PROGRAM: GLS758FP GULF POWER COMPANY PAGE 1
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
121 00100
NON-UTILITY PROPERTY
BEG YR BL 14,945,617.09
CM 3,243.21 0.00 0.00 0.00 2,943.21 300.00
YTD 180,455.89 0.00 0.00 0.00 16,261.80 164,194.09
END BAL 15,126,072.98
121 00110
NON-UTILITY PROPERTY-ADDITIONS
BEG YR BL 0.00
CM 3,243.21 0.00 0.00 0.00 0.00 3,243.21
YTD 14,482.80 0.00 0.00 0.00 0.00 14,482.80
END BAL 14,482.80
121 00130
NON-UTILITY PROPERTY-CLEARED
BEG YR BL 0.00
CM -3,243.21 0.00 0.00 0.00 0.00 -3,243.21
YTD -14,482.80 0.00 0.00 0.00 0.00 -14,482.80
END BAL -14,482.80
TOTAL 121 00200
BEG YR BL 14,945,617.09
CM 3,243.21 0.00 0.00 0.00 2,943.21 300.00
YTD 180,455.89 0.00 0.00 0.00 16,261.80 164,194.09
END BAL 15,126,072.98
122 00101
NON-UTILITY PROPERTY RESERVE
BEG YR BL -1,469,972.27
CM -30,190.12 0.00 0.00 0.00 0.00 -30,190.12
YTD -118,896.60 0.00 0.00 0.00 0.00 -118,896.60
END BAL -1,588,868.87
TOTAL 122 00000
BEG YR BL -1,469,972.27
CM -30,190.12 0.00 0.00 0.00 0.00 -30,190.12
YTD -118,896.60 0.00 0.00 0.00 0.00 -118,896.60
END BAL -1,588,868.87
123 00140
INVST ASSOC-DEF CASH TRST
BEG YR BL 61,662.18
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 61,662.18
123 00141
INVST ASSOC-DEF CASH TRST EARN
BEG YR BL 17,595.75
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 2
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -53.66 0.00 0.00 0.00 0.00 -53.66
YTD 15.08 0.00 0.00 0.00 0.00 15.08
END BAL 17,610.83
123 00150
INVST ASSOC-DEF STK TRST
BEG YR BL 835,619.69
CM 31,125.00 0.00 0.00 0.00 31,125.00 0.00
YTD 65,533.40 0.00 0.00 0.00 65,533.40 0.00
END BAL 901,153.09
123 00151
INVST ASSOC-DEF STK TRST EARN
BEG YR BL 151,432.24
CM 9,919.05 0.00 0.00 0.00 0.00 9,919.05
YTD 74,324.06 0.00 0.00 0.00 0.00 74,324.06
END BAL 225,756.30
123 00160
INVST ASSOC-CHG IN CTRL TRST
BEG YR BL 965,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 965,000.00
123 00161
INVST ASS-CHG N CTRL TRST EARN
BEG YR BL 416,451.70
CM -939.49 0.00 0.00 0.00 0.00 -939.49
YTD 3,354.22 0.00 0.00 0.00 0.00 3,354.22
END BAL 419,805.92
TOTAL 123 00000
BEG YR BL 2,447,761.56
CM 40,050.90 0.00 0.00 0.00 31,125.00 8,925.90
YTD 143,226.76 0.00 0.00 0.00 65,533.40 77,693.36
END BAL 2,590,988.32
128 00001
OTH SPC FUNDS-STORM RESERVE
BEG YR BL 3,019,680.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,750,504.00 0.00 0.00 0.00 0.00 8,750,504.00
END BAL 11,770,184.00
128 00002
OTH SPEC FND-PROP INS-WHITNEY
BEG YR BL 1,500,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 1,500,000.00
128 00003
OTH SPEC FND-PROP INS-COASTAL
BEG YR BL 1,500,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 3
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 1,500,000.00
128 00911
PREPAID PENSIONS
BEG YR BL 48,991,666.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -48,991,666.00 0.00 0.00 0.00 0.00 -48991666.00
END BAL 0.00
128 00920
PREPAID EXPENSES - PENSIONS
BEG YR BL 0.00
CM -34,704.42 0.00 0.00 0.00 0.00 -34,704.42
YTD 48,852,848.36 0.00 0.00 0.00 0.00 48852848.36
END BAL 48,852,848.36
128 00922
OTH SPC FUNDS-SFAS 158-LIFE
BEG YR BL 3,256,221.00
CM 14,451.50 0.00 0.00 0.00 0.00 14,451.50
YTD 575,012.00 0.00 0.00 0.00 0.00 575,012.00
END BAL 3,831,233.00
TOTAL 128 00000
BEG YR BL 58,267,567.00
CM -20,252.92 0.00 0.00 0.00 0.00 -20,252.92
YTD 9,186,698.36 0.00 0.00 0.00 0.00 9,186,698.36
END BAL 67,454,265.36
131 10002
CASH-J P MORGAN CHASE BANK
BEG YR BL 7,321.27
CM -90.69 0.00 0.00 0.00 0.00 -90.69
YTD -455.67 0.00 0.00 0.00 0.00 -455.67
END BAL 6,865.60
131 10102
CASH-REGIONS BANK-PANAMA CITY
BEG YR BL 743,036.09
CM -12,222.77 0.00 0.00 0.00 0.00 -12,222.77
YTD 42,221.14 0.00 0.00 0.00 0.00 42,221.14
END BAL 785,257.23
131 10248
CASH-WHITNEY NATIONAL BANK
BEG YR BL 6,066.71
CM 1,025.38 0.00 0.00 0.00 0.00 1,025.38
YTD 4,089.80 0.00 0.00 0.00 0.00 4,089.80
END BAL 10,156.51
131 10322
CASH-WACHOVIA BANK-CRESTVIEW
BEG YR BL 227.41
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 4
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -227.41 0.00 0.00 0.00 0.00 -227.41
END BAL 0.00
131 10464
CASH-SUNTRUST BANK-PANAMA CITY
BEG YR BL 20,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -20,000.00 0.00 0.00 0.00 0.00 -20,000.00
END BAL 0.00
131 10490
CASH-REGIONS BANK-PENSACOLA
BEG YR BL 938.74
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 938.74
131 10521
CASH-BANK OF JACKSON COUNTY
BEG YR BL 9,729.16
CM -563.71 0.00 0.00 0.00 0.00 -563.71
YTD 210.61 0.00 0.00 0.00 0.00 210.61
END BAL 9,939.77
131 10531
CASH-COASTAL BANK & TRUST
BEG YR BL 14,278.54
CM 2,054.98 0.00 0.00 0.00 0.00 2,054.98
YTD 8,528.17 0.00 0.00 0.00 0.00 8,528.17
END BAL 22,806.71
131 10566
CASH-FIRST CITY BANK OF FWB
BEG YR BL 308,645.67
CM -41,189.35 0.00 0.00 0.00 0.00 -41,189.35
YTD -15,962.47 0.00 0.00 0.00 0.00 -15,962.47
END BAL 292,683.20
131 10613
CASH-FRST NATL BANK-CRESTVIEW
BEG YR BL 137,503.72
CM -16,920.97 0.00 0.00 0.00 0.00 -16,920.97
YTD -37,863.22 0.00 0.00 0.00 0.00 -37,863.22
END BAL 99,640.50
131 10681
CASH-HANCOCK BANK-GULFPORT
BEG YR BL 511,338.50
CM 649.47 0.00 0.00 0.00 0.00 649.47
YTD 2,530.42 0.00 0.00 0.00 0.00 2,530.42
END BAL 513,868.92
131 10777
CASH-ESCAMBIA CTY BK-FLOMATON
BEG YR BL 27,602.46
CM 1,629.68 0.00 0.00 0.00 0.00 1,629.68
YTD 6,223.99 0.00 0.00 0.00 0.00 6,223.99
END BAL 33,826.45
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 5
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
131 10801
CASH-BANK OF AMERICA-PENSACOLA
BEG YR BL 0.00
CM 48,801,686.37 0.00 0.00 0.00 -109356260.8 158157947.19
YTD 60,632,047.89 0.00 0.00 0.00 -367412744.9 428044792.75
END BAL 60,632,047.89
131 10803
CASH-BANK OF AMERICA-EFT
BEG YR BL 23,905.82
CM -8,900.25 0.00 0.00 0.00 0.00 -8,900.25
YTD 4,903.36 0.00 0.00 0.00 0.00 4,903.36
END BAL 28,809.18
131 10804
CASH-BANK OF AMERICA-DEFUNIAK
BEG YR BL 46,410.74
CM 1,995.16 0.00 0.00 0.00 0.00 1,995.16
YTD 6,267.49 0.00 0.00 0.00 0.00 6,267.49
END BAL 52,678.23
131 10805
CASH-BANK OF AMERICA-NICEVILLE
BEG YR BL 88,936.76
CM 2,874.10 0.00 0.00 0.00 0.00 2,874.10
YTD 11,920.13 0.00 0.00 0.00 0.00 11,920.13
END BAL 100,856.89
131 10966
CASH-PEOPLES BANK-GRACEVILLE
BEG YR BL 22,192.40
CM -13.88 0.00 0.00 0.00 0.00 -13.88
YTD -605.07 0.00 0.00 0.00 0.00 -605.07
END BAL 21,587.33
131 11000
CASH-WACHOVIA BANK-CHIPLEY
BEG YR BL 146,511.24
CM 467.79 0.00 0.00 0.00 0.00 467.79
YTD -44,045.61 0.00 0.00 0.00 0.00 -44,045.61
END BAL 102,465.63
131 11012
CASH-WACHOVIA-PENSACOLA
BEG YR BL 10,997.77
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 10,997.77
131 13550
CASH-BANK OF AMERICA-MILTON
BEG YR BL 229,072.45
CM 11,509.09 0.00 0.00 0.00 0.00 11,509.09
YTD 5,649.17 0.00 0.00 0.00 0.00 5,649.17
END BAL 234,721.62
TOTAL 131 00100
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 6
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
BEG YR BL 2,354,715.45
CM 48,743,990.40 0.00 0.00 0.00 -109356260.8 158100251.22
YTD 60,605,432.72 0.00 0.00 0.00 -367412744.9 428018177.58
END BAL 62,960,148.17
134 00005
ESCAMBIA SOLID WASTE MANAGEMEN
BEG YR BL 500.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -500.00 0.00 0.00 0.00 0.00 -500.00
END BAL 0.00
134 00008
BLK WATER DEPOS
BEG YR BL 5,250.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,250.00 0.00 0.00 0.00 0.00 -5,250.00
END BAL 0.00
134 00013
OTH PREPAID CUST RET ITEMS-SCS
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 5,000.00 0.00 0.00 0.00 0.00 5,000.00
END BAL 5,000.00
134 00021
OTHER SPECIAL DEPOSITS-PCB
BEG YR BL 6,346,521.91
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28
END BAL 4,006,126.63
134 00150
OTH SPEC DEP-ESC WASTE MGMT
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 500.00 0.00 0.00 0.00 0.00 500.00
END BAL 500.00
134 00700
OTHER SPECIAL DEPOSIT - VENDOR
BEG YR BL 5,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,000.00 0.00 0.00 0.00 0.00 -5,000.00
END BAL 0.00
134 00808
OTH SPEC DEP-BLACKWATER
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 5,250.00 0.00 0.00 0.00 0.00 5,250.00
END BAL 5,250.00
TOTAL 134 00000
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 7
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
BEG YR BL 6,357,271.91
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28
END BAL 4,016,876.63
135 10004
CRIST STEAM PLA
BEG YR BL 5,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 5,000.00
135 10005
CHIPLEY OFFICE
BEG YR BL 5,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 5,000.00
135 10012
CRESTVIEW OFFIC
BEG YR BL 9,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 9,000.00
135 10014
SCHOLZ ST PL AG
BEG YR BL 3,500.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 3,500.00
135 10020
FT WALTON BE OF
BEG YR BL 25,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 25,000.00
135 10021
EAST DIV OFFICE
BEG YR BL 24,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 24,000.00
135 10023
SMITH ST PL AGE
BEG YR BL 3,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 3,000.00
135 10024
WEST DIV OFFICE
BEG YR BL 8,800.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 8
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 8,800.00
135 10027
MILTON OFFICE A
BEG YR BL 7,500.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 7,500.00
135 10030
TREASURY DEPT A
BEG YR BL 3,500.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 3,500.00
135 10031
CUST ACCT DEPT
BEG YR BL 130,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 130,000.00
135 10048
STORM FUND
BEG YR BL 77,863.26
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 77,863.26
TOTAL 135 00100
BEG YR BL 302,163.26
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 302,163.26
142 00100
CUST AR-ELEC-SVC
BEG YR BL 63,898,414.59
CM -3,834,680.91 0.00 0.00 0.00 0.00 -3834680.91
YTD 3,609,650.42 0.00 0.00 0.00 0.00 3,609,650.42
END BAL 67,508,065.01
142 00114
CUST AR-CUST DEP BILLED
BEG YR BL 0.00
CM -108,269.17 0.00 0.00 0.00 0.00 -108,269.17
YTD 1,777,019.03 0.00 0.00 0.00 0.00 1,777,019.03
END BAL 1,777,019.03
142 00115
MISC A/R
BEG YR BL 74,319.67
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 9
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -74,319.67 0.00 0.00 0.00 0.00 -74,319.67
END BAL 0.00
142 00116
DEPOSIT A/R
BEG YR BL 2,345,618.79
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,345,618.79 0.00 0.00 0.00 0.00 -2345618.79
END BAL 0.00
142 00117
DEPOSIT A/R - CONTRA
BEG YR BL -2,385,694.73
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,385,694.73 0.00 0.00 0.00 0.00 2,385,694.73
END BAL 0.00
142 00121
CUST AR-CUST DEP BILLED-CONTRA
BEG YR BL 0.00
CM 145,180.15 0.00 0.00 0.00 0.00 145,180.15
YTD -1,777,019.03 0.00 0.00 0.00 0.00 -1777019.03
END BAL -1,777,019.03
142 00129
CUST AR-REFUND-OFC
BEG YR BL 0.00
CM 1,602.35 0.00 0.00 0.00 5,215.53 -3,613.18
YTD -198.84 0.00 0.00 0.00 9,765.90 -9,964.74
END BAL -198.84
142 00145
BUS OFF REFUNDS
BEG YR BL -1,770.94
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,770.94 0.00 0.00 0.00 666.44 1,104.50
END BAL -0.00
TOTAL 142 01100
BEG YR BL 63,930,887.38
CM -3,796,167.58 0.00 0.00 0.00 5,215.53 -3801383.11
YTD 3,576,978.79 0.00 0.00 0.00 10,432.34 3,566,546.45
END BAL 67,507,866.17
142 00130
COLLECTION
BEG YR BL -455.61
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 455.61 0.00 0.00 0.00 0.00 455.61
END BAL 0.00
142 00133
CUST AR-REFUND-CSS
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 10
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 568,883.71 -568,883.71
YTD 0.00 0.00 0.00 0.00 1,848,305.87 -1848305.87
END BAL 0.00
142 00136
CUST AR-RETURNED ITEMS
BEG YR BL 0.00
CM -6,378.56 0.00 0.00 0.00 226,537.17 -232,915.73
YTD -52,960.99 0.00 0.00 0.00 828,368.22 -881,329.21
END BAL -52,960.99
142 00140
ADJUSTMENTS
BEG YR BL -69,233.83
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 69,233.83 0.00 0.00 0.00 209,210.66 -139,976.83
END BAL -0.00
TOTAL 142 01300
BEG YR BL -69,689.44
CM -6,378.56 0.00 0.00 0.00 795,420.88 -801,799.44
YTD 16,728.45 0.00 0.00 0.00 3,456,662.23 -3439933.78
END BAL -52,960.99
142 00160
CUST AR-ELEC MISC
BEG YR BL 0.00
CM 10,294.74 0.00 0.00 0.00 0.00 10,294.74
YTD 79,891.97 0.00 0.00 0.00 0.00 79,891.97
END BAL 79,891.97
142 00190
CUST AR-COLLECTIONS IN TRANSIT
BEG YR BL 0.00
CM -3,289,891.42 0.00 0.00 0.00 0.00 -3289891.42
YTD -3,300,032.02 0.00 0.00 0.00 0.00 -3300032.02
END BAL -3,300,032.02
TOTAL 142 01400
BEG YR BL 0.00
CM -3,279,596.68 0.00 0.00 0.00 0.00 -3279596.68
YTD -3,220,140.05 0.00 0.00 0.00 0.00 -3220140.05
END BAL -3,220,140.05
142 00260
CUST AR-PREM SRG PRTCT
BEG YR BL 0.00
CM 3,773.68 0.00 0.00 0.00 0.00 3,773.68
YTD 62,967.40 0.00 0.00 0.00 0.00 62,967.40
END BAL 62,967.40
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 11
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
142 00261
CUST AR-COMM SRG PRTCT
BEG YR BL 0.00
CM 39.27 0.00 0.00 0.00 0.00 39.27
YTD 5,730.36 0.00 0.00 0.00 0.00 5,730.36
END BAL 5,730.36
142 00400
A/R PREMIUM SURGE
BEG YR BL 58,124.46
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -58,124.46 0.00 0.00 0.00 0.00 -58,124.46
END BAL 0.00
142 00410
A/R COMMERCIAL SURGE
BEG YR BL 4,794.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -4,794.72 0.00 0.00 0.00 0.00 -4,794.72
END BAL 0.00
TOTAL 142 04000
BEG YR BL 62,919.18
CM 3,812.95 0.00 0.00 0.00 0.00 3,812.95
YTD 5,778.58 0.00 0.00 0.00 0.00 5,778.58
END BAL 68,697.76
142 00302
CUST AR-FIN-SCES
BEG YR BL 1,298,072.25
CM -24,107.50 0.00 0.00 0.00 0.00 -24,107.50
YTD -96,430.00 0.00 0.00 0.00 0.00 -96,430.00
END BAL 1,201,642.25
142 00303
CUST AR-SCES FIN-CONTRA
BEG YR BL -1,298,072.25
CM 24,107.50 0.00 0.00 0.00 0.00 24,107.50
YTD 96,430.00 0.00 0.00 0.00 0.00 96,430.00
END BAL -1,201,642.25
142 00305
CUST AR-OUT ALERT-SCES-CONTRA
BEG YR BL -10.50
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 10.50 0.00 0.00 0.00 0.00 10.50
END BAL 0.00
TOTAL 142 03000
BEG YR BL -10.50
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 10.50 0.00 0.00 0.00 0.00 10.50
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 12
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 0.00
143 00024
OTHER AR-IBEW UNION BILLING
BEG YR BL 32,703.19
CM 2,464.32 0.00 0.00 0.00 0.00 2,464.32
YTD -17,653.73 0.00 0.00 0.00 0.00 -17,653.73
END BAL 15,049.46
143 00823
OTH AR-EMPL SFTY SHOES
BEG YR BL 0.00
CM -2,013.00 0.00 0.00 0.00 0.00 -2,013.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
143 01323
OTH AR-TAMINCO
BEG YR BL 68,268.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 68,268.00
TOTAL 143 00000
BEG YR BL 100,971.19
CM 451.32 0.00 0.00 0.00 0.00 451.32
YTD -17,653.73 0.00 0.00 0.00 0.00 -17,653.73
END BAL 83,317.46
143 00120
OTH AR-ENRG SVC FIN
BEG YR BL 0.00
CM 602,670.93 0.00 0.00 0.00 0.00 602,670.93
YTD 602,670.93 0.00 0.00 0.00 0.00 602,670.93
END BAL 602,670.93
143 00130
OTH AR-NONREG-NESB
BEG YR BL 0.00
CM -94,669.94 0.00 0.00 0.00 0.00 -94,669.94
YTD 54,269.32 0.00 0.00 0.00 0.00 54,269.32
END BAL 54,269.32
143 90000
MISC REC NESB
BEG YR BL 86,259.67
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -86,259.67 0.00 0.00 0.00 0.00 -86,259.67
END BAL 0.00
143 90002
PROPERTY CLAIMS PROCESSED THROUGH DEBTMASTER
BEG YR BL 408,356.85
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 13
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 33,386.10 0.00 0.00 0.00 0.00 33,386.10
YTD 147,166.80 0.00 0.00 0.00 0.00 147,166.80
END BAL 555,523.65
143 90013
PONCE DE LEON FRAN FEE REFUND
BEG YR BL 23,280.79
CM -571.04 0.00 0.00 0.00 0.00 -571.04
YTD -4,055.14 0.00 0.00 0.00 0.00 -4,055.14
END BAL 19,225.65
143 90014
OTH AR-CITY OF DESTIN
BEG YR BL 265,308.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 265,308.00
143 99027
SMURFITT STONE - SALE OF WOOD CHIPS FROM TREE TRIM
BEG YR BL 54.58
CM -215.63 0.00 0.00 0.00 0.00 -215.63
YTD 6.01 0.00 0.00 0.00 0.00 6.01
END BAL 60.59
143 99200
AIR PRODUCTS
BEG YR BL -98,104.56
CM 83,695.83 0.00 0.00 0.00 0.00 83,695.83
YTD 23,444.05 0.00 0.00 0.00 0.00 23,444.05
END BAL -74,660.51
143 99364
EMBARQ JOINT USE BILLING
BEG YR BL 297,621.50
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 297,621.50
143 99388
FAIRPOINT COMMUNICATIONS
BEG YR BL 5,561.40
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -510.43 0.00 0.00 0.00 0.00 -510.43
END BAL 5,050.97
143 99413
BELLSOUTH JOINT USE BILLI
BEG YR BL 659,658.44
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -659,658.44 0.00 0.00 0.00 0.00 -659,658.44
END BAL 0.00
143 99501
COMCAST CABLEVISION OF PANAMA CITY, INC.
BEG YR BL 9,888,489.49
CM 82,566.40 0.00 0.00 0.00 0.00 82,566.40
YTD 799,633.77 0.00 0.00 0.00 0.00 799,633.77
END BAL 10,688,123.26
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 14
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
143 99502
COMCAST JOIN HOLDING, INC.
BEG YR BL 3,685,513.19
CM 27,458.67 0.00 0.00 0.00 0.00 27,458.67
YTD 109,834.68 0.00 0.00 0.00 0.00 109,834.68
END BAL 3,795,347.87
143 99503
COMMUNITY CABLE CORP.
BEG YR BL 280,433.13
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 280,433.13
143 99504
COX COMMUNICATIONS GULF COAST, LLC
BEG YR BL 41,358,888.43
CM 336,448.96 0.00 0.00 0.00 0.00 336,448.96
YTD 2,810,968.38 0.00 0.00 0.00 0.00 2,810,968.38
END BAL 44,169,856.81
143 99506
KNOLOGY OF PANAMA CITY, INC.
BEG YR BL 10,105,278.42
CM 88,375.80 0.00 0.00 0.00 0.00 88,375.80
YTD 626,462.47 0.00 0.00 0.00 0.00 626,462.47
END BAL 10,731,740.89
143 99507
MALLARD CABLEVISION, LLC BANKRUPTCY
BEG YR BL 276,762.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 276,762.00
143 99508
MEDIACOM SOUTHEAST LLC
BEG YR BL 9,468,551.48
CM 77,755.51 0.00 0.00 0.00 0.00 77,755.51
YTD 689,779.44 0.00 0.00 0.00 0.00 689,779.44
END BAL 10,158,330.92
143 99509
SPRINGFIELD CABLE VISION, INC.
