Ruth:

In follow-up to our telephone  conversation,  I am confirming that it is my 
analysis of the purchase agreement between CES and ENA that ENA must refund 
to CES any transportation refunds it gets relating to the CES transportation 
contracts that relate to activity prior to January 1, 2000.  Likewise, if 
there are costs relating to such contracts prior to January 1, 2000, those 
are the responsibility of CES.

I hope this helps to clarify the situation.

Jeff