- ------------------- -------------- ------------
Total Proprietary Capital 5,466 35,951
----------------- ------------------------------------------------------- ------------------- -------------- ------------
LONG-TERM DEBT
223 Advances from associate companies (Schedule XII) - -
224 Other long-term debt (Schedule XII) 3,451 1,239
225 Unamortized premium on long-term debt - -
226 Unamortized discount on long-term debt-debit - -
----------------- ------------------------------------------------------- ------------------- -------------- ------------
Total Long-term Debt 3,451 1,239
----------------- ------------------------------------------------------- ------------------- -------------- ------------
CURRENT AND ACCRUED LIABILITIES
228 Accrued provision injuries and damages 121 16
231 Notes payable - -
232 Accounts payable 10,618 7,749
233 Notes payable to associate companies (Schedule XIII) - -
234 Accounts payable to associate companies (Schedule XIII) 85,640 -
236 Taxes accrued (85) (83)
237 Interest accrued - -
238 Dividends declared - -
241 Tax collections payable 130 99
242 Miscellaneous current and accrued liabilities (Schedule XIII) 2,531 1,812
----------------- ------------------------------------------------------- ------------------- -------------- ------------
Total Current and Accrued Liabilities 98,955 9,593
----------------- ------------------------------------------------------- ------------------- -------------- ------------
DEFERRED CREDITS
253 Other deferred credits 3,389 3,547
255 Accumulated deferred investment tax credits - -
----------------- ------------------------------------------------------- ------------------- -------------- ------------
Total Deferred Credits 3,389 3,547
----------------- ------------------------------------------------------- ------------------- --------------
------------
282 ACCUMULATED DEFERRED INCOME TAXES 1,717 166
------------------- -------------- ------------
----------------- -------------------------------------------------------
TOTAL LIABILITIES AND PROPRIETARY CAPITAL $112,978 $50,496
================= ======================================================= =================== ============== ============
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE II - SERVICE COMPANY PROPERTY
--------------------------------------------------- --------- ---------------- ----------------- -------------- --------------------
BALANCE AT BALANCE AT
BEGINNING RETIREMENT OTHER CLOSE OF
DESCRIPTION (Dollars in Thousands) OF YEAR ADDITIONS OR SALES CHANGES(1) YEAR
--------- -------------------------------------------------------- -------------- ----------------- -------------- -----------------
SERVICE COMPANY
PROPERTY
Account
301 ORGANIZATION $- $- $- $- $-
303 MISCELLANEOUS INTANGIBLE PLANT 5,897 6,216 - (4,912) 7,201
304 LAND AND LAND RIGHTS - - - - -
305 STRUCTURES AND IMPROVEMENTS 146 13 - - 159
306 LEASEHOLD IMPROVEMENTS 2,451 - - - 2,451
307 EQUIPMENT (2) 2,187 4,945 - - 7,132
308 OFFICE FURNITURE AND EQUIPMENT 832 156 - - 988
309 AUTOMOBILES, OTHER VEHICLES
AND RELATED GARAGE EQUIPMENT 92 - - - 92
310 AIRCRAFT AND AIRPORT EQUIPMENT 1,810 - - - 1,810
311 OTHER SERVICE COMPANY PROPERTY (3) 1,314 3,890 - (847) 4,357
--------- -------------------------------------------------------- -------------- ----------- -------------- -----------------
SUB-TOTAL 14,729 15,220 - (5,759) 24,190
--------- -------------------------------------------------------- -------------- ----------- -------------- -----------------
107 CONSTRUCTION WORK IN PROGRESS (4) 19,005 10,042 12,161 - 16,886
--------- -------------------------------------------------------- -------------- ----------- -------------- -----------------
TOTAL $33,734 $25,262 12,161 $(5,759) $41,076
--------- -------------------------------------------------------- -------------- ----------- -------------- -----------------
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(1) PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
Amortization of assets under capital lease in accordance with the capital
lease accounting instructions prescribed in the Federal Energy Regulatory
Commission Uniform System of Accounts and the transfer of assets to other system
subsidiaries.
SCHEDULE II - CONTINUED
--------------------------------------------------------------------------------
(2)SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE SERVICE
COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS DURING THE
YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR:
--------------------------------------------------------------------------------
BALANCE
AT CLOSE
SUBACCOUNT DESCRIPTION (Dollars in Thousands) ADDITIONS OF YEAR
------------------------------------------------------ -------------- ----------
EDP Equipment $4,823 $6,937
Office Data Handling Equipment 122 195
---------------------------
TOTAL $4,945 $7,132
-------------------------------------------------- ------------
--------
(3)DESCRIBE OTHER SERVICE COMPANY PROPERTY:
Capitalized computer leases ($3,451) and communication equipment ($785).
------------------------------------------------------------------------- ------
(4)DESCRIBE CONSTRUCTION WORK IN PROGRESS:
Data processing systems
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE III
ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY
------------------------------------------------------------------------------------------------------------------------
--------------------------------------------- ----------- -------------- ------------- ----------- -----------------------
BALANCE AT ADDITIONS BALANCE AT
-------------------------------------------
BEGINNING CHARGED TO OTHER CHANGES CLOSE OF
DESCRIPTION (Dollars in Thousands) OF YEAR ACCOUNT 403 RETIREMENTS ADD (DEDUCT)(1) YEAR
--------- ----------------------------------------------------------------------------------------------------------------
Account
301 ORGANIZATION $- $- $- $- $-
303 MISCELLANEOUS INTANGIBLE PLANT 1,032 962 - (924) 1,070
304 LAND AND LAND RIGHTS - - - - -
305 STRUCTURES AND IMPROVEMENTS 65 22 - (43) 44
306 LEASEHOLD IMPROVEMENTS - 73 - 602 675
307 EQUIPMENT 2,127 906 - (507) 2,526
308 OFFICE FURNITURE AND FIXTURES 224 145 - (49) 320
309 AUTOMOBILES, OTHER VEHICLES
AND RELATED GARAGE EQUIPMENT 50 4 - (1) 53
310 AIRCRAFT AND AIRPORT EQUIPMENT 160 172 - (64) 268
311 OTHER SERVICE COMPANY PROPERTY 1 28 - (2) 27
--------- ------------------------------------------------ ------------- -------------- --------------- --------------
$3,659 $2,312 $- $(988) $4,983
--------- ------------------------------------------------ ------------- -------------- --------------- --------------
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(1)PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL:
Other changes are primarily the result of reclassifications and the
transfers of assets to other system subsidiaries.
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE IV - INVESTMENTS
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INSTRUCTIONS: Complete the following schedule concerning investments. Under
Account 124, "Other Investments", state each investment separately, with
description, including, the the name of issuing company, number of shares or
principal amount, etc.
Under Account 136, "Temporary Cash Investments", list each investment
separately.
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BALANCE AT BALANCE
BEGINNING AT CLOSE
DESCRIPTION (Dollars in Thousands) OF YEAR OF YEAR
-------------------------------------------------- ------------------ ---------
ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES $ - $ -
ACCOUNT 124 - OTHER INVESTMENTS - -
ACCOUNT 136 - TEMPORARY CASH INVESTMENTS - -
------------ ------------
TOTAL $- $-
--------------------------------------------------- ------------------
--------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
INSTRUCTIONS: Complete the following schedule listing accounts receivable from
each associate company. Where the service company has provided accommodation or
convenience payments for associate companies, a separate listing of total
payments for each associate company by subaccount should be provided.
----------------------------------------------------------------------------
BALANCE AT BALANCE
BEGINNING AT CLOSE
DESCRIPTION (Dollars in Thousands) OF YEAR OF YEAR
------------------------------------------------ ------------------ --------
ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES
ServiceCare, Inc. $421 $230
SCANA Propane Gas, Inc. 5 -
SCANA Energy Marketing, Inc. 1,430 6,664
Primesouth Inc. 289 330
SCANA Petroleum Resources - 1
SCANA Development Corporation 3 12
South Carolina Pipeline Corporation 273 504
SCANA Communications, Inc. 174 200
SCANA Resources, Inc. 7 -
Public Service Company of
North Carolina, Incorporated 1,332 7,103
South Carolina Electric & Gas Company - 42,928
------------------ --------------
TOTAL $3,934 $57,972
----------------------------------------- ------------------ --------------
TOTAL
ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: PAYMENTS
--------------
South Carolina Pipeline Corporation $5
Public Service Company of North Carolina, Incorporated 42
ServiceCare, Inc. 3
SCANA Resources, Inc. 26
---------
TOTAL PAYMENTS $76
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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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 (Dollars in Thousands) LABOR EXPENSES TOTAL
---------------------------------------------------------- ------------ --------
ACCOUNT 152 - FUEL STOCK EXPENSES UNDISTRIBUTED $- $- $-
--------------- ---------- -----------
TOTAL $- $- $-
----------------------------------------- --------------- ----------
-------
SUMMARY:
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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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.
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DESCRIPTION (Dollars in Thousands) LABOR EXPENSES TOTAL
-------------------------------------- --------------- -------------------------
ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED
South Carolina Electric and Gas $2 $- $2
--------------- --------------- ----------
TOTAL $2 $- $2
------------------------------------- --------------- --------------- ----------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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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
BEGINNING AT CLOSE
DESCRIPTION (Dollars In Thousands) OF YEAR OF YEAR
------------------------------------------------------------------- ------------
ACCOUNT 174 - MISCELLANEOUS CURRENT AND
ACCRUED ASSETS $- $-
-------------------- -----------
TOTAL $- $-
---------------------------------------------- -------------------- -----------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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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
BEGINNING AT CLOSE
DESCRIPTION (Dollars in Thousands) OF YEAR OF YEAR
-------------------------------------------------- -------------------- --------
ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS
Other work in progress $1,467 $1,690
Prepaid software 443 512
Unbilled clearing 1,780 535
Other (1 item) 4 5
----------- --------------
TOTAL $3,694 $2,742
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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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 (Dollars in Thousands) AMOUNT
--------------------------------------------------------------------------------
ACCOUNT 188 - RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES $-
---------------
TOTAL $-
--------------------------------------------------------------- ---------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE XI - PROPRIETARY CAPITAL
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NUMBER OF PAR OR STATED OUTSTANDING
ACCOUNT SHARES VALUE CLOSE OF PERIOD
-----------------------------------
NUMBER CLASS OF STOCK AUTHORIZED PER SHARE NO. OF SHARES TOTAL AMOUNT
-------------------------------------------------------------------------------------- ---------------- ------------------
201 COMMON STOCK ISSUED 1,000 No Par 1,000 $1,000
-------------------------------------------------------------------------------------- ---------------- ------------------
INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which
gave rise to the reported amounts.
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DESCRIPTION (Dollars in AMOUNT
Thousands)
---------------------------------------------------------------------------- -------- ---------------- ------------------
ACCOUNT 211 - MISCELLANEOUS PAID-IN CAPITAL
Capitalization of company $5,465
ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS $-
------------------
TOTAL $5,465
------------------------------ ---------------------- ---------------------- -------- ---------------- ------------------
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.
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BALANCE AT NET INCOME BALANCE AT
BEGINNING OR DIVIDENDS CLOSE
DESCRIPTION OF YEAR (LOSS) PAID OF YEAR
--------------------------------------------------------------------------------------------------------------
ACCOUNT 216 --
UNAPPROPRIATED
RETAINED EARNINGS
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TOTAL $- $- $- $-
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
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SCHEDULE XII - LONG-TERM DEBT
--------------------------------------------------------------------------------
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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 the creditor company or organization, terms of the
obligation, date of maturity, interest rate, and the amount authorized and
outstanding.