BEG YR BL 1,194,964.13
CM -5,190.34 0.00 0.00 0.00 0.00 -5,190.34
YTD 70,881.72 0.00 0.00 0.00 0.00 70,881.72
END BAL 1,265,845.85
143 99510
BRIGHT HOUSE NETWORK, LLC
BEG YR BL 4,141,842.72
CM 38,254.45 0.00 0.00 0.00 0.00 38,254.45
YTD 474,245.00 0.00 0.00 0.00 0.00 474,245.00
END BAL 4,616,087.72
143 99511
BRIGHT HOUSE NETWORK, LLC
BEG YR BL 4,287,707.95
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 15
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 32,074.38 0.00 0.00 0.00 0.00 32,074.38
YTD 128,297.52 0.00 0.00 0.00 0.00 128,297.52
END BAL 4,416,005.47
143 99512
CABLE SOUTH - BANKRUPTCY
BEG YR BL 5,626.63
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 5,626.63
143 99513
VALPARAISO, CITY OF
BEG YR BL 555,990.95
CM 4,795.70 0.00 0.00 0.00 0.00 4,795.70
YTD 35,441.94 0.00 0.00 0.00 0.00 35,441.94
END BAL 591,432.89
143 99519
CAMPBELLTON CABLE TV
BEG YR BL 7,697.26
CM 66.42 0.00 0.00 0.00 0.00 66.42
YTD 265.68 0.00 0.00 0.00 0.00 265.68
END BAL 7,962.94
143 99520
SOUTHERN LIGHT CABLE, LLC
BEG YR BL 5,150.00
CM -5,191.45 0.00 0.00 0.00 0.00 -5,191.45
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 5,150.00
143 99523
CABLE SOUTH
BEG YR BL 21,203.10
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 21,203.10
143 99524
MALLARD CABLE
BEG YR BL 60,249.75
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 60,249.75
143 99911
TRANSFORMER PRINTING
BEG YR BL 13.70
CM -108.24 0.00 0.00 0.00 0.00 -108.24
YTD 173.31 0.00 0.00 0.00 0.00 173.31
END BAL 187.01
143 99914
ENERGY SERVICES
BEG YR BL 648,922.71
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -648,922.71 0.00 0.00 0.00 0.00 -648,922.71
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 16
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
143 99926
OTH AR-NSA PANAMA CITY CNIC
BEG YR BL 568,975.54
CM -61,557.00 0.00 0.00 0.00 0.00 -61,557.00
YTD -568,975.54 0.00 0.00 0.00 0.00 -568,975.54
END BAL 0.00
143 99927
OTH AR-NSA PANAMA CITY NSWC
BEG YR BL 884,829.52
CM -93,370.25 0.00 0.00 0.00 0.00 -93,370.25
YTD -884,829.52 0.00 0.00 0.00 0.00 -884,829.52
END BAL 0.00
143 99953
OTHER AR-VERIZON
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 54,974.43 0.00 0.00 0.00 0.00 54,974.43
END BAL 54,974.43
143 99990
ESTIMATED BILL - EMBARQ
BEG YR BL 0.00
CM 24,802.00 0.00 0.00 0.00 0.00 24,802.00
YTD 99,208.00 0.00 0.00 0.00 0.00 99,208.00
END BAL 99,208.00
143 99992
EST BILL-STH BL
BEG YR BL 0.00
CM 54,972.00 0.00 0.00 0.00 0.00 54,972.00
YTD 219,888.00 0.00 0.00 0.00 0.00 219,888.00
END BAL 219,888.00
143 99999
OTH AR-WIRED NW FLORIDA GRANT
BEG YR BL 142,170.25
CM -73,453.61 0.00 0.00 0.00 0.00 -73,453.61
YTD 39,151.70 0.00 0.00 0.00 0.00 39,151.70
END BAL 181,321.95
TOTAL 143 00900
BEG YR BL 89,237,257.02
CM 1,152,995.65 0.00 0.00 0.00 0.00 1,152,995.65
YTD 4,133,551.70 0.00 0.00 0.00 0.00 4,133,551.70
END BAL 93,370,808.72
143 60000
PAYRL ENE LOANS
BEG YR BL 58,395.50
CM -773.20 0.00 0.00 0.00 0.00 -773.20
YTD -3,092.80 0.00 0.00 0.00 0.00 -3,092.80
END BAL 55,302.70
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 17
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
TOTAL 143 00600
BEG YR BL 58,395.50
CM -773.20 0.00 0.00 0.00 0.00 -773.20
YTD -3,092.80 0.00 0.00 0.00 0.00 -3,092.80
END BAL 55,302.70
143 70000
PAYROL SM TOOLS
BEG YR BL 0.00
CM 2,086.56 0.00 0.00 0.00 0.00 2,086.56
YTD 2,086.56 0.00 0.00 0.00 0.00 2,086.56
END BAL 2,086.56
TOTAL 143 00130
BEG YR BL 0.00
CM 2,086.56 0.00 0.00 0.00 0.00 2,086.56
YTD 2,086.56 0.00 0.00 0.00 0.00 2,086.56
END BAL 2,086.56
144 00001
ACCUM PROV UNCOLL-ELECTRIC
BEG YR BL 0.00
CM -710.52 0.00 0.00 0.00 0.00 -710.52
YTD -1,867,939.60 0.00 0.00 0.00 0.00 -1867939.60
END BAL -1,867,939.60
144 00100
ACCUM PROVISION FOR UNCOLLECTI
BEG YR BL -1,912,813.99
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,912,813.99 0.00 0.00 0.00 0.00 1,912,813.99
END BAL 0.00
TOTAL 144 00000
BEG YR BL -1,912,813.99
CM -710.52 0.00 0.00 0.00 0.00 -710.52
YTD 44,874.39 0.00 0.00 0.00 0.00 44,874.39
END BAL -1,867,939.60
146 00100
AR ASSOC-APC
BEG YR BL 8,364.78
CM 619.75 0.00 0.00 0.00 0.00 619.75
YTD -7,420.55 0.00 0.00 0.00 0.00 -7,420.55
END BAL 944.23
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 18
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
146 00300
AR ASSOC-GPC
BEG YR BL 145,493.56
CM -67,268.71 0.00 0.00 0.00 0.00 -67,268.71
YTD -125,199.82 0.00 0.00 0.00 0.00 -125,199.82
END BAL 20,293.74
146 00325
AR ASSOC-CAP-GPC-SCHERER
BEG YR BL 457,179.90
CM -50,244.63 0.00 0.00 0.00 0.00 -50,244.63
YTD -457,179.90 0.00 0.00 0.00 0.00 -457,179.90
END BAL 0.00
146 00500
AR ASSOC-MPC
BEG YR BL 5,479.67
CM 807.11 0.00 0.00 0.00 0.00 807.11
YTD -3,768.23 0.00 0.00 0.00 0.00 -3,768.23
END BAL 1,711.44
146 00700
AR ASSOC-SCS
BEG YR BL 203,469.10
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -203,469.10 0.00 0.00 0.00 0.00 -203,469.10
END BAL -0.00
146 00702
SCS-INS PREMIUM
BEG YR BL 39,102.47
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -39,102.47 0.00 0.00 0.00 0.00 -39,102.47
END BAL 0.00
146 00704
AR ASSOC-GAS BILL-SCS
BEG YR BL 552,964.82
CM -450,687.93 0.00 0.00 0.00 -495,747.93 45,060.00
YTD -507,904.82 0.00 0.00 0.00 -3551019.90 3,043,115.08
END BAL 45,060.00
146 00710
A/R SO CO INTER
BEG YR BL 5,580,691.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,580,691.23 0.00 0.00 0.00 0.00 -5580691.23
END BAL 0.00
146 00711
AR ASSOC-POOL BILL-SCS
BEG YR BL 0.00
CM 8,034,259.41 0.00 0.00 0.00 0.00 8,034,259.41
YTD 8,168,484.27 0.00 0.00 0.00 0.00 8,168,484.27
END BAL 8,168,484.27
146 00721
AR ASSOC-UPS ADMIN COST-SCS
BEG YR BL 9,882.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 19
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -282.00 0.00 0.00 0.00 0.00 -282.00
YTD -2,202.00 0.00 0.00 0.00 0.00 -2,202.00
END BAL 7,680.00
146 00723
AR ASSOC-TRNS-SCS
BEG YR BL 304,495.71
CM -1,126.85 0.00 0.00 0.00 0.00 -1,126.85
YTD -27,316.49 0.00 0.00 0.00 0.00 -27,316.49
END BAL 277,179.22
146 00724
AR ASSOC-SE ELEC PWR ASSOC-SCS
BEG YR BL 66,095.72
CM -11,317.94 0.00 0.00 0.00 0.00 -11,317.94
YTD 2,440.08 0.00 0.00 0.00 0.00 2,440.08
END BAL 68,535.80
146 00729
SCS INTERCONNECTION AGREEMENTS
BEG YR BL 5,910.01
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,910.01 0.00 0.00 0.00 0.00 -5,910.01
END BAL 0.00
146 00739
AR ASSOC-SCS INTERCONN AGREE
BEG YR BL 0.00
CM -0.23 0.00 0.00 0.00 0.00 -0.23
YTD 6,091.12 0.00 0.00 0.00 0.00 6,091.12
END BAL 6,091.12
146 00742
AR ASSOC-SCS MANUAL BILLING
BEG YR BL 0.00
CM -54,120.66 0.00 0.00 0.00 0.00 -54,120.66
YTD 510,391.54 0.00 0.00 0.00 0.00 510,391.54
END BAL 510,391.54
146 00765
AR ASSOC-INS PREMIUM-SCS
BEG YR BL 0.00
CM -44,233.61 0.00 0.00 0.00 0.00 -44,233.61
YTD 1,367.85 0.00 0.00 0.00 0.00 1,367.85
END BAL 1,367.85
146 00800
SCS
BEG YR BL 111,079.03
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -111,079.03 0.00 0.00 0.00 0.00 -111,079.03
END BAL 0.00
146 00808
AR ASSOC-SPC
BEG YR BL 12,598.97
CM 456.96 0.00 0.00 0.00 0.00 456.96
YTD -8,074.95 0.00 0.00 0.00 0.00 -8,074.95
END BAL 4,524.02
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 20
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
146 01110
AR ASSOC-SOCOM-CONTRA
BEG YR BL 0.00
CM -119.43 0.00 0.00 0.00 0.00 -119.43
YTD -358.29 0.00 0.00 0.00 0.00 -358.29
END BAL -358.29
146 01192
AR ASSOC-OCCUPANCY-SOCOM
BEG YR BL 0.00
CM 119.43 0.00 0.00 0.00 0.00 119.43
YTD 477.72 0.00 0.00 0.00 0.00 477.72
END BAL 477.72
TOTAL 146 00000
BEG YR BL 7,502,806.97
CM 7,356,860.67 0.00 0.00 0.00 -495,747.93 7,852,608.60
YTD 1,609,575.69 0.00 0.00 0.00 -3551019.90 5,160,595.59
END BAL 9,112,382.66
146 90001
SOUTHERN COMMUNICATIONS PAYMEN
BEG YR BL 119.34
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -119.34 0.00 0.00 0.00 0.00 -119.34
END BAL -0.00
TOTAL 146 00910
BEG YR BL 119.34
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -119.34 0.00 0.00 0.00 0.00 -119.34
END BAL -0.00
151 00100
FUEL INVENTORY COAL
BEG YR BL 88,928,085.10
CM 13,163,279.25 0.00 0.00 0.00 7,051,944.51 6,111,334.74
YTD 19,642,798.15 0.00 0.00 0.00 21715936.56 -2073138.41
END BAL 108,570,883.25
TOTAL 151 01000
BEG YR BL 88,928,085.10
CM 13,163,279.25 0.00 0.00 0.00 7,051,944.51 6,111,334.74
YTD 19,642,798.15 0.00 0.00 0.00 21715936.56 -2073138.41
END BAL 108,570,883.25
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 21
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
151 00320
FUEL INV-#2 OIL (FUEL/DIESEL)
BEG YR BL 3,394,693.44
CM 135,041.95 0.00 0.00 0.00 230,385.33 -95,343.38
YTD 144,848.91 0.00 0.00 0.00 660,979.84 -516,130.93
END BAL 3,539,542.35
TOTAL 151 03200
BEG YR BL 3,394,693.44
CM 135,041.95 0.00 0.00 0.00 230,385.33 -95,343.38
YTD 144,848.91 0.00 0.00 0.00 660,979.84 -516,130.93
END BAL 3,539,542.35
151 00500
FUEL INVENTORY COAL IN-TRANSIT
BEG YR BL 66,549,066.75
CM 4,355,566.83 0.00 0.00 0.00 50640897.59 -46285330.76
YTD -15,517,953.30 0.00 0.00 0.00 97593985.75 -113111939.0
END BAL 51,031,113.45
TOTAL 151 00150
BEG YR BL 66,549,066.75
CM 4,355,566.83 0.00 0.00 0.00 50640897.59 -46285330.76
YTD -15,517,953.30 0.00 0.00 0.00 97593985.75 -113111939.0
END BAL 51,031,113.45
151 00600
FUEL INVENTORY GAS
BEG YR BL 4,884,665.94
CM 573,941.79 0.00 0.00 0.00 7,837,912.88 -7263971.09
YTD -350,727.10 0.00 0.00 0.00 26669447.77 -27020174.87
END BAL 4,533,938.84
TOTAL 151 03400
BEG YR BL 4,884,665.94
CM 573,941.79 0.00 0.00 0.00 7,837,912.88 -7263971.09
YTD -350,727.10 0.00 0.00 0.00 26669447.77 -27020174.87
END BAL 4,533,938.84
154 00001
MATERIAL & SUPP
BEG YR BL 32,188,464.28
CM -0.00 0.00 0.00 2,946,761.51 1,826,043.88 -4772805.39
YTD -32,188,464.28 0.00 0.00 -492,724.17 6,499,274.53 -38195014.64
END BAL -0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 22
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
154 00002
AEM METERS/COMP
BEG YR BL 1,611,710.27
CM 0.00 0.00 0.00 -9,019.28 0.00 9,019.28
YTD -1,611,710.27 0.00 0.00 -81,604.62 514,905.30 -2045010.95
END BAL -0.00
154 00003
M&S-DANIEL
BEG YR BL 2,472,921.98
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,472,921.98 0.00 0.00 0.00 0.00 -2472921.98
END BAL 0.00
154 00004
M&S-SCHERER
BEG YR BL 2,034,096.01
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,034,096.01 0.00 0.00 0.00 0.00 -2034096.01
END BAL 0.00
154 00200
PLT MAT&OPER SUPP-PWR GEN
BEG YR BL 0.00
CM 23,345.24 0.00 0.00 0.00 0.00 23,345.24
YTD 24,554,408.90 0.00 0.00 0.00 0.00 24554408.90
END BAL 24,554,408.90
154 00204
PLT MAT&OPER SUPP-SCHERER
BEG YR BL 0.00
CM -28,361.07 0.00 0.00 0.00 0.00 -28,361.07
YTD 1,999,423.02 0.00 0.00 0.00 0.00 1,999,423.02
END BAL 1,999,423.02
154 00205
PLT MAT&OPER SUPP-DANIEL
BEG YR BL 0.00
CM 1,015.82 0.00 0.00 0.00 0.00 1,015.82
YTD 2,362,413.56 0.00 0.00 0.00 0.00 2,362,413.56
END BAL 2,362,413.56
154 00500
PLT MAT&OPER SUPP-TRNS&DSTR
BEG YR BL 0.00
CM 319,840.76 0.00 0.00 0.00 0.00 319,840.76
YTD 16,093,278.08 0.00 0.00 0.00 0.00 16093278.08
END BAL 16,093,278.08
TOTAL 154 00000
BEG YR BL 38,307,192.54
CM 315,840.75 0.00 0.00 2,937,742.23 1,826,043.88 -4447945.36
YTD 6,702,331.02 0.00 0.00 -574,328.79 7,014,179.83 262,479.98
END BAL 45,009,523.56
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 23
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
158 00107
EMISSION ALLOWANCE INVENTORY 2
BEG YR BL 12,401,772.60
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -12,401,772.60 0.00 0.00 0.00 0.00 -12401772.60
END BAL 0.00
158 10207
ALLOW INV-SO2-07
BEG YR BL 0.00
CM 137,365.57 0.00 0.00 0.00 0.00 137,365.57
YTD 11,308,541.46 0.00 0.00 0.00 0.00 11308541.46
END BAL 11,308,541.46
158 11209
ALLOW INV-NOX-09
BEG YR BL 214,494.82
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 214,494.82
158 12409
ALLOW INV-ANNUAL NOX-09
BEG YR BL 6,478,419.14
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -6,478,419.14 0.00 0.00 0.00 0.00 -6478419.14
END BAL 0.00
158 12410
ALLOW INV-ANNUAL NOX-10
BEG YR BL 69,750.00
CM -347,502.66 0.00 0.00 0.00 0.00 -347,502.66
YTD 4,251,673.98 0.00 0.00 0.00 1,332,500.00 2,919,173.98
END BAL 4,321,423.98
TOTAL 158 00000
BEG YR BL 19,164,436.56
CM -210,137.09 0.00 0.00 0.00 0.00 -210,137.09
YTD -3,319,976.30 0.00 0.00 0.00 1,332,500.00 -4652476.30
END BAL 15,844,460.26
165 00020
INS-EXC PUB LIA
BEG YR BL 247,493.36
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -247,493.36 0.00 0.00 0.00 0.00 -247,493.36
END BAL 0.00
165 00021
PPY-INS-EXCESS PUBLIC LIAB
BEG YR BL 0.00
CM -61,873.37 0.00 0.00 0.00 0.00 -61,873.37
YTD -0.00 0.00 0.00 0.00 0.00 -0.00
END BAL -0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 24
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
165 00040
PPY-INS-ALL RISK
BEG YR BL 3,109,611.79
CM -310,961.17 0.00 0.00 0.00 0.00 -310,961.17
YTD -1,243,844.68 0.00 0.00 0.00 0.00 -1243844.68
END BAL 1,865,767.11
165 00090
EXCESS WORKER'S COMP
BEG YR BL 36,345.19
CM -9,086.26 0.00 0.00 0.00 0.00 -9,086.26
YTD -36,345.19 0.00 0.00 0.00 0.00 -36,345.19
END BAL 0.00
165 00100
PPY-INS-DIRCTORS & OFFCIERS
BEG YR BL 0.00
CM -9,233.62 0.00 0.00 0.00 0.00 -9,233.62
YTD 27,700.84 0.00 0.00 0.00 0.00 27,700.84
END BAL 27,700.84
165 00105
INS - D AND O
BEG YR BL 64,635.32
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -64,635.32 0.00 0.00 0.00 0.00 -64,635.32
END BAL 0.00
TOTAL 165 00100
BEG YR BL 3,458,085.66
CM -391,154.42 0.00 0.00 0.00 0.00 -391,154.42
YTD -1,564,617.71 0.00 0.00 0.00 0.00 -1564617.71
END BAL 1,893,467.95
165 00714
PPY-INTEREST-ST DBT
BEG YR BL 0.00
CM -5,222.94 0.00 0.00 0.00 0.00 -5,222.94
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
165 00715
PPY-AGENCY EXP
BEG YR BL 0.00
CM -23,129.42 0.00 0.00 0.00 -253,685.05 230,555.63
YTD 0.00 0.00 0.00 0.00 -888,788.51 888,788.51
END BAL 0.00
165 00902
PREPAID INTEREST - SHORT TERM
BEG YR BL 4,652.33
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -4,652.33 0.00 0.00 0.00 0.00 -4,652.33
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 25
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
165 00903
AGENCY EXPENSE ACCOUNT-PREPAID
BEG YR BL 58,702.51
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -58,702.51 0.00 0.00 0.00 -220,822.32 162,119.81
END BAL 0.00
165 00918
GENERAL ELECTRIC - LONG-TERM S
BEG YR BL 23,880,222.52
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -23,880,222.52 0.00 0.00 0.00 0.00 -23880222.52
END BAL 0.00
165 00928
PPY-HOWDEN BUFFALO
BEG YR BL 153,363.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -3,383.80 0.00 0.00 -3,383.80 0.00 0.00
END BAL 149,979.20
165 00938
PPY-APOGEE SPT & MAINT
BEG YR BL 0.00
CM -3,733.33 0.00 0.00 0.00 0.00 -3,733.33
YTD 29,866.68 0.00 0.00 0.00 44,800.00 -14,933.32
END BAL 29,866.68
165 00990
PPY-EDISON ELEC INST
BEG YR BL 0.00
CM -21,686.00 0.00 0.00 0.00 0.00 -21,686.00
YTD 173,488.00 0.00 0.00 0.00 260,238.00 -86,750.00
END BAL 173,488.00
165 01210
PPY-LTSA-CUR-GE-SMITH 3 CC
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 698,764.06 0.00 0.00 0.00 698,763.54 0.52
END BAL 698,764.06
TOTAL 165 00900
BEG YR BL 24,096,940.36
CM -53,771.69 0.00 0.00 0.00 -253,685.05 199,913.36
YTD -23,044,842.42 0.00 0.00 -3,383.80 -105,809.29 -22935649.33
END BAL 1,052,097.94
171 00300
INT&DIV REC-INT-INC TAX
BEG YR BL 307,677.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 7,435.00 0.00 0.00 0.00 0.00 7,435.00
END BAL 315,112.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 26
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
TOTAL 171 00000
BEG YR BL 307,677.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 7,435.00 0.00 0.00 0.00 0.00 7,435.00
END BAL 315,112.00
173 00000
ACCRUED REVENUE
BEG YR BL 60,410,793.22
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -60,410,793.22 0.00 0.00 0.00 0.00 -60410793.22
END BAL 0.00
173 00020
ACCR UTIL REV-UNBILL
BEG YR BL 0.00
CM 188,037.66 0.00 0.00 0.00 0.00 188,037.66
YTD 46,635,341.64 0.00 0.00 0.00 0.00 46635341.64
END BAL 46,635,341.64
173 00021
ACCR UTIL REV-UNBILL-FLAT BILL
BEG YR BL 0.00
CM -5,409.86 0.00 0.00 0.00 0.00 -5,409.86
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
173 00600
FLATBILL REVENUE - UNBILLED
BEG YR BL 3,208.89
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -3,208.89 0.00 0.00 0.00 0.00 -3,208.89
END BAL 0.00
TOTAL 173 00100
BEG YR BL 60,414,002.11
CM 182,627.80 0.00 0.00 0.00 0.00 182,627.80
YTD -13,778,660.47 0.00 0.00 0.00 0.00 -13778660.47
END BAL 46,635,341.64
174 00034
MISC CUR&ACCR ASSET-PYRL SUSP
BEG YR BL 0.00
CM -0.00 1,186.79 0.00 0.00 0.00 -1,186.79
YTD -0.00 64,977.17 0.00 0.00 0.00 -64,977.17
END BAL -0.00
174 00041
MC&AA-ESTARS SUSPENSE
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 27
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 2,131.84 5,502.83 0.00 0.00 0.00 -3,370.99
YTD 2,131.84 74,150.63 0.00 0.00 0.00 -72,018.79
END BAL 2,131.84
174 00060
SUSPENSE - POWERPLANT PROJECTS
BEG YR BL 0.00
CM 0.00 0.00 0.00 -5011912.70 0.00 5,011,912.70
YTD 0.00 0.00 0.00 -5011912.70 0.00 5,011,912.70
END BAL 0.00
TOTAL 174 00000
BEG YR BL 0.00
CM 2,131.84 6,689.62 0.00 -5011912.70 0.00 5,007,354.92
YTD 2,131.84 139,127.80 0.00 -5011912.70 0.00 4,874,916.74
END BAL 2,131.84
TOTAL 174 00800
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 -1,234.08 0.00 0.00 0.00 1,234.08
END BAL 0.00
175 00100
COMPETITIVE CURRENT UNREALIZED GAIN ON FORWARD CON
BEG YR BL 11,811.76
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -11,811.76 0.00 0.00 0.00 0.00 -11,811.76
END BAL 0.00
175 01130
DERIV ASSET NHDG-ST-CMDTY-ELEC
BEG YR BL 0.00
CM 4,859.24 0.00 0.00 0.00 0.00 4,859.24
YTD 4,859.24 0.00 0.00 0.00 0.00 4,859.24
END BAL 4,859.24
TOTAL 175 00000
BEG YR BL 11,811.76
CM 4,859.24 0.00 0.00 0.00 0.00 4,859.24
YTD -6,952.52 0.00 0.00 0.00 0.00 -6,952.52
END BAL 4,859.24
176 00100
PRIMARY CURRENT UNREALIZED GAIN ON FORWARD CONTACT
BEG YR BL 142,624.17
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 28
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -142,624.17 0.00 0.00 0.00 0.00 -142,624.17
END BAL 0.00
176 00200
PRIMARY NON-CURRENT UNREALIZED
BEG YR BL 47,620.02
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -47,620.02 0.00 0.00 0.00 0.00 -47,620.02
END BAL 0.00
176 01707
DA-HDG-ST-INT-CF HDG-LOSS 7/09
BEG YR BL 720,110.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -720,110.00 0.00 0.00 0.00 0.00 -720,110.00
END BAL 0.00
176 01708
DA-HDG-ST-INT-CF HDG-LSS 10/09
BEG YR BL 2,214,142.00
CM -993,910.00 0.00 0.00 0.00 0.00 -993,910.00
YTD -2,214,142.00 0.00 0.00 0.00 0.00 -2214142.00
END BAL 0.00
176 02110
DERIV ASSET REG-ST-CMDTY-GAS
BEG YR BL 0.00
CM 13,823.50 0.00 0.00 0.00 0.00 13,823.50
YTD 13,823.50 0.00 0.00 0.00 0.00 13,823.50
END BAL 13,823.50
176 02130
DERIV ASSET REG-ST-CMDTY-ELEC
BEG YR BL 0.00
CM 42,121.98 0.00 0.00 0.00 0.00 42,121.98
YTD 73,750.63 0.00 0.00 0.00 0.00 73,750.63
END BAL 73,750.63
176 06110
DERIV ASSET REG-LT-CMDTY-GAS
BEG YR BL 0.00
CM 14,112.83 0.00 0.00 0.00 0.00 14,112.83
YTD 16,885.88 0.00 0.00 0.00 0.00 16,885.88
END BAL 16,885.88
TOTAL 176 00000
BEG YR BL 3,124,496.19
CM -923,851.69 0.00 0.00 0.00 0.00 -923,851.69
YTD -3,020,036.18 0.00 0.00 0.00 0.00 -3020036.18
END BAL 104,460.01
181 00450
ECSAMBIA COUNTY PCB 5.625%
BEG YR BL 803,325.83
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 29
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -5,355.51 0.00 0.00 0.00 0.00 -5,355.51
YTD -21,422.04 0.00 0.00 0.00 0.00 -21,422.04
END BAL 781,903.79
181 00452
VAR INT PCB 3RD
BEG YR BL 22,422.67
CM -149.49 0.00 0.00 0.00 0.00 -149.49
YTD -597.96 0.00 0.00 0.00 0.00 -597.96
END BAL 21,824.71
181 00453
COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN
BEG YR BL 1,617,148.61
CM -4,870.93 0.00 0.00 0.00 0.00 -4,870.93
YTD -18,550.47 0.00 0.00 0.00 933.25 -19,483.72
END BAL 1,598,598.14
181 00455
FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS)
BEG YR BL 635,317.25
CM -2,836.24 0.00 0.00 0.00 0.00 -2,836.24
YTD -11,344.96 0.00 0.00 0.00 0.00 -11,344.96
END BAL 623,972.29
181 00458
UNAM DBT-PCB-$65M-4/2039
BEG YR BL 623,206.52
