Here is the final version of the comments that were submitted by INGAA on
the AICPA exposure draft on the proposed SOP - Accounting for PP&E. The
following people contributed to its production.

Margaret Morrison 	El Paso Energy
Guy Klepser		El Paso energy
Lynn Adams		El Paso Energy
John Krieg		El Paso Energy
Joaquin Garcia		El Paso Energy
Greg Edens		El Paso Energy
David Edwards		Duke Energy
Gary Wolf		Duke Energy
John Cobb		Williams
Horace Ray		Williams
Jim Davis		GLGT
Debbie Kuhnley		CMS Energy
Joan Dreskin		INGAA

Thanks everyone!
Lynn

>  -----Original Message-----
> From: 	Dassistant [mailto:Dassistant@INGAA.org] 
> Sent:	Friday, November 16, 2001 10:55 AM
> To:	Adams, Lynn
> Subject:	Filing on 11-15 
> 
>  <<INGAAResponse 11-7-01.doc>> 


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