(Dollars in Thousands)
----------------------- --------------------------------- --------------------------------------------------------------------------
TERMS OF OBLIG BALANCE AT BALANCE
NAME OF CLASS & SERIES DATE OF INTEREST AMOUNT BEGINNING AT CLOSE OF
CREDITOR OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR ADDITIONS DEDUCTIONS (1) YEAR
--------------------------------- --------------------------------------------------------------
-----------------------
ACCOUNT 223- ADVANCES FROM
ASSOCIATE COMPANIES:
ACCOUNT 224 - OTHER LONG-
TERM DEBT:
O/E Systems, Inc. master lease of from 6 to ranging - $1,239 $3,059 $847 $3,451
computer equipment 36 months from 2.7%
to 3.1%
------------- ------------------------------ ---------------------------------------
TOTAL $1,239 $3,059 $847 $3,451
----------------------- ----------------------- ------------- ------------------------------ ---------------------------------------
(1) GIVE AN EXPLANATION OF DEDUCTIONS:
Amortization of capital lease obligations in accordance with the capital lease
accounting instructions prescribed in the Federal Energy Regulatory
Commission Uniform System of Accounts.
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
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.
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BALANCE AT BALANCE
BEGINNING AT CLOSE
DESCRIPTION (Dollars in Thousands) OF YEAR OF YEAR
-------------------------------------------------------------------- ----------
ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES
------------- ---------------
TOTAL $- $-
------------------------------------------------ ------------- ---------------
ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES
SCANA Corporation $- $85,640
------------------ ---------------
TOTAL $- $85,640
-------------------------------------------- ------------------ ---------------
ACCOUNT 242 - MISCELLANEOUS CURRENT AND
ACCRUED LIABILITIES
Accrued payroll $1,812 $2,531
------------------ ---------------
TOTAL $1,812 $2,531
---------------------------------------- ------------------ ---------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
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. SCANA Services, Inc. was established to provide certain administrative and
service functions for the SCANA system companies. Initial capitalization
was provided by SCANA Corporation through the purchase of SCANA Services,
Inc.'s common stock and the transfers of certain assets from SCANA system
companies to SCANA Services, Inc.
2. The financial statements are presented using the accrual method of
accounting.
3. Provisions for depreciation and amortization are recorded using the
straight- line method and are based on the estimated service lives of the
various classes of property.
4. The preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities at
the date of the financial statements and the reported amount of revenues
and expenses during the reporting period. Actual results could differ from
those estimates.
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ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
SCHEDULE XV
STATEMENT OF INCOME
-------- ---------------------------------------- ---------------- -------------
ACCOUNT DESCRIPTION (Dollars in Thousands) CURRENT YEAR PRIOR YEAR
-------- ---------------------------------------- ---------------- -------------
INCOME
415 Revenue from merchandise $175 $7
417.0 Other nonutility revenue 12,648 2,976
418.0 Non operating rent 205 88
419.0 Interest & dividends 5 181
419.1 AFUDC - 65
421 Miscellaneous income or loss 4,166 1,375
453 Sales of water - (1)
454 Rent from electric property 223 187
456 Other electric revenue 375 493
457 Services rendered to associate companies 222,464 162,956
493 Rent from gas property 7 9
---------------- ---------------
Total Income 240,268 168,336
---------------- ---------------
EXPENSE
901 Supervision customer accounting 3,258 1,881
902 Meter reading 7,178 3,025
903 Customer records and collections 36,256 22,071
905 Miscellaneous customer accounts 1,410 901
907 Supervision customer service 312 175
908 Customer assistance 2,118 1,580
909 Informational and instructional advertising 30 11
910 Miscellaneous customer service 1,198 455
911 Supervision sales activities 680 536
912 Demonstrating and selling 5,581 3,794
913 Advertising 141 84
916 Miscellaneous sales 1,083 624
920 Salaries and wages * 39,469 35,353
921 Office supplies and expenses 46,997 37,120
923 Outside services employed 21,444 16,136
924 Property insurance - 1
925 Injuries and damages 1,586 2,670
926 Employee pensions and benefits 18,123 13,352
928 Regulatory commission expense 787 533
929 Duplicate charges-credit (13)
(8)
930.1 General advertising expenses 808 1,326
930.2 Miscellaneous general expenses 6,914 3,561
931 Rents 6,278 3,075
932 Maintenance of structures and equipment 345 418
935 Maintenance of general plant 2,014 2,205
408 Taxes other than income taxes 6,449 4,596
409 Income taxes 1,607) (85)
410 Provision for deferred income taxes 1,607 85
414 Depreciation and amortization expense 1,698 -
416 Expense from merchandise 2,318 2,367
417.1 Other nonutility expenses 11,092 2,635
426.1 Donations 2,355 1,404
426.2 Life insurance 1,110) (1,671)
426.4 Civic, politic and related accounts 1,181 1,028
426.5 Other deductions 3,640 2,780
430 Interest on debt to associate companies 1,733 -
431 Other interest expense 661 530
432 AFUDC (469) (345)
500 Operation supervision and engineering steam - 5
501 Fuel handling expense 78 89
506 Operation misc steam 576 507
510 Maint supervision and engineering 51 40
511 Maint structures steam 2 -
512 Maint boiler plant steam 19 -
513 Maint electric plant steam 5 -
517 Operation supervision and engineering nuclear 234 132
519 Operation coolants and water 79 23
520 Operation steam expenses nuclear 73 57
524 Operation misc nuclear 1,832 964
528 Maint supervision and engineering - 3
530 Maint reactor plant equipment 29 -
532 Maint misc nuclear 273 230
537 Operation expenses hydro 28 77
539 Operation misc hydraulic pwr gen 66 54
543 Maint reservoirs dams 2 -
544 Maint electric plant hydro - 1
546 Operation supervision and engineering 6 3
549 Operation misc other power generation 14 21
552 Maint structures other power 2 -
556 System control and load 122 99
560 Operation supervision and engineering 11 47
561 Operation load dispatching transmission 35 69
562 Operation station expenses transmission 84 32
563 Operation OH line expenses transmission 1 1
566 Operation misc transmission 375 (64)
568 Maint supervision and engineering 10 11
569 Maint structures transmission 22 19
570 Maint station equipment transmission 90 59
571 Maint overhead lines transmission 2 1
573 Maint misc transmission 35 49
580 Distribution operation supervision
and engineering 10 (11)
581 Distribution operation load dispatch 3 2
582 Distribution operation station expenses 91 43
583 Distribution operation remove and reset 1 2
585 Distribution operation street light and sign 87 29
586 Distribution operation meter expenses 484 395
587 Distribution operation customer install 1 -
588 Distribution operation misc distribution 693 449
592 Distribution maint of station equipment 29 12
593 Distribution maint of OH Lines 100 90
594 Distribution maint underground lines 30 29
595 Distribution maint line transformer 2 -
596 Distribution maint street light and signal 20 10
598 Distribution maint misc distribution plant 11 2
717 Operation liquid petroleum gas - 1
735 Environmental amortization and misc 219 96
851 System control and load dispatch 129 -
853 Compressor station labor and expenses 4 -
856 Mains expense 5 -
857 Meas and reg station 1 -
861 Maint supervision and engineering 11 -
870 Supervision and engineering natural gas
distribution 1 -
874 Mains and services natural gas distribution 43 47
878 Meter and house regulator 240 152
879 Customer installation 13 4
880 Other expenses natural gas 294 208
887 Maint mains natural gas distribution 2 -
350 Superintendence operations 26 24
351 Superintendence maint 7 5
370 Administrative and general 10 15
------ ---------------
Total Expense 240,268
168,336
----------------- --------------
--------------------- ---
Net Income or (Loss) $- $-
--------------- -------------------------------------- ---------------------
*Salary and wage amounts are charged to Account 920 and other expense accounts,
as appropriate per the Federal Energy Regulatory Commission Uniform System
of Accounts.
---------------------------------------------------------------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
ANALYSIS OF BILLING
ASSOCIATE COMPANIES
ACCOUNT 457
--------------------------------------------------------------------------------------------
DIRECT INDIRECT OMPENSATION TOTAL
COSTS COSTS FOR USE AMOUNT
NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED
--------------------------------------
(Dollars in Thousands) 457-1 457-2 457-3
--------------------------------------------------------------------------------------------
South Carolina Electric & Gas Company $61,343 $88,056 $- $149,399
South Carolina Fuel Company, Inc. 79 - - 79
South Carolina Pipeline Corporation 4,748 1,988 - 6,736
Public Service Company of North Carolina,
Incorporated 31,262 5,785 - 37,047
SCANA Communications, Inc. 1,538 180 - 1,718
SCANA Energy Marketing, Inc. 19,971 3,183 - 23,154
ServiceCare, Inc. 1,348 218 - 1,566
SCANA Resources, Inc. 47 - - 47
SCANA Development Corporation 49 - - 49
SCANA Petroleum Resources, Inc. 14 - - 14
South Carolina Generating Company, Inc. 746 994 - 1,740
Primesouth Inc. 184 731 - 915
---------- ------------ --------------------
TOTAL $121,329 $101,135 $- $222,464
------------------------------------------- ---------- ------------ --------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
ANALYSIS OF BILLING
NONASSOCIATE COMPANIES
ACCOUNT 458
--------------------------------------------------------------------------------
NAME OF DIRECT INDIRECT COMPENSATION EXCESS TOTAL
NONASSOCIATE COST COST FOR USE TOTAL OR AMOUNT
COMPANY CHARGED CHARGED OF CAPITAL COST DEFICIENCY BILLED
---------- ------------------------------ -------------
458-1 458-2 458-3 458-4
---------------------- ---------------------------------------------------------
--------------------------------------------------- ---------------------
TOTAL $- $- $- $- $- $-
------ --------------------------------------------------- ---------------------
INSTRUCTION: Provide a brief description of the services rendered to each
nonassociate company.