CM 230,770.43 0.00 0.00 0.00 6,903.45 223,866.98
YTD 225,443.87 0.00 0.00 0.00 6,903.45 218,540.42
END BAL 848,650.39
181 00459
UNAM DT-PCB-VAR%-$65M-4/2039
BEG YR BL 613,704.18
CM -1,748.44 0.00 0.00 0.00 0.00 -1,748.44
YTD -6,993.76 0.00 0.00 0.00 0.00 -6,993.76
END BAL 606,710.42
181 00460
UNAM DT-PCB MONROE CO-$25M
BEG YR BL 902.19
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 902.19
181 00461
UNAM DT-PCB MONROECO RZFB-$40M
BEG YR BL 0.00
CM 309.40 0.00 0.00 0.00 309.40 0.00
YTD 309.40 0.00 0.00 0.00 309.40 0.00
END BAL 309.40
181 00721
$60MM 10 YEAR 4.35% SR NOTE SERIES G DUE 7/15/13 N
BEG YR BL 89,371.24
CM -2,127.89 0.00 0.00 0.00 0.00 -2,127.89
YTD -8,511.56 0.00 0.00 0.00 0.00 -8,511.56
END BAL 80,859.68
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 30
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
181 00722
$60MM 30 YEAR SR INS NOTE 5.25% SERIES H DUE 7/15/
BEG YR BL 967,530.50
CM -3,417.04 0.00 0.00 0.00 0.00 -3,417.04
YTD -13,668.16 0.00 0.00 0.00 0.00 -13,668.16
END BAL 953,862.34
181 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/
BEG YR BL 706,802.54
CM -2,479.89 0.00 0.00 0.00 0.00 -2,479.89
YTD -9,919.56 0.00 0.00 0.00 0.00 -9,919.56
END BAL 696,882.98
181 00749
SENIOR NOTE, SERIES F INSURED 5.60% DUE 4/1/2033
BEG YR BL 997,872.49
CM -4,343.63 0.00 0.00 0.00 0.00 -4,343.63
YTD -16,417.64 0.00 0.00 0.00 0.00 -16,417.64
END BAL 981,454.85
181 00751
$32.55MM ESCAMBIA CNTY AUCTION RATE PCB
BEG YR BL 504,300.68
CM -2,926.12 0.00 0.00 0.00 0.00 -2,926.12
YTD -12,323.02 0.00 0.00 0.00 0.00 -12,323.02
END BAL 491,977.66
181 00752
$29.075 MFBC MONROE CNTY AUCTION RATE PCB
BEG YR BL 1,197,455.36
CM -5,997.66 0.00 0.00 0.00 0.00 -5,997.66
YTD -24,609.18 0.00 0.00 0.00 0.00 -24,609.18
END BAL 1,172,846.18
181 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
BEG YR BL 120,646.78
CM -293.55 0.00 0.00 0.00 0.00 -293.55
YTD -1,174.20 0.00 0.00 0.00 0.00 -1,174.20
END BAL 119,472.58
181 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
BEG YR BL 86,674.85
CM -1,520.62 0.00 0.00 0.00 0.00 -1,520.62
YTD -6,082.48 0.00 0.00 0.00 0.00 -6,082.48
END BAL 80,592.37
181 00756
$60MM SENIOR NOTE
BEG YR BL 611,537.68
CM -1,985.33 0.00 0.00 0.00 0.00 -1,985.33
YTD -7,941.32 0.00 0.00 0.00 0.00 -7,941.32
END BAL 603,596.36
181 00758
$110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30%
BEG YR BL 170,296.70
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 31
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -2,051.77 0.00 0.00 0.00 0.00 -2,051.77
YTD -8,207.08 0.00 0.00 0.00 0.00 -8,207.08
END BAL 162,089.62
181 00759
$85MM SR NOTE SERIES 2007A
BEG YR BL 155,029.02
CM -1,722.54 0.00 0.00 0.00 0.00 -1,722.54
YTD -6,890.16 0.00 0.00 0.00 0.00 -6,890.16
END BAL 148,138.86
181 00761
UNAM DT-VAR%/$110M/APR2011
BEG YR BL 46,192.68
CM -3,079.52 0.00 0.00 0.00 0.00 -3,079.52
YTD -12,318.08 0.00 0.00 0.00 0.00 -12,318.08
END BAL 33,874.60
181 00763
UNAM DEBT EXP $140 M SER 2009A FLOAT RATE SR NT DUE 06/2010
BEG YR BL 278,517.57
CM -46,419.60 0.00 0.00 0.00 0.00 -46,419.60
YTD -185,678.40 0.00 0.00 0.00 0.00 -185,678.40
END BAL 92,839.17
181 00860
UNAM DT-SN-4.75%-$175M-APR2020
BEG YR BL 0.00
CM 137,303.36 0.00 0.00 0.00 65,799.17 71,504.19
YTD 137,303.36 0.00 0.00 0.00 65,799.17 71,504.19
END BAL 137,303.36
TOTAL 181 00000
BEG YR BL 10,248,255.34
CM 275,057.42 0.00 0.00 0.00 73,012.02 202,045.40
YTD -9,593.40 0.00 0.00 0.00 73,945.27 -83,538.67
END BAL 10,238,661.94
182 00301
109RA FL-THR(P)
BEG YR BL 39,018,435.49
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -39,018,435.49 0.00 0.00 0.00 0.00 -39018435.49
END BAL 0.00
182 00333
REGULATORY ASSET - VACATION AC
BEG YR BL 8,120,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00
END BAL 0.00
182 00420
ENVIRONMENTAL
BEG YR BL 65,223,273.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 32
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00
END BAL 0.00
182 00502
FUEL UNDER-RECO
BEG YR BL 2,383,682.50
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,383,682.50 0.00 0.00 0.00 0.00 -2383682.50
END BAL 0.00
182 00510
REGULATORY ASSET- CURRENT PRIM
BEG YR BL 9,441,967.52
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -9,441,967.52 0.00 0.00 0.00 0.00 -9441967.52
END BAL 0.00
182 00512
REGULATORY ASSET-NON CURRENT P
BEG YR BL 4,446,944.64
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -4,446,944.64 0.00 0.00 0.00 0.00 -4446944.64
END BAL 0.00
182 00550
REGULATORY ASSET - GAS HEDGE
BEG YR BL 1,478,710.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,478,710.00 0.00 0.00 0.00 0.00 -1478710.00
END BAL 0.00
182 00600
ARO REG. ASSET STEAM PRODUCTION
BEG YR BL 5,427,612.77
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,427,612.77 0.00 0.00 0.00 0.00 -5427612.77
END BAL 0.00
182 00650
ARO REG. ASSET OTHER PRODUCTION
BEG YR BL 535,231.64
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -535,231.64 0.00 0.00 0.00 0.00 -535,231.64
END BAL 0.00
182 00660
ARO REG. ASSET TRANSMISSION
BEG YR BL 54,362.50
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -54,362.50 0.00 0.00 0.00 0.00 -54,362.50
END BAL 0.00
182 00670
ARO REG. ASSET DISTRIBUTION
BEG YR BL 218,745.14
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -218,745.14 0.00 0.00 0.00 0.00 -218,745.14
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 33
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
182 00680
ARO REG. ASSET GENERAL PLANT
BEG YR BL 827,137.69
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -827,137.69 0.00 0.00 0.00 0.00 -827,137.69
END BAL 0.00
182 00720
REG ASSET - CRIST UNIT 2
BEG YR BL 44,533.33
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -44,533.33 0.00 0.00 0.00 0.00 -44,533.33
END BAL 0.00
182 00750
REGULATORY ASSET - DEFERRED I&
BEG YR BL 86,531.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -86,531.00 0.00 0.00 0.00 0.00 -86,531.00
END BAL 0.00
182 00764
POTENTIAL NUCLEAR SITES
BEG YR BL 8,372,517.83
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -8,372,517.83 10,556.68 0.00 0.00 8,058.70 -8391133.21
END BAL 0.00
182 00800
SFAS 158 REGULATORY ASSET FOR
BEG YR BL 6,909,317.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -6,909,317.00 0.00 0.00 0.00 0.00 -6909317.00
END BAL 0.00
182 00803
SFAS 158 REGULATORY ASSET FOR
BEG YR BL 11,086,689.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -11,086,689.00 0.00 0.00 0.00 0.00 -11086689.00
END BAL 0.00
182 30102
OTH REG ASSET-PLT RETIRE-CRST2
BEG YR BL 0.00
CM -7,353.63 0.00 0.00 0.00 0.00 -7,353.63
YTD 15,118.81 0.00 0.00 0.00 0.00 15,118.81
END BAL 15,118.81
182 30122
OTH REG ASSETS - NUCLEAR SITES
BEG YR BL 0.00
CM 136,233.37 10,754.21 0.00 0.00 255,892.85 -130,413.69
YTD 9,467,035.37 33,180.71 0.00 0.00 651,021.09 8,782,833.57
END BAL 9,467,035.37
182 30200
OTH REG ASSET-FAS 109
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 34
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 168,301.16 0.00 0.00 0.00 0.00 168,301.16
YTD 39,691,640.08 0.00 0.00 0.00 0.00 39691640.08
END BAL 39,691,640.08
182 30300
OTH REG ASSET-ACCR VACATION
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00
END BAL 8,120,000.00
182 30450
ORA-HDG-UNREAL LOSS-ELEC-CUR
BEG YR BL 0.00
CM 14,944.87 0.00 0.00 0.00 0.00 14,944.87
YTD 20,659.26 0.00 0.00 0.00 0.00 20,659.26
END BAL 20,659.26
182 30501
ORA-HDG-REAL LOSS-GAS-CUR
BEG YR BL 0.00
CM -25,560.00 0.00 0.00 0.00 0.00 -25,560.00
YTD 1,460,840.00 0.00 0.00 0.00 0.00 1,460,840.00
END BAL 1,460,840.00
182 30502
ORA-HDG-URLEAL LOSS-GAS-CUR
BEG YR BL 0.00
CM -949,326.39 0.00 0.00 0.00 0.00 -949,326.39
YTD 13,126,078.89 0.00 0.00 0.00 0.00 13126078.89
END BAL 13,126,078.89
182 30510
ORA-HDG-UNREAL LOSS-GAS-NONCUR
BEG YR BL 0.00
CM -563,992.63 0.00 0.00 0.00 0.00 -563,992.63
YTD 6,327,643.76 0.00 0.00 0.00 0.00 6,327,643.76
END BAL 6,327,643.76
182 30711
ORA-FUEL CLAUSE UNDER RECOV
BEG YR BL 0.00
CM -943,179.85 0.00 0.00 0.00 0.00 -943,179.85
YTD 8,395,387.73 0.00 0.00 0.00 0.00 8,395,387.73
END BAL 8,395,387.73
182 30820
OTH REG AST-SFAS 158-OPRB MED
BEG YR BL 0.00
CM -48,268.08 0.00 0.00 0.00 0.00 -48,268.08
YTD 9,441,454.68 0.00 0.00 0.00 0.00 9,441,454.68
END BAL 9,441,454.68
182 30830
OTH REG AST-SFAS 158-QUAL PENS
BEG YR BL 91,802,034.00
CM -86,946.17 0.00 0.00 0.00 0.00 -86,946.17
YTD -13,361,559.68 0.00 0.00 0.00 0.00 -13361559.68
END BAL 78,440,474.32
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 35
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
182 30840
OTH REG AST-SFAS 158-SERP PENS
BEG YR BL 0.00
CM -54,696.58 0.00 0.00 0.00 0.00 -54,696.58
YTD 6,186,911.68 0.00 0.00 0.00 0.00 6,186,911.68
END BAL 6,186,911.68
182 30902
OTH REG ASSET-ENVIRO RSRV
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 63,548,112.00 0.00 0.00 0.00 0.00 63548112.00
END BAL 63,548,112.00
182 30903
OTH REG ASSET-DEF I&D
BEG YR BL 0.00
CM 110,753.00 0.00 0.00 0.00 0.00 110,753.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
182 30950
OTH RA-PLT TENASKA LEV LEASE
BEG YR BL 8,141,239.88
CM 4,070,619.94 0.00 0.00 0.00 0.00 4,070,619.94
YTD 15,946,179.76 0.00 0.00 0.00 0.00 15946179.76
END BAL 24,087,419.64
182 30960
OTH REG ASSET-OPRB-RDS TAX
BEG YR BL 0.00
CM 3,829,738.56 0.00 0.00 0.00 0.00 3,829,738.56
YTD 3,829,738.56 0.00 0.00 0.00 0.00 3,829,738.56
END BAL 3,829,738.56
182 35110
OTH REG ASSETS STM PROD ARO
BEG YR BL 0.00
CM 32,845.34 0.00 0.00 0.00 0.00 32,845.34
YTD 5,558,210.83 0.00 0.00 0.00 0.00 5,558,210.83
END BAL 5,558,210.83
182 35140
OTH REG ASSETS OTHER PROD ARO
BEG YR BL 0.00
CM 5,807.82 0.00 0.00 0.00 0.00 5,807.82
YTD 558,307.16 0.00 0.00 0.00 0.00 558,307.16
END BAL 558,307.16
182 35150
OTH REG ASSETS TRNS PLANT ARO
BEG YR BL 0.00
CM 280.19 0.00 0.00 0.00 0.00 280.19
YTD 55,475.96 0.00 0.00 0.00 0.00 55,475.96
END BAL 55,475.96
182 35160
OTH REG ASSETS DIST PLANT ARO
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 36
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 1,184.05 0.00 0.00 0.00 0.00 1,184.05
YTD 223,451.71 0.00 0.00 0.00 0.00 223,451.71
END BAL 223,451.71
182 35190
OTH REG ASSETS GEN PLANT ARO
BEG YR BL 0.00
CM 4,550.05 0.00 0.00 0.00 0.00 4,550.05
YTD 845,224.14 0.00 0.00 0.00 0.00 845,224.14
END BAL 845,224.14
TOTAL 182 00300
BEG YR BL 263,618,964.93
CM 5,695,935.02 10,754.21 0.00 0.00 255,892.85 5,429,287.96
YTD 15,780,219.65 43,737.39 0.00 0.00 659,079.79 15077402.47
END BAL 279,399,184.58
185 00100
TEMPORARY FACILITIES-REVENUE
BEG YR BL 0.00
CM -21,230.00 0.00 0.00 0.00 0.00 -21,230.00
YTD -81,510.00 0.00 0.00 0.00 0.00 -81,510.00
END BAL -81,510.00
185 00200
TEMPORARY FACILITIES-EXPENSE
BEG YR BL 0.00
CM 32,624.83 0.00 0.00 0.00 0.00 32,624.83
YTD 102,976.93 0.00 0.00 0.00 0.00 102,976.93
END BAL 102,976.93
185 00300
TEMPORARY FACILITIES-CONTRA
BEG YR BL 0.00
CM -11,394.83 0.00 0.00 0.00 0.00 -11,394.83
YTD -21,466.93 0.00 0.00 0.00 0.00 -21,466.93
END BAL -21,466.93
TOTAL 186 00120
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -0.00 -7101198.24 0.00 0.00 0.00 7,101,198.24
END BAL -0.00
186 00570
DEF DR-SMITH 3 REHEAT PIPING
BEG YR BL 243,294.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -243,294.72 0.00 0.00 0.00 0.00 -243,294.72
END BAL -0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 37
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
186 00922
MISC DEF DT-TENASKA CONT. LOSS
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 485,401.46 0.00 0.00 0.00 0.00 485,401.46
END BAL 485,401.46
186 00923
MISC DEF DR-CORAL/BAC LEV CAP
BEG YR BL 3,301,064.00
CM -729,557.00 0.00 0.00 0.00 0.00 -729,557.00
YTD -2,831,547.00 0.00 0.00 0.00 0.00 -2831547.00
END BAL 469,517.00
186 00927
MISC DEF DR- DAHLBERG LEV CAP
BEG YR BL 4,234,711.89
CM -935,899.13 0.00 0.00 0.00 0.00 -935,899.13
YTD -3,632,400.58 0.00 0.00 0.00 0.00 -3632400.58
END BAL 602,311.31
186 00937
SAFETY SHOES
BEG YR BL 3,491.20
CM 832.03 0.00 0.00 0.00 0.00 832.03
YTD -3,491.20 0.00 0.00 0.00 255.86 -3,747.06
END BAL 0.00
186 00959
SHIPS-O/S BONUS
BEG YR BL 0.00
CM 0.00 3,340.76 0.00 0.00 0.00 -3,340.76
YTD 0.00 3,340.76 0.00 0.00 0.00 -3,340.76
END BAL 0.00
186 00981
PROP ACCTG ME CAPITAL ACCRUALS
BEG YR BL -497,129.53
CM 230,889.37 0.00 0.00 0.00 0.00 230,889.37
YTD 677,774.27 0.00 0.00 0.00 0.00 677,774.27
END BAL 180,644.74
186 00990
PLNT SET UP-A/P
BEG YR BL 43,092.45
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -43,092.45 0.00 0.00 0.00 0.00 -43,092.45
END BAL 0.00
186 01955
MISC DEF DR-UDR RECOV-FPU FUEL
BEG YR BL 412,555.23
CM -53,208.02 0.00 0.00 0.00 0.00 -53,208.02
YTD -32,794.92 0.00 0.00 0.00 0.00 -32,794.92
END BAL 379,760.31
186 03135
MISC DEF DR-ENERGY SRVCS MKT
BEG YR BL 134,069.60
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 38
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -692,360.48 0.00 0.00 0.00 0.00 -692,360.48
YTD 166,602.90 0.00 0.00 0.00 0.00 166,602.90
END BAL 300,672.50
186 03158
FORM S-3 REGISTRATION
BEG YR BL 56,301.82
CM -19,705.64 0.00 0.00 0.00 0.00 -19,705.64
YTD -19,705.64 0.00 0.00 0.00 0.00 -19,705.64
END BAL 36,596.18
186 03163
MISC DEF DR-DAN1 TURB-RTR-BLDS
BEG YR BL 4,040,080.63
CM 0.01 0.00 0.00 0.00 0.00 0.01
YTD -4,040,080.63 0.00 0.00 0.00 0.00 -4040080.63
END BAL 0.00
186 03164
MISC DEF DR-DAN2 TURB-RTR-BLDS
BEG YR BL 957,779.38
CM 577,154.38 0.00 0.00 0.00 0.00 577,154.38
YTD 2,505,146.89 0.00 0.00 0.00 0.00 2,505,146.89
END BAL 3,462,926.27
TOTAL 186 00900
BEG YR BL 12,929,311.39
CM -1,621,854.48 3,340.76 0.00 0.00 0.00 -1625195.24
YTD -7,011,481.62 3,340.76 0.00 0.00 255.86 -7015078.24
END BAL 5,917,829.77
186 00800
SUSPENSE ACCT-WALKER
BEG YR BL 0.00
CM 665.33 0.00 0.00 0.00 12,818.86 -12,153.53
YTD 665.33 1,980.09 0.00 0.00 32,559.57 -33,874.33
END BAL 665.33
186 00806
AMPS SUSPENSE ACTIVITY
BEG YR BL 0.00
CM 0.00 0.00 0.00 -0.02 0.00 0.02
YTD 0.00 0.00 0.00 -0.02 0.00 0.02
END BAL 0.00
186 00896
A/P MONTH END CAPITAL ACCRUALS
BEG YR BL 0.00
CM -796,119.77 0.00 0.00 0.00 0.00 -796,119.77
YTD 651,220.22 0.00 0.00 0.00 0.00 651,220.22
END BAL 651,220.22
TOTAL 186 00200
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 39
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
BEG YR BL 0.00
CM -795,454.44 0.00 0.00 -0.02 12,818.86 -808,273.28
YTD 651,885.55 1,980.09 0.00 -0.02 32,559.57 617,345.91
END BAL 651,885.55
189 00001
UNAM LOSS 15%
BEG YR BL 20,219.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -20,219.00 0.00 0.00 0.00 0.00 -20,219.00
END BAL 0.00
189 00002
UNAM LOSS 12.6%
BEG YR BL 194,653.03
CM -6,279.14 0.00 0.00 0.00 0.00 -6,279.14
YTD -25,116.56 0.00 0.00 0.00 0.00 -25,116.56
END BAL 169,536.47
189 00003
UNAM LOSS 11.5%
BEG YR BL 73,562.72
CM -4,597.67 0.00 0.00 0.00 0.00 -4,597.67
YTD -18,390.68 0.00 0.00 0.00 0.00 -18,390.68
END BAL 55,172.04
189 00005
UNAM LSS 10.125
BEG YR BL 1,030,882.07
CM -14,121.68 0.00 0.00 0.00 0.00 -14,121.68
YTD -56,486.72 0.00 0.00 0.00 0.00 -56,486.72
END BAL 974,395.35
189 00012
UNAM 10.0% 2013
BEG YR BL 183,650.10
CM -4,270.92 0.00 0.00 0.00 0.00 -4,270.92
YTD -17,083.68 0.00 0.00 0.00 0.00 -17,083.68
END BAL 166,566.42
189 00020
UNAM 10.50% 014
BEG YR BL 358,284.95
CM -6,072.64 0.00 0.00 0.00 0.00 -6,072.64
YTD -24,290.56 0.00 0.00 0.00 0.00 -24,290.56
END BAL 333,994.39
189 00021
UNAM 7.125% PCB
BEG YR BL 419,136.32
CM -3,104.72 0.00 0.00 0.00 0.00 -3,104.72
YTD -12,418.88 0.00 0.00 0.00 0.00 -12,418.88
END BAL 406,717.44
189 00023
UNAM 8.75% FMB
BEG YR BL 1,806,578.23
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 40
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -12,633.41 0.00 0.00 0.00 0.00 -12,633.41
YTD -50,533.64 0.00 0.00 0.00 0.00 -50,533.64
END BAL 1,756,044.59
189 00024
UNAM 8.25% PCB
BEG YR BL 485,314.58
CM -5,452.97 0.00 0.00 0.00 0.00 -5,452.97
YTD -21,811.88 0.00 0.00 0.00 0.00 -21,811.88
END BAL 463,502.70
189 00025
UNAM 6.75% PCB
BEG YR BL 104,293.61
CM -714.34 0.00 0.00 0.00 0.00 -714.34
YTD -2,857.36 0.00 0.00 0.00 0.00 -2,857.36
END BAL 101,436.25
189 00026
UNAM 6.75% PCB
BEG YR BL 140,323.46
CM -961.12 0.00 0.00 0.00 0.00 -961.12
YTD -3,844.48 0.00 0.00 0.00 0.00 -3,844.48
END BAL 136,478.98
189 00028
UNAM LOSS - 6.20% JACKSON COUNTY PCB DUE IN 2023
BEG YR BL 197,911.06
CM -1,244.72 0.00 0.00 0.00 0.00 -1,244.72
YTD -4,978.88 0.00 0.00 0.00 0.00 -4,978.88
END BAL 192,932.18
189 00029
UNAM LOSS - 6.30% MONROE COUNTY PCB DUE IN 2024
BEG YR BL 286,555.41
CM -1,628.16 0.00 0.00 0.00 0.00 -1,628.16
YTD -6,512.64 0.00 0.00 0.00 0.00 -6,512.64
END BAL 280,042.77
189 00030
UNAM LOSS - VARIABLE RATE MONROE COUNTY PCB DUE 20
BEG YR BL 129,015.60
CM -733.04 0.00 0.00 0.00 0.00 -733.04
YTD -2,932.16 0.00 0.00 0.00 0.00 -2,932.16
END BAL 126,083.44
189 00031
UNAM LOSS - CAPITAL TRUST I DUE 2037 - 7.625%
BEG YR BL 988,427.17
CM -2,941.75 0.00 0.00 0.00 0.00 -2,941.75
YTD -11,767.00 0.00 0.00 0.00 0.00 -11,767.00
END BAL 976,660.17
189 00032
UNAMORT LOSS 6% SR NOTE DUE 1/30/2012
BEG YR BL 268,086.40
CM -10,723.47 0.00 0.00 0.00 0.00 -10,723.47
YTD -42,893.88 0.00 0.00 0.00 0.00 -42,893.88
END BAL 225,192.52
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 41
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
189 00033
UNAMORT LOSS 7.5% JR SUB NOTE DUE 6/30/2037
BEG YR BL 508,947.22
CM -1,542.27 0.00 0.00 0.00 0.00 -1,542.27
YTD -6,169.08 0.00 0.00 0.00 0.00 -6,169.08
END BAL 502,778.14
189 00034
UNAMORT LOSS 5.80% PCB ESC CNTY
BEG YR BL 339,614.86
CM -2,109.41 0.00 0.00 0.00 0.00 -2,109.41
YTD -8,437.64 0.00 0.00 0.00 0.00 -8,437.64
END BAL 331,177.22
189 00035
UNAMORT LOSS 5.70% PCB JACKSON CNTY
BEG YR BL 148,781.85
CM -896.28 0.00 0.00 0.00 0.00 -896.28
YTD -3,585.12 0.00 0.00 0.00 0.00 -3,585.12
END BAL 145,196.73
189 00036
UNAMORT LOSS 5.50% PCB JACKSON CNTY
BEG YR BL 296,755.89
CM -1,537.59 0.00 0.00 0.00 0.00 -1,537.59
YTD -6,150.36 0.00 0.00 0.00 0.00 -6,150.36
END BAL 290,605.53
189 00038
UNAMORTIZED LOSS ON 6.70% SR INSURED NOTE DUE 6/30
BEG YR BL 1,160,317.00
CM -3,392.74 0.00 0.00 0.00 0.00 -3,392.74
YTD -13,570.96 0.00 0.00 0.00 0.00 -13,570.96
END BAL 1,146,746.04
189 00039
UNAMORTIZED LOSS - 7% CAPITAL TRUST II DUE 2037
BEG YR BL 1,104,380.38
CM -3,306.53 0.00 0.00 0.00 0.00 -3,306.53
YTD -13,226.12 0.00 0.00 0.00 0.00 -13,226.12
END BAL 1,091,154.26
189 00040
UNAMORTIZED LOSS ON 6.10% SR INSURED NOTE DUE 9/30
BEG YR BL 846,859.78
CM -10,455.06 0.00 0.00 0.00 0.00 -10,455.06
YTD -41,820.24 0.00 0.00 0.00 0.00 -41,820.24
END BAL 805,039.54
189 00041
UNAMORTIZED LOSS ON 6-7/8% FMB DUE 2026
BEG YR BL 1,576,662.76
CM -8,211.79 0.00 0.00 0.00 0.00 -8,211.79
YTD -32,847.16 0.00 0.00 0.00 0.00 -32,847.16
END BAL 1,543,815.60
189 00042
UNAMORTIZED LOSS ON 7-3/8% CAPITAL TRUST III DUE 9
BEG YR BL 883,609.24
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 42
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -2,397.20 0.00 0.00 0.00 0.00 -2,397.20
YTD -9,588.80 0.00 0.00 0.00 0.00 -9,588.80
END BAL 874,020.44
189 00043
UNAMORTIZED LOSS ON CAPITAL TRUST IV DUE 11/30/204
BEG YR BL 502,846.56
CM -1,276.26 0.00 0.00 0.00 0.00 -1,276.26
YTD -5,105.04 0.00 0.00 0.00 0.00 -5,105.04
END BAL 497,741.52
189 00044
UNAMORTIZED LOSS ON REACQ OF $37M VAR RATE PCB ESC CNTY
BEG YR BL 543,159.27
CM -3,621.06 0.00 0.00 0.00 0.00 -3,621.06
YTD -14,484.24 0.00 0.00 0.00 0.00 -14,484.24
END BAL 528,675.03
TOTAL 189 00000
BEG YR BL 14,598,828.52
CM -114,225.94 0.00 0.00 0.00 0.00 -114,225.94
YTD -477,122.76 0.00 0.00 0.00 0.00 -477,122.76
END BAL 14,121,705.76
190 00153
ADIT-MTD PC-PRTCT-FED OFFSET
BEG YR BL 1,310,493.79
CM 94,497.33 0.00 0.00 0.00 0.00 94,497.33
YTD 377,989.32 0.00 0.00 0.00 0.00 377,989.32
END BAL 1,688,483.11
190 00154
ADIT-MTD-PRTCT-FED OFFSET
BEG YR BL 16,549,002.67
CM 69,535.88 0.00 0.00 0.00 0.00 69,535.88
YTD 278,143.52 0.00 0.00 0.00 0.00 278,143.52
END BAL 16,827,146.19
190 00155
ADIT-RMVL-PRTCT-FED OFFSET
BEG YR BL -3,362,562.30
CM -3,673.46 0.00 0.00 0.00 0.00 -3,673.46
YTD -14,693.82 0.00 0.00 0.00 0.00 -14,693.82
END BAL -3,377,256.12
190 00156
ADIT-LIFE-UNPRTCT-FED OFFSET
BEG YR BL 922,234.33
