James will send out a file with the cost elements listed shortly.

 -----Original Message-----
From: 	Carpenter, Nancy  
Sent:	Thursday, October 04, 2001 9:34 AM
To:	Geaccone, Tracy
Cc:	Barnes, Caroline; Concklin, Elaine; Botello, Mary
Subject:	2002 O&M by Legal Entity

I have categorized the the following O&M categories for the entity income statement as follows:
					Cost Element						
Employee Expenses			52002500
					52003000
					52003500
					52002000
					52004000
					52004500

Outside Services			52507400
					52507500
					52508000
					52507000

Technology Expense			52502000	
					52504500		

Also, NNG and TW IT both have non-payroll capital, which I am going to net against "Other Operating Expenses".  Please let me know if you agree with this.			

Thanks,
Nancy









Nancy