-------------------------------------------------------------------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVI
ANALYSIS OF CHARGES FOR SERVICE
ASSOCIATE AND NONASSOCIATE COMPANIES
------------------------------------------------------------------------------------------------------------------------------------
ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES TOTAL CHARGES FOR SERVICE
-----------------------------------------------------------------------------
DESCRIPTION OF ITEMS (Dollars in Thousands) DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT
COST COST TOTAL COST COST TOTAL COST COST TOTAL
------------------------------------------------ -------- ----------- ------------------------------------------------------ -------
901 SUPERVISION CUSTOMER ACCOUNTING $3,258 - $3,258 - - - $3,258 - $3,258
902 METER READING 7,148 30 7,178 - - - 7,148 30 7,178
903 CUSTOMER RECORDS AND COLLECTIONS 36,235 21 36,256 - - - 36,235 21 36,256
905 MISCELLANEOUS CUSTOMER ACCOUNTS 1,410 - 1,410 - - - 1,410 - 1,410
907 SUPERVISION CUSTOMER SERVICE 311 1 312 - - - 311 1 312
908 CUSTOMER ASSISTANCE 2,118 - 2,118 - - - 2,118 - 2,118
909 INFORMATIONAL AND INSTRUCTIONAL
ADVERTISING 30 - 30 - - - 30 - 30
910 MISCELLANEOUS CUSTOMER SERVICE 1,155 43 1,198 - - - 1,155 43 1,198
911 SUPERVISION SALES ACTIVITIES 679 1 680 - - - 679 1 680
912 DEMONSTRATING AND SELLING 5,292 289 5,581 - - - 5,292 289 5,581
913 ADVERTISING 136 5 141 - - - 136 5 141
916 MISCELLANEOUS SALES 1,083 - 1,083 - - - 1,083 - 1,083
920 SALARIES AND WAGES 29,941 9,528 39,469 - - - 29,941 9,528 39,469
921 OFFICE SUPPLIES AND EXPENSES 39,430 7,567 46,997 - - - 39,430 7,567 46,997
923 OUTSIDE SERVICES EMPLOYED 16,922 4,522 21,444 - - - 16,922 4,522 21,444
924 PROPERTY INSURANCE - - - - - - - - -
925 INJURIES AND DAMAGES 1,443 143 1,586 - - - 1,443 143 1,586
926 EMPLOYEE PENSIONS AND BENEFITS 15,534 2,589 18,123 - - - 15,534 2,589 18,123
928 REGULATORY COMMISSION EXPENSE 787 - 787 - - - 787 - 787
929 DUPLICATE CHARGES-CREDIT (13) - (13) - - - (13) - (13)
930.1 GENERAL ADVERTISING EXPENSES 788 20 808 - - - 788 20 808
930.2 MISCELLANEOUS GENERAL EXPENSES 3,421 3,493 6,914 - - - 3,421 3,493 6,914
931 RENTS 3,701 2,577 6,278 - - - 3,701 2,577 6,278
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 345 - 345 - - - 345 - 345
935 MAINTENANCE OF GENERAL PLANT 2,021 (7) 2,014 - - - 2,021 (7) 2,014
408 TAXES OTHER THAN INCOME TAXES 4,510 1,939 6,449 - - - 4,510 1,939 6,449
409 INCOME TAXES (1,607) - (1,607) - - - (1,607) - (1,607)
410 PROVISION FOR DEFERRED INCOME TAXES 1,607 - 1,607 - - - 1,607 - 1,607
414 DEPRECIATION AND AMORTIZATION EXPENSE 60 1,638 1,698 60 1,638 1,698
416 EXPENSES FROM MERCHANDISE 2,318 - 2,318 - - - 2,318 - 2,318
417.1 OTHER NONUTILITY EXPENSES 10,885 207 11,092 - - - 10,885 207 11,092
426.1 DONATIONS 727 1,628 2,355 - - - 727 1,628 2,355
426.2 LIFE INSURANCE (1,114) 4 (1,110) - - - (1,114) 4 (1,110)
426.4 CIVIC, POLITIC AND RELATED ACCOUNTS 234 947 1,181 - - - 234 947 1,181
426.5 OTHER DEDUCTIONS 1,175 2,465 3,640 - - - 1,175 2,465 3,640
431 OTHER INTEREST EXPENSE 661 - 661 - - - 661 - 661
432 AFUDC (17) (452) (469) - - - (17) (452) (469)
500 OPERATION SUPERVISION AND ENGINEERING
STEAM - - - - - - - - -
501 FUEL HANDLING EXPENSE 78 - 78 - - - 78 - 78
506 OPERATION MISC STEAM 576 - 576 - - - 576 - 576
510 MAINT SUPERVISION AND ENGINEERING 51 - 51 - - - 51 - 51
511 MAINT STRUCTURES STEAM 2 - 2 2 - 2
512 MAINT BOILER PLANT STEAM 19 - 19 19 - 19
513 MAINT ELECTRIC PLANT STEAM 5 - 5 5 - 5
517 OPERATION SUPERVISION AND ENGINEERING
NUCLEAR 234 - 234 - - - 234 - 234
519 OPERATION COOLANTS AND WATER 79 - 79 - - - 79 - 79
520 OPERATION STEAM EXPENSES NUCLEAR 73 - 73 - - - 73 - 73
524 OPERATION MISC NUCLEAR 1,832 - 1,832 - - - 1,832 - 1,832
528 MAINT SUPERVISION AND ENGINEERING - - - - - - - - -
-------------------------------------------------------------------------------- ---------------------------------- ----------------
ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY TOTAL CHARGES FOR
--------------------------- -------------------------------------------------------
DESCRIPTION OF ITEMS DIRECT INDIRECT DIRECT INDIRECT DIRECT INDIRECT
COST COST TOTAL COST COST TOTAL COST COST TOTAL
----------------------------------------------------------- ------------------------------------------ -------- -----------
530 MAINT REACTOR PLANT EQUIPMENT 29 - 29 29 - 29
532 MAINT MISC NUCLEAR 273 - 273 - - - 273 - 273
537 OPERATION EXPENSES HYDRO 28 - 28 - - - 28 - 28
539 OPERATION MISC HYDRAULIC PWR GEN 66 - 66 - - - 66 - 66
543 MAINT RESERVOIRS DAMS 2 - 2 2 - 2
544 MAINT ELECTRIC PLANT HYDRO - - - - - - - - -
546 OPERATION SUPERVISION AND ENGINEERING 6 - 6 - - - 6 - 6
549 OPERATION MISC OTHER POWER GENERATION 14 - 14 - - - 14 - 14
552 MAINT STRUCTURER OTHER POWER 2 - 2 2 - 2
556 SYSTEM CONTROL AND LOAD 122 - 122 - - - 122 - 122
560 OPERATION SUPERVISION AND ENGINEERING 11 - 11 - - - 11 - 11
561 OPERATION LOAD DISPATCHING TRANSMISSION 35 - 35 - - - 35 - 35
562 OPERATION STATION EXPENSES TRANSMISSION 84 - 84 - - - 84 - 84
563 OPERATION OH LINE EXPENSES TRANSMISSION 1 - 1 - - - 1 - 1
566 OPERATION MISC TRANSMISSION 375 - 375 - - - 375 - 375
568 MAINT SUPERVISION AND ENGINEERING 10 - 10 - - - 10 - 10
569 MAINT STRUCTURES TRANSMISSION 22 - 22 - - - 22 - 22
570 MAINT STATION EQUIPMENT TRANSMISSION 90 - 90 - - - 90 - 90
571 MAINT OVERHEAD LINES TRANSMISSION 2 - 2 - - - 2 - 2
573 MAINT MISC TRANSMISSION 35 - 35 - - - 35 - 35
580 DISTRIBUTION OPER SUPERVISION AND
ENGINEERING 10 - 10 - - - 10 - 10
581 DISTRIBUTION OPER LOAD DISPATCH 3 - 3 - - - 3 - 3
582 DISTRIBUTION OPER STATION EXPENSES 91 - 91 - - - 91 - 91
583 DISTRIBUTION OPER REMOVE AND RESET 1 - 1 - - - 1 - 1
585 DISTRIBUTION OPER STREET LIGHT AND SIGNAL 87 - 87 - - - 87 - 87
586 DISTRIBUTION OPER METER EXPENSES 484 - 484 - - - 484 - 484
587 DISTRIBUTION OPERATION CUSTOMER INSTALL 1 - 1 1 - 1
588 DISTRIBUTION OPER MISC DISTRIBUTION 693 - 693 - - - 693 - 693
592 DISTRIBUTION MAINT OF STATION EQUIPMENT 29 - 29 - - - 29 - 29
593 DISTRIBUTION MAINT OF OH LINES 100 - 100 - - - 100 - 100
594 DISTRIBUTION MAINT UNDERGROUND LINES 30 - 30 - - - 30 - 30
595 DISTRIBUTION MAINT LINE TRANSFORMER 2 - 2 2 - 2
596 DISTRIBUTION MAINT STREET LIGHT AND SIGNAL 20 - 20 - - - 20 - 20
598 DISTRIBUTION MAINT MISC DISTRIBUTION PLANT 11 - 11 - - - 11 - 11
717 OPERATION LIQUID PETROLEUM GAS - - - - - - - - -
735 ENVIRONMENTAL AMORTIZATION AND MISC 219 - 219 - - - 219 - 219
851 SYSTEM CONTROL AND LOAD DISPATCH 129 - 129 129 - 129
853 COMPRESSOR STATION LABOR AND EXPENSES 4 - 4 4 - 4
856 MAINS EXPENSE 5 - 5 5 - 5
857 MEAS AND REG STATION 1 - 1 1 - 1
861 MAINT SUPERVISION AND ENGINEERING 11 - 11 11 - 11
870 SUPERVISION AND ENGINEERING NAT URAL GAS
DISTRIBUTION 1 - 1 1 - 1
874 MAINS AND SERVICE NATURAL GAS DISTRIBUTION 43 - 43 - - - 43 - 43
878 METER AND HOUSE REGULATOR 240 - 240 - - - 240 - 240
879 CUSTOMER INSTALLATION 13 - 13 - - - 13 - 13
880 OTHER EXPENSES NATURAL GAS 294 - 294 - - - 294 - 294
887 MAINT MAINS NATURAL GAS DISTRIBUTION 2 - 2 2 - 2
350 SUPERINTENDENCE OPERATIONS 26 - 26 - - - 26 - 26
351 SUPERINTENDENCE MAINT 7 - 7 - - - 7 - 7
370 ADMINISTRATIVE AND GENERAL 10 - 10 - - - 10 - 10
----------------------------------------------------
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 = $199,337 $39,198 $238,535 $- $- $- $199,337 $39,198 $238,535
---------- --------- ---------- -------------------------------------- ---------
COMPENSATION FOR USE OF EQUITY CAPITAL = - - - - - - - - -
---------- --------- ---------- ------------------------------------------------
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES = $890 - - - $843 $890
$843 $1,733 $1,733
---------- --------- ---------- ------------------------------------------------
TOTAL COST OF SERVICE = $200,180 $40,088 $240,268 $- $- $- $200,180 $40,088 $240,268