CM -6,534.98 0.00 0.00 0.00 0.00 -6,534.98
YTD -26,139.92 0.00 0.00 0.00 0.00 -26,139.92
END BAL 896,094.41
190 00157
ADIT-RMVL-UNPRTCT-FED OFFSET
BEG YR BL -291,141.08
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 43
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -19,759.90 0.00 0.00 0.00 0.00 -19,759.90
YTD -79,039.62 0.00 0.00 0.00 0.00 -79,039.62
END BAL -370,180.70
190 00158
ADIT-BASIS-UNPRTCT-FED FSET
BEG YR BL -1,507,129.89
CM -6,900.80 0.00 0.00 0.00 0.00 -6,900.80
YTD -27,603.18 0.00 0.00 0.00 0.00 -27,603.18
END BAL -1,534,733.07
190 00237
ADIT-ELEC-FAS 109-FED-LT-EDT
BEG YR BL 1,980,184.00
CM -23,731.01 0.00 0.00 0.00 0.00 -23,731.01
YTD -71,089.49 0.00 0.00 0.00 0.00 -71,089.49
END BAL 1,909,094.51
190 00238
ADIT-ELEC-FAS 109-ST-LT-EDT
BEG YR BL 329,282.00
CM -3,946.21 0.00 0.00 0.00 0.00 -3,946.21
YTD -11,821.34 0.00 0.00 0.00 0.00 -11,821.34
END BAL 317,460.66
190 00239
ADIT-ELEC-FAS 109-FED-LT-ITC
BEG YR BL 4,651,204.00
CM -67,011.59 0.00 0.00 0.00 0.00 -67,011.59
YTD -265,390.62 0.00 0.00 0.00 0.00 -265,390.62
END BAL 4,385,813.38
190 00240
ADIT-ELEC-FAS 109-ST-LT-ITC
BEG YR BL 773,446.00
CM -11,143.28 0.00 0.00 0.00 0.00 -11,143.28
YTD -44,131.47 0.00 0.00 0.00 0.00 -44,131.47
END BAL 729,314.53
190 00481
FIN48 DEF TAX FED OFFSET-CUR
BEG YR BL 132.17
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 132.17
190 00483
FIN48 DEF TAX FED OFFSET-LT
BEG YR BL 59,995.43
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 12,895.90 0.00 0.00 0.00 0.00 12,895.90
END BAL 72,891.33
190 00484
FIN48 DEF TAX STATE OFFSET-LT
BEG YR BL 10,077.97
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,210.57 0.00 0.00 0.00 0.00 2,210.57
END BAL 12,288.54
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 44
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
190 01100
TTL NON-P DTA-F
BEG YR BL 33,667,142.58
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -33,667,142.58 0.00 0.00 0.00 0.00 -33667142.58
END BAL 0.00
190 01101
PREPAID INCOME TAXES - OTHER COMPREHENSIVE INCOME
BEG YR BL 1,325,892.64
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,325,892.64 0.00 0.00 0.00 0.00 -1325892.64
END BAL 0.00
190 01140
NON-PROP-ST OFS
BEG YR BL -610,338.14
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 610,338.14 0.00 0.00 0.00 0.00 610,338.14
END BAL 0.00
190 01150
TTL APP S DTA-F
BEG YR BL 15,944.47
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -15,944.47 0.00 0.00 0.00 0.00 -15,944.47
END BAL 0.00
190 01160
APPL SLS ST OFS
BEG YR BL 5,787.86
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,787.86 0.00 0.00 0.00 0.00 -5,787.86
END BAL 0.00
190 01303
ADIT-DTA-ELEC-FED-LT
BEG YR BL 0.00
CM -999,851.81 0.00 0.00 0.00 0.00 -999,851.81
YTD 38,198,149.18 0.00 0.00 0.00 0.00 38198149.18
END BAL 38,198,149.18
190 01304
ADIT-DTA-ELEC-FED-OS-LT
BEG YR BL 0.00
CM -79,751.79 0.00 0.00 0.00 0.00 -79,751.79
YTD -868,936.71 0.00 0.00 0.00 0.00 -868,936.71
END BAL -868,936.71
190 01307
ADIT-DTA-ELEC-ST-LT
BEG YR BL 0.00
CM -187,151.85 0.00 0.00 0.00 0.00 -187,151.85
YTD 5,950,607.86 0.00 0.00 0.00 0.00 5,950,607.86
END BAL 5,950,607.86
190 01403
ADIT-DTA-NU-FED-LT
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 45
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 254.13 0.00 0.00 0.00 0.00 254.13
YTD 19,489.25 0.00 0.00 0.00 0.00 19,489.25
END BAL 19,489.25
190 01404
ADIT-DTA-NU-FED-OS-LT
BEG YR BL 0.00
CM -13.97 0.00 0.00 0.00 0.00 -13.97
YTD 5,592.90 0.00 0.00 0.00 0.00 5,592.90
END BAL 5,592.90
190 01407
ADIT-DTA-NU-ST-LT
BEG YR BL 0.00
CM 39.93 0.00 0.00 0.00 0.00 39.93
YTD 3,062.76 0.00 0.00 0.00 0.00 3,062.76
END BAL 3,062.76
190 01703
ADIT-DTA-FAS 133-FED-LT
BEG YR BL 0.00
CM 126,267.00 0.00 0.00 0.00 0.00 126,267.00
YTD 2,179,811.64 0.00 0.00 0.00 0.00 2,179,811.64
END BAL 2,179,811.64
190 01707
ADIT-DTA-FAS 133-ST-LT
BEG YR BL 0.00
CM 20,996.00 0.00 0.00 0.00 0.00 20,996.00
YTD 362,456.68 0.00 0.00 0.00 0.00 362,456.68
END BAL 362,456.68
190 02100
TTL NON-P DTA-S
BEG YR BL 5,268,624.83
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,268,624.83 0.00 0.00 0.00 0.00 -5268624.83
END BAL 0.00
190 02101
PREPAID INCOME TAXES - OTHER COMPREHENSIVE INCOME
BEG YR BL 220,462.68
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -220,462.68 0.00 0.00 0.00 0.00 -220,462.68
END BAL 0.00
190 02150
TTL APP S DTA-S
BEG YR BL 2,505.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,505.72 0.00 0.00 0.00 0.00 -2,505.72
END BAL 0.00
TOTAL 190 00000
BEG YR BL 61,321,241.73
CM -1,097,880.38 0.00 0.00 0.00 0.00 -1097880.38
YTD 6,085,540.77 0.00 0.00 0.00 0.00 6,085,540.77
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 46
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 67,406,782.50
201 00000
COMMON STOCK ISSUED
BEG YR BL -38,060,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -38,060,000.00
201 00001
COMMON STOCK
BEG YR BL -80,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -80,000,000.00
201 00002
COMMON STOCK ISSUED-$135M
BEG YR BL -135,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00
END BAL -185,000,000.00
TOTAL 201 00100
BEG YR BL -253,060,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00
END BAL -303,060,000.00
204 00016
PREF STK ISSU-6.0%
BEG YR BL -55,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -55,000,000.00
204 00017
PREF STK ISSU-6.5%
BEG YR BL -45,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -45,000,000.00
TOTAL 204 00000
BEG YR BL -100,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -100,000,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 47
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
211 00100
MISC PIC-CAP CONTRIB
BEG YR BL -517,543,369.97
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,127,996.00 0.00 0.00 0.00 0.00 -1127996.00
END BAL -518,671,365.97
211 00106
APIC - STOCK OPTIONS COST
BEG YR BL -8,198,292.75
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,198,292.75 0.00 0.00 0.00 0.00 8,198,292.75
END BAL 0.00
211 00109
MISC PIC-STK OPT-GNRL
BEG YR BL 0.00
CM -39,050.76 0.00 0.00 0.00 0.00 -39,050.76
YTD -8,885,918.95 0.00 0.00 0.00 0.00 -8885918.95
END BAL -8,885,918.95
211 00116
APIC - STOCK OPTIONS TAX POOL
BEG YR BL -8,835,668.01
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,835,668.01 0.00 0.00 0.00 0.00 8,835,668.01
END BAL 0.00
211 00210
MISC PIC-STK OPT-TAX POOL
BEG YR BL 0.00
CM -18,762.24 0.00 0.00 0.00 0.00 -18,762.24
YTD -8,945,995.57 0.00 0.00 0.00 0.00 -8945995.57
END BAL -8,945,995.57
211 00510
PIC-PERFORMANCE SHARES-GNRL
BEG YR BL 0.00
CM -31,009.38 0.00 0.00 0.00 0.00 -31,009.38
YTD -77,423.06 0.00 0.00 0.00 0.00 -77,423.06
END BAL -77,423.06
TOTAL 211 00000
BEG YR BL -534,577,330.73
CM -88,822.38 0.00 0.00 0.00 0.00 -88,822.38
YTD -2,003,372.82 0.00 0.00 0.00 0.00 -2003372.82
END BAL -536,580,703.55
214 00016
CAP STK EXP-PREF-6.0%
BEG YR BL 1,113,664.32
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 1,113,664.32
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 48
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
214 00017
CAP STK EXP-PREF-??%
BEG YR BL 887,990.42
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 887,990.42
TOTAL 214 00000
BEG YR BL 2,001,654.74
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 2,001,654.74
216 00000
UNAPPROP RETAINED EARNINGS
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -219,116,813.36 0.00 0.00 0.00 0.00 -219116813.4
END BAL -219,116,813.36
216 00100
UNAPRO RET EARN
BEG YR BL -219,116,813.36
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 219,116,813.36 0.00 0.00 0.00 0.00 219116813.36
END BAL 0.00
TOTAL 216 00000
BEG YR BL -219,116,813.36
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -0.00 0.00 0.00 0.00 0.00 -0.00
END BAL -219,116,813.36
219 00013
OCI BEG BAL HEDGE INTEREST
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 4,008,794.00 0.00 0.00 0.00 0.00 4,008,794.00
END BAL 4,008,794.00
219 00063
OCI BEG BAL TAX HEDGE INTEREST
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,546,347.00 0.00 0.00 0.00 0.00 -1546347.00
END BAL -1,546,347.00
219 00300
OCI CHANGES IN FAIR VALUE OF H
BEG YR BL 2,122,886.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 49
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,122,886.00 0.00 0.00 0.00 0.00 -2122886.00
END BAL 0.00
219 00302
OCI CHANGES IN FV OF 6/29 HEDG
BEG YR BL 2,720,724.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,720,724.00 0.00 0.00 0.00 0.00 -2720724.00
END BAL 0.00
219 00303
OCI CHANGES IN FV OF 6/30 HEDG
BEG YR BL 2,640,535.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,640,535.00 0.00 0.00 0.00 0.00 -2640535.00
END BAL 0.00
219 00304
OCI FV OF CF HEDGE - 3/05/07 T
BEG YR BL -3,030,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,030,000.00 0.00 0.00 0.00 0.00 3,030,000.00
END BAL 0.00
219 00305
OCI FV OF CF HEDGE - 3/14/07 B
BEG YR BL 2,580,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,580,000.00 0.00 0.00 0.00 0.00 -2580000.00
END BAL 0.00
219 00306
OCI FV OF CF HEDGE - 3/14/07 K
BEG YR BL 2,640,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,640,000.00 0.00 0.00 0.00 0.00 -2640000.00
END BAL 0.00
219 00500
OCI - TAX ON 21900300
BEG YR BL -818,902.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 818,902.00 0.00 0.00 0.00 0.00 818,902.00
END BAL 0.00
219 00502
OCI DEFERRED TAX ON 6/29 HEDGE
BEG YR BL -1,049,519.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,049,519.00 0.00 0.00 0.00 0.00 1,049,519.00
END BAL 0.00
219 00503
OCI DEFERRED TAX ON 6/30 HEDGE
BEG YR BL -1,018,586.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,018,586.00 0.00 0.00 0.00 0.00 1,018,586.00
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 50
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
219 00504
OCI DEF TAX ON CF HEDGE - 3/05
BEG YR BL 1,168,823.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,168,823.00 0.00 0.00 0.00 0.00 -1168823.00
END BAL 0.00
219 00505
OCI DEF TAX ON CF HEDGE - 3/14
BEG YR BL -995,235.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 995,235.00 0.00 0.00 0.00 0.00 995,235.00
END BAL 0.00
219 00506
OCI DEF TAX ON CF HEDGE - 3/14
BEG YR BL -1,018,380.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,018,380.00 0.00 0.00 0.00 0.00 1,018,380.00
END BAL 0.00
219 00600
OCI - RECLASS TO EARNINGS - FV
BEG YR BL -979,812.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 979,812.00 0.00 0.00 0.00 0.00 979,812.00
END BAL 0.00
219 00602
OCI RECLASS TO EARNINGS - 6/29
BEG YR BL -821,916.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 821,916.00 0.00 0.00 0.00 0.00 821,916.00
END BAL 0.00
219 00603
OCI RECLASS TO EARNINGS - 6/30
BEG YR BL -797,688.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 797,688.00 0.00 0.00 0.00 0.00 797,688.00
END BAL 0.00
219 00604
OCI RECLASS TO EARNINGS-3/05/0
BEG YR BL 776,017.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -776,017.00 0.00 0.00 0.00 0.00 -776,017.00
END BAL 0.00
219 00605
OCI RECLASS TO EARNINGS-3/14/0
BEG YR BL -448,633.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 448,633.00 0.00 0.00 0.00 0.00 448,633.00
END BAL 0.00
219 00606
OCI RECLASS TO EARNINGS-3/14/0
BEG YR BL -459,067.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 51
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 459,067.00 0.00 0.00 0.00 0.00 459,067.00
END BAL 0.00
219 00700
OCI - TAX ON RECLASS
BEG YR BL 377,964.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -377,964.00 0.00 0.00 0.00 0.00 -377,964.00
END BAL 0.00
219 00702
OCI DEFERRED TAX ON RECLASS -
BEG YR BL 317,052.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -317,052.00 0.00 0.00 0.00 0.00 -317,052.00
END BAL 0.00
219 00703
OCI DEFERRED TAX ON RECLASS -
BEG YR BL 307,728.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -307,728.00 0.00 0.00 0.00 0.00 -307,728.00
END BAL 0.00
219 00704
OCI DEF TAX ON RECLASS - 3/05/
BEG YR BL -299,343.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 299,343.00 0.00 0.00 0.00 0.00 299,343.00
END BAL 0.00
219 00705
OCI DEF TAX ON RECLASS - 3/14/
BEG YR BL 173,068.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -173,068.00 0.00 0.00 0.00 0.00 -173,068.00
END BAL 0.00
219 00706
OCI DEF TAX ON RECLASS - 3/14/
BEG YR BL 177,096.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -177,096.00 0.00 0.00 0.00 0.00 -177,096.00
END BAL 0.00
219 01707
OCI-CHG FV-CF HDG-INT 7/09
BEG YR BL -720,110.00
CM -531,043.00 0.00 0.00 0.00 0.00 -531,043.00
YTD 1,440,220.00 0.00 0.00 0.00 0.00 1,440,220.00
END BAL 720,110.00
219 01708
OCI-CHG FV-CF HDG-INT 10/09
BEG YR BL -2,214,142.00
CM -535,790.00 0.00 0.00 0.00 0.00 -535,790.00
YTD 2,898,584.00 0.00 0.00 0.00 0.00 2,898,584.00
END BAL 684,442.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 52
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
219 03701
OCI-RECLS-HDG-INT-4/03
BEG YR BL 0.00
CM -27,217.00 0.00 0.00 0.00 0.00 -27,217.00
YTD -108,868.00 0.00 0.00 0.00 0.00 -108,868.00
END BAL -108,868.00
219 03702
OCI-RECLS-HDG-INT-6/29
BEG YR BL 0.00
CM -22,831.00 0.00 0.00 0.00 0.00 -22,831.00
YTD -91,324.00 0.00 0.00 0.00 0.00 -91,324.00
END BAL -91,324.00
219 03703
OCI-RECLS-HDG-INT-6/30
BEG YR BL 0.00
CM -22,158.00 0.00 0.00 0.00 0.00 -22,158.00
YTD -88,632.00 0.00 0.00 0.00 0.00 -88,632.00
END BAL -88,632.00
219 03704
OCI-RECLS-HDG-INT-TOKYO-3/07
BEG YR BL 0.00
CM 25,250.00 0.00 0.00 0.00 0.00 25,250.00
YTD 101,000.00 0.00 0.00 0.00 0.00 101,000.00
END BAL 101,000.00
219 03705
OCI-RECLS-HDG-INT-BARCLAY-3/07
BEG YR BL 0.00
CM -21,500.00 0.00 0.00 0.00 0.00 -21,500.00
YTD -86,000.00 0.00 0.00 0.00 0.00 -86,000.00
END BAL -86,000.00
219 03706
OCI-RECLS-HDG-INT-KBC-3/07
BEG YR BL 0.00
CM -22,000.00 0.00 0.00 0.00 0.00 -22,000.00
YTD -88,000.00 0.00 0.00 0.00 0.00 -88,000.00
END BAL -88,000.00
219 03708
OCI-RECLS-CF HDG-INT 10/09
BEG YR BL 0.00
CM 9,348.00 0.00 0.00 0.00 0.00 9,348.00
YTD 9,348.00 0.00 0.00 0.00 0.00 9,348.00
END BAL 9,348.00
219 06707
OCI-CF HDG-INT-DEF TAX 7/09
BEG YR BL 277,782.00
CM 204,849.00 0.00 0.00 0.00 0.00 204,849.00
YTD -555,564.00 0.00 0.00 0.00 0.00 -555,564.00
END BAL -277,782.00
219 06708
OCI-CF HDG-INT-DEF TAX 10/09
BEG YR BL 854,105.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 53
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -383,401.00 0.00 0.00 0.00 0.00 -383,401.00
YTD -1,708,210.00 0.00 0.00 0.00 0.00 -1708210.00
END BAL -854,105.00
219 08701
OCI-TXRECLS-HDG-INT
BEG YR BL 0.00
CM 10,499.00 0.00 0.00 0.00 0.00 10,499.00
YTD 41,996.00 0.00 0.00 0.00 0.00 41,996.00
END BAL 41,996.00
219 08702
OCI-TXRECLS-HDG-INT-DEFTX-6/29
BEG YR BL 0.00
CM 8,807.00 0.00 0.00 0.00 0.00 8,807.00
YTD 35,228.00 0.00 0.00 0.00 0.00 35,228.00
END BAL 35,228.00
219 08703
OCI-TXRECLS-HDG-INT-DEFTX-6/30
BEG YR BL 0.00
CM 8,548.00 0.00 0.00 0.00 0.00 8,548.00
YTD 34,192.00 0.00 0.00 0.00 0.00 34,192.00
END BAL 34,192.00
219 08704
TXRECLS-HDG-INT-DEF TX-TKY3/07
BEG YR BL 0.00
CM -9,740.00 0.00 0.00 0.00 0.00 -9,740.00
YTD -38,960.00 0.00 0.00 0.00 0.00 -38,960.00
END BAL -38,960.00
219 08705
TXRECLS-HDG-INT-DEFTX-BLAY3/07
BEG YR BL 0.00
CM 8,294.00 0.00 0.00 0.00 0.00 8,294.00
YTD 33,176.00 0.00 0.00 0.00 0.00 33,176.00
END BAL 33,176.00
219 08706
TXRECLS-HDG-INT-DEF TX-KBC3/07
BEG YR BL 0.00
CM 8,487.00 0.00 0.00 0.00 0.00 8,487.00
YTD 33,948.00 0.00 0.00 0.00 0.00 33,948.00
END BAL 33,948.00
219 08708
OCI-DEFTX RCLS-CF HDG-INT10/09
BEG YR BL 0.00
CM -3,606.00 0.00 0.00 0.00 0.00 -3,606.00
YTD -3,606.00 0.00 0.00 0.00 0.00 -3,606.00
END BAL -3,606.00
TOTAL 219 00000
BEG YR BL 2,462,447.00
CM -1,295,204.00 0.00 0.00 0.00 0.00 -1295204.00
YTD 56,163.00 0.00 0.00 0.00 0.00 56,163.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 54
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 2,518,610.00
224 00450
PCB-ESC-5.625%-$37M-07/2022
BEG YR BL -37,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -37,000,000.00
224 00458
PCB-CNTY-$65M-4/2039
BEG YR BL -65,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -65,000,000.00
224 00459
PCB-CNTY VAR%-$65M-4/2039
BEG YR BL -65,400,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -65,400,000.00
224 00719
3RD VAR INT PCB
BEG YR BL -3,930,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -3,930,000.00
224 00721
$60 MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC
BEG YR BL -60,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -60,000,000.00
224 00722
$60 MM 30 YR INS SR NOTE 5.25% SERIES H DUE 7/15/3
BEG YR BL -60,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -60,000,000.00
224 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/
BEG YR BL -40,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -40,000,000.00
224 00746
COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN
BEG YR BL -42,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -42,000,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 55
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
224 00748
FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS)
BEG YR BL -13,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -13,000,000.00
224 00749
SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033
BEG YR BL -62,486,000.00
CM 49,000.00 0.00 0.00 0.00 0.00 49,000.00
YTD 134,000.00 0.00 0.00 0.00 0.00 134,000.00
END BAL -62,352,000.00
224 00751
COUNTY AUCTION RATE PCB- $32.550 ESCAMBIA COUNTY
BEG YR BL -32,550,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -32,550,000.00
224 00752
COUNTY AUCTION RATE PCB - $29.075 - JACKSON COUNTY
BEG YR BL -29,075,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -29,075,000.00
224 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
BEG YR BL -35,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -35,000,000.00
224 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
BEG YR BL -75,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -75,000,000.00
224 00756
$60MM 5.65% SENIOR UNSECURED NOTE DUE 2035
BEG YR BL -60,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -60,000,000.00
224 00758
$110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30%
BEG YR BL -110,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -110,000,000.00
224 00759
$85MM SR NOTE SERIES 2007A
BEG YR BL -85,000,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 56
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -85,000,000.00
224 00761
OTH LT DBT-VAR%/$110M/APR 2011
BEG YR BL -110,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -110,000,000.00
224 00763
$140M SER 2009A FLOAT RATE SR NOTE DUE 06/2010
BEG YR BL -140,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -140,000,000.00
224 00860
OLT DT-SN-4.75%-$175M-APR2020
BEG YR BL 0.00
CM -175,000,000.00 0.00 0.00 0.00 0.00 -175000000.0
YTD -175,000,000.00 0.00 0.00 0.00 0.00 -175000000.0
END BAL -175,000,000.00
TOTAL 224 00000
BEG YR BL -1125441000.00
CM -174,951,000.00 0.00 0.00 0.00 0.00 -174951000.0
YTD -174,866,000.00 0.00 0.00 0.00 0.00 -174866000.0
END BAL -1300307000.00
226 00719
3RD VAR INT PCB 2022
BEG YR BL 4,534.87
CM -30.23 0.00 0.00 0.00 0.00 -30.23
YTD -120.92 0.00 0.00 0.00 0.00 -120.92
END BAL 4,413.95
226 00721
$60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC
BEG YR BL 139,167.12
CM -3,313.50 0.00 0.00 0.00 0.00 -3,313.50
YTD -13,254.00 0.00 0.00 0.00 0.00 -13,254.00
END BAL 125,913.12
226 00722
$60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33
BEG YR BL 1,484,511.68
CM -5,245.63 0.00 0.00 0.00 0.00 -5,245.63
YTD -20,982.52 0.00 0.00 0.00 0.00 -20,982.52
END BAL 1,463,529.16
226 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/
BEG YR BL 996,114.50
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 57
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -3,495.14 0.00 0.00 0.00 0.00 -3,495.14
YTD -13,980.56 0.00 0.00 0.00 0.00 -13,980.56
END BAL 982,133.94
226 00749
SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033
BEG YR BL 1,524,795.79
CM -6,637.26 0.00 0.00 0.00 0.00 -6,637.26
YTD -25,086.92 0.00 0.00 0.00 0.00 -25,086.92
END BAL 1,499,708.87
