I checked the additional $12,600 on this Work Order. The charges are for Consulting Services for Sheryl E. Kimes - Cornell University. The invoice was addressed to you  on April 7, 2000 and approved by Martha Janousek.  Where do you want the charges  to be reclassed to? 




Kimberly Watson
01/02/2001 02:42 PM
To:	Virginia Long/ET&S/Enron@ENRON
cc:	Martha Janousek/ET&S/Enron@ENRON 

Subject:	Update on Revenue Management/Business Analysis Project Study Costs

Here it is.  Thanks, Kim and Martha
---------------------- Forwarded by Kimberly Watson/ET&S/Enron on 01/02/2001 02:42 PM ---------------------------

 	Elaine Concklin 05/26/2000 11:25 AM 	

To:	Kimberly Watson/ET&S/Enron@ENRON, Steve Gilbert/ET&S/Enron@ENRON, James Centilli/ET&S/Enron@ENRON, Kent Miller/ET&S/Enron@ENRON, Sophie Patel/ET&S/Enron@ENRON, Gary Zahn/ET&S/Enron@ENRON, Martha Janousek/ET&S/Enron@ENRON
cc:	Bob Chandler/ET&S/Enron@ENRON, Rod Hayslett/FGT/Enron@ENRON 

Subject:	Update on Revenue Management/Business Analysis Project Study Costs

There are 1998 costs of $.6MM left in the old PROS J-work order.  These costs can be capitalized, but were not included in the project economics.  Per discussions with Rod, we will set up a separate S-work order to move these costs into, close out the J-w/o, and add a separate line item in the 2nd Capital Current Estimate.  At year end, we will add these costs to the project.  They will not affect the project economics, and there is no cash impact as they were spent in 1998.  No additional approvals will be required for this amount, but these costs will come out of the discretionary pool of capital dollars because they were never charged against capital spending when paid.

---------------------- Forwarded by Elaine Concklin/ET&S/Enron on 05/26/2000 11:16 AM ---------------------------


George Fastuca
08/27/99 05:19 PM
To:	Bill Cordes/ET&S/Enron@Enron
cc:	Frank Bay/ET&S/Enron@Enron, Steve Gilbert/ET&S/Enron@Enron, Bob Chandler/ET&S/Enron@Enron, Elaine Concklin/ET&S/Enron@Enron 

Subject:	Applicability of SOP 98-1 to Revenue Management Study Costs

To summarize Bob's note on the business analysis work order, of the $.8MM costs thru July, $.6MM can be capitalized assuming the project goes forward. The other $.2MM and future preliminary / pre coding costs need to be expensed. The recent SOP98-1, effective 12/15/98, has tightened up the capital / expense rulings on systems projects. (By the way, this also significantly impacts the costs classifications of the Corp SAP project.) 

---------------------- Forwarded by George Fastuca/ET&S/Enron on 08/27/99 05:11 PM ---------------------------

Bob Chandler
08/27/99 05:05 PM


To:	George Fastuca/ET&S/Enron@Enron
cc:	 
Subject:	Applicability of SOP 98-1 to Revenue Management Study Costs

Here's the accounting memorandum I prepared on the referenced subject.