------------------------------------------------------------- ---------- ----------- ---------- ----------- ------------- ----------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------------------------------------------------------------------------------
------------------------------------------------------------ ---------- ------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
------------------------------------------------------------
--------------- ---------- ------------- ---------- --------
INFOR-
DESCRIPTION OF ITEMS TOTAL OVER- MATION CUSTOMER MARKETING EMPLOYEE PROCURE- FINANCIAL REGULA- PUBLIC INVESTOR
(Dollars in Thousands) AMOUNT HEAD SERVICES SERVICES AND SALES SERVICE MENT SERVICES TORY AFFAIRS RELATIONS
-
---------------------------------------------------------- ------- ----------------- ------ ---------- ------ ------ ---------
---------------------------------------------------------- ------- ----------------- ------ ---------- ------ ------ ---------
901 SUPERVISION CUSTOMER ACCOUNTING $3,258 $- $67 $3,120 $12 $- $- $59 $(1) $- $-
902 METER READING 7,178 - 65 6,905 46 - 1 152 - - -
903 CUSTOMER RECORDS AND COLLECTIONS 36,256 - 881 20,146 7,735 462 99 6,803 - - -
905 MISCELLANEOUS CUSTOMER ACCOUNTS 1,410 - 9 1,137 75 172 - 8 - - -
907 SUPERVISION CUSTOMER SERVICE 312 - - 171 79 - - 58 - - -
908 CUSTOMER ASSISTANCE 2,118 - 34 745 815 - - - - 1 -
909 INFORMATIONAL AND INSTRUCTIONAL
ADVERTISING 30 - - - - - - - - - -
910 MISCELLANEOUS CUSTOMER SERVICE 1,198 - 8 1,057 82 - - - - - -
911 SUPERVISION SALES ACTIVITIES 680 - - 56 624 - - - - - -
912 DEMONSTRATING AND SELLING 5,581 - 9 109 5,459 - - 3 - - -
913 ADVERTISING 141 - - 3 129 - 1 7 - 1 -
916 MISCELLANEOUS SALES - (5) 1 329 - 48 10 - - -
1,083
920 SALES AND SALARIES 39,469 - 248 909 2,009 4,151 1,818 14,348 639 2,697 561
921 OFFICE SUPPLIES AND EXPENSES 46,997 - 16,450 3,153 610 1,561 217 8,152 157 2,084 287
923 OUTSIDE SERVICES EMPLOYED 21,444 - 223 35 7 2,010 2 2,728 105 159 4
924 PROPERTY INSURANCE - - - - - - - - - - -
925 INJURIES AND DAMAGES 1,586 - - 2 - - (1) - - - -
926 EMPLOYEE PENSIONS AND BENEFITS 18,123 18,123 - - - - - - - - -
928 REGULATORY COMMISSION EXPENSE 787 - - 1 - - 1 43 558 - -
929 DUPLICATE CHARGES-CREDIT - (13) - - - - - - - -
(13)
930.1 GENERAL ADVERTISING EXPENSE 808 - - - 757 5 3 29 - 7 -
930.2 MISCELLANEOUS GENERAL EXPENSES 6,914 - 165 13 1,376 16 6 47 - - 882
931 RENTS 6,278 - 256 166 221 506 192 553 132 617 4
932 MAINTENANCE OF STRUCTURES AND
EQUIPMENT 345 - - 12 1 62 - 68 - - -
935 MAINTENANCE OF GENERAL PLANT 2,014 - 55 69 - - 11 4 - - -
408 TAXES OTHER THAN INCOME TAXES 6,449 6,296 3 17 47 - - 1 - 19 -
409 INCOME TAXES - - - - (1,607) - - -
(1,607) -
410 PROVISION FOR DEFERRED INCOME
TAXES 1,607 - - - - 1,607 - - -
- -
414 DEPRECIATION AND AMORTIZATION
EXPENSE 1,698 - - - - - - 1,698 - - -
416 EXPENSES FROM MERCHANDISE 2,318 - - 104 2,214 - - - - - -
417.1 OTHER NONUTILITY EXPENSES 11,092 - 10 28 10,749 - - 12 - 66 -
426.1 DONATIONS 2,355 - - - 4 1 - 1 - 1,886 (4)
426.2 LIFE INSURANCE 1,110) - - 4 (1,114) - - - - -
-
426.4 CIVIC, POLITIC AND RELATED ACCOUNTS 1,181 - - 1 - - - - 1,158 -
-
426.5 OTHER DEDUCTIONS 3,640 - 33 76 954 742 16 125 3 474 22
430 INTEREST ON DEBT TO ASSOCIATE
COMPANIES - - - - - 1733 - - -
1,733 -
431 OTHER INTEREST EXPENSE 661 - - - 661 - - - - -
-
432 AFUDC (469) - - - - - - (469) - - -
500 OPERATION SUPERVISION AND
ENGINEERING STEAM - - - - - - - - - - -
501 FUEL HANDLING EXPENSE 78 - 5 - - - - - - - -
----------------------------------------------------------------- -------- ----------------- -------- ---------- -------------------
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------------
------INFOR- MARKETING FINAN-
DESCRIPTION OF ITEMS (Dollars in Thousands) TOTAL OVER- MATION CUSTOMER AND EMPLOYEE PROCURE- CIAL REGULA- PUBLIC INVESTOR
AMOUNT HEAD SERV- SERV - SALES SERV- MENT SERV- TORY AFFAIRS RELA-
ICES ICES ICES ICES TIONS
--------------------------------------------------------------------------- -------------------------------------- --------- -------
517 OPERATION SUPERVISION AND ENGINEERING
NUCLEAR 234 - 233 - - - - - - - -
519 OPERATION COOLANTS AND WATER 79 - 78 - - 1 - - - - -
520 OPERATION STEAM EXPENSES NUCLEAR 73 - 73 - - - - - - - -
524 OPERATION MISC NUCLEAR 1,832 - 1,811 1 - 1 8 1 - - -
528 MAINT SUPERVISION AND ENGINEERING - - - - - - - - - - -
530 MAINT REACTOR PLANT EQUIPMENT 29 - 4 - - 3 - - - - -
532 MAINT MISC NUCLEAR 273 - 272 - - - - - - - -
537 OPERERATION EXPENSES HYDRO 28 - 3 - - - - - - - -
539 OPERATION MISC HYDRAULIC PWR GEN 66 - 45 - - - - - - - -
543 MAINT RESERVOIS DAMS 2 - 2 - - - - - - - -
544 MAINT ELECTRIC PLANT HYDRO - - - - - - - - - - -
546 OPERATION SUPERVISION AND ENGINEERING 6 - 4 - - - - - - - -
549 OPERATION MISC OTHER POWER GENERATION 14 - 5 - - - - - - - -
552 MAINT STRUCTURERS OTHER POWER 2 - - - - - - - - - -
556 SYSTEM CONTROL AND LOAD 122 - 69 - - - - 31 - - -
560 OPERATION SUPERVISION AND ENGINEERING 11 - 10 - - - - - - - -
561 OPERATION LOAD DISPATCHING TRANSMISSION 35 - 28 - - - - - - - -
562 OPERATION STATION EXPENSES TRANSMISSION 84 - 84 - - - - - - - -
563 OPERATION OH LINE EXPENSES TRANSMISSION 1 - 1 - - - - - - - -
566 OPERATION MISC TRANSMISSION 375 - 125 - - - - - - - -
568 MAINT SUPERVISION AND ENGINEERING 10 - 10 - - - - - - - -
569 MAINT STRUCTURES TRANSMISSION 22 - - - - - - - - - -
570 MAINT STATION EQUIPMENT TRANSMISSION 90 - 74 - - - - - - - -
571 MAINT OVERHEAD LINES TRANSMISSION 2 - 1 - - - - - - - -
573 MAINT MISC TRANSMISSION 35 - 35 - - - - - - - -
580 DISTRIBUTION OPER SUPERVISION AND
ENGINEERING 10 - 6 - - - - - - - -
581 DISTRIBUTION OPER LOAD DISPATCH 3 - 3 - - - - - - - -
582 DISTRIBUTION OPER STATION EXPENSES 91 - 84 - - - - - - - -
583 DIST RIBUTION OPER REMOVE AND RESET 1 - 1 - - - - - - - -
585 DISTRIBUTION OPER STREET LIGHT AND
SIGNAL 87 - 86 - - - - - - - -
586 DISTRIBUTION OPER METER EXPENSES 484 - 4 478 - - - - - - -
587 DISTRIBUTION OPERATION CUSTOMER INSTALL 1 - - - - - - - - - -
588 DISTRIBUTION OPER MISC DISTRIBUTION 693 - 606 8 - - - - - - -
592 DISTRIBUTION MAINT OF STATION EQUIPMENT 29 - 12 - - - - - - - -
593 DISTRIBUTION MAINT OF OH LINES 100 - 62 33 - - - - - - -
594 DISTRIBUTION MAINT UNDERGROUND LINES 30 - 30 - - - - - - - -
595 DISTRIBUTION MAINT LINE TRANSFORMER 2 - - - - - 1 - - - -
596 DISTRIBUTION MAINT STREET LIGHT AND
SIGNAL 20 - 18 - - - - - - - -
598 DISTRIBUTION MAINT MISC DISTRIBUTION
PLANT 11 - - - - - - - - - -
717 OPERATION LIQUID PETROLEUM GAS - - - - - - - - - - -
735 ENVIRONMENAL AMORTIZATION AND MISC 219 - - - - - 1 (4,731)- - -
851 SYSTEM CONTROL AND LOAD DISPATCH 129 - 5 - - - 124 - - - -
853 COMPRESSOR STATION LABOR AND EXPENSES 4 - - - - - - - - - -
856 MAINS EXPENSE 5 - - - - - - - - - -
857 MEAS AND REG STATION 1 - - 1 - - - - - - -
861 MAINT SUPERVISION AND ENGINEERING 11 - - - - - - - - - -
870 SUPERVISION AND ENGINEERING NATURAL
GAS DISTRIBUTION 1 - - - - - - - - - -
---------------------------------------------------- ----------- -------------------------- ------------------------------------ ---
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------
------- INFORMA- MARKETING FINAN- INVEST-
DESCRIPTION OF ITEMS (Dollars in Thousands) TOTAL OVER- TION CUSTOMER AND EMPLOYEE PROCURE- CIAL REGULA- PUBLIC OR
AMOUNT HEAD SERV- SERV- SALES SERV- MENT SERV- TORY AFFAIRS RELA-
ICES ICES ICES ICES TIONS
------------------------------------------------------ -------- ------- -------- --------- ---------------- --------- ------------ -
874 MAINS AND SERVICES NATURAL GAS 43 - 41 1 - - - - - - -
878 METER AND HOUSE REGULATOR 240 - - 240 - - - - - - -
879 CUST OMER INSTALLATION NATURAL GAS 13 - - 8 - - - - - - -
880 OTHER EXPENSES NATURAL GAS 294 - 257 - - - 1 6 - - -
887 MAINT MAINS NATURAL GAS DISTRIBUTION 2 - - - - - - - - - -
350 SUPERINTENDENCE OPERATIONS 26 - 14 - - - - - - - -
351 SUPERINTENDENCE MAINT 7 - 6 - - - - - - - -
370 ADMINISTRATIVE AND GENERAL 10 - 9 - - - - - - - -
----------------------------------------------------
INSTRUCTION: Indicate each department or service function.