226 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
BEG YR BL 944,935.52
CM -2,299.11 0.00 0.00 0.00 0.00 -2,299.11
YTD -9,196.44 0.00 0.00 0.00 0.00 -9,196.44
END BAL 935,739.08
226 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
BEG YR BL 250,848.09
CM -4,400.84 0.00 0.00 0.00 0.00 -4,400.84
YTD -17,603.36 0.00 0.00 0.00 0.00 -17,603.36
END BAL 233,244.73
226 00756
$60MM 5.65% SENIOR UNSECURED NOTE DUE 2035
BEG YR BL 227,878.62
CM -739.86 0.00 0.00 0.00 0.00 -739.86
YTD -2,959.44 0.00 0.00 0.00 0.00 -2,959.44
END BAL 224,919.18
226 00758
$110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30%
BEG YR BL 513,068.62
CM -6,181.55 0.00 0.00 0.00 0.00 -6,181.55
YTD -24,726.20 0.00 0.00 0.00 0.00 -24,726.20
END BAL 488,342.42
226 00759
$85MM SR NOTE SERIES 2007A
BEG YR BL 441,481.50
CM -4,905.35 0.00 0.00 0.00 0.00 -4,905.35
YTD -19,621.40 0.00 0.00 0.00 0.00 -19,621.40
END BAL 421,860.10
226 00860
UNAMT DISCOLD-4.75-175M-4/2020
BEG YR BL 0.00
CM 1,159,996.25 0.00 0.00 0.00 0.00 1,159,996.25
YTD 1,159,996.25 0.00 0.00 0.00 0.00 1,159,996.25
END BAL 1,159,996.25
TOTAL 226 00000
BEG YR BL 6,527,336.31
CM 1,122,747.78 0.00 0.00 0.00 0.00 1,122,747.78
YTD 1,012,464.49 0.00 0.00 0.00 0.00 1,012,464.49
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 58
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 7,539,800.80
228 01100
PROPERTY RESERVE
BEG YR BL -67,798,534.15
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 67,798,534.15 0.00 0.00 0.00 0.00 67798534.15
END BAL 0.00
228 01102
HURRICANE IVAN PROPERTY DAMAGE
BEG YR BL 42,800,000.07
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -42,800,000.07 0.00 0.00 0.00 0.00 -42800000.07
END BAL 0.00
228 01103
2005 STORMS
BEG YR BL 1,730,874.41
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,730,874.41 0.00 0.00 0.00 0.00 -1730874.41
END BAL 0.00
228 01104
HURRICANE DENNIS PROPERTY DAMA
BEG YR BL 50,497,963.25
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -50,497,963.25 0.00 0.00 0.00 0.00 -50497963.25
END BAL 0.00
228 01105
HURRICANE KATRINA PROPERTY DAMAGE
BEG YR BL 2,077,977.77
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,077,977.77 0.00 0.00 0.00 0.00 -2077977.77
END BAL 0.00
228 01106
STORM RECOVERY
BEG YR BL -55,474,510.20
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 55,474,510.20 0.00 0.00 0.00 0.00 55474510.20
END BAL 0.00
228 01108
ACCUM PROP INS-STORMS 08
BEG YR BL 1,208,964.93
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,208,964.93 0.00 0.00 0.00 0.00 -1208964.93
END BAL 0.00
228 01109
ENVIRONMENTAL PROPERTY RESERVE
BEG YR BL -2,868,142.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,868,142.72 0.00 0.00 0.00 0.00 2,868,142.72
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 59
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
228 01110
WEATHER RELATED PROP RES (ICE
BEG YR BL 1,684,198.66
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,684,198.66 0.00 0.00 0.00 0.00 -1684198.66
END BAL 0.00
228 01111
NONWEATHER RELATED PROP RES (F
BEG YR BL 2,000,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,000,000.00 0.00 0.00 0.00 0.00 -2000000.00
END BAL 0.00
228 01112
ACCUM PROP INS-STORMS 09
BEG YR BL 95,323.88
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -95,323.88 0.00 0.00 0.00 0.00 -95,323.88
END BAL 0.00
228 10004
ACC PROP INS-AMT ENV REMED RSV
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,868,142.72 0.00 0.00 0.00 0.00 -2868142.72
END BAL -2,868,142.72
228 10008
ACCUM PROP INS-STORMS 08
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,208,964.93 0.00 0.00 0.00 0.00 1,208,964.93
END BAL 1,208,964.93
228 10009
ACCUM PROP INS-STORMS 09
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 95,323.88 0.00 0.00 0.00 0.00 95,323.88
END BAL 95,323.88
228 11100
ACCUM PROP INSURANCE RESERVE
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -67,798,534.15 0.00 0.00 0.00 0.00 -67798534.15
END BAL -67,798,534.15
228 11101
ACCUM PROP INS-RSRV ACCR
BEG YR BL 0.00
CM -291,667.00 0.00 0.00 0.00 0.00 -291,667.00
YTD -1,166,668.00 0.00 0.00 0.00 0.00 -1166668.00
END BAL -1,166,668.00
228 11102
ACCUM PROP INS-HUR IVAN
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 60
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 42,800,000.07 0.00 0.00 0.00 0.00 42800000.07
END BAL 42,800,000.07
228 11103
ACCUM PROP INS-STRM-05
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,730,874.41 0.00 0.00 0.00 0.00 1,730,874.41
END BAL 1,730,874.41
228 11104
ACCUM PROP INS-HUR DEN
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 50,497,963.25 0.00 0.00 0.00 0.00 50497963.25
END BAL 50,497,963.25
228 11105
ACCUM PROP INS-HUR KAT
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,077,977.77 0.00 0.00 0.00 0.00 2,077,977.77
END BAL 2,077,977.77
228 11106
ACCUM PROP INS-STORM RECOV
BEG YR BL 0.00
CM -4,063.56 0.00 0.00 0.00 0.00 -4,063.56
YTD -55,489,569.60 0.00 0.00 0.00 0.00 -55489569.60
END BAL -55,489,569.60
228 11110
ACCUM PROP INS-OTH WTHR
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,684,198.66 0.00 0.00 0.00 0.00 1,684,198.66
END BAL 1,684,198.66
228 11111
ACCUM PROP INS-NONWTHR
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,000,000.00 0.00 0.00 0.00 0.00 2,000,000.00
END BAL 2,000,000.00
TOTAL 228 00000
BEG YR BL -24,045,884.10
CM -295,730.56 0.00 0.00 0.00 0.00 -295,730.56
YTD -1,181,727.40 0.00 0.00 0.00 0.00 -1181727.40
END BAL -25,227,611.50
228 02160
ACCRUAL-CREDIT
BEG YR BL -2,936,145.70
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 61
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,936,145.70 0.00 0.00 0.00 0.00 2,936,145.70
END BAL 0.00
228 20101
ACCUM I&D-WRKRS COMP-GULF
BEG YR BL 0.00
CM 28,055.55 0.00 0.00 0.00 28,055.55 0.00
YTD 83,702.95 0.00 0.00 0.00 83,702.00 0.95
END BAL 83,702.95
228 22104
ACCUM I&D-MED EXP
BEG YR BL 0.00
CM 40,443.61 0.00 0.00 0.00 74,443.61 -34,000.00
YTD 155,782.17 0.00 0.00 0.00 168,212.33 -12,430.16
END BAL 155,782.17
228 22107
ACCUM I&D-ATRNY FEE-EMPL
BEG YR BL 0.00
CM 1,055.10 0.00 0.00 0.00 829.60 225.50
YTD 9,244.09 0.00 0.00 0.00 7,691.60 1,552.49
END BAL 9,244.09
228 22108
ACCUM I&D-ATRNY FEE-PUBLIC
BEG YR BL 0.00
CM 7,175.63 0.00 0.00 0.00 2,557.17 4,618.46
YTD 69,357.53 0.00 0.00 0.00 53,312.63 16,044.90
END BAL 69,357.53
228 22111
ACCUM I&D-LITIGATN-PUBLIC
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 7,334.00 0.00 0.00 0.00 1,500.00 5,834.00
END BAL 7,334.00
228 22133
ACCUM I&D-PROP DAMAGE
BEG YR BL 0.00
CM 32,534.93 0.00 0.00 0.00 35,487.92 -2,952.99
YTD 75,684.01 0.00 0.00 0.00 67,546.07 8,137.94
END BAL 75,684.01
228 22160
ACCUM I&D-ACCRUAL
BEG YR BL 0.00
CM -133,333.33 0.00 0.00 0.00 0.00 -133,333.33
YTD -3,469,479.02 0.00 0.00 0.00 0.00 -3469479.02
END BAL -3,469,479.02
TOTAL 228 00100
BEG YR BL -2,936,145.70
CM -24,068.51 0.00 0.00 0.00 141,373.85 -165,442.36
YTD -132,228.57 0.00 0.00 0.00 461,816.14 -594,044.71
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 62
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL -3,068,374.27
228 03020
AC P-PST-RT LIF
BEG YR BL -17,124,647.52
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 17,124,647.52 0.00 0.00 0.00 0.00 17124647.52
END BAL 0.00
228 03030
AC P-PST-RT MED
BEG YR BL -41,168,980.24
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 41,168,980.24 0.00 0.00 0.00 0.00 41168980.24
END BAL 0.00
228 03031
MEDICAL RESERVE SUBSIDY
BEG YR BL 6,303,008.32
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -6,303,008.32 0.00 0.00 0.00 0.00 -6303008.32
END BAL 0.00
228 03032
SFAS 158 ADDITIONAL LIABILITY
BEG YR BL -11,086,689.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 11,086,689.00 0.00 0.00 0.00 0.00 11086689.00
END BAL 0.00
228 30012
ACCUM P&B-OUT DIR PNSN PLAN
BEG YR BL 0.00
CM 2,000.00 0.00 0.00 0.00 2,000.00 0.00
YTD -88,330.75 0.00 0.00 0.00 6,000.00 -94,330.75
END BAL -88,330.75
228 30014
ACCUM P&B-SERP-SFAS 87
BEG YR BL 0.00
CM -91,871.30 0.00 0.00 0.00 0.00 -91,871.30
YTD -7,951,368.89 0.00 0.00 0.00 0.00 -7951368.89
END BAL -7,951,368.89
228 30019
ACCUM P&B-SUPPL BENEFIT PLAN
BEG YR BL 0.00
CM -1,502.64 0.00 0.00 0.00 0.00 -1,502.64
YTD -174,216.67 0.00 0.00 0.00 0.00 -174,216.67
END BAL -174,216.67
228 30028
ACCUM P&B-SERP-SFAS 158
BEG YR BL 0.00
CM 54,696.58 0.00 0.00 0.00 0.00 54,696.58
YTD -6,186,911.68 0.00 0.00 0.00 0.00 -6186911.68
END BAL -6,186,911.68
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 63
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
228 30030
ACCUM P&B-LIFE-SFAS 106
BEG YR BL 0.00
CM -73,303.57 0.00 0.00 0.00 0.00 -73,303.57
YTD -17,350,298.68 0.00 0.00 0.00 0.00 -17350298.68
END BAL -17,350,298.68
228 30050
ACCUM P&B-MEDICAL-SFAS 106
BEG YR BL 0.00
CM -173,456.08 0.00 0.00 0.00 0.00 -173,456.08
YTD -41,469,329.91 0.00 0.00 0.00 0.00 -41469329.91
END BAL -41,469,329.91
228 30056
ACCUM P&B-MEDICAL-SFAS 158
BEG YR BL 0.00
CM 48,268.08 0.00 0.00 0.00 0.00 48,268.08
YTD -9,441,454.68 0.00 0.00 0.00 0.00 -9441454.68
END BAL -9,441,454.68
228 30068
ACCUM P&B-QUAL PNSN-SFAS 158
BEG YR BL -91,802,034.00
CM 86,946.17 0.00 0.00 0.00 0.00 86,946.17
YTD 13,361,559.68 0.00 0.00 0.00 0.00 13361559.68
END BAL -78,440,474.32
228 30070
ACCUM P&B-POST EMPLOYMENT
BEG YR BL -1,510,503.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -1,510,503.00
228 30100
MED DRUG SUBSIDY-OPRB-FAS 106
BEG YR BL 0.00
CM 9,058.24 0.00 0.00 0.00 0.00 9,058.24
YTD 6,508,020.70 0.00 0.00 0.00 0.00 6,508,020.70
END BAL 6,508,020.70
TOTAL 228 00301
BEG YR BL -156,389,845.44
CM -139,164.52 0.00 0.00 0.00 2,000.00 -141,164.52
YTD 284,977.56 0.00 0.00 0.00 6,000.00 278,977.56
END BAL -156,104,867.88
229 00004
ACCUM RATE REFUND-TRANS
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -175,759.72 0.00 0.00 0.00 0.00 -175,759.72
END BAL -175,759.72
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 64
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
229 00124
ACCUMULATED PROVISION TRANSMIS
BEG YR BL -200,563.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 200,563.72 0.00 0.00 0.00 0.00 200,563.72
END BAL 0.00
TOTAL 229 00000
BEG YR BL -200,563.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 24,804.00 0.00 0.00 0.00 0.00 24,804.00
END BAL -175,759.72
230 00600
ARO LIABILITY STEAM PRODUCTION
BEG YR BL -10,545,393.05
CM -44,858.08 0.00 0.00 0.00 0.00 -44,858.08
YTD -178,302.89 0.00 0.00 0.00 0.00 -178,302.89
END BAL -10,723,695.94
230 00650
ARO LIABILITY OTHER PRODUCTION
BEG YR BL -848,127.11
CM -4,752.85 0.00 0.00 0.00 0.00 -4,752.85
YTD -18,855.63 0.00 0.00 0.00 0.00 -18,855.63
END BAL -866,982.74
230 00660
ARO LIABILITY TRANSMISSION
BEG YR BL -58,097.07
CM -268.27 0.00 0.00 0.00 0.00 -268.27
YTD -1,065.78 0.00 0.00 0.00 0.00 -1,065.78
END BAL -59,162.85
230 00670
ARO LIABILITY DISTRIBUTION
BEG YR BL -239,853.83
CM -1,100.29 0.00 0.00 0.00 0.00 -1,100.29
YTD -4,371.51 0.00 0.00 0.00 0.00 -4,371.51
END BAL -244,225.34
230 00680
ARO LIABILITY GENERAL PLANT
BEG YR BL -916,297.42
CM -4,212.34 0.00 0.00 0.00 0.00 -4,212.34
YTD -16,735.61 0.00 0.00 0.00 0.00 -16,735.61
END BAL -933,033.03
TOTAL 230 00000
BEG YR BL -12,607,768.48
CM -55,191.83 0.00 0.00 0.00 0.00 -55,191.83
YTD -219,331.42 0.00 0.00 0.00 0.00 -219,331.42
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 65
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL -12,827,099.90
231 00128
NP-DOMINION FED-NSA PCITY CNIC
BEG YR BL -554,015.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 554,015.00 0.00 0.00 0.00 0.00 554,015.00
END BAL 0.00
231 00129
NP-DOMINION FED-NSA PCITY NSWC
BEG YR BL -889,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 889,000.00 0.00 0.00 0.00 0.00 889,000.00
END BAL 0.00
TOTAL 231 00000
BEG YR BL -1,443,015.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,443,015.00 0.00 0.00 0.00 0.00 1,443,015.00
END BAL 0.00
232 00030
AP-CORAL BACONTON PPA
BEG YR BL 0.00
CM 101,937.58 0.00 0.00 0.00 0.00 101,937.58
YTD -173,360.00 0.00 0.00 0.00 0.00 -173,360.00
END BAL -173,360.00
232 00037
RECEIVED BUT NOT INVOICED-MAN
BEG YR BL 0.00
CM 4,553,923.29 0.00 0.00 0.00 0.00 4,553,923.29
YTD -10,142,198.84 0.00 0.00 0.00 0.00 -10142198.84
END BAL -10,142,198.84
232 00100
AP-PYRL
BEG YR BL 0.00
CM -0.00 -6819918.21 0.00 0.00 0.00 6,819,918.21
YTD -0.00 -29013361.59 0.00 0.00 0.00 29013361.59
END BAL -0.00
232 00222
AP-DIR PAY-USE TAX-DIESL-ST-FL
BEG YR BL 0.00
CM -409.47 0.00 0.00 0.00 0.00 -409.47
YTD -1,925.83 0.00 0.00 0.00 0.00 -1,925.83
END BAL -1,925.83
232 00223
AP-DIR PAY-USE TAX-ELEC-ST-FL
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 66
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -6,275.51 0.00 0.00 0.00 0.00 -6,275.51
YTD -35,778.18 0.00 0.00 0.00 0.00 -35,778.18
END BAL -35,778.18
232 00230
AP-DIR PAY-USE TAX-PRT-MUNI-FL
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -789.47 0.00 0.00 0.00 0.00 -789.47
END BAL -789.47
232 00390
AP-VOUCHERS PAYABLE-CONST
BEG YR BL 0.00
CM -1,636,373.18 0.00 0.00 0.00 0.00 -1636373.18
YTD -4,230,025.88 0.00 0.00 0.00 0.00 -4230025.88
END BAL -4,230,025.88
232 00400
AP-VOUCHERS PAYABLE
BEG YR BL -21,107,999.01
CM -4,833,161.20 0.00 0.00 0.00 -6471188.38 1,638,027.18
YTD 13,402,739.63 0.00 0.00 0.00 15279533.59 -1876793.96
END BAL -7,705,259.38
232 00401
A/P-T A-CONST
BEG YR BL -6,113,724.24
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,113,724.24 0.00 0.00 0.00 0.00 6,113,724.24
END BAL 0.00
232 00408
AP-PYRL DED-LIFE INS
BEG YR BL 0.00
CM -215.46 0.00 0.00 0.00 0.00 -215.46
YTD -215.46 0.00 0.00 0.00 0.00 -215.46
END BAL -215.46
232 00409
AP-PYRL DED-LTD INS
BEG YR BL 0.00
CM 33.70 0.00 0.00 0.00 0.00 33.70
YTD 33.70 0.00 0.00 0.00 0.00 33.70
END BAL 33.70
232 00412
AP-PYRL DED-AD&D INS
BEG YR BL 0.00
CM 16.80 0.00 0.00 0.00 0.00 16.80
YTD 16.80 0.00 0.00 0.00 0.00 16.80
END BAL 16.80
232 00431
AP-PYRL DED-DEP LIFE INS-CH
BEG YR BL 0.00
CM -24.38 0.00 0.00 0.00 0.00 -24.38
YTD -24.38 0.00 0.00 0.00 0.00 -24.38
END BAL -24.38
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 67
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
232 00432
AP-PYRL DED-DEP LIFE INS-SP
BEG YR BL 0.00
CM -114.43 0.00 0.00 0.00 0.00 -114.43
YTD -114.43 0.00 0.00 0.00 0.00 -114.43
END BAL -114.43
232 00440
AP-PYRL DED-DENTAL INS
BEG YR BL 0.00
CM -34.96 0.00 0.00 0.00 0.00 -34.96
YTD -34.96 0.00 0.00 0.00 0.00 -34.96
END BAL -34.96
232 00445
AP-PRYL DED-VACATION PURCHASE
BEG YR BL 0.00
CM -3,161.96 0.00 0.00 0.00 0.00 -3,161.96
YTD -3,161.96 0.00 0.00 0.00 0.00 -3,161.96
END BAL -3,161.96
232 00460
SCR PROJECT - SET UPS
BEG YR BL -12,173,897.62
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 12,173,897.62 0.00 0.00 0.00 0.00 12173897.62
END BAL 0.00
232 00462
A/P-T A-OTHER
BEG YR BL -13,210,968.51
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 13,210,968.51 0.00 0.00 0.00 0.00 13210968.51
END BAL -0.00
232 00463
CONTRA A/P - CORPORATE ACCOUNT
BEG YR BL 19,849.54
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -19,849.54 0.00 0.00 0.00 0.00 -19,849.54
END BAL 0.00
232 00464
ACCOUNTS PAYABLE-TRADE ACCOUNT
BEG YR BL -3,396,621.78
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,396,621.78 0.00 0.00 0.00 0.00 3,396,621.78
END BAL 0.00
232 00500
AP-CNTRCT RETENTION
BEG YR BL -16,803,623.73
CM -81,920.46 0.00 0.00 0.00 0.00 -81,920.46
YTD 13,038,154.33 0.00 0.00 0.00 0.00 13038154.33
END BAL -3,765,469.40
232 00520
AP-SCR PROJECT-SET UPS
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 68
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 6,111,750.32 0.00 0.00 0.00 0.00 6,111,750.32
YTD -7,178,507.04 0.00 0.00 0.00 0.00 -7178507.04
END BAL -7,178,507.04
232 00700
AP-UNCLAIMED CHK-CUST REFUND
BEG YR BL 0.00
CM 52,022.84 0.00 0.00 0.00 59,371.93 -7,349.09
YTD -95,152.21 0.00 0.00 0.00 59,371.93 -154,524.14
END BAL -95,152.21
232 00711
AP-UNCLAIMED CHK-DIVIDEND
BEG YR BL 22,263.83
CM 204.16 0.00 0.00 0.00 0.00 204.16
YTD 1,014.52 0.00 0.00 0.00 0.00 1,014.52
END BAL 23,278.35
232 00745
AP-UNCLAIMED PROP
BEG YR BL 0.00
CM 1,387.81 0.00 0.00 0.00 1,387.81 0.00
YTD -4,629.65 0.00 0.00 0.00 1,387.81 -6,017.46
END BAL -4,629.65
232 00800
UNCLAIMED PROP
BEG YR BL -137,889.69
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 137,889.69 0.00 0.00 0.00 0.00 137,889.69
END BAL 0.00
232 00850
UNCLAIMED PROP
BEG YR BL -6,621.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,621.23 0.00 0.00 0.00 0.00 6,621.23
END BAL 0.00
232 00907
AP-ACCR-FUEL
BEG YR BL 0.00
CM 22,424,217.79 0.00 0.00 0.00 0.00 22424217.79
YTD -2,358,431.06 0.00 0.00 0.00 0.00 -2358431.06
END BAL -2,358,431.06
232 00911
AP-ACCR INVOICES-CNSTR
BEG YR BL 0.00
CM 35,671.52 0.00 0.00 0.00 0.00 35,671.52
YTD 71,597.80 0.00 0.00 0.00 0.00 71,597.80
END BAL 71,597.80
232 00921
AP-TENASKA CENTRAL ALABAMA
BEG YR BL -1,117,828.77
CM -536,770.25 0.00 0.00 0.00 0.00 -536,770.25
YTD -267,192.94 0.00 0.00 0.00 0.00 -267,192.94
END BAL -1,385,021.71
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 69
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
232 00924
AP-BAY CO UTL-PURCH POWER
BEG YR BL -392,142.80
CM -10,017.82 0.00 0.00 0.00 0.00 -10,017.82
YTD -25,884.44 0.00 0.00 0.00 0.00 -25,884.44
END BAL -418,027.24
232 00926
AP-UPS CONTRACTS
BEG YR BL -1,862,211.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 181,796.00 0.00 0.00 0.00 0.00 181,796.00
END BAL -1,680,415.00
232 00927
AP-ENRG SVC MKTG-CNTRCTR LIAB
BEG YR BL -828,157.83
CM 157,767.75 0.00 0.00 0.00 0.00 157,767.75
YTD -96,735.80 0.00 0.00 0.00 0.00 -96,735.80
END BAL -924,893.63
232 00942
AP CORAL BACONTON PPA
BEG YR BL -244,677.84
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 244,677.84 0.00 0.00 0.00 0.00 244,677.84
END BAL 0.00
232 00943
AP-MISSISSIPPI LIME
BEG YR BL 0.00
CM 238.96 0.00 0.00 0.00 0.00 238.96
YTD -176,820.65 0.00 0.00 0.00 0.00 -176,820.65
END BAL -176,820.65
TOTAL 232 00000
BEG YR BL -77,354,250.68
CM 26,330,693.44 -6819918.21 0.00 0.00 -6410428.64 39561040.29
YTD 37,168,920.97 -29013361.59 0.00 0.00 15340293.33 50841989.23
END BAL -40,185,329.71
233 00020
NP ASSOC-SOCO FNDG CORP
BEG YR BL -88,887,756.06
CM 82,288,768.28 0.00 0.00 0.00 0.00 82288768.28
YTD 88,887,756.06 0.00 0.00 0.00 0.00 88887756.06
END BAL 0.00
TOTAL 233 00000
BEG YR BL -88,887,756.06
CM 82,288,768.28 0.00 0.00 0.00 0.00 82288768.28
YTD 88,887,756.06 0.00 0.00 0.00 0.00 88887756.06
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 70
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 0.00
234 00100
AP ASSOC-APC
BEG YR BL -438,221.34
CM -134,449.65 0.00 0.00 0.00 0.00 -134,449.65
YTD 83,576.58 0.00 0.00 0.00 35.00 83,541.58
END BAL -354,644.76
234 00300
AP ASSOC-GPC
BEG YR BL -151,626.74
CM -6,178.45 0.00 0.00 0.00 0.00 -6,178.45
YTD -4,277,673.62 0.00 0.00 0.00 0.00 -4277673.62
END BAL -4,429,300.36
234 00301
AP ASSOC-CNSTR-GPC-SCHERER
BEG YR BL 0.00
CM -180,644.74 0.00 0.00 0.00 0.00 -180,644.74
YTD 625,605.26 0.00 0.00 0.00 0.00 625,605.26
END BAL 625,605.26
234 00302
GPC-SCHERER-FUEL
BEG YR BL -554,022.83
CM 269,196.79 0.00 0.00 0.00 0.00 269,196.79
YTD 523,957.07 0.00 0.00 0.00 201,234.49 322,722.58
END BAL -30,065.76
234 00305
GPC - OAK BROOK INVENTORY
BEG YR BL -353,178.30
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 353,178.30 0.00 0.00 0.00 353,178.30 0.00
END BAL 0.00
234 00308
AP ASSOC-O&M-GPC-SCHERER
BEG YR BL 0.00
CM 147,180.37 0.00 0.00 0.00 0.00 147,180.37
YTD 147,180.37 0.00 0.00 0.00 65,530.28 81,650.09
END BAL 147,180.37
234 00500
AP ASSOC-MPC
BEG YR BL -17,296.56
CM 12,970.61 0.00 0.00 0.00 0.00 12,970.61
YTD 4,008.62 0.00 0.00 0.00 0.00 4,008.62
END BAL -13,287.94
234 00501
AP ASSOC-CNSTR-MPC-DANIEL
BEG YR BL -364,461.77
CM 589,187.89 0.00 0.00 0.00 2,562,224.42 -1973036.53
YTD -3,895,027.96 0.00 0.00 0.00 5,154,960.70 -9049988.66
END BAL -4,259,489.73
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 71
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
234 00505
MPC COAL PAYABL
BEG YR BL -6,962,674.44
