Christi -

Did this come from FERC??

Jim



-----Original Message-----
From: Nicolay, Christi L. 
Sent: Friday, August 10, 2001 4:40 PM
To: Steffes, James D.
Subject: FW: Accounting and Reporting from The Financial
AccountingStandards Board, AI01-1-000


Do you know who the appropriate accounting person for this info?

-----Original Message-----
From: Duscha Brown [mailto:dbrown@bracepatt.com]
Sent: Friday, August 10, 2001 4:41 PM
To: Nicolay, Christi L.; Fulton, Donna; snovose@enron.com;
sscott3@enron.com; Twiggs, Thane
Cc: Andrea Settanni
Subject: Accounting and Reporting from The Financial AccountingStandards
Board, AI01-1-000


Enclosed: 

                                                    In Reply Refer To:
                                                                       
                                                     OED-DRAP
                                                 Docket No. AI01-1-000

                                                         August 10,
     2001


                                 
             TO ALL JURISDICTIONAL PUBLIC UTILITIES, LICENSEES,
             NATURAL GAS COMPANIES, AND OIL PIPELINE COMPANIES
                    
     SUBJECT:       ACCOUNTING AND REPORTING FOR CERTAIN TYPES OF
                    FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES 

                                                                      

     INTRODUCTION

          The Financial Accounting Standards Board has issued three
     pronouncements affecting the manner in which certain types of
     financial instruments and hedging activities are measured and
     reported in the financial statements.  

     Please see that attachment. 

     Thank you, 


Duscha S. Brown 
Legal Assistant 
Bracewell & Patterson, L.L.P.
2000 K St. NW
Washington, D.C. 20006