(see Instruction 01-3 General Structure of Accounting
System: Uniform System Account)
----------------------------------------------- -------- ------- ------------- --------------- ------------ ------ ---------
TOTAL EXPENSES = $240,268 $24,419 $23,144 $38,805 $34,339 $9,240 $2,551$31,480 $1,593 $9,169 $1,756
------------------------------------------- --------------------------- ------------------------------------------------------------
-------------------------------------------------- --------- --------- ------ -------- -------- --- --
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
------------------------------------------------------------------------------------------------------------------------------------
SCHEDULE XVII
SCHEDULE OF EXPENSE DISTRIBUTION
BY
DEPARTMENT OR SERVICE FUNCTION
---------------------------------------------------------------------------------------------------------------------------------
LAND AND DEPARTMENT OR SERVICE FUNCTION
FACILITIES ENVIRON- STRATEGIC EXECUTIVE OPERATIONAL
DESCRIPTION OF ITEMS (Dollars in Thousands) LEGAL MANAGEMENT MENTAL PLANNING SERVICES SUPPORT
--------------------------------------------------------------- -----------------------------------------------------------------
901 SUPERVISION CUSTOMER ACCOUNTING $- $- $- $- $- $1
902 METER READING 4 - - - - 5
903 CUSTOMER RECORDS AND COLLECTIONS 5 - 8 - - 117
905 MISCELLANEOUS CUSTOMER ACCOUNTS 4 2 - - - 3
907 SUPERVISION CUSTOMER SERVICE 4 - - - - -
908 CUSTOMER ASSISTANCE - 2 - - 509 12
909 INFORMATIONAL AND INSTRUCTIONAL ADVERTISING - 30 - - - -
910 MISCELLANEOUS CUSTOMER SERVICE - 40 1 - - 10
911 SUPERVISION SALES ACTIVITIES - - - - - -
912 DEMONSTRATING AND SELLING 1 - - - - -
913 ADVERTISING - - - - - -
916 MISCELLANEOUS SALES 2 - - - 698 -
920 SALARIES AND WAGES 4,657 305 777 479 4,854 1,017
921 OFFICE SUPPLIES AND EXPENSES 3,018 2,326 414 312 1,940 6,316
923 OUTSIDE SERVICES EMPLOYED 13,218 2 1,629 46 1,225 51
924 PROPERTY INSURANCE - - - - - -
925 INJURIES AND DAMAGES 1,598 - - - - (13)
926 EMPLOYEE PENSIONS AND BENEFITS - - - - - -
928 REGULATORY COMMISSION EXPENSE 175 - 2 - 6 1
929 DUPLICATE CHARGES-CREDIT - - - - - -
930.1 GENERAL ADVERTISING EXPENSE - - 1 - - 6
930.2 MISCELLANEOUS GENERAL EXPENSES 1,202 1 - 1,924 1,277 5
931 RENTS 758 143 126 311 1,750 543
932 MAINTENANCE OF STRUCTURES AND EQUIPMENT - - - - - 202
935 MAINTENANCE OF GENERAL PLANT 6 596 311 - - 962
408 TAXES OTHER THAN INCOME TAXES - 16 1 - 18 31
409 INCOME TAXES - - - - - -
410 PROVISION FOR DEFERRED INCOME TAXES - - - - - -
414 DEPRECIATION AND AMORTIZATION EXPENSE - - - - - -
416 EXPENSES FROM MERCHANDISE - - - - - -
417.1 OTHER NONUTILITY EXPENSES 25 228 25 - 58 (109)
426.1 DONATIONS - - - - 467 -
426.2 LIFE INSURANCE - - - - - -
426.4 CIVIC, POLITIC AND RELATED ACCOUNTS 1 - - - 21 -
426.5 OTHER DEDUCTIONS 162 370 14 14 545 90
430 INTEREST ON DEBT TO ASSOCIATE COMPANIES - - - - - -
431 OTHER INTEREST EXPENSE - - - - - -
432 AFUDC - - - - - -
500 OPERATION SUPERV ISION AND ENGINEERING - - - - - -
STEAM
501 FUEL HANDLING EXPENSE 14 59 - - - -
--------------------------------------------------------------- ----------- --------- -------- -------------- ------------
------------------------------------------------------------------------------------------------------------------------------------
LAND AND
FACILITIES STRATEGIC EXECUTIVE OPERATIONAL
DESCRIPTION OF ITEMS (Dollars in Thousands) LEGAL MANAGEMENT ENVIRONMENTAL PLANNING SERVICES SUPPORT
------------------------------------------------------------------------------- ---------- ------------ ----------- ---------
506 OPERATION MISC STEAM 22 - 23 - - 123
510 MAINT SUPERVISION AND ENGINEERING STEAM - - - 51 - -
511 MAINT STRUCTURES STEAM - 2 - - - -
512 MAINT BOILER PLANT STEAM - - - - - -
513 MAINT ELECTRIC PLANT STEAM - - - - - -
517 OPERATION SUPERVISION AND ENGINEERING NUCLEAR - - - - - 1
519 OPERATION COOLANTS AND WATER - - - - - -
520 OPERATION STEAM EXPENSES NUCLEAR - - - - - -
524 OPERATION MISC NUCLEAR - - 2 - - 8
528 MAINT SUPERVISION AND ENGINEERING - - - - - -
530 MAINT REACTOR PLANT EQUIPMENT 22 - - - - -
532 MAINT MISC NUCLEAR - - - - - 1
537 OPERATION EXPENSES HYDRO - 17 - - - 8
539 OPERATION MISC HYDRAULIC PWR GEN - 1 - - - 20
543 MAINT RESERVOIRS DAMS - - - - - -
544 MAINT ELECTRIC PLANT HYDRO - - - - - -
546 OPERATION SUPERVISION AND ENGINEERING - - - - - 2
549 OPERATION MISC OTHER POWER GENERATION - - 3 - - 6
552 MAINT STRUCTURERS OTHER POWER - 2 - - - -
556 SYSTEM CONTROL AND LOAD - 5 - - - 17
560 OPERATION SUPERVISION AND ENGINEERING - - - - - 1
561 OPERATION LOAD DISPATCHING TRANSMISSION - 2 - - - 5
562 OPERATION STATION EXPENSES TRANSMISSION - - - - - -
563 OPERATION OH LINE EXPENSES TRANSMISSION - - - - - -
566 OPERATION MISC TRANSMISSION - 231 - - - 19
568 MAINT SUPERVISION AND ENGINEERING - - - - - -
569 MAINT STRUCTURES TRANSMISSION - 22 - - - -
570 MAINT STATION EQUIPMENT TRANSMISSION - 6 - - - 10
571 MAINT OVERHEAD LINES TRANSMISSION - - - - - 1
573 MAINT MISC TRANSMISSION - - - - - -
580 DISTRIBUTION OPER SUPERVISION AND ENGINEERING - 3 - - - 1
581 DISTRIBUTION OPER LOAD DISPATCH - - - - - -
582 DISTRIBUTION OPER STATION EXPENSES - 7 - - - -
583 DISTRIBUTION OPER REMOVE AND RESET - - - - - -
585 DISTRIBUTION OPER STREET LIGHT AND SIGNAL - - - - - 1
586 DISTRIBUTION OPER METER EXPENSES - - - - - 2
587 DISTRIBUTION OPERATION CUSTOMER INSTALL 1 - - - - -
588 DISTRIBUTION OPER MISC DISTRIBUTION 1 19 5 - - 54
592 DISTRIBUTION MAINT OF STAT ION EQUIPMENT - 2 - - - 15
593 DISTRIBUTION MAINT OF OH LINES - 3 - - - 2
594 DISTRIBUTION MAINT UNDERGROUND LINES - - - - - -
595 DISTRIBUTION MAINT LINE TRANSFORMER - 1 - - - -
596 DISTRIBUTION MAINT STREET LIGHT AND SIGNAL - - - - - 2
598 DISTRIBUTION MAINT MISC DISTRIBUTION PLANT - 11 - - - -
717 OPERATION LIQUID PETROLEUM GAS - - - - - -
735 ENVIRONMENTAL AMORTIZATION AND MISC 7 - 4,942 - - -
851 SYSTEM CONTROL AND LOAD DISPATCH - - - - - -
853 COMPRESSOR STATION LABOR AND EXPENSES - - 4 - - -
856 MAINS EXPENSE 2 - - - - 3
857 MEAS AND REG STATION - - - - - -
861 MAINT SUPERVISION AND ENGINEERING - - 11 - - -
870 SUPERVISION AND ENGINEERING NATURAL GAS DISTRIBUTION - - - - - 1
----------------------------------------------------------------------------- ------------ ------------ ----------- -----------
-------------------------------------------------------------------------------------------------------------------------
LAND AND
FACILITIES STRATEGIC EXECUTIVE OPERATIONAL
DESCRIPTION OF ITEMS (Dollars in Thousands) LEGAL MANAGEMENT ENVIRONMENTAL PLANNING SERVICES SUPPORT
-----------------------------------------------------------------------------------------------------------------------------
874 MAINS AND SERVICES NATURAL GAS - - - - - 1
878 METER AND HOUSE REGULATOR - - - - - -
879 CUSTOMER INSTALLATION NATURALGAS DISTRIBUTION - - - - - 5
880 OTHER EXPENSES NATURAL GAS - - - - - 30
887 MAINT MAINS NATURAL GAS DISTRIBUTION - - - - - 2
350 SUPERINTENDENCE OPERATIONS - 6 - - - 6
351 SUPERINTENDENCE MAINT - - - - - 1
370 ADMINISTRATIVE AND GENERAL - - - - - 1
------------------------------------------------------------- ----------- ----------- ------------- -------------------------
$24,909 $4,460 $8,299 $3,137 $13,368 $9,599
------------------------------------------------------------- ----------------------------------------- ------------ --------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
------------------------------------------------------------------------------------------------------------------------------------
DEPARTMENTAL ANALYSIS OF SALARIES
ACCOUNT 920
------------------------------------------
------------------------------------------------------------------------------------------
NAME OF DEPARTMENT DEPARTMENTAL SALARY EXPENSE NUMBER
----------------------------------------------------------------------------
INCLUDED IN AMOUNTS BILLED TO PERSONNEL
---------------------------------------------------------------
Indicate each department or service TOTAL PARENT OTHER NON END OF
function.
(Dollars in Thousands) AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR
------------------------------------------------------------ -----------------------------------------------------------------------
Information Services $248 $- $248 $- 424
Customer Services 909 - 909 - 481
Marketing and Sales 2,009 - 2,009 - 104
Employee Services 4,151 - 4,151 - 117
Procurement 1,818 - 1,818 - 8
Financial Services 14,348 - 14,348 - 302
Regulatory 639 - 639 - 11
Public Affairs 2,697 - 2,697 - 44
Legal 4,657 - 4,657 - 98
Investor Relations 561 - 561 - 13
Land and Facilities Management 305 - 305 - 60
Environmental 777 - 777 - 24
Strategic Planning 479 - 479 - 56
Executive Services 4,854 - 4,854 - 23
Operational Support 1,017 - 1,017 - 55
------------
------------ ---------------------- ------------- ----------------------------
TOTAL $39,469 $- $39,469 $- 1,820
--------------------------------------------- ------------- ---------------------- ------------- ----------------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
----------------------------------------------------------------------------------------------------------------------------------
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 $25,000, only the aggregate number and amount of all such payments
included within the subaccount need be shown. Provide a subtotal for each type
of service.