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,962,674.44 0.00 0.00 0.00 6,677,357.90 285,316.54
END BAL -0.00
234 00506
AP ASSOC-OIL-MPC-DANIEL
BEG YR BL -139,109.35
CM -103,746.72 0.00 0.00 0.00 0.00 -103,746.72
YTD 35,362.63 0.00 0.00 0.00 177,294.41 -141,931.78
END BAL -103,746.72
234 00507
AP ASSOC-COAL-MPC-DANIEL
BEG YR BL 0.00
CM 547,041.52 0.00 0.00 0.00 5,653,711.76 -5106670.24
YTD -4,280,996.56 0.00 0.00 0.00 19045931.59 -23326928.15
END BAL -4,280,996.56
234 00508
AP ASSOC-O&M-MPC-DANIEL
BEG YR BL -2,439,331.93
CM -3,096,102.28 0.00 0.00 0.00 535,957.00 -3632059.28
YTD -1,921,271.68 0.00 0.00 0.00 6,021,451.04 -7942722.72
END BAL -4,360,603.61
234 00509
AP ASSOC-COAL-MPC-DNL-IN TRNST
BEG YR BL -1,085,473.40
CM -168,430.96 0.00 0.00 0.00 0.00 -168,430.96
YTD 489,919.03 0.00 0.00 0.00 0.00 489,919.03
END BAL -595,554.37
234 00610
SOUTHERN POWER COMPANY
BEG YR BL -218,084.46
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 218,084.46 0.00 0.00 0.00 0.00 218,084.46
END BAL 0.00
234 00700
AP ASSOC-SCS
BEG YR BL -16,845,161.22
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 16,845,161.22 0.00 0.00 0.00 7,599,268.90 9,245,892.32
END BAL 0.00
234 00702
3RD PT PY T SCS
BEG YR BL -16,590.59
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 16,590.59 0.00 0.00 0.00 0.00 16,590.59
END BAL 0.00
234 00704
SCS - GAS CONTRACTS
BEG YR BL -16,833,362.06
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 72
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 16,833,362.06 0.00 0.00 0.00 355,548.20 16477813.86
END BAL 0.00
234 00705
AP-ASSOC-SOUTHERN NUCLEAR
BEG YR BL -679,353.35
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 679,353.35 0.00 0.00 0.00 0.00 679,353.35
END BAL 0.00
234 00708
AP ASSOC-SCS
BEG YR BL 0.00
CM 1,729,572.80 0.00 0.00 0.00 7,398,220.09 -5668647.29
YTD -16,285,265.05 0.00 0.00 0.00 20640085.47 -36925350.52
END BAL -16,285,265.05
234 00741
SMD/SCES-MISC FINANCE TRANSACT
BEG YR BL -48,215.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 48,215.00 0.00 0.00 0.00 48,215.00 0.00
END BAL 0.00
234 00771
AP ASSOC-GAS PURCH-SCS
BEG YR BL 0.00
CM -8,902,592.08 0.00 0.00 0.00 669,215.90 -9571807.98
YTD -19,340,025.86 0.00 0.00 0.00 6,397,815.43 -25737841.29
END BAL -19,340,025.86
234 00838
AP ASSOC-SPC-PPA DAHLBERG
BEG YR BL 0.00
CM 40,139.00 0.00 0.00 0.00 0.00 40,139.00
YTD -222,391.87 0.00 0.00 0.00 0.00 -222,391.87
END BAL -222,391.87
234 00900
AP ASSOC-SNC
BEG YR BL 0.00
CM -26,233.81 0.00 0.00 0.00 43,651.59 -69,885.40
YTD -69,885.40 0.00 0.00 0.00 772,496.70 -842,382.10
END BAL -69,885.40
234 00901
SOUTHERN LINC
BEG YR BL -11,698.65
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 11,698.65 0.00 0.00 0.00 0.00 11,698.65
END BAL 0.00
234 01035
AP ASSOC-SCES
BEG YR BL 0.00
CM 24,107.50 0.00 0.00 0.00 48,215.00 -24,107.50
YTD -24,107.50 0.00 0.00 0.00 72,322.50 -96,430.00
END BAL -24,107.50
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 73
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
234 01042
AP ASSOC-SCES OUT ALERT
BEG YR BL 0.00
CM 3.50 0.00 0.00 0.00 3.50 0.00
YTD 0.00 0.00 0.00 0.00 21.00 -21.00
END BAL 0.00
234 01100
AP ASSOC-SOCOM
BEG YR BL 0.00
CM 9,454.09 0.00 0.00 0.00 0.00 9,454.09
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
TOTAL 234 00000
BEG YR BL -47,157,861.99
CM -9,249,524.62 0.00 0.00 0.00 16911199.26 -26160723.88
YTD -6,438,717.87 0.00 0.00 0.00 73601116.71 -80039834.58
END BAL -53,596,579.86
235 00100
CUSTOMER DEPOSITS
BEG YR BL -32,360,644.17
CM -255,576.17 0.00 0.00 0.00 0.00 -255,576.17
YTD -1,433,805.29 0.00 0.00 0.00 0.00 -1433805.29
END BAL -33,794,449.46
TOTAL 235 00000
BEG YR BL -32,360,644.17
CM -255,576.17 0.00 0.00 0.00 0.00 -255,576.17
YTD -1,433,805.29 0.00 0.00 0.00 0.00 -1433805.29
END BAL -33,794,449.46
236 00001
FLA INC TAX
BEG YR BL 26,156.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -26,156.00 0.00 0.00 0.00 0.00 -26,156.00
END BAL 0.00
236 00009
STATE INC TAX-2009
BEG YR BL -2,796,162.15
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,796,162.15 0.00 0.00 0.00 0.00 2,796,162.15
END BAL 0.00
236 00011
ST OF MISS INC TAX
BEG YR BL 93,162.21
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 74
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -93,162.21 0.00 0.00 0.00 0.00 -93,162.21
END BAL 0.00
236 00012
ST OF GEORGIA INC TAX
BEG YR BL 721,853.91
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -721,853.91 0.00 0.00 0.00 0.00 -721,853.91
END BAL 0.00
236 00020
REAL&PER P T-FI
BEG YR BL 16,307.92
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -16,307.92 0.00 0.00 0.00 -951.71 -15,356.21
END BAL 0.00
236 00021
GA REAL & PERS
BEG YR BL -835,865.94
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 835,865.94 0.00 0.00 0.00 0.00 835,865.94
END BAL 0.00
236 00025
R&P PROP T-M OP
BEG YR BL 5,115.21
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,115.21 0.00 0.00 0.00 0.00 -5,115.21
END BAL 0.00
236 00028
MISS FRANCH TAX
BEG YR BL -142,524.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 142,524.00 0.00 0.00 0.00 0.00 142,524.00
END BAL 0.00
236 00030
FL-UNEMPL COMP
BEG YR BL -1,952.12
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,952.12 0.00 0.00 0.00 0.00 1,952.12
END BAL 0.00
236 00038
RAILCAR PROPERTY TAX
BEG YR BL -558,702.73
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 558,702.73 0.00 0.00 0.00 0.00 558,702.73
END BAL 0.00
236 00050
TAX ACCR-REG COMMIS-ST-FL
BEG YR BL -438,367.77
CM -62,536.66 0.00 0.00 0.00 0.00 -62,536.66
YTD 145,967.78 0.00 0.00 0.00 438,559.01 -292,591.23
END BAL -292,399.99
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 75
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
236 00112
TAX ACCR-GRS REC-ST-FL
BEG YR BL -2,260,850.12
CM 379,478.26 0.00 0.00 0.00 0.00 379,478.26
YTD 113,230.36 0.00 0.00 0.00 0.00 113,230.36
END BAL -2,147,619.76
236 00211
MFT-PENSACOLA
BEG YR BL -396,750.13
CM 93,051.44 0.00 0.00 0.00 498,338.60 -405,287.16
YTD -8,537.03 0.00 0.00 0.00 1,955,464.83 -1964001.86
END BAL -405,287.16
236 00214
MFT-CENTURY
BEG YR BL -6,855.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,855.23 0.00 0.00 0.00 0.00 6,855.23
END BAL 0.00
236 00215
MFT-CENTURY
BEG YR BL 0.00
CM -6,771.35 0.00 0.00 0.00 0.00 -6,771.35
YTD -15,398.30 0.00 0.00 0.00 26,071.58 -41,469.88
END BAL -15,398.30
236 00216
MFT-GULF BREEZE
BEG YR BL -24,419.99
CM 28,896.32 0.00 0.00 0.00 50,624.02 -21,727.70
YTD 31,566.76 0.00 0.00 0.00 132,460.57 -100,893.81
END BAL 7,146.77
236 00221
MFT-MILTON
BEG YR BL -44,161.08
CM 3,821.95 0.00 0.00 0.00 51,544.74 -47,722.79
YTD -3,561.71 0.00 0.00 0.00 214,905.23 -218,466.94
END BAL -47,722.79
236 00231
MFT-CHIPLEY
BEG YR BL -17,414.37
CM 7,055.45 0.00 0.00 0.00 24,361.32 -17,305.87
YTD 108.50 0.00 0.00 0.00 102,539.03 -102,430.53
END BAL -17,305.87
236 00232
MFT-VERNON
BEG YR BL -2,700.71
CM -2,418.46 0.00 0.00 0.00 0.00 -2,418.46
YTD -2,930.11 0.00 0.00 0.00 9,706.29 -12,636.40
END BAL -5,630.82
236 00233
MFT-GRACEVILLE
BEG YR BL -7,413.83
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 76
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -108.21 0.00 0.00 0.00 6,869.27 -6,977.48
YTD 436.35 0.00 0.00 0.00 31,225.73 -30,789.38
END BAL -6,977.48
236 00234
MFT-CAMPBELLTON
BEG YR BL -787.00
CM -8.06 0.00 0.00 0.00 0.00 -8.06
YTD 181.84 0.00 0.00 0.00 2,329.20 -2,147.36
END BAL -605.16
236 00235
MFT-BONIFAY
BEG YR BL -10,346.45
CM 2,586.69 0.00 0.00 0.00 10,916.64 -8,329.95
YTD 2,016.50 0.00 0.00 0.00 46,854.43 -44,837.93
END BAL -8,329.95
236 00236
MFT-CARYVILLE
BEG YR BL -2,757.54
CM -441.51 0.00 0.00 0.00 0.00 -441.51
YTD -2,481.73 0.00 0.00 0.00 0.00 -2,481.73
END BAL -5,239.27
236 00241
MFT-PANAMA CITY
BEG YR BL -149,705.83
CM 9,910.47 0.00 0.00 0.00 148,182.90 -138,272.43
YTD 11,433.40 0.00 0.00 0.00 644,921.35 -633,487.95
END BAL -138,272.43
236 00242
MFT-SPRINGFIELD
BEG YR BL -34,215.39
CM 6,937.45 0.00 0.00 0.00 38,472.29 -31,534.84
YTD 2,680.55 0.00 0.00 0.00 167,080.67 -164,400.12
END BAL -31,534.84
236 00244
MFT-LYNN HAVEN
BEG YR BL -86,245.05
CM 18,050.43 0.00 0.00 0.00 102,054.15 -84,003.72
YTD 2,241.33 0.00 0.00 0.00 411,102.03 -408,860.70
END BAL -84,003.72
236 00245
MFT-PANAMA BCH
BEG YR BL -141,245.78
CM 16,808.28 0.00 0.00 0.00 176,892.58 -160,084.30
YTD -18,838.52 0.00 0.00 0.00 677,591.99 -696,430.51
END BAL -160,084.30
236 00246
MFT-PARKER
BEG YR BL -15,822.40
CM 12,536.66 0.00 0.00 0.00 31,330.09 -18,793.43
YTD -2,971.03 0.00 0.00 0.00 111,933.20 -114,904.23
END BAL -18,793.43
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 77
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
236 00247
MFT-CALLAWAY
BEG YR BL -48,328.42
CM 11,640.08 0.00 0.00 0.00 63,868.95 -52,228.87
YTD -3,900.45 0.00 0.00 0.00 255,254.98 -259,155.43
END BAL -52,228.87
236 00251
MFT-DEFUNIAK SP
BEG YR BL -18,304.65
CM 2,634.41 0.00 0.00 0.00 18,564.43 -15,930.02
YTD 2,374.63 0.00 0.00 0.00 80,904.93 -78,530.30
END BAL -15,930.02
236 00252
MFT-PAXTON
BEG YR BL -1,462.46
CM 278.58 0.00 0.00 0.00 1,490.64 -1,212.06
YTD 250.40 0.00 0.00 0.00 7,070.65 -6,820.25
END BAL -1,212.06
236 00253
MFT-PONCE DE LE
BEG YR BL -6,753.22
CM -2,855.23 0.00 0.00 0.00 0.00 -2,855.23
YTD -13,522.57 0.00 0.00 0.00 0.00 -13,522.57
END BAL -20,275.79
236 00261
MFT-CRESTVIEW
BEG YR BL -79,467.97
CM -23,944.35 0.00 0.00 0.00 80,245.64 -104,189.99
YTD -24,722.02 0.00 0.00 0.00 345,184.09 -369,906.11
END BAL -104,189.99
236 00262
MFT-LAUREL HILL
BEG YR BL -1,273.71
CM 380.22 0.00 0.00 0.00 1,510.54 -1,130.32
YTD 143.39 0.00 0.00 0.00 6,144.21 -6,000.82
END BAL -1,130.32
236 00271
MFT-NICEVILLE
BEG YR BL -70,070.66
CM 9,045.97 0.00 0.00 0.00 81,408.22 -72,362.25
YTD -2,291.59 0.00 0.00 0.00 326,927.48 -329,219.07
END BAL -72,362.25
236 00272
MFT-VALPARAISO
BEG YR BL -17,541.29
CM 1,422.39 0.00 0.00 0.00 16,580.17 -15,157.78
YTD 2,383.51 0.00 0.00 0.00 75,951.83 -73,568.32
END BAL -15,157.78
236 00273
MFT-SHALIMAR
BEG YR BL -2,202.34
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 78
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 594.09 0.00 0.00 0.00 2,838.43 -2,244.34
YTD -42.00 0.00 0.00 0.00 10,919.79 -10,961.79
END BAL -2,244.34
236 00274
MFT-FORT WALTON
BEG YR BL -125,350.53
CM 19,685.35 0.00 0.00 0.00 143,591.19 -123,905.84
YTD 1,444.69 0.00 0.00 0.00 584,193.23 -582,748.54
END BAL -123,905.84
236 00275
MFT-CINCO BAYOU
BEG YR BL -3,761.85
CM 742.37 0.00 0.00 0.00 4,393.01 -3,650.64
YTD 111.21 0.00 0.00 0.00 17,896.85 -17,785.64
END BAL -3,650.64
236 00276
MFT-MARY ESTHER
BEG YR BL -15,274.34
CM 334.63 0.00 0.00 0.00 14,326.68 -13,992.05
YTD 1,282.29 0.00 0.00 0.00 62,033.68 -60,751.39
END BAL -13,992.05
236 00277
MFT-CITY OF DESTIN
BEG YR BL -95,480.04
CM 8,634.84 0.00 0.00 0.00 110,787.00 -102,152.16
YTD -6,672.12 0.00 0.00 0.00 465,492.51 -472,164.63
END BAL -102,152.16
236 00481
FIN 48 INC TAX ACCR-FED-CUR
BEG YR BL -64,858.10
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 64,858.10 0.00 0.00 0.00 0.00 64,858.10
END BAL 0.00
236 00482
FIN 48 INC TAX ACCR-ST-CUR
BEG YR BL -2,216.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,216.00 0.00 0.00 0.00 0.00 2,216.00
END BAL 0.00
236 00483
FIN 48 INC TAX ACCR-FED-LT
BEG YR BL -1,214,998.30
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -113,006.60 0.00 0.00 0.00 0.00 -113,006.60
END BAL -1,328,004.90
236 00484
FIN 48 INC TAX ACCR-ST-LT
BEG YR BL -356,964.82
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -47,253.25 0.00 0.00 0.00 0.00 -47,253.25
END BAL -404,218.07
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 79
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
236 00501
FEDERAL INCOME TAX
BEG YR BL 1,648,873.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,648,873.00 0.00 0.00 0.00 0.00 -1648873.00
END BAL 0.00
236 00509
FED INC TAX - 2009
BEG YR BL 5,121,763.80
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,121,763.80 0.00 0.00 0.00 0.00 -5121763.80
END BAL 0.00
236 00510
FEDERAL OLD AGE
BEG YR BL -393,426.72
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 393,426.72 0.00 0.00 0.00 0.00 393,426.72
END BAL 0.00
236 00520
FED EX TAX-UNEM
BEG YR BL -6,182.45
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,182.45 0.00 0.00 0.00 0.00 6,182.45
END BAL 0.00
236 00611
MFT-ESCAMBIA COUNTY
BEG YR BL -805,077.16
CM 131,238.66 0.00 0.00 0.00 880,439.20 -749,200.54
YTD 55,876.62 0.00 0.00 0.00 3,604,213.23 -3548336.61
END BAL -749,200.54
236 00621
MFT-SANTA ROSA COUNTY
BEG YR BL -439,978.00
CM 93,962.69 0.00 0.00 0.00 457,456.14 -363,493.45
YTD 76,484.55 0.00 0.00 0.00 1,841,950.92 -1765466.37
END BAL -363,493.45
236 00631
MFT-JACKSON COUNTY
BEG YR BL -9,599.88
CM 647.47 0.00 0.00 0.00 11,061.23 -10,413.76
YTD -813.88 0.00 0.00 0.00 41,278.54 -42,092.42
END BAL -10,413.76
236 08109
INC TAX ACCR-FED-09
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -4,640,236.20 0.00 0.00 0.00 0.00 -4640236.20
END BAL -4,640,236.20
236 08110
INC TAX ACCR-FED-10
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 80
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 5,595,440.99 0.00 0.00 0.00 0.00 5,595,440.99
YTD -4,028,777.40 0.00 0.00 0.00 0.00 -4028777.40
END BAL -4,028,777.40
236 08150
INC TAX ACCR-FED
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,648,873.00 0.00 0.00 0.00 0.00 1,648,873.00
END BAL 1,648,873.00
236 08708
TAX ACCR-ADVAL RL CAR-ST
BEG YR BL 0.00
CM -234,156.85 0.00 0.00 0.00 146.15 -234,303.00
YTD -866,606.47 0.00 0.00 0.00 26,872.26 -893,478.73
END BAL -866,606.47
236 08710
TAX ACCR-ADVAL-ST-AL
BEG YR BL 0.00
CM -2,417.00 0.00 0.00 0.00 0.00 -2,417.00
YTD -9,668.00 0.00 0.00 0.00 0.00 -9,668.00
END BAL -9,668.00
236 08740
TAX ACCR-ADVAL-ST-FL
BEG YR BL 0.00
CM -1,328,751.00 0.00 0.00 0.00 0.00 -1328751.00
YTD -5,299,647.79 0.00 0.00 0.00 0.00 -5299647.79
END BAL -5,299,647.79
236 08750
TAX ACCR-ADVAL-ST-MS
BEG YR BL 0.00
CM -381,333.00 0.00 0.00 0.00 0.00 -381,333.00
YTD -1,520,216.79 0.00 0.00 0.00 0.00 -1520216.79
END BAL -1,520,216.79
236 08760
TAX ACCR-ADVAL-ST-GA
BEG YR BL 0.00
CM -110,000.00 0.00 0.00 0.00 0.00 -110,000.00
YTD -440,000.00 0.00 0.00 0.00 835,865.94 -1275865.94
END BAL -440,000.00
236 08850
TAX ACCR-FRANCH-ST-MS
BEG YR BL 0.00
CM -13,560.00 0.00 0.00 0.00 0.00 -13,560.00
YTD -50,764.00 0.00 0.00 0.00 132.00 -50,896.00
END BAL -50,764.00
236 08911
TAX ACCR-FED CONT(FICA)
BEG YR BL 0.00
CM -104,404.77 0.00 0.00 0.00 0.00 -104,404.77
YTD -274,982.36 0.00 0.00 0.00 0.00 -274,982.36
END BAL -274,982.36
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 81
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
236 08920
TAX ACCR-FUTA
BEG YR BL 0.00
CM -266.97 0.00 0.00 0.00 0.00 -266.97
YTD -3,232.53 0.00 0.00 0.00 0.00 -3,232.53
END BAL -3,232.53
236 08940
TAX ACCR-UNEMP COMP-ST-FL
BEG YR BL 0.00
CM -1,033.53 0.00 0.00 0.00 0.00 -1,033.53
YTD -2,617.71 0.00 0.00 0.00 0.00 -2,617.71
END BAL -2,617.71
236 41409
INC TAX ACCR-ST-FL-09
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,653,837.85 0.00 0.00 0.00 0.00 2,653,837.85
END BAL 2,653,837.85
236 41410
INC TAX ACCR-ST-FL-2010
BEG YR BL 0.00
CM 2,058,417.21 0.00 0.00 0.00 0.00 2,058,417.21
YTD 616,316.87 0.00 0.00 0.00 0.00 616,316.87
END BAL 616,316.87
236 41450
INC TAX ACCR-ST-FL
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 26,156.00 0.00 0.00 0.00 0.00 26,156.00
END BAL 26,156.00
236 41510
INC TAX ACCR-ST-MS-2010
BEG YR BL 0.00
CM 54,002.63 0.00 0.00 0.00 0.00 54,002.63
YTD 10,127.35 0.00 0.00 0.00 0.00 10,127.35
END BAL 10,127.35
236 41550
INC TAX ACCR-ST-MS
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 22,162.21 0.00 0.00 0.00 0.00 22,162.21
END BAL 22,162.21
236 41610
INC TAX ACCR-ST-GA-2010
BEG YR BL 0.00
CM 143,841.96 0.00 0.00 0.00 0.00 143,841.96
YTD 446,357.22 0.00 0.00 0.00 0.00 446,357.22
END BAL 446,357.22
236 41650
INC TAX ACCR-ST-GA
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 82
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 721,853.91 0.00 0.00 0.00 0.00 721,853.91
END BAL 721,853.91
TOTAL 236 00000
BEG YR BL -4,120,606.47
CM 6,437,070.99 0.00 0.00 0.00 3,028,294.22 3,408,776.77
YTD -13,632,279.70 0.00 0.00 0.00 13560080.55 -27192360.25
END BAL -17,752,886.17
237 00200
INT ACCR-CUST DEP
BEG YR BL -941,587.35
CM -160,954.72 0.00 0.00 0.00 0.00 -160,954.72
YTD -594,537.81 0.00 0.00 0.00 0.00 -594,537.81
END BAL -1,536,125.16
237 00400
INT ACCR OTHER
BEG YR BL -12,243.94
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 12,243.94 0.00 0.00 0.00 0.00 12,243.94
END BAL 0.00
237 00450
INT ACCR-PCB-5.625%-$37M-07/2022
BEG YR BL -1,040,625.00
CM -173,437.50 0.00 0.00 0.00 0.00 -173,437.50
YTD 346,875.00 0.00 0.00 0.00 0.00 346,875.00
END BAL -693,750.00
237 00458
INT ACCR-PCB-$65M-2039
BEG YR BL -281,215.31
CM 529,479.19 0.00 0.00 0.00 0.00 529,479.19
YTD 245,104.18 0.00 0.00 0.00 0.00 245,104.18
END BAL -36,111.13
237 00459
INT ACCR-PCB-VAR%-$65M-2039
BEG YR BL -11,969.10
CM -2,956.43 0.00 0.00 0.00 0.00 -2,956.43
YTD -4,192.74 0.00 0.00 0.00 0.00 -4,192.74
END BAL -16,161.84
237 00481
FIN 48 INT ACCR-FED-CURR
BEG YR BL -9,467.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 9,467.00 0.00 0.00 0.00 0.00 9,467.00
END BAL 0.00
237 00482
FIN 48 INT ACCR-ST-CURR
BEG YR BL -467.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 83
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 467.00 0.00 0.00 0.00 0.00 467.00
END BAL 0.00
237 00483
FIN 48 INT ACCR-FED-LT
BEG YR BL -56,994.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -20,476.00 0.00 0.00 0.00 0.00 -20,476.00
END BAL -77,470.00
237 00484
FIN 48 INT ACCR-ST-LT
BEG YR BL -22,660.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,138.00 0.00 0.00 0.00 0.00 -5,138.00
END BAL -27,798.00
237 00719
VAR INT PCB
BEG YR BL -748.29
CM -65.62 0.00 0.00 0.00 0.00 -65.62
YTD -122.66 0.00 0.00 0.00 0.00 -122.66
END BAL -870.95
237 00721
$60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC
BEG YR BL -1,203,500.00
CM -217,500.00 0.00 0.00 0.00 0.00 -217,500.00
YTD 435,000.00 0.00 0.00 0.00 0.00 435,000.00
END BAL -768,500.00
237 00722
$60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33
BEG YR BL -665,000.00
CM 525,000.00 0.00 0.00 0.00 0.00 525,000.00
YTD 525,000.00 0.00 0.00 0.00 0.00 525,000.00
END BAL -140,000.00
237 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES I DUE 9/15/
BEG YR BL -102,222.22
CM -191,666.67 0.00 0.00 0.00 0.00 -191,666.67
YTD -191,666.67 0.00 0.00 0.00 0.00 -191,666.67
END BAL -293,888.89
237 00746
COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN
BEG YR BL -735,000.02
CM -183,750.00 0.00 0.00 0.00 0.00 -183,750.00
YTD 367,500.00 0.00 0.00 0.00 0.00 367,500.00
END BAL -367,500.02
237 00748
FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS)
BEG YR BL -208,000.00
CM -52,000.00 0.00 0.00 0.00 0.00 -52,000.00
YTD 104,000.00 0.00 0.00 0.00 0.00 104,000.00
END BAL -104,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 84
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
237 00749
SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033
BEG YR BL -877,496.67
CM 582,638.00 0.00 0.00 0.00 0.00 582,638.00
YTD 586,408.66 0.00 0.00 0.00 0.00 586,408.66
END BAL -291,088.01
237 00751
COUNTY AUCTION RATE PCB - $32.550 ESCAMBIA COUNTY
BEG YR BL -40,687.50
CM -40,687.50 0.00 0.00 0.00 0.00 -40,687.50
YTD -162,750.00 0.00 0.00 0.00 0.00 -162,750.00
END BAL -203,437.50
237 00752
COUNTY AUCTION RATE PCB - $29.075 JACKSON COUNTY
BEG YR BL -727,351.60
CM -145,375.00 0.00 0.00 0.00 0.00 -145,375.00
YTD 290,750.00 0.00 0.00 0.00 0.00 290,750.00
END BAL -436,601.60
237 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
BEG YR BL -514,062.51
CM 342,708.34 0.00 0.00 0.00 0.00 342,708.34
YTD 342,708.34 0.00 0.00 0.00 0.00 342,708.34
END BAL -171,354.17
237 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
BEG YR BL -918,750.00
CM 1,531,250.00 0.00 0.00 0.00 0.00 1,531,250.00
YTD 612,500.00 0.00 0.00 0.00 0.00 612,500.00
END BAL -306,250.00
237 00756
$60MM 5.65% SENIOR UNSECURED NOTE DUE 2035
BEG YR BL -1,130,000.00