----------------------------------------------------------------------------------------------------------------------------------
RELATIONSHIP
-----------------------------
"A" = ASSOCIATE
FROM WHOM PURCHASED ADDRESS "NA" = NON ASSOCIATE AMOUNT (in Thousands)
---------------------------------------------- ------------------------- ----------------------------- ---------------------------
---------------------------
Accounting & Auditing Services:
Deloitte & Touche NA 1,644
Arthur Andersen LLP - Carolinas NA 56
PricewaterhouseCoopers NA 267
---------------------------
---------------------------
1,967
---------------------------
---------------------------
Banking Services:
Bank of America NA 243
Branch Banking & Trust NA 75
Chase Manhattan NA 175
First Union Bank NA 25
National Bank NA 55
The Bank of New York NA 98
Wachovia NA 275
---------------------------
---------------------------
946
---------------------------
---------------------------
Payroll and Benefits Administration &
Maintenance:
ADP, Inc. NA 229
Towers Perrin NA 676
Allsup, Inc. NA 57
---------------------------
962
---------------------------
---------------------------
Construction Management Oversight
Heritage Industrial Services, LLC NA 742
---------------------------
Consulting:
The Norton Group NA 40
Arcadis Geraghty & Miller NA 74
Van Rickland Clary - CDP NA 45
Hewitt Associates LLC NA 647
J A Wright NA 713
ARS Technolgoies SE, LLC NA 25
Weltner Communications NA 115
Cambridge Energy Research Associates, Inc. NA 43
EPRI NA 30
Lukens Energy Group NA 89
McAlister Communications NA 45
Rawle-Murdy Associates, Inc. NA 27
---------------------------
---------------------------
1,893
---------------------------
---------------------------
Waste Disposal:
NU-Way Industrial Services, Inc. NA 42
---------------------------
---------------------------
Employment Services:
Adecco Employment Services NA 304
Manpower Temporary Service NA 29
Mind Your Businesses NA 107
Mattox Electric Company, Inc. NA 37
---------------------------
477
---------------------------
Engineering Services:
General Engineering NA 51
Withers & Ravenel NA 536
---------------------------
587
---------------------------
Insurance Services:
Key Risk Management Services, Inc. NA 33
South Carolina Second Injury Fund NA 404
South Carolina Workers' Comp NA 56
---------------------------
493
---------------------------
Legal Services:
A. Parker Barnes Jr., PA & Associates NA 26
Alala Mullen Holland & Cooper PA NA 47
Bolden & Martin, LLP NA 75
Cameron McKenna LLP NA 829
Carter, Ledyard & Milburn NA 69
Crim & Bassler, LLP NA 350
Fred C. Meyer NA 35
Haynsworth Sinkler Boyd, PA NA 207
Hobb & Associates NA 134
Holcomb & Fletcher NA 57
Hunton & Williams NA 109
Joe Tanner & Associates NA 53
Jones Day Reavis & Pogue NA 324
Kilpatrick Stockton LLP NA 303
LeBoeuf, Lamb, Greene & Macrae NA 100
McDermott, Will & Emery NA 691
McDonald, McKenzie, Rubin, Miller, Lybran NA 51
McNair Law Firm NA 354
Moore & Van Allen PLLC NA 267
Nelson Mullins Riley & Scarborough NA 351
Nexsen Pruet Jacobs & Pollard NA 65
Nixon Peabody LLP NA 30
Ogletree, Deakins, Nash, Smoak & Stewart,PC NA 344
Oswald Law Office NA 70
Pope & Hudgen, PA NA 43
Patricia T Smith NA 288
Richardson & Birdsong NA 34
Richardson, Plowden, Carpenter & Robinson, PA NA 70
Saks Montgomery NA 62
Smith, Galloway, Lyndall & Fuchs, LLP NA 303
Stacey M. Jenkins PC NA 33
Thelen Reid & Priest LLP NA 36
Webb Stuckey & Lindsay LLC NA 215
Willoughby & Hoefer PA NA 543
Winston & Strawn NA 26
---------------------------
6,594
---------------------------
Rating Services:
Fitch, Inc. NA 40
Moody's Investor NA 207
Standard & Poor NA 139
---------------------------
---------------------------
386
---------------------------
---------------------------
Security Services:
Best Western Governor's House NA 26
Coastal International NA 3,513
---------------------------
3539
---------------------------
All Others less than $25,000 (550 items) NA 2,816
---------------------------
-------------------------------------------------- --------------------- ----------------------------- ---------------------------
-------------------------------------------------- --------------------- ----------------------------- ---------------------------
TOTAL $21,444
-------------------------------------------------- --------------------- ----------------------------- ---------------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------
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 (in Thousands)
------------------------------------------------- -----------------------
Pension Plan $1,294
Key Employee Retention Program 1,960
Group Insurance 9,658
Stock Purchase Plan 3,355
Disability 920
Education and Tuition Assistance 144
Recreational Clubs 114
Employee Assistance Program 49
Parking 108
Service Awards 52
Others 469
---------------
TOTAL $18,123
----------------------------------------------- ---------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
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 (in Thousands)
--------------------------------------------------------------------------------
Media Campaign Chernoff/Silver . $107
Print Media Advertising Chernoff/Silver 203
Project Management Chernoff/Silver 147
Media Buys Chernoff/Silver 34
TV Advertising Chernoff/Silver 98
Hurricane Brochure Chernoff/Silver 18
Convention/Expo Marketing FBS Card Service 6
Media Buys JWG Associates 10
Print Media Advertising Service Printing 5
Convention/Expo Marketing Geiger Bros./O'Cain Advertising 12
Media Buys Crow International 15
Convention/Expo Marketing General Growth Properties, Inc. 5
Print Media Advertising Greater Columbia Chamber of Commerce 4
Print Media Advertising IMARA Communications 5
Mobile Advertising Industrial Sign & Graphics Inc 10
Convention/Expo Marketing Laarhoven Design 5
Print Media Advertising Black Pages USA 23
Convention/Expo Marketing Black Pages USA 25
Print Media Advertising Minority Business News 8
Print Media Advertising SC Homes & Gardens 8
Print Media Advertising Sandlapper Society, Inc. 5
Web Media Shareholder.com 4
Print Media Advertising State Printing 5
Others 46
----------------------------- ---------------------- --------------------
TOTAL $808
----------------------------- ---------------------- --------------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------------
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. Section 441 (b) (2)) shall be separately classified.
-----------------------------------------------------------------------------
DESCRIPTION AMOUNT (in Thousands)
---------------------------------------------------- ------------------------
Industry association dues $2,477
Board of Directors expenses 953
Miscellaneous labor 66
Computer systems expenses 1,105
Travel expenses (including meals) 154
Postage 102
Utilities 31
Equipment leasing 35
Annual meeting of shareholders expenses 523
Credit evaluation services 119
Investment services 35
Marketing research 793
Liability insurance 10
Licensing and permits 124
Miscellaneous supplies 27
Employee moving expenses 41
Non-charitable contributions 26
Other miscellaneous expenses 293
------------------------------------------------------------ -------------
TOTAL $6,914
------------------------------------------------------------ -------------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------------
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 (in Thousands)
---------------------------------------- -------------------------
Office space $5,401
Communications towers 76
Communications equipment 85
Computer equipment 716
-------------
TOTAL $6,278
------------------------------------------- -------------
Note: Rent amounts are charged to Account 931 and other expense accounts, as
appropriate per the Federal Energy Regulatory Commission Uniform System of
Accounts.
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------------
TAXES OTHER THAN INCOME TAXES
ACCOUNT 408
---------------------------------------------------------------------------
INSTRUCTIONS: Provide an analysis of Account 408, "Taxes Other Than Income
Taxes". Separate the analysis into two groups: (1) other than U. S. Government
taxes, and (2) U. S. Government taxes. Specify each of the various kinds of
taxes and show the amounts thereof. Provide a subtotal for each class of tax.
-------------------------------------------------------------------------
KIND OF TAX AMOUNT (in Thousands)
----------------------------------------------- -------------------------
Other than U. S. Government Taxes:
Business License $153
State Unemployment Tax 353
-------------
-------------
506
-------------
-------------
U. S. Government Taxes:
Social Security and Medicare Tax 5,835
Unemployment Tax 108
-------------
-------------
5,943
-------------
-------------
-------------
TOTAL $6,449
------------------------------------------------------------ -------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------------------------------------------------------------
DONATIONS
ACCOUNT 426.1
-------------------------------------------------------------------------------------------------------------------------------
INSTRUCTIONS: Provide a listing of the amount included in Account 426.1,
"Donations", classifying such expenses by its purpose. The aggregate number and
amount of all items of less than $3,000 may be shown in lieu of details.
-------------------------------------------------------------------------------------------------------------------------------
NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT (in Thousands)
--------------------------------------------------------------- --------------------------------- -----------------------------
Advantage Asheville Corporate Contribution 4
Aiken Center for the Arts Corporate Contribution 5
Allendale Green Corporate Contribution 5
American Cancer Society Corporate Contribution 6
American Heart Association Corporate Contribution 3
Beaufort County United Way Corporate Contribution 17
Beaufort Memorial Hospital Foundation Corporate Contribution 11
Belmont Abbey College Corporate Contribution 6
Benedict College Corporate Contribution 9
Berkeley County Foundation for Education Corporate Contribution 6
Boy Scouts of America Corporate Contribution 4
Brevard Music Center Corporate Contribution 5
Brookgreen Gardens Corporate Contribution 5
Buy.com Carolina Classic Corporate Contribution 4
Carolina Marathon Corporate Contribution 5
Carolinas Minority Supplier Corporate Contribution 6
Celebrate Freedom Foundation Corporate Contribution 5
Central Carolina Community Foundation Corporate Contribution 5
Charleston Metro Chamber of commerce Corporate Contribution 8
Charlotte Regional Partnership Corporate Contribution 20
City of Charleston Corporate Contribution 13
City of Gastonia Corporate Contribution 5
Clemson University Foundation Corporate Contribution 114
Columbia City Ballet Corporate Contribution 13
Columbia Jewish Community Center Corporate Contribution 10
Columbia Urban League, Inc. Corporate Contribution 5
Columbia World Affairs Council Corporate Contribution 5
Communities in Schools SC Inc. Corporate Contribution 9
Crisis Ministries Corporate Contribution 5
Cultural Council of Richland & Lexington Counties Corporate Contribution 50
Daniel Stowe Botanical Garden Corporate Contribution 5
Dorchester County Economic Development Board Corporate Contribution 3
East Coop Family YMCA Corporate Contribution 10
Educational Resources Foundation Corporate Contribution 33
Edventure Inc. Corporate Contribution 20
First Night Charleston Inc. Corporate Contribution 3
First Steps Corporate Contribution 100
Forestview High School PTA Inc Corporate Contribution 10
Friends of the Hunley Inc Corporate Contribution 36
Gardner-Webb University Corporate Contribution 5
Gaston College Foundation Corporate Contribution 5
Gaston County Education Corporate Contribution 5
Gaston County Schools Corporate Contribution 10
Gaston Skills Inc Corporate Contribution 3
Geiger Bros Corporate Contribution 10
Greater Gastonia Development Corporation Corporate Contribution 8
Greater Raleigh Chamber of Commerce Corporate Contribution 11
Greater Summerville-Dorchester Counties Chamber of Commerce Corporate Contribution 4
Hope Worldwide - SC Corporate Contribution 5
Independent College Fund Corporate Contribution 5
Junior Achievement of Central SC Corporate Contribution 24
Juvenile Diabetes Foundation Corporate Contribution 6
Lake City Library Board of Trustees Corporate Contribution 5
Lowcountry Manufacturers Council Corporate Contribution 5
Lowcountry Senior Coalition Inc Corporate Contribution 5
March of Dimes Corporate Contribution 9
Midlands Technical College Corporate Contribution 5
Monday After the Masters Corporate Contribution 15
NC Public Television Corporate Contribution 5
National Kidney Foundation of SC Corporate Contribution 4
Newberry College Corporate Contribution 4
North Carolina Citizens for Business and Industry Corporate Contribution 73
North Carolina State Education Corporate Contribution 25
Office of the Governor - Project Share Corporate Contribution 100
Partnership for Tomorrow Corporate Contribution 6
Players Charitable Foundation Corporate Contribution 5
Rural Crossroads Institute Corporate Contribution 5
Salvation Army Corporate Contribution 91
SC Attorney General's Office Corporate Contribution 3
SC Conference of Branches NAACP Corporate Contribution 4
SC District Export Council Corporate Contribution 5
SC State University Corporate Contribution 106
SCE&G Employee Good Neighbor Fund Corporate Contribution 20
South Carolina Cares Corporate Contribution 50
South Carolina Chamber of Commerce Corporate Contribution 129
South Carolina Foundation of Independent Colleges Corporate Contribution 15
South Carolina Law Enforcement Division Officers' Association Corporate Contribution 6
South Carolina Philharmonic Corporate Contribution 17
South Carolina Stars, Inc. Corporate Contribution 5
Spoleto Festival USA Corporate Contribution 15
The Actor's Theatre of SC Corporate Contribution 4
The American Legion Corporate Contribution 4
The Brookland Foundation Corporate Contribution 3
The Community Foundation Corporate Contribution 60
The Nurturing Center Inc. Corporate Contribution 5
The Public Policy Group LLC Corporate Contribution 8
The Regional Medical Center Corporate Contribution 5
Three Rivers Music Festival Corporate Contribution 15
Town of Bluffton Corporate Contribution 6
Town of Brunson Corporate Contribution 10
Town of Salley Corporate Contribution 4
Triangle United Way Corporate Contribution 11
Tri-County Regional Chamber of Commerce Corporate Contribution 3
Trident United Way Corporate Contribution 84
United Way Corporate Contribution 190
University of South Carolina Corporate Contribution 125
Urban League of the Up-State Corporate Contribution 10
West Gastonia Boys & Girls Club Corporate Contribution 5
With Friends Inc. Corporate Contribution 4
Others less than $3,000 (317 items) Corporate Contribution 373
--------------------------------------------------------------- --------------------------------- ----------
TOTAL $2,355
--------------------------------------------------------------- --------------------------------- ----------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
--------------------------------------------------------------------------------
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.