CM -282,500.00 0.00 0.00 0.00 0.00 -282,500.00
YTD 565,000.00 0.00 0.00 0.00 0.00 565,000.00
END BAL -565,000.00
237 00758
$110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016
BEG YR BL -485,833.33
CM -485,833.33 0.00 0.00 0.00 0.00 -485,833.33
YTD -1,943,333.32 0.00 0.00 0.00 0.00 -1943333.32
END BAL -2,429,166.65
237 00759
$85MM SR NOTE SERIES 2007A
BEG YR BL -208,958.33
CM -417,916.67 0.00 0.00 0.00 0.00 -417,916.67
YTD -1,671,666.68 0.00 0.00 0.00 0.00 -1671666.68
END BAL -1,880,625.01
237 00761
INT ACCR-VAR%/$110M/2011
BEG YR BL -64,707.59
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 85
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 4,987.49 0.00 0.00 0.00 0.00 4,987.49
YTD -604.91 0.00 0.00 0.00 0.00 -604.91
END BAL -65,312.50
237 00763
INT ACCR-$25M SER 2009A FLOAT RATE SR NOTE DUE 06/2010
BEG YR BL -2,727.12
CM -45,244.50 0.00 0.00 0.00 0.00 -45,244.50
YTD -44,170.11 0.00 0.00 0.00 0.00 -44,170.11
END BAL -46,897.23
237 00860
INT ACC-SN-4.75%-$175M-APR2020
BEG YR BL 0.00
CM -392,534.72 0.00 0.00 0.00 0.00 -392,534.72
YTD -392,534.72 0.00 0.00 0.00 0.00 -392,534.72
END BAL -392,534.72
237 00912
INT PAYABLE-ENERGY SVCS NOTES
BEG YR BL -39,327.16
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 39,327.16 0.00 0.00 0.00 0.00 39,327.16
END BAL 0.00
237 09000
INTEREST ACCRUED
BEG YR BL 0.00
CM 11,231.72 0.00 0.00 0.00 0.00 11,231.72
YTD -0.00 0.00 0.00 0.00 0.00 -0.00
END BAL -0.00
TOTAL 237 00000
BEG YR BL -10,301,601.04
CM 734,872.08 0.00 0.00 0.00 0.00 734,872.08
YTD -548,842.34 0.00 0.00 0.00 0.00 -548,842.34
END BAL -10,850,443.38
238 00100
DIV DEC-CMN STK
BEG YR BL 0.00
CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00
YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00
END BAL -26,075,000.00
238 00516
DIV DEC-PREF STK-6.0%
BEG YR BL -825,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -825,000.00
238 00517
DIV DEC-6.5% PREFERRED
BEG YR BL -725,625.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 86
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -725,625.00
TOTAL 238 00000
BEG YR BL -1,550,625.00
CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00
YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00
END BAL -27,625,625.00
241 00001
TAX CLCT PAY-INC TAX-FED
BEG YR BL 0.00
CM 10,000.00 0.00 0.00 0.00 10,000.00 0.00
YTD 10.00 0.00 0.00 0.00 10,000.00 -9,990.00
END BAL 10.00
241 00003
TAX CLCT PAY-FICA
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6.08 0.00 0.00 0.00 0.00 6.08
END BAL 6.08
241 00106
FL 6% TX-ELECTR
BEG YR BL -27,628.22
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 27,628.22 0.00 0.00 0.00 0.00 27,628.22
END BAL 0.00
241 00107
DISC SURTAX-ELE
BEG YR BL -104,229.49
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 104,229.49 0.00 0.00 0.00 0.00 104,229.49
END BAL 0.00
241 00108
FL 7% SA TX NR
BEG YR BL -1,346,386.17
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,346,386.17 0.00 0.00 0.00 0.00 1,346,386.17
END BAL 0.00
241 00115
FL 6% SALES TAX
BEG YR BL -1.71
CM -232.89 0.00 0.00 0.00 0.00 -232.89
YTD -265.31 0.00 0.00 0.00 0.00 -265.31
END BAL -267.02
241 00117
DISCRET. SURTAX
BEG YR BL -0.37
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 87
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.37 0.00 0.00 0.00 0.00 0.37
END BAL 0.00
241 00119
TAX CLCT PAY-SLS TX-RENT-ST-FL
BEG YR BL -203.46
CM -213.10 0.00 0.00 0.00 0.00 -213.10
YTD -426.79 0.00 0.00 0.00 0.00 -426.79
END BAL -630.25
241 00120
TAX CLCT PAY-LOC TAX-RENT PROP
BEG YR BL -48.26
CM -24.11 0.00 0.00 0.00 0.00 -24.11
YTD -29.39 0.00 0.00 0.00 0.00 -29.39
END BAL -77.65
241 00203
TAX CLCT PAY-USE-ST-FL
BEG YR BL -365,607.20
CM -379,704.61 0.00 0.00 0.00 -378,813.52 -891.09
YTD -1,705,985.49 0.00 0.00 0.00 -1706997.58 1,012.09
END BAL -2,071,592.69
241 00206
TAX CLCT PAY-SLS-ELEC-ST-FL
BEG YR BL 0.00
CM -27,097.17 0.00 0.00 0.00 0.00 -27,097.17
YTD -137,502.68 0.00 0.00 0.00 0.00 -137,502.68
END BAL -137,502.68
241 00207
TAX CLCT PAY-LOCAL OPT-ELEC
BEG YR BL 0.00
CM -108,804.49 0.00 0.00 0.00 0.00 -108,804.49
YTD -567,477.40 0.00 0.00 0.00 0.00 -567,477.40
END BAL -567,477.40
241 00208
TAX CLC PAY-SLS-NNRSELEC-ST-FL
BEG YR BL 0.00
CM -1,509,014.34 0.00 0.00 0.00 0.00 -1509014.34
YTD -7,612,549.85 0.00 0.00 0.00 0.00 -7612549.85
END BAL -7,612,549.85
241 00214
7% FL USE TAX
BEG YR BL -5,447.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 5,447.23 0.00 0.00 0.00 0.00 5,447.23
END BAL 0.00
241 00216
7% F USE TAX-7%
BEG YR BL -366.94
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 366.94 0.00 0.00 0.00 0.00 366.94
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 88
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
241 00217
TAX CLCT PAY-LOC OPT-INV RECOV
BEG YR BL -116.06
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 116.06 0.00 0.00 0.00 0.00 116.06
END BAL 0.00
241 00219
TAX CLCT PAY-LOC OPT-INV RECOV
BEG YR BL 0.00
CM -57.63 0.00 0.00 0.00 0.00 -57.63
YTD -60.47 0.00 0.00 0.00 0.00 -60.47
END BAL -60.47
241 00250
TAX CLCT PAY-S&U-ST-FL-CONTRA
BEG YR BL 0.00
CM 2,120,037.44 0.00 0.00 0.00 0.00 2,120,037.44
YTD 8,543,027.98 0.00 0.00 0.00 0.00 8,543,027.98
END BAL 8,543,027.98
241 00251
TAX CLC PAY-EST S&U-ST-FL-CONT
BEG YR BL 1,050,654.46
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 161,612.03 0.00 0.00 0.00 0.00 161,612.03
END BAL 1,212,266.49
241 00273
TAX CLCT PAY-LOCAL OPT
BEG YR BL -20,706.26
CM -20,538.95 0.00 0.00 0.00 -21,865.40 1,326.45
YTD -83,555.89 0.00 0.00 0.00 -87,739.10 4,183.21
END BAL -104,262.15
241 00711
TAX CLCT PAY-UTIL-MUNI-PENS
BEG YR BL -300,201.99
CM 104,827.88 0.00 0.00 0.00 423,906.46 -319,078.58
YTD -18,876.59 0.00 0.00 0.00 1,622,109.31 -1640985.90
END BAL -319,078.58
241 00716
TAX CLCT PAY-US-GULF BREEZE
BEG YR BL -13,529.31
CM 255.34 0.00 0.00 0.00 17,661.63 -17,406.29
YTD -3,876.98 0.00 0.00 0.00 75,335.87 -79,212.85
END BAL -17,406.29
241 00721
TAX CLCT PAY-UTIL-MUNI-MILTON
BEG YR BL -33,471.10
CM 5,564.93 0.00 0.00 0.00 43,867.67 -38,302.74
YTD -4,831.64 0.00 0.00 0.00 179,840.09 -184,671.73
END BAL -38,302.74
241 00731
TAX CLCT PAY-UTIL-MUNI-CHIPLEY
BEG YR BL -12,906.88
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 89
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 7,811.77 0.00 0.00 0.00 21,100.58 -13,288.81
YTD -381.93 0.00 0.00 0.00 87,139.62 -87,521.55
END BAL -13,288.81
241 00732
TAX CLCT PAY-UTIL-MUNI-VERNON
BEG YR BL -2,607.32
CM 885.40 0.00 0.00 0.00 3,557.71 -2,672.31
YTD -64.99 0.00 0.00 0.00 13,883.45 -13,948.44
END BAL -2,672.31
241 00733
TAX CLCT-PAY-UTIL-MUNI-GRACE
BEG YR BL -10,997.85
CM 2,107.80 0.00 0.00 0.00 10,347.92 -8,240.12
YTD 2,757.73 0.00 0.00 0.00 47,652.22 -44,894.49
END BAL -8,240.12
241 00735
TAX CLCT PAY-UTIL-MUNI-BONIFAY
BEG YR BL -13,749.76
CM 3,987.21 0.00 0.00 0.00 15,077.25 -11,090.04
YTD 2,659.72 0.00 0.00 0.00 65,890.28 -63,230.56
END BAL -11,090.04
241 00736
TAX CLCT PAY-UTIL-MUNI-CARYVL
BEG YR BL -252.21
CM 188.50 0.00 0.00 0.00 815.52 -627.02
YTD -374.81 0.00 0.00 0.00 3,173.74 -3,548.55
END BAL -627.02
241 00741
TAX CLCT PAY-UTIL-MUNI-PC
BEG YR BL -203,312.95
CM 23,720.25 0.00 0.00 0.00 230,371.58 -206,651.33
YTD -3,338.38 0.00 0.00 0.00 992,674.48 -996,012.86
END BAL -206,651.33
241 00742
TAX CLCT PAY-UTIL-MUNI-SPRGFLD
BEG YR BL -29,876.71
CM 7,998.65 0.00 0.00 0.00 36,784.25 -28,785.60
YTD 1,091.11 0.00 0.00 0.00 161,451.44 -160,360.33
END BAL -28,785.60
241 00743
TAX CLCT-PAY-UTIL-MUNI-CEDARG
BEG YR BL 574.61
CM -35.23 0.00 0.00 0.00 0.00 -35.23
YTD -336.96 0.00 0.00 0.00 0.00 -336.96
END BAL 237.65
241 00744
TAX CLCT-PAY-UTIL-MUNI-LYNHVN
BEG YR BL -68,228.75
CM 18,996.50 0.00 0.00 0.00 89,801.38 -70,804.88
YTD -2,576.13 0.00 0.00 0.00 354,483.05 -357,059.18
END BAL -70,804.88
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 90
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
241 00745
TAX CLCT PAY-UTIL-MUNI-PCB
BEG YR BL -133,275.24
CM 15,838.95 0.00 0.00 0.00 175,398.92 -159,559.97
YTD -26,284.73 0.00 0.00 0.00 673,604.86 -699,889.59
END BAL -159,559.97
241 00746
TAX CLCT PAY-UTIL-MUNI-PARKER
BEG YR BL -15,724.32
CM 12,384.34 0.00 0.00 0.00 32,457.88 -20,073.54
YTD -4,349.22 0.00 0.00 0.00 114,431.79 -118,781.01
END BAL -20,073.54
241 00747
TAX CLCT-PAY-UTIL-MUNI-CLLAWAY
BEG YR BL -48,197.15
CM 12,441.55 0.00 0.00 0.00 68,675.41 -56,233.86
YTD -8,036.71 0.00 0.00 0.00 270,467.16 -278,503.87
END BAL -56,233.86
241 00751
TAX CLCT-PAY-UTIL-MUNI-DEFNK
BEG YR BL -27,163.71
CM 5,234.77 0.00 0.00 0.00 30,164.51 -24,929.74
YTD 2,233.97 0.00 0.00 0.00 129,794.30 -127,560.33
END BAL -24,929.74
241 00752
TAX CLCT PAY-UTIL-MUNI-PAXTON
BEG YR BL -737.12
CM 148.62 0.00 0.00 0.00 751.80 -603.18
YTD 133.94 0.00 0.00 0.00 3,500.50 -3,366.56
END BAL -603.18
241 00753
TAX CLCT-PAY-UTIL-MUNI-PONCE
BEG YR BL -2,437.60
CM 964.66 0.00 0.00 0.00 3,545.62 -2,580.96
YTD -143.36 0.00 0.00 0.00 13,115.27 -13,258.63
END BAL -2,580.96
241 00761
TAX CLCT-PAY-UTIL-MUNI-CRESTVW
BEG YR BL -101,606.39
CM 7,287.30 0.00 0.00 0.00 110,851.03 -103,563.73
YTD -1,957.34 0.00 0.00 0.00 469,875.34 -471,832.68
END BAL -103,563.73
241 00762
TAX CLCT PAY-UTIL-MUNI-LRL HIL
BEG YR BL -1,117.82
CM 371.46 0.00 0.00 0.00 1,406.94 -1,035.48
YTD 82.34 0.00 0.00 0.00 5,711.16 -5,628.82
END BAL -1,035.48
241 00771
TAX CLCT-PAY-UTIL-MUNI-NICVLL
BEG YR BL -56,552.91
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 91
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 11,732.42 0.00 0.00 0.00 72,239.53 -60,507.11
YTD -3,954.20 0.00 0.00 0.00 287,642.75 -291,596.95
END BAL -60,507.11
241 00772
TAX CLCT PAY-UTIL-MUNI-VALP
BEG YR BL -13,242.14
CM 1,017.83 0.00 0.00 0.00 13,297.99 -12,280.16
YTD 961.98 0.00 0.00 0.00 55,952.86 -54,990.88
END BAL -12,280.16
241 00773
TAX CLCT-PAY-UTIL-MUNI-SHLMAR
BEG YR BL -2,896.46
CM 849.22 0.00 0.00 0.00 4,074.97 -3,225.75
YTD -329.29 0.00 0.00 0.00 15,605.65 -15,934.94
END BAL -3,225.75
241 00774
TAX CLCT-PAY-UTIL-MUNI-FTWBCH
BEG YR BL -112,964.60
CM 20,981.10 0.00 0.00 0.00 141,033.68 -120,052.58
YTD -7,087.98 0.00 0.00 0.00 563,812.52 -570,900.50
END BAL -120,052.58
241 00775
TAX CLCT-PAY-UTIL-MUNI-CNCBYU
BEG YR BL -2,159.57
CM 478.88 0.00 0.00 0.00 2,598.90 -2,120.02
YTD 39.55 0.00 0.00 0.00 10,357.06 -10,317.51
END BAL -2,120.02
241 00776
TAX CLCT-PAY-UTIL-MUNI-MRYEST
BEG YR BL -15,150.32
CM 692.65 0.00 0.00 0.00 15,035.65 -14,343.00
YTD 807.32 0.00 0.00 0.00 62,493.68 -61,686.36
END BAL -14,343.00
TOTAL 241 00000
BEG YR BL -2,041,872.48
CM 351,082.90 0.00 0.00 0.00 1,174,145.86 -823,062.96
YTD 4,943.72 0.00 0.00 0.00 4,495,261.77 -4490318.05
END BAL -2,036,928.76
242 00022
MC&AL-BANK OVERDRAFT
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -21.61 0.00 0.00 0.00 0.00 -21.61
END BAL -21.61
242 00044
MC&AL-CASH MGMT
BEG YR BL -595,367.27
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 92
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -0.00 0.00 0.00 0.00 0.00 -0.00
YTD 595,367.27 0.00 0.00 0.00 595,367.27 -0.00
END BAL -0.00
242 00111
MC&AL-PROJECT SHARE
BEG YR BL 0.00
CM 162.81 0.00 0.00 0.00 17,367.63 -17,204.82
YTD -17,204.82 0.00 0.00 0.00 52,044.83 -69,249.65
END BAL -17,204.82
242 00113
MC&AL-SOLAR SCHOOLS PROG
BEG YR BL 0.00
CM -415.59 0.00 0.00 0.00 0.00 -415.59
YTD -55,241.79 0.00 0.00 0.00 0.00 -55,241.79
END BAL -55,241.79
242 00118
MC&AL-PDP
BEG YR BL -1,218,610.00
CM -96,886.00 0.00 0.00 0.00 0.00 -96,886.00
YTD 831,059.00 1,716,930.00 0.00 0.00 0.00 -885,871.00
END BAL -387,551.00
242 00125
MC&AL-PPP-COVERED
BEG YR BL -1,135,728.00
CM -150,488.00 0.00 0.00 0.00 0.00 -150,488.00
YTD 533,776.00 0.00 0.00 0.00 0.00 533,776.00
END BAL -601,952.00
242 00129
MC&AL-PPP-NONCOVER
BEG YR BL -5,617,860.00
CM -803,973.19 0.00 0.00 0.00 0.00 -803,973.19
YTD 2,403,064.00 6,349,954.19 0.00 0.00 0.00 -3946890.19
END BAL -3,214,796.00
242 00138
MC&AL-PYRL
BEG YR BL -1,364,527.87
CM -482,720.46 -482,720.46 0.00 0.00 0.00 0.00
YTD -1,840,321.52 -1840321.52 0.00 0.00 0.00 0.00
END BAL -3,204,849.39
242 00251
ACCRUED VACATIO
BEG YR BL -8,120,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00
END BAL 0.00
242 00310
MC&AL-FERC FEE
BEG YR BL -65,148.50
CM -16,470.00 0.00 0.00 0.00 0.00 -16,470.00
YTD -65,880.00 0.00 0.00 0.00 0.00 -65,880.00
END BAL -131,028.50
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 93
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
242 00409
MC&AL-FLAT BILL
BEG YR BL 0.00
CM -131,095.51 0.00 0.00 0.00 0.00 -131,095.51
YTD -258,718.51 0.00 0.00 0.00 0.00 -258,718.51
END BAL -258,718.51
242 00600
FLATBILL REVENUE - DEFERRED
BEG YR BL -63,263.64
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 63,263.64 0.00 0.00 0.00 0.00 63,263.64
END BAL 0.00
242 00880
MC&AL-ACCRUED VACATION
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00
END BAL -8,120,000.00
242 00905
BANK OVERDRAFTS
BEG YR BL -2,101,202.89
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,101,202.89 0.00 0.00 0.00 0.00 2,101,202.89
END BAL 0.00
242 00912
MC&AL-MED INS RSRV-IBNR
BEG YR BL -1,221,996.97
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,221,996.97 0.00 0.00 0.00 0.00 1,221,996.97
END BAL 0.00
242 00921
MC&AL-SERP
BEG YR BL -863,115.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 863,115.00 0.00 0.00 0.00 0.00 863,115.00
END BAL 0.00
242 00935
PROJECT SHARE
BEG YR BL -17,519.79
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 17,519.79 0.00 0.00 0.00 17,519.79 0.00
END BAL 0.00
242 00936
SOLAR FOR SCHLS
BEG YR BL -53,596.09
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 53,596.09 0.00 0.00 0.00 0.00 53,596.09
END BAL 0.00
242 00999
MC&AL-MED INS RSRV-IBNR
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 94
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -167,419.74 0.00 0.00 0.00 0.00 -167,419.74
YTD -1,311,253.31 0.00 0.00 0.00 0.00 -1311253.31
END BAL -1,311,253.31
242 01020
MC&AL-SERP-SFAS 87
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -910,112.00 0.00 0.00 0.00 0.00 -910,112.00
END BAL -910,112.00
TOTAL 242 00000
BEG YR BL -22,437,936.02
CM -1,849,305.68 -482,720.46 0.00 0.00 17,367.63 -1383952.85
YTD 4,225,207.09 6,226,562.67 0.00 0.00 664,931.89 -2666287.47
END BAL -18,212,728.93
244 00100
COMPETITIVE CURRENT UNREALIZED
BEG YR BL -253.10
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 253.10 0.00 0.00 0.00 0.00 253.10
END BAL 0.00
244 01130
DERIV LIAB NHDG-ST-CMDTY-ELEC
BEG YR BL 0.00
CM -1,380.07 0.00 0.00 0.00 0.00 -1,380.07
YTD -1,380.07 0.00 0.00 0.00 0.00 -1,380.07
END BAL -1,380.07
TOTAL 244 00000
BEG YR BL -253.10
CM -1,380.07 0.00 0.00 0.00 0.00 -1,380.07
YTD -1,126.97 0.00 0.00 0.00 0.00 -1,126.97
END BAL -1,380.07
245 00100
PRIMARY CURRENT UNREALIZED LOSS ON FORWARD CONTRAC
BEG YR BL -9,441,967.52
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 9,441,967.52 0.00 0.00 0.00 0.00 9,441,967.52
END BAL 0.00
245 00200
PRIMARY NON CURRENT UNREALIZED
BEG YR BL -4,446,944.64
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 4,446,944.64 0.00 0.00 0.00 0.00 4,446,944.64
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 95
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
245 01707
DL HDG ST-INT-CF HDG-LOSS 7/09
BEG YR BL 0.00
CM 531,043.00 0.00 0.00 0.00 0.00 531,043.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
245 02110
DERIV LIAB REG-ST-CMDTY-GAS
BEG YR BL 0.00
CM 949,326.39 0.00 0.00 0.00 0.00 949,326.39
YTD -13,126,078.89 0.00 0.00 0.00 0.00 -13126078.89
END BAL -13,126,078.89
245 02130
DERIV LIAB REG-ST-CMDTY-ELEC
BEG YR BL 0.00
CM -14,944.87 0.00 0.00 0.00 0.00 -14,944.87
YTD -20,659.26 0.00 0.00 0.00 0.00 -20,659.26
END BAL -20,659.26
245 06110
DERIV LIAB REG-LT-CMDTY-GAS
BEG YR BL 0.00
CM 563,992.63 0.00 0.00 0.00 0.00 563,992.63
YTD -6,327,643.76 0.00 0.00 0.00 0.00 -6327643.76
END BAL -6,327,643.76
TOTAL 245 00000
BEG YR BL -13,888,912.16
CM 2,029,417.15 0.00 0.00 0.00 0.00 2,029,417.15
YTD -5,585,469.75 0.00 0.00 0.00 0.00 -5585469.75
END BAL -19,474,381.91
253 00301
OTH DEF CR-POLE ATCH-COMCST PC
BEG YR BL -9,886,996.13
CM -71,284.24 0.00 0.00 0.00 0.00 -71,284.24
YTD -754,513.27 0.00 0.00 0.00 0.00 -754,513.27
END BAL -10,641,509.40
253 00302
OTH DEF CR-POLE ATCH-COMCST JH
BEG YR BL -3,685,513.19
CM -27,458.67 0.00 0.00 0.00 0.00 -27,458.67
YTD -109,834.68 0.00 0.00 0.00 0.00 -109,834.68
END BAL -3,795,347.87
253 00305
OTH DEF CR-POLE ATCH-CAMBELTON
BEG YR BL -7,697.26
CM 39.46 0.00 0.00 0.00 0.00 39.46
YTD -477.42 0.00 0.00 0.00 0.00 -477.42
END BAL -8,174.68
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 96
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
253 00306
OTH DEF CR-POLE ATCH-MADSN RIV
BEG YR BL 0.00
CM 37.22 0.00 0.00 0.00 0.00 37.22
YTD -74.42 0.00 0.00 0.00 0.00 -74.42
END BAL -74.42
253 00307
OTH DEF CR-POLE ATCH-SO LIGHT
BEG YR BL 0.00
CM 12,616.45 0.00 0.00 0.00 0.00 12,616.45
YTD -25,232.90 0.00 0.00 0.00 0.00 -25,232.90
END BAL -25,232.90
253 00326
OTH DEF CR-POLE ATCH-BRGHT DEF
BEG YR BL -4,141,836.30
CM -29,946.85 0.00 0.00 0.00 0.00 -29,946.85
YTD -441,014.60 0.00 0.00 0.00 0.00 -441,014.60
END BAL -4,582,850.90
253 00328
OTH DEF CR-POLE ATCH-CMNTY CBL
BEG YR BL -280,433.13
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -280,433.13
253 00329
OTH DEF CR-POLE ATCH-SPRNGFLD
BEG YR BL -1,187,153.25
CM -9,129.61 0.00 0.00 0.00 0.00 -9,129.61
YTD -81,296.24 0.00 0.00 0.00 0.00 -81,296.24
END BAL -1,268,449.49
253 00330
OTH DEF CR-CABLE SOUTH BNKRUPC
BEG YR BL -5,626.63
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -5,626.63
253 00331
OTH DEF CR-POLE ATCH-COX GULF
BEG YR BL -41,364,189.05
CM -299,154.41 0.00 0.00 0.00 0.00 -299,154.41
YTD -2,661,826.32 0.00 0.00 0.00 0.00 -2661826.32
END BAL -44,026,015.37
253 00333
OTH DEF CR-POLE ATCH-MEDCOM SE
BEG YR BL -9,468,551.48
CM -68,457.61 0.00 0.00 0.00 0.00 -68,457.61
YTD -652,587.84 0.00 0.00 0.00 0.00 -652,587.84
END BAL -10,121,139.32
253 00334
OTH DEF CR-POLE ATCH-BRGHT LLC
BEG YR BL -4,287,704.10
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 97
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -32,074.38 0.00 0.00 0.00 0.00 -32,074.38
YTD -128,297.52 0.00 0.00 0.00 0.00 -128,297.52
END BAL -4,416,001.62
253 00338
OTH DEF CR-POLE ATCH-MALRD BKR
BEG YR BL -276,762.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -276,762.00
253 00341
OTH DEF CR-POLE ATCH-KNOLGY PC
BEG YR BL -10,105,223.97
CM -68,749.60 0.00 0.00 0.00 0.00 -68,749.60
YTD -665,075.06 0.00 0.00 0.00 0.00 -665,075.06
END BAL -10,770,299.03
253 00342
OTH DEF CR-POLE ATCH-VALP
BEG YR BL -555,990.95
CM -4,253.40 0.00 0.00 0.00 0.00 -4,253.40
YTD -36,526.54 0.00 0.00 0.00 0.00 -36,526.54
END BAL -592,517.49
253 00344
OTH DEF CR-POLE ATC-KMC TEL II
BEG YR BL -2,823.21
CM 3,478.07 0.00 0.00 0.00 0.00 3,478.07
YTD -6,956.12 0.00 0.00 0.00 0.00 -6,956.12
END BAL -9,779.33
253 00345
OTH DEF CR-POLE ATCH-MALLARD
BEG YR BL -60,249.75
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -60,249.75
253 00346
OTH DEF CR-POLE ATCH-CBL SOUTH
BEG YR BL -21,203.10
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -21,203.10
253 00362
OTH DEF CR-FBR REV-ITC DELTCOM
BEG YR BL 0.00
CM 12,857.14 0.00 0.00 0.00 0.00 12,857.14
YTD -797,143.28 0.00 0.00 0.00 0.00 -797,143.28
END BAL -797,143.28
253 00364
OTH DEF CR-RT OF WAY REV-AT&T
BEG YR BL 0.00
CM 1,750.00 0.00 0.00 0.00 0.00 1,750.00
YTD -35,000.00 0.00 0.00 0.00 0.00 -35,000.00
END BAL -35,000.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 98
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
253 00380
OTH DEF CR-FIN CTR-GPC
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -3,648.14 0.00 0.00 0.00 0.00 -3,648.14
END BAL -3,648.14
253 00415
OTH DEF CR-CITY OF DESTIN
BEG YR BL -265,308.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -265,308.00
253 00524
OTH DEF CR-ERIP IV-SCS
BEG YR BL -83,987.12
CM -4,195.00 0.00 0.00 0.00 0.00 -4,195.00
YTD -75,118.10 0.00 0.00 0.00 29,019.61 -104,137.71
END BAL -159,105.22
253 00540
DEFERRED DIRECTOR'S COMPENSATION - STOCK -FRED C.