--------------------------------------------------------------------------------
AMOUNT
DESCRIPTION NAME OF PAYEE (in Thousands)
--------------------------------------------------------------------------------
Miscellaneous non-operating labor and benefits $1,779
Contributions and sponsorships 86
Dues and memberships 122
Facility maintenance 263
Utilities 35
Supplies 61
Consulting 74
Vehicle expenses 41
Travel and meal expenses 31
Printing 38
Computer resources 81
Other 1,029
-------------------------------------------------------- -----------
TOTAL $3,640
-------------------------------------------------------- -----------
ANNUAL REPORT OF SCANA Services, Inc.
For the Year Ended December 31, 2001
-------------------------------------------------------------------------------
SCHEDULE XVIII
NOTES TO STATEMENT OF INCOME
-------------------------------------------------------------------------------
INSTRUCTIONS: The space below is provided for important notes regarding the
statement of income or any account thereof. Furnish particulars as to any
significant increases and 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 21.
--------------------------------------------------------- ---------------------
ANNUAL REPORT OF SCANA Services, Inc.
----------------------
Organization Chart
President and Chief Operating Officer
Senior Vice President and Chief Financial Officer
Senior Vice President, General Counsel and Assistant Secretary
Deputy General Counsel and Assistant Secretary
Secretary
Treasurer
Controller
Executive for South Carolina Retail Utility Operations
Executive for Communications Operations and Governmental Affairs
Senior Vice President for Human Resources
Executive for Marketing
Vice President for Information Services and Technology
Officer for Corporate Compliance and Internal Affairs
Vice President for Governmental Affairs and Economic Development
Vice President for Market Development and Delivery
Assitant Controller
ANNUAL REPORT OF SCANA Services, Inc.
Methods of Allocation
Form of Service Agreement
This Service Agreement (this "Agreement") is entered into as of the ____
day of __________, by and between [insert name of subsidiary], a __________
corporation (the "Company") and SCANA Service Company, a South Carolina
corporation ("SCANA Service").
WHEREAS, SCANA Service is a direct or indirect wholly owned subsidiary of
SCANA Corporation;
WHEREAS, SCANA Service has been formed for the purpose of providing
administrative, management and other services to subsidiaries of SCANA
Corporation; and
WHEREAS, the Company believes that it is in the interest of the Company to
provide for an arrangement whereby the Company may, from time to time and at the
option of the Company, agree to purchase such administrative, management and
other services from SCANA Service;
NOW, THEREFORE, in consideration of the mutual covenants contained herein
and other valuable consideration, the receipt and sufficiency of which are
hereby acknowledged, the parties hereto, intending to be legally bound, hereby
agree as follows:
I. SERVICES. SCANA Service supplies, or will supply, certain administrative,
management or other services to Company similar to those supplied to other
subsidiaries of SCANA Corporation. Such services are and will be provided
to the Company only at the request of the Company. Exhibit I hereto lists
and describes all of the services that are available from SCANA Service.
II. PERSONNEL. SCANA Service provides and will provide such services by
utilizing the services of their executives, accountants, financial
advisers, technical advisers, attorneys and other persons with the
necessary qualifications.
If necessary, SCANA Service, after consultation with the Company, may also
arrange for the services of nonaffiliated experts, consultants and attorneys in
connection with the performance of any of the services supplied under this
Agreement.
III. COMPENSATION AND ALLOCATION. As and to the extent required by law, SCANA
Service provides and will provide such services at cost. Exhibit I hereof
contains rules for determining and allocating such costs.
IV. [TO BE INCLUDED IN CONTRACT WITH PSNC ONLY] NORTH CAROLINA PROVISIONS.
(A) PSNC hereby agrees that:
(1) it will not incur a charge hereunder except in accordance with North
Carolina law and the rules, regulations and orders of the North Carolina
Utilities Commission (the "NCUC") promulgated thereunder;
(2) it will not seek to reflect in rates any cost incurred hereunder to the
extent disallowed by the NCUC; and
(3) it will not incur a charge hereunder except for charges determined in
accordance with Rules 90 and 91 of the Act.
(B) PSNC and SCANA Service acknowledge that as a result of the agreements
contained in Sections IV(A)(1) and (A)(3), PSNC will not accept services
from SCANA Service if the cost to be charged for such service, as
calculated pursuant to Rules 90 and 91 of the Act, differs from the amount
of charges PSNC is permitted to incur under North Carolina law and the
rules, regulations and orders of the NCUC promulgated thereunder.
V. TERMINATION AND MODIFICATION. The Company may terminate this Agreement by
providing 60 days written notice of such termination to SCANA Service.
SCANA Service may terminate this Agreement by providing 60 days written
notice of such termination to the Company.
This Agreement is subject to termination or modification at any time to the
extent its performance may conflict with the provisions of the Public Utility
Holding Company Act of 1935, as amended, or with any rule, regulation or order
of the Securities and Exchange Commission adopted before or after the making of
this Agreement. This Agreement shall be subject to the approval of any state
commission or other state regulatory body whose approval is, by the laws of said
state, a legal prerequisite to the execution and delivery or the performance of
this Agreement [For contract with PSNC only: and any subsequent modifications
thereof].
VI. SERVICE REQUESTS. The Company and SCANA Service will prepare a Service
Request on or before _____________ of each year listing services to be provided
to the Company by SCANA Service and any special arrangements related to the
provision of such services for the coming year, based on services provided
during the past year. The Company and SCANA Service may supplement the Service
Request during the year to reflect any additional or special services that the
Company wishes to obtain from SCANA Service, and the arrangements relating
thereto.
VII. BILLING AND PAYMENT. Unless otherwise set forth in a Service Request,
payment for services provided by SCANA Service shall be by making remittance of
the amount billed or by making appropriate accounting entries on the books of
the Company and SCANA Service. Billing will be made on a monthly basis, with the
bill to be rendered by the 25th of the month, and remittance or accounting
entries completed within 30 days of billing.
VIII.NOTICE. Where written notice is required by this Agreement, all notices,
consents, certificates, or other communications hereunder shall be in
writing and shall be deemed given when mailed by United States registered
or certified mail, postage prepaid, return receipt requested, addressed as
follows:
1. To the Company:
====================
====================
2. To SCANA Service:
====================
====================
IX. GOVERNING LAW. This Agreement shall be governed by and construed in
accordance with the laws of the State of South Carolina, without regard to
their conflict of laws provisions.
X. MODIFICATION. No amendment, change or modification of this Agreement shall
be valid, unless made in writing and signed by all parties hereto.
XI. ENTIRE AGREEMENT. This Agreement, together with its exhibits,
constitutes the entire understanding and agreement of the parties with respect
to its subject matter, and effective upon the execution of this Agreement by the
respective parties hereof and thereto, any and all prior agreements,
understandings or representations with respect to this subject matter are hereby
terminated and canceled in their entirety and are of no further force or effect.
XII. WAIVER. No waiver by any party hereto of a breach of any provision of this
Agreement shall constitute a waiver of any preceding or succeeding breach
of the same or any other provision hereof.
XIII.ASSIGNMENT. This Agreement shall inure to the benefit and shall be binding
upon the parties and their respective successors and assigns. No assignment
of this Agreement or any party's rights, interests or obligations hereunder
may be made without the other party's consent, which shall not be
unreasonably withheld, delayed or conditioned.
XIV. SEVERABILITY. If any provision or provisions of this Agreement shall be
held by a court of competent jurisdiction to be invalid, illegal, or
unenforceable, the validity, legality, and enforceability of the remaining
provisions shall in no way be affected or impaired thereby.
IN WITNESS WHEREOF, the parties have caused this Agreement to be duly executed
as of this ________ day of _________.
SCANA SERVICE COMPANY
By: _____________________________
Name:
Title:
[Subsidiary]
By:
Name:
Title:
EXHIBIT I
Description of Services, Cost Accumulation, Assignment and
Allocation Methodologies for
SCANA Service Company
This document sets forth the methodologies used to accumulate the costs of
services performed by SCANA Service Company ("SCANA Service") and to assign or
allocate such costs to other subsidiaries and business units within SCANA
Corporation ("Client Entities").
Cost of Services Performed
SCANA Service maintains an accounting system that enables costs to be
identified by Cost Center, Account Number or Project, Activity, Resource, and
Event ("Account Codes"). The primary inputs to the accounting system are time
records of hours worked by SCANA Service employees, accounts payable
transactions and journal entries. Charges for labor are made at the employees'
effective hourly rate, including the cost of pensions, other employee benefits
and payroll taxes. To the extent practicable, costs of services are directly
assigned to the applicable Account Codes. The full cost of providing services
also includes certain indirect costs, e.g., departmental overheads,
administrative and general costs, and taxes. Indirect costs are associated with
the services performed in proportion to the directly assigned costs of the
services or other relevant cost allocators.
Cost Assignment and Allocation
SCANA Service costs will be directly assigned, distributed or allocated to
Client Entities in the manner prescribed below.
1. Costs accumulated in Account Codes for services specifically
performed for a single Client Entity will be directly assigned or charged to
such Client Entity.
2. Costs accumulated in Account Codes for services specifically
performed for two or more Client Entities will be distributed among and charged
to such Client Entities using methods determined on a case-by-case basis
consistent with the nature of the work performed and based on one of the
allocation methods described below.
3. Costs accumulated in Account Codes for services of a general
nature which are applicable to all Client Entities or to a class or classes of
Client Entities will be allocated among and charged to such Client Entities by
application of one or more of the allocation methods described below.
Allocation Methods
The following methods will be applied, as indicated in the Description
of Services section that follows, to allocate costs for services of a general
nature.
1. Information Systems Chargeback Rates - Rates for services,
including but not limited to Software, Consulting, Mainframe, Midtier and
Network Connectivity Services, are based on the costs of labor, materials and
Information Services overheads related to the provision of each service. Such
rates are applied based on the specific equipment employed and the measured
usage of services by Client Entities. These rates will be determined annually
based on actual experience and may be adjusted for any known and reasonably
quantifiable events, or at such time as may be required due to significant
changes.
2. Margin Revenue Ratio - "Margin" is equal to the excess of sales
revenues over the applicable cost of sales, i.e., cost of fuel for generation
and gas for resale. The numerator is equal to margin revenues for a specific
Client Entity and the denominator is equal to the combined margin revenues of
all the applicable Client Entities. This ratio will be evaluated annually based
on actual results of operations for the previous calendar year and may be
adjusted for any known and reasonably quantifiable events, or at such time,
based on results of operations for a subsequent twelve-month period, as may be
required due to significant changes.
3. Number of Customers Ratio - A ratio based on the number of retail
electric and/or gas customers. This ratio will be determined annually based on
the actual number of customers at the end of the previous calendar year and may
be adjusted for any known and reasonably quantifiable events, or at such time as
may be required due to significant changes.
4. Number of Employees Ratio - A ratio based on the number of
employees benefiting from the performance of a service. This ratio will be
determined annually based on actual counts of applicable employees at the end of
the previous calendar year and may be adjusted for any known and reasonably
quantifiable events, or at such time as may be required due to significant
changes.
5. Three-Factor Formula - This formula will be determined annually
based on the average of gross property (original cost of plant in service,
excluding depreciation), payroll charges (salaries and wages, including
overtime, shift premium and holiday pay, but not including pension, benefit and
company-paid payroll taxes) and gross revenues during the previous calendar year
and may be adjusted for any known and reasonably quantifiable events, or at such
time as may be required due to significant changes.
6. Telecommunications Chargeback Rates - Rates for use of
telecommunications services other than those encompassed by Information Systems
Chargeback Rates are based on the costs of labor, materials, outside services
and Telecommunications overheads. Such rates are applied based on the specific
equipment employment and the measured usage of services by Client Entities.
These rates will be determined annually based on actual experience and may be
adjusted for any known and reasonably quantifiable events, or at such time as
may be required due to significant changes.
7. Gas Sales Ratio - A ratio based on the actual number of dekatherms
of natural gas sold by the applicable gas distribution or marketing operations.
This ratio will be determined annually based on actual results of operations for
the previous calendar year and may be adjusted for any known and reasonably
quantifiable events, or at such time, based on results of operations for a
subsequent twelve-month period, as may be required due to significant changes.
Description of Services
A description of each of the services performed by SCANA Service, which may
be modified from time to time, is presented below. As discussed above, where
identifiable, costs will be directly assigned or distributed to Client Entities.
For costs accumulated in Account Codes which are for services of a general
nature that cannot be directly assigned or distributed, the method or methods of
allocation are also set forth. Substitution or changes may be made in the
methods of allocation hereinafter specified, as may be appropriate, and will be
provided to state regulatory agencies and to each affected Client Entity.
1. Information Systems Services - Provides electronic data processing
services. Costs of a general nature are allocated using the Information
Systems Chargeback Rates.
2. Customer Services - Provides billing, mailing, remittance processing, call
center and customer communication services for electric and gas customers.
Costs of a general nature are allocated using the Margin Revenue Ratio.
3. Marketing and Sales - Establishing strategies, provides oversight for
marketing, sales and branding of utility and related services and conducts
marketing and sales programs. Costs of a general nature are allocated using
the Number of Customers Ratio.
4. Employee Services - Includes Human Resources which establishes and
administers policies and oversees compliance with regulations in the areas
of employment, compensation and benefits, processes payroll and administers
corporate training. Also includes employee communications, facilities
management and mail services. Costs of a general nature are allocated using
the Number of Employees Ratio.
5. Corporate Compliance - Oversees compliance with all laws, regulations and
policies applicable to all of SCANA Corporation's businesses and directs
compliance training. Costs of general nature are allocated using the Number
of Employees Ratio.
6. Purchasing - Provides procurement services. Costs of a general nature are
allocated using the Three-Factor Formula.
7. Financial Services - Provides treasury, accounting, tax, financial
planning, rate and auditing services services. Costs of a general nature
are allocated using the Three-Factor Formula.
8. Risk Management - Provides insurance, claims, security, environmental and
safety services. Costs of a general nature are allocated using the
Three-Factor Formula.
9. Public Affairs - Maintains relationships with government policy makers,
conducts lobbying activities and provides community relations functions.
Costs of a general nature are allocated using the Three-Factor Formula.
10. Legal Services - Provides various legal services and general legal
oversight; handles claims. Costs of a general nature are allocated using
the Three-Factor Formula.
11. Investor Relations - Maintains relationships with the financial community
and provides shareholder services. Costs of a general nature are allocated
using the Three-Factor Formula.
12. Telecommunications - Provides telecommunications services, primarily the
use of telephone equipment. Costs are allocated using the
Telecommunications Chargeback Rates.
13. Gas Supply and Capacity Management - Provides gas supply and capacity
management services. Costs of a general nature are allocated using the Gas
Sales Ratio.
14. Strategic Planning - Develops corporate strategies and business plans.
Costs of a general nature are allocated using the Three-Factor Formula.
15. Executive - Provides executive and general administrative services. Costs
of a general nature are allocated using the Three-Factor Formula.
EXHIBIT II
FORM OF INITIAL SERVICE REQUEST
The undersigned requests all of the services listed in Exhibit I from SCANA
Service Company, except for _______________________________________. The
services requested hereunder shall commence on _____________ and be provided
through ________________.
[Subsidiary]
By: ______________________________
Name:
Title:
EXHIBIT C-2
SCANA Service Company
Policies and Procedures
SCANA Service Company ("SCANA Service") will provide administrative,
management and other services to the subsidiaries and business units within
SCANA Corporation ("Client Entities") in accordance with the terms of Service
Agreements. SCANA Service will provide the necessary accounting and procedural
infrastructure to support the administration of the Service Agreements in
accordance with the rules and regulations of the Securities and Exchange
Commission ("SEC") as promulgated in the Public Utility Holding Company Act of
1935 (the "1935 Act").
Service Requests and Agreements
SCANA Service and each Client Entity will enter into a Service Agreement
that will set forth, in general terms, the services to be performed by each
organization in SCANA Service directly for or on behalf of each Client Entity.
Pursuant to the Service Agreement, SCANA Service and each Client Entity will
prepare Service Request forms designed to provide guidance as to the service
expectations of the parties thereto. The Service Request forms will be reviewed
annually, or more often if necessary. The Service Agreements will be approved by
authorized representatives of SCANA Service and the management of each Client
Entity.
Service Requests will typically contain the following information:
1. Type and Scope of Services
2. Any Cost Parameters
3. Payment Terms
4. Applicable Contingencies
Accounting System
SCANA Service will maintain an accounting system that provides the ability
to assign costs to the category of service to which they relate. The system also
enables the costs of services to be charged directly to the Client Entity for
which they were performed or, when appropriate, accumulated in such a manner
that they can be distributed or allocated to two or more Client Entities using
an approved methodology. The system will also generate all necessary Client
Entity billing information.
The system is based on the use of codes to assign charges to the applicable
Cost Center, Account Number or Project, Activity, Resource, and Event ("Account
Codes"). The Account Numbers conform to the System of Accounts for Mutual
Service Companies prescribed by the 1935 Act, as modified to include additional
account numbers from the Federal Energy Regulatory Commission's Uniform System
of Accounts to provide for the accumulation of costs of certain utility
operating activities. The Account Codes facilitate the tracking of the cost of
each service by its component costs, such as labor, materials and outside
services, and provide the ability to break the costs of services down by amounts
directly charged to specific Client Entities and amounts allocated.
Labor and labor-related costs will likely be the most significant costs
that the SCANA Service incurs. Accordingly, SCANA Service will maintain a
time-entry subsystem that enables SCANA Service employees to accurately assign
hours worked to the appropriate Account Codes. All SCANA Service employees will
prepare standard timesheets or similar records that indicate the purpose of each
hour worked. The employee's supervisor will approve timesheets. Information from
the timesheets will be entered into the time-entry subsystem no later than the
last pay period to which it relates. Charges for labor will be made at each
employee's effective hourly rate and will include the cost of pensions, other
employee benefits and payroll taxes.
An initial training session for employees will occur in the beginning of
March and will be conducted by accounting professionals to ensure understanding
of the new coding procedures. All employees (both from SCANA Service and Client
Entities) who code time and expenses will be included in this training. Ongoing
support and follow-up will be provided through the same accounting professionals
conducting the initial training. Moreover, additional training will be provided
during the May time frame to ensure understanding of coding impact upon the
system's financial statements as well as to provide instruction regarding the
proper analysis of charges.
All other accounting subsystems, including accounts payable processing,
will be designed to support the use of the necessary Account Codes. In all
cases, the SCANA Service will retain the applicable underlying source documents
that indicate the nature and purpose of the costs incurred.
To the extent practicable, SCANA Service employees will assign costs
directly to the Account Codes associated with the services rendered. However,
the full cost of providing services also includes certain indirect costs, e.g.,
departmental overheads, administrative and general costs, and taxes, which
cannot be associated with specific services. Indirect costs will be associated
with the services performed in proportion to the directly assigned costs of the
services or other relevant cost allocators.
SCANA Service costs will be directly charged, distributed or allocated to
Client Entities in the manner prescribed below.
1. Costs accumulated in Account Codes for services specifically performed
for a single Client Entity will be directly charged to such Client Entity.
2. Costs accumulated in Account Codes for services specifically performed
for two or more Client Entities will be distributed to such Client Entities
using methods determined on a case-by-case basis consistent with the nature of
the work performed and based on one of the approved allocation methods.
3. Costs accumulated in Account Codes for services of a general nature
which are applicable to all Client Entities or to a class or classes of Client
Entities will be allocated to such Client Entities by application of one or more
approved allocation methods.
Billing
Monthly, SCANA Service will prepare and submit a bill to each Client Entity
for services rendered. At a minimum, the bill will itemize the cost of each
service charged to the Client Entity. The bill will be rendered by the 25th of
the following month with payment due 30 days thereafter.
The management of each Client Entity is responsible for reviewing the bill
from SCANA Service to determine the accuracy and appropriateness of the charges.
The accounting system contains the detailed transactions supporting the
services billed. Using the system, SCANA Service will assist the Client
Entities, as necessary, with the review and validation of charges. Any
adjustments required will be made in the subsequent month. SCANA Service will
put in place processes and applicable systems designed to provide information to
Client Entities regarding services provided and related costs. The information
should enable the Client Entities to determine if they have been billed
consistent with the terms of the Service Agreements.
Accounting Department Responsibilities
The SCANA Service Accounting Department will be responsible for
administering, monitoring and maintaining the processes by which SCANA Service
costs are accumulated and billed to client entities. In connection with this
responsibility, the Accounting Department will:
1. Coordinate the preparation of Service Requests
2. Control the establishment and use of SCANA Service Account Codes
3. Review and evaluate the reasonableness of monthly bills to each Client
Entity
4. Assist Client Entities with the review and validation of charges
The Accounting Department will update all allocations used by the SCANA
Service annually, or more often as conditions warrant, and maintain all
documentation supporting the calculations. The Accounting Department will ensure
the allocation methods are appropriate for the type of cost incurred, have been
approved by the SEC and are consistent with applicable orders of state utility
commissions.
Dispute Resolution
In the event disputes arise between the SCANA Service and the Client Entity
over amounts billed, the Accounting Department and representatives of the Client
Entity will attempt to resolve the issues. If necessary, the Chief Financial
Officer will mediate. Unresolved disputes will be referred to Senior Management
for final disposition.
Internal Review
The Audit Services Department will conduct periodic audits of the SCANA
Service administration and accounting processes. The audits will include
examinations of Service Agreements, accounting systems, source documents,
allocation methods and billings to determine if services are authorized and
properly accounted for. In addition, Service Request and Agreement policies,
operating procedures and controls will be evaluated annually.
Evaluation and Measurement
In order to encourage the efficient and cost competitive provision of
services, SCANA Service will establish appropriate benchmarking measures and a
customer review process. The customer review process will allow for input from
the Client Entities as to the volume and value of the products and services
provided by SCANA Service. This review will be part of the annual budget
development process and the completion of the Service Requests and Agreements.
ANNUAL REPORT OF SCANA Services, Inc.
Annual Statement of Compensation for Use of Capital Billed
NA
ANNUAL REPORT OF SCANA Services, Inc.
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.
SCANA Services, Inc.
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(Name of Reporting Company)
By: s/Mark R. Cannon
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(Signature of Signing Officer)
Controller
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(Printed Name and Title of Signing Officer)
Date: April 29, 2002
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