BEG YR BL -72,260.42
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -628.64 0.00 0.00 0.00 0.00 -628.64
END BAL -72,889.06
253 00543
DEFERRED DIRECTOR'S COMPENSATION - STOCK - C. LEDO
BEG YR BL -93,759.14
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -815.70 0.00 0.00 0.00 0.00 -815.70
END BAL -94,574.84
253 00544
DEFERRED DIRECTOR'S COMPENSATION - STOCK - PULLUM,
BEG YR BL -156,004.32
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -1,357.18 0.00 0.00 0.00 0.00 -1,357.18
END BAL -157,361.50
253 00545
DEFERRED DIRECTOR'S COMPENSATION - STOCK - CRAMER,
BEG YR BL -106,907.91
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -930.06 0.00 0.00 0.00 0.00 -930.06
END BAL -107,837.97
253 00550
O/S DIR PENS PL
BEG YR BL -94,749.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 94,749.00 0.00 0.00 0.00 2,000.00 92,749.00
END BAL 0.00
253 00551
DEFERRED DIRECTORS COMP-PRIME W H HULL JR
BEG YR BL -48,135.81
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 99
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 15,787.64 0.00 0.00 0.00 16,089.56 -301.92
END BAL -32,348.17
253 00552
DEFERRED DIRECTORS COMP-PRIME JOSEPH K TANNEHILL
BEG YR BL -94,638.34
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -758.40 0.00 0.00 0.00 0.00 -758.40
END BAL -95,396.74
253 00556
DEFERRED DIRECTORS COMP-PRIME DOUGLAS L MCCRARY
BEG YR BL -15,318.43
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 15,318.43 0.00 0.00 0.00 15,441.19 -122.76
END BAL 0.00
253 00557
DEFERRED DIRECTORS COMP-PRIME FRED C DONOVAN
BEG YR BL -13,473.48
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -107.97 0.00 0.00 0.00 0.00 -107.97
END BAL -13,581.45
253 00561
DEFERRED DIRECTORS COMP-STOCK W D HULL
BEG YR BL -304,477.94
CM 1,316.54 0.00 0.00 0.00 0.00 1,316.54
YTD 99,726.73 0.00 0.00 0.00 99,527.98 198.75
END BAL -204,751.21
253 00562
DEFERRED DIRECTORS COMP-STOCK FRED C DONOVAN
BEG YR BL -323,156.97
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -2,811.37 0.00 0.00 0.00 0.00 -2,811.37
END BAL -325,968.34
253 00566
DEFERRED DIRECTORS COMP- PENSION BUY-OUT-F C
BEG YR BL -107,286.41
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -859.76 0.00 0.00 0.00 0.00 -859.76
END BAL -108,146.17
253 00567
DEFERRED DIRECTORS COMP- PENSION BUY-OUT-W D
BEG YR BL -55,994.04
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 18,364.99 0.00 0.00 0.00 18,716.20 -351.21
END BAL -37,629.05
253 00568
DEFERRED DIRECTORS COMP- PENSION BUY-OUT-J K
BEG YR BL -52,476.67
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -420.53 0.00 0.00 0.00 0.00 -420.53
END BAL -52,897.20
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 100
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
253 00570
DEF EMP COMP
BEG YR BL -3,873,558.82
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,873,558.82 0.00 0.00 0.00 0.00 3,873,558.82
END BAL 0.00
253 00640
JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - DONO
BEG YR BL -138,921.28
CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00
YTD -21,862.51 0.00 0.00 0.00 0.00 -21,862.51
END BAL -160,783.79
253 00643
JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - ANCH
BEG YR BL -97,851.13
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,260.52 0.00 0.00 0.00 0.00 -5,260.52
END BAL -103,111.65
253 00644
JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - PULL
BEG YR BL -192,467.72
CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00
YTD -22,328.33 0.00 0.00 0.00 0.00 -22,328.33
END BAL -214,796.05
253 00645
JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - CRAM
BEG YR BL -196,807.59
CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00
YTD -22,366.11 0.00 0.00 0.00 0.00 -22,366.11
END BAL -219,173.70
253 00662
JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - DONO
BEG YR BL -58,359.86
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -507.71 0.00 0.00 0.00 0.00 -507.71
END BAL -58,867.57
253 00710
SUP PENS & SERP
BEG YR BL -7,761,720.34
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 7,761,720.34 0.00 0.00 0.00 0.00 7,761,720.34
END BAL 0.00
253 00711
SUP ESP/ESOP
BEG YR BL -156,811.08
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 156,811.08 0.00 0.00 0.00 0.00 156,811.08
END BAL 0.00
253 00712
SFAS 158 ADDIT'NAL LIABILITY F
BEG YR BL -6,909,317.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 101
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 6,909,317.00 0.00 0.00 0.00 0.00 6,909,317.00
END BAL 0.00
253 00736
OTH DEF CR-EXEC COMP
BEG YR BL 0.00
CM -27,897.03 0.00 0.00 0.00 0.00 -27,897.03
YTD -4,285,634.78 0.00 0.00 0.00 0.00 -4285634.78
END BAL -4,285,634.78
253 00750
DEFERRED I&D
BEG YR BL -86,531.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 86,531.00 0.00 0.00 0.00 0.00 86,531.00
END BAL 0.00
253 00901
ENVIRONM RESERV
BEG YR BL -65,223,273.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 65,223,273.00 0.00 0.00 0.00 0.00 65223273.00
END BAL 0.00
253 00902
OTH DEF CR-ENVIRO RSRV
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -63,548,112.00 0.00 0.00 0.00 0.00 -63548112.00
END BAL -63,548,112.00
253 00905
ITC DELTACOM-FIBER OPTIC PROJ
BEG YR BL -848,571.84
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 848,571.84 0.00 0.00 0.00 0.00 848,571.84
END BAL 0.00
253 00915
GPC FINANCE CENTER
BEG YR BL -3,648.14
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,648.14 0.00 0.00 0.00 0.00 3,648.14
END BAL 0.00
253 00916
BN & LENNCIE ARMSTRONG LEASE
BEG YR BL -300.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 300.00 0.00 0.00 0.00 0.00 300.00
END BAL 0.00
253 00932
RGT OF WAY REV
BEG YR BL -42,000.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 42,000.00 0.00 0.00 0.00 0.00 42,000.00
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 102
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
253 00949
OTH DEF CR-PRO CARD REBATE-GE
BEG YR BL -157,774.00
CM 13,150.00 0.00 0.00 0.00 0.00 13,150.00
YTD 52,600.00 0.00 0.00 0.00 0.00 52,600.00
END BAL -105,174.00
253 00989
OTH DEF CR-I&D
BEG YR BL 0.00
CM -110,753.00 0.00 0.00 0.00 0.00 -110,753.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 0.00
253 01950
OTH DEF CR-PLT TENASKA LEV LS
BEG YR BL 0.00
CM -4,070,619.94 0.00 0.00 0.00 0.00 -4070619.94
YTD -24,087,419.64 0.00 0.00 0.00 0.00 -24087419.64
END BAL -24,087,419.64
253 01953
OTH DEF CR-OVERRECOV-BTWN FUEL
BEG YR BL -51,606.27
CM -239.14 0.00 0.00 0.00 0.00 -239.14
YTD 27,677.31 0.00 0.00 0.00 0.00 27,677.31
END BAL -23,928.96
253 01954
OTH DEF CR-OVERRECOV-BTWNENVIR
BEG YR BL -18,177.64
CM 4,579.74 0.00 0.00 0.00 0.00 4,579.74
YTD 15,909.39 0.00 0.00 0.00 0.00 15,909.39
END BAL -2,268.25
253 01956
OTH DEF CR-OVERRECOV-FPUENVIRO
BEG YR BL -225,210.34
CM 37,289.52 0.00 0.00 0.00 0.00 37,289.52
YTD 128,798.89 0.00 0.00 0.00 0.00 128,798.89
END BAL -96,411.45
253 30950
OTH DEF CR-PLT TENASKA LEV LS
BEG YR BL -8,141,239.88
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,141,239.88 0.00 0.00 0.00 0.00 8,141,239.88
END BAL 0.00
TOTAL 253 00000
BEG YR BL -181,410,034.43
CM -4,768,223.74 0.00 0.00 0.00 0.00 -4768223.74
YTD -4,960,900.18 0.00 0.00 0.00 180,794.54 -5141694.72
END BAL -186,370,934.61
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 103
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
254 00109
2009 SO2 AUCTION PROCEEDS
BEG YR BL -0.01
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.01 0.00 0.00 0.00 0.00 0.01
END BAL 0.00
254 00110
2010 SO2 AUCTION PROCEEDS
BEG YR BL -76,732.61
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 76,732.61 0.00 0.00 0.00 0.00 76,732.61
END BAL 0.00
254 00111
2011 SO2 AUCTION PROCEEDS
BEG YR BL -113,676.22
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 113,676.22 0.00 0.00 0.00 0.00 113,676.22
END BAL 0.00
254 00112
2012 SO2 AUCTION PROCEEDS
BEG YR BL -264,194.69
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 264,194.69 0.00 0.00 0.00 0.00 264,194.69
END BAL 0.00
254 00113
2013 SO2 AUCTION PROCEEDS
BEG YR BL -244,342.38
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 244,342.38 0.00 0.00 0.00 0.00 244,342.38
END BAL 0.00
254 00114
DEFERRED GAIN - SALE OF WITHHL
BEG YR BL -171,715.33
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 171,715.33 0.00 0.00 0.00 0.00 171,715.33
END BAL 0.00
254 00127
DEFERRED GAIN - SALE OF WITHHL
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -171,715.33 0.00 0.00 0.00 0.00 -171,715.33
END BAL -171,715.33
254 00200
OTH REG LIAB-FAS 109
BEG YR BL -5,986,951.70
CM 71,749.06 0.00 0.00 0.00 0.00 71,749.06
YTD 214,934.25 0.00 0.00 0.00 0.00 214,934.25
END BAL -5,772,017.45
254 00201
OTH REG LIAB-ITC
BEG YR BL -5,424,649.57
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 104
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 78,154.87 0.00 0.00 0.00 0.00 78,154.87
YTD 309,522.06 0.00 0.00 0.00 0.00 309,522.06
END BAL -5,115,127.51
254 00310
ORL-ALL DF GAIN ON SALE-SO2-10
BEG YR BL 0.00
CM -20,793.70 0.00 0.00 0.00 0.00 -20,793.70
YTD -78,343.17 0.00 0.00 0.00 0.00 -78,343.17
END BAL -78,343.17
254 00311
ORL-ALL DF GAIN ON SALE-SO2-11
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -113,676.22 0.00 0.00 0.00 0.00 -113,676.22
END BAL -113,676.22
254 00312
ORL-ALL DF GAIN ON SALE-SO2-12
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -264,194.69 0.00 0.00 0.00 0.00 -264,194.69
END BAL -264,194.69
254 00313
ORL-ALL DF GAIN ON SALE-SO2-13
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -244,342.38 0.00 0.00 0.00 0.00 -244,342.38
END BAL -244,342.38
254 00315
OTH REG LIA - GAIN SALE-S02 2015
BEG YR BL -110,419.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -110,419.23
254 00316
ORL-ALL DF GAIN ON SALE-SO2-16
BEG YR BL -4,229.27
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -4,229.27
254 00317
ORL-ALL DF GAIN ON SALE-SO2-17
BEG YR BL 0.00
CM -1,680.29 0.00 0.00 0.00 0.00 -1,680.29
YTD -1,680.29 0.00 0.00 0.00 0.00 -1,680.29
END BAL -1,680.29
254 00450
ORL-HDG-UNREAL GAIN-ELEC-CUR
BEG YR BL -426.01
CM -42,121.98 0.00 0.00 0.00 0.00 -42,121.98
YTD -73,324.62 0.00 0.00 0.00 0.00 -73,324.62
END BAL -73,750.63
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 105
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
254 00500
ECR OVER-RECOVE
BEG YR BL -11,727,003.73
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 11,727,003.73 0.00 0.00 0.00 0.00 11727003.73
END BAL 0.00
254 00501
PPCCR OVER-RECO
BEG YR BL -1,510,805.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,510,805.00 0.00 0.00 0.00 0.00 1,510,805.00
END BAL 0.00
254 00503
ECCR OVER-RECOV
BEG YR BL -1,272,569.44
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 1,272,569.44 0.00 0.00 0.00 0.00 1,272,569.44
END BAL 0.00
254 00510
REGULATORY LIABILITY - CURRENT
BEG YR BL -142,198.16
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 142,198.16 0.00 0.00 0.00 0.00 142,198.16
END BAL 0.00
254 00512
ORL-HDG-UNREAL GAIN-GAS-NONCUR
BEG YR BL -47,620.02
CM -14,112.83 0.00 0.00 0.00 0.00 -14,112.83
YTD 30,734.14 0.00 0.00 0.00 0.00 30,734.14
END BAL -16,885.88
254 00561
ORL-HDG-UNREAL GAIN-GAS-CUR
BEG YR BL 0.00
CM -13,823.50 0.00 0.00 0.00 0.00 -13,823.50
YTD -13,823.50 0.00 0.00 0.00 0.00 -13,823.50
END BAL -13,823.50
254 00600
ARO REG. LIABILITY STEAM PRODU
BEG YR BL -11,479,482.71
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 11,479,482.71 0.00 0.00 0.00 0.00 11479482.71
END BAL 0.00
254 00660
ARO REG. LIABILITY TRANSMISSION
BEG YR BL 7,619.16
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -7,619.16 0.00 0.00 0.00 0.00 -7,619.16
END BAL 0.00
254 00670
ARO REG. LIABILITY DISTRIBUTIO
BEG YR BL 21,762.10
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 106
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -21,762.10 0.00 0.00 0.00 0.00 -21,762.10
END BAL 0.00
254 00680
ARO REG. LIABILITY GENERAL PLA
BEG YR BL 15,452.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -15,452.00 0.00 0.00 0.00 0.00 -15,452.00
END BAL 0.00
254 00817
OTH REG LIAB-RC LS-LOSS-MPC
BEG YR BL 0.00
CM 7,602.25 0.00 0.00 0.00 0.00 7,602.25
YTD -71,725.32 0.00 0.00 0.00 0.00 -71,725.32
END BAL -71,725.32
254 00818
OTH REG LIAB-RC LS-LVLZ-MPC
BEG YR BL 0.00
CM 11,146.80 0.00 0.00 0.00 0.00 11,146.80
YTD -100,687.80 0.00 0.00 0.00 0.00 -100,687.80
END BAL -100,687.80
254 00917
DEF CRE RAILCAR
BEG YR BL -101,711.08
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 101,711.08 0.00 0.00 0.00 0.00 101,711.08
END BAL 0.00
254 00918
PT B RAILCR RNT
BEG YR BL -145,275.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 145,275.00 0.00 0.00 0.00 0.00 145,275.00
END BAL 0.00
254 00922
OTH REG LIAB-SFAS 158 LIFE
BEG YR BL -3,256,221.00
CM -14,451.50 0.00 0.00 0.00 0.00 -14,451.50
YTD -575,012.00 0.00 0.00 0.00 0.00 -575,012.00
END BAL -3,831,233.00
254 00923
REG LIAB-CORAL/BACON LEV CAP
BEG YR BL -3,301,064.00
CM 729,557.00 0.00 0.00 0.00 0.00 729,557.00
YTD 2,831,547.00 0.00 0.00 0.00 0.00 2,831,547.00
END BAL -469,517.00
254 00927
OTH REG LIAB-DAHLBERG LEV CAP
BEG YR BL -4,234,711.89
CM 935,899.13 0.00 0.00 0.00 0.00 935,899.13
YTD 3,632,400.58 0.00 0.00 0.00 0.00 3,632,400.58
END BAL -602,311.31
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 107
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
254 05110
OTH REG LIAB STM PROD ARO
BEG YR BL 0.00
CM -32,198.07 0.00 0.00 0.00 0.00 -32,198.07
YTD -11,608,621.10 0.00 0.00 0.00 0.00 -11608621.10
END BAL -11,608,621.10
254 05150
OTH REG LIAB TRNS PLT ARO
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 7,619.16 0.00 0.00 0.00 0.00 7,619.16
END BAL 7,619.16
254 05160
OTH REG LIAB DIST PLT ARO
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 21,762.10 0.00 0.00 0.00 0.00 21,762.10
END BAL 21,762.10
254 05190
OTH REG LIAB GEN PLT ARO
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 15,452.00 0.00 0.00 0.00 0.00 15,452.00
END BAL 15,452.00
254 30660
ORL-PURCH PWR CAP OVER RECOV
BEG YR BL 0.00
CM -2,078,375.00 0.00 0.00 0.00 0.00 -2078375.00
YTD -11,897,111.00 0.00 0.00 0.00 0.00 -11897111.00
END BAL -11,897,111.00
254 30710
OTH REG LIAB-ENVIRO OVER RECOV
BEG YR BL 0.00
CM 1,148,464.83 0.00 0.00 0.00 0.00 1,148,464.83
YTD -8,064,130.38 0.00 0.00 0.00 0.00 -8064130.38
END BAL -8,064,130.38
254 30712
OTH REG LIAB-ECCR-OVER RECOV
BEG YR BL 0.00
CM 84,411.39 0.00 0.00 0.00 0.00 84,411.39
YTD -1,520,594.19 0.00 0.00 0.00 0.00 -1520594.19
END BAL -1,520,594.19
TOTAL 254 00000
BEG YR BL -49,571,165.79
CM 849,428.46 0.00 0.00 0.00 0.00 849,428.46
YTD -530,137.60 0.00 0.00 0.00 0.00 -530,137.60
END BAL -50,101,303.39
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 108
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
255 00101
ACCUM DEF INVST TAX CR-ELEC-3%
BEG YR BL 3,970,908.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 3,970,908.00
255 00102
ACCUM DEF INVST TAX CR-ELEC-4%
BEG YR BL 5,284,995.00
CM 363.00 0.00 0.00 0.00 0.00 363.00
YTD 1,452.00 0.00 0.00 0.00 0.00 1,452.00
END BAL 5,286,447.00
255 00103
ACCUM DEF INVST TAX CR-ELEC-7%
BEG YR BL 124,076.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 124,076.00
255 00104
ACCUM DEF INVST TAX CR-QUAL EX
BEG YR BL 18,798,746.00
CM 54,194.00 0.00 0.00 0.00 0.00 54,194.00
YTD 216,776.00 0.00 0.00 0.00 0.00 216,776.00
END BAL 19,015,522.00
255 00105
ACCUM DEF INVST TX CR-ELEC-10%
BEG YR BL 31,951,763.00
CM 74,093.00 0.00 0.00 0.00 0.00 74,093.00
YTD 296,372.00 0.00 0.00 0.00 0.00 296,372.00
END BAL 32,248,135.00
255 00201
ACCUM DEF INVST TAX CR-ELEC-3%
BEG YR BL -3,970,908.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -3,970,908.00
255 00202
ACCUM DEF INVST TAX CR-ELEC-4%
BEG YR BL -5,289,351.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -5,289,351.00
255 00203
ACCUM DEF INVST TAX CR-ELEC-7%
BEG YR BL -124,076.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -124,076.00
255 00204
ACCUM DEF INVST TAX CR-QUAL
BEG YR BL -23,958,555.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 109
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -23,958,555.00
255 00205
ACCUM DEF INVST TX CR-ELEC-10%
BEG YR BL -36,440,014.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -36,440,014.00
255 00301
ACCUM DEF INVST TAX CR-SCS-4%
BEG YR BL -78,424.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -78,424.00
255 00302
ACCUM DEF INVST TAX CR-SCS-10%
BEG YR BL -1,526,643.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -1,526,643.00
255 00351
ACCUM DEF INVST TAX CR-SCS-4%
BEG YR BL 78,424.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 78,424.00
255 00352
ACCUM DEF INVST TAX CR-SCS-10%
BEG YR BL 1,526,643.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 1,526,643.00
TOTAL 255 00000
BEG YR BL -9,652,416.00
CM 128,650.00 0.00 0.00 0.00 0.00 128,650.00
YTD 514,600.00 0.00 0.00 0.00 0.00 514,600.00
END BAL -9,137,816.00
281 00017
F MET PROT AMOR
BEG YR BL -23,958,617.29
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 23,958,617.29 0.00 0.00 0.00 0.00 23958617.29
END BAL 0.00
281 00018
S MET PROT AMOR
BEG YR BL -3,727,116.64
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 110
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,727,116.64 0.00 0.00 0.00 0.00 3,727,116.64
END BAL 0.00
281 01303
ADIT-ACCL AMT PRP-ELEC-FED-LT
BEG YR BL 0.00
CM -1,725,822.88 0.00 0.00 0.00 0.00 -1725822.88
YTD -30,861,908.81 0.00 0.00 0.00 0.00 -30861908.81
END BAL -30,861,908.81
281 01307
ADIT-ACC AMT PRP-ELEC-ST-LT
BEG YR BL 0.00
CM -271,898.32 0.00 0.00 0.00 0.00 -271,898.32
YTD -4,814,709.92 0.00 0.00 0.00 0.00 -4814709.92
END BAL -4,814,709.92
TOTAL 281 00000
BEG YR BL -27,685,733.93
CM -1,997,721.20 0.00 0.00 0.00 0.00 -1997721.20
YTD -7,990,884.80 0.00 0.00 0.00 0.00 -7990884.80
END BAL -35,676,618.73
282 00035
ADIT-OTH PROP-FAS 109-FED-EDT
BEG YR BL -20,650,943.00
CM -88,626.18 0.00 0.00 0.00 0.00 -88,626.18
YTD -354,504.68 0.00 0.00 0.00 0.00 -354,504.68
END BAL -21,005,447.68
282 00036
ADIT-OTH PROP-FAS 109-ST-EDT
BEG YR BL -3,316,131.00
CM -14,752.80 0.00 0.00 0.00 0.00 -14,752.80
YTD -59,011.25 0.00 0.00 0.00 0.00 -59,011.25
END BAL -3,375,142.25
282 00037
ADIT-OTH PROP-FAS 109-FED-ITC
BEG YR BL 3,762,430.62
CM -46,676.50 0.00 0.00 0.00 0.00 -46,676.50
YTD -186,706.05 0.00 0.00 0.00 0.00 -186,706.05
END BAL 3,575,724.57
282 00038
ADIT-OTH PROP-FAS 109-ST-ITC
BEG YR BL -84,945.54
CM 2,604.66 0.00 0.00 0.00 0.00 2,604.66
YTD 54,682.64 0.00 0.00 0.00 0.00 54,682.64
END BAL -30,262.90
282 00131
ADIT-OTH PROP-MTD-PRTCT-FED
BEG YR BL -301,558,039.81
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 111
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -1,020,129.41 0.00 0.00 0.00 0.00 -1020129.41
YTD -4,080,517.64 0.00 0.00 0.00 0.00 -4080517.64
END BAL -305,638,557.45
282 00132
ADIT-OTH PROP-MTD-PRTCT-ST
BEG YR BL -46,985,823.07
CM -203,530.35 0.00 0.00 0.00 0.00 -203,530.35
YTD -814,121.40 0.00 0.00 0.00 0.00 -814,121.40
END BAL -47,799,944.47
282 00141
ADIT-OTH PROP-BASIS-UNPRTCT-FD
BEG YR BL 61,519,901.85
CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08
YTD 267,160.31 0.00 0.00 0.00 0.00 267,160.31
END BAL 61,787,062.16
282 00142
ADIT-OTH PROP-RMVL-PRTCT-ST
BEG YR BL 9,553,175.37
CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58
YTD 41,982.33 0.00 0.00 0.00 0.00 41,982.33
END BAL 9,595,157.70
282 00143
ADIT-OTH PROP-LIFE-UNPRTCT-FED
BEG YR BL -12,474,105.27
CM 105,657.39 0.00 0.00 0.00 0.00 105,657.39
YTD 422,629.56 0.00 0.00 0.00 0.00 422,629.56
END BAL -12,051,475.71
282 00144
ADIT-OTH PROP-LIFE-UNPRTCT-ST
BEG YR BL -2,622,373.66
CM 17,576.52 0.00 0.00 0.00 0.00 17,576.52
YTD 70,306.08 0.00 0.00 0.00 0.00 70,306.08
END BAL -2,552,067.58
282 00145
ADIT-OTH PROP-RMVL-UNPRTCT-FED
BEG YR BL 5,192,891.00
CM 359,248.05 0.00 0.00 0.00 0.00 359,248.05
YTD 1,436,992.21 0.00 0.00 0.00 0.00 1,436,992.21
END BAL 6,629,883.21
282 00146
ADIT-OTH PROP-RMVL-UNPRTCT-ST
BEG YR BL 755,683.00
CM 56,455.85 0.00 0.00 0.00 0.00 56,455.85
YTD 225,823.39 0.00 0.00 0.00 0.00 225,823.39
END BAL 981,506.39
282 00147
ADIT-OTH PROP-BASIS-UNPRTCT-FD
BEG YR BL 15,541,562.89
CM 286,819.47 0.00 0.00 0.00 0.00 286,819.47
YTD 1,147,277.88 0.00 0.00 0.00 0.00 1,147,277.88
END BAL 16,688,840.77
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 112
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
282 00148
ADIT-OTH PROP-BASIS-UNPRTCT-ST
BEG YR BL 4,578,055.57
CM 17,881.60 0.00 0.00 0.00 0.00 17,881.60
YTD 71,526.40 0.00 0.00 0.00 0.00 71,526.40
END BAL 4,649,581.97
282 00400
F. ACUFILE VARI
BEG YR BL -1,042,993.81
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL -1,042,993.81
282 00401
S. ACUFILE VARI
BEG YR BL 356,386.09
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 356,386.09
TOTAL 282 00000
BEG YR BL -287,475,268.77
CM -450,186.04 0.00 0.00 0.00 0.00 -450,186.04
YTD -1,756,480.22 0.00 0.00 0.00 0.00 -1756480.22
END BAL -289,231,748.99
283 00035
F-RA FL TH PROP
BEG YR BL -12,905,348.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 12,905,348.00 0.00 0.00 0.00 0.00 12905348.00
END BAL -0.00
283 00036
S-RA FL TH PROP
BEG YR BL -2,146,014.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 2,146,014.00 0.00 0.00 0.00 0.00 2,146,014.00
END BAL -0.00
283 01100
TL NP DF TX L-F
BEG YR BL -22,001,743.23
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 22,001,743.23 0.00 0.00 0.00 0.00 22001743.23
END BAL 0.00
283 01150
TL AS DF TX L-F
BEG YR BL -121,192.40
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 121,192.40 0.00 0.00 0.00 0.00 121,192.40
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 113
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
283 01303
ADIT-DTL-ELEC-FED-LT
BEG YR BL 0.00
CM -833,812.43 0.00 0.00 0.00 0.00 -833,812.43
YTD -25,114,654.67 0.00 0.00 0.00 0.00 -25114654.67
END BAL -25,114,654.67
283 01307
ADIT-DTL-ELEC-ST-LT
BEG YR BL 0.00
CM -131,027.67 0.00 0.00 0.00 0.00 -131,027.67
YTD -3,934,989.04 0.00 0.00 0.00 0.00 -3934989.04
END BAL -3,934,989.04
283 01703
ADIT-DTL-FAS 133-FED-LT
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -121,192.40 0.00 0.00 0.00 0.00 -121,192.40
END BAL -121,192.40
283 01707
ADIT-DTL-FAS 133-ST-LT
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -19,042.53 0.00 0.00 0.00 0.00 -19,042.53
END BAL -19,042.53
283 01803
ADIT-FAS 109-FED-LT
BEG YR BL 0.00
CM -55,665.62 0.00 0.00 0.00 0.00 -55,665.62
YTD -13,128,010.38 0.00 0.00 0.00 0.00 -13128010.38
END BAL -13,128,010.38
283 01807
ADIT-FAS 109-ST-LT
BEG YR BL 0.00
CM -9,256.56 0.00 0.00 0.00 0.00 -9,256.56
YTD -2,183,040.26 0.00 0.00 0.00 0.00 -2183040.26
END BAL -2,183,040.26
283 02100
TL NP DF TX L-S
BEG YR BL -3,445,817.24
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,445,817.24 0.00 0.00 0.00 0.00 3,445,817.24
END BAL 0.00
283 02150
TL AS DF TX L-S
BEG YR BL -19,042.53
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 19,042.53 0.00 0.00 0.00 0.00 19,042.53
END BAL 0.00
TOTAL 283 00000
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 114
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
SUBSIDIARY LEDGER
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
BEG YR BL -40,639,157.40
CM -1,029,762.28 0.00 0.00 0.00 0.00 -1029762.28
YTD -3,861,771.88 0.00 0.00 0.00 0.00 -3861771.88
END BAL -44,500,929.28
TOTAL SUBSIDIARY LEDGER
SUBSIDIARY LEDGER BEG YR BL -2397889302.00
CM -32,587,756.68 -7281854.08 0.00 -2074170.49 -26478129.08 3,246,396.97
YTD -112,874,897.22 -29701045.20 0.00 -5589625.31 -103457519.1 25873292.40
END BAL -2510764199.22
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 115
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
403 00112
BOILER PL EQUIP
CM 4,865,850.69 0.00 0.00 0.00 0.00 4,865,850.69
YTD 19,331,936.65 0.00 0.00 0.00 0.00 19331936.65
403 00441
STRUCTURE & IMP
CM 32,921.79 0.00 0.00 0.00 0.00 32,921.79
YTD 124,117.96 0.00 0.00 0.00 0.00 124,117.96
403 00442
FUEL HOLDERS
CM 7,881.17 0.00 0.00 0.00 0.00 7,881.17
YTD 31,198.28 0.00 0.00 0.00 0.00 31,198.28
403 00443
PRIME MOVERS
CM 343,671.77 0.00 0.00 0.00 0.00 343,671.77
YTD 1,216,041.90 0.00 0.00 0.00 0.00 1,216,041.90
403 00444
GENERATORS
CM 187,667.59 0.00 0.00 0.00 0.00 187,667.59
YTD 750,670.36 0.00 0.00 0.00 0.00 750,670.36
403 00445
ACCESS ELEC EQI
CM 33,020.00 0.00 0.00 0.00 0.00 33,020.00
YTD 126,085.01 0.00 0.00 0.00 0.00 126,085.01
403 00446
MISC PLT EQUIP
CM 1,953.58 0.00 0.00 0.00 0.00 1,953.58
YTD 7,471.09 0.00 0.00 0.00 0.00 7,471.09
403 00550
EASEMENT& R-O-W
CM 17,595.89 0.00 0.00 0.00 0.00 17,595.89
YTD 71,601.14 0.00 0.00 0.00 0.00 71,601.14
403 00552
STRUCTURE & IMP
CM 16,042.15 0.00 0.00 0.00 0.00 16,042.15
YTD 61,765.08 0.00 0.00 0.00 0.00 61,765.08
403 00553
STATION EQUIP
CM 176,458.63 0.00 0.00 0.00 0.00 176,458.63
YTD 687,445.99 0.00 0.00 0.00 0.00 687,445.99
403 00554
TOWERS & FIXTUR
CM 75,091.63 0.00 0.00 0.00 0.00 75,091.63
YTD 299,357.14 0.00 0.00 0.00 0.00 299,357.14
403 00555
POLES & FIXTURE
CM 260,260.12 0.00 0.00 0.00 0.00 260,260.12
YTD 1,041,885.26 0.00 0.00 0.00 0.00 1,041,885.26
403 00556
O/H CONDUCTORS
CM 138,536.09 0.00 0.00 0.00 0.00 138,536.09
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 116
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 553,829.64 0.00 0.00 0.00 0.00 553,829.64
403 00558
U/G CONDUCTORS
CM 25,839.92 0.00 0.00 0.00 0.00 25,839.92
YTD 103,359.68 0.00 0.00 0.00 0.00 103,359.68
403 00559
ROADS & TRAILS
CM 112.65 0.00 0.00 0.00 0.00 112.65
YTD 450.60 0.00 0.00 0.00 0.00 450.60
403 00660
EASEMENTS R-O-W
CM 340.29 0.00 0.00 0.00 0.00 340.29
YTD 1,361.16 0.00 0.00 0.00 0.00 1,361.16
403 00661
STRUCTURES& IMP
CM 33,307.31 0.00 0.00 0.00 0.00 33,307.31
YTD 131,687.43 0.00 0.00 0.00 0.00 131,687.43
403 00662
STATION EQUIP
CM 320,943.36 0.00 0.00 0.00 0.00 320,943.36
YTD 1,277,396.23 0.00 0.00 0.00 0.00 1,277,396.23
403 00664
POLES,TOWERS,&F
CM 548,191.62 0.00 0.00 0.00 0.00 548,191.62
YTD 2,178,348.34 0.00 0.00 0.00 0.00 2,178,348.34
403 00665
O/H CONDUCTORS
CM 279,746.32 0.00 0.00 0.00 0.00 279,746.32
YTD 1,113,272.85 0.00 0.00 0.00 0.00 1,113,272.85
403 00666
U/G CONDUIT
CM 1,420.36 0.00 0.00 0.00 0.00 1,420.36
YTD 5,681.44 0.00 0.00 0.00 0.00 5,681.44
403 00667
U/G CONDUCTORS
CM 314,138.53 0.00 0.00 0.00 0.00 314,138.53
YTD 1,244,082.93 0.00 0.00 0.00 0.00 1,244,082.93
403 00668
TRANSFORMERS L
CM 739,194.10 0.00 0.00 0.00 0.00 739,194.10
YTD 2,937,887.47 0.00 0.00 0.00 0.00 2,937,887.47
403 00669
DEPRECIATION EX
CM 239,533.07 0.00 0.00 0.00 0.00 239,533.07
YTD 954,900.54 0.00 0.00 0.00 0.00 954,900.54
403 00670
METERS
CM 120,232.63 0.00 0.00 0.00 0.00 120,232.63
YTD 480,178.47 0.00 0.00 0.00 0.00 480,178.47
403 00673
STREET LIGHTING
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 117
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 244,573.15 0.00 0.00 0.00 0.00 244,573.15
YTD 972,940.05 0.00 0.00 0.00 0.00 972,940.05
403 00790
STRUCTURE & IMP
CM 123,479.53 0.00 0.00 0.00 0.00 123,479.53
YTD 493,424.53 0.00 0.00 0.00 0.00 493,424.53
403 00796
POWER OP EQUIP
CM 2,424.12 0.00 0.00 0.00 0.00 2,424.12
YTD 9,696.48 0.00 0.00 0.00 0.00 9,696.48
403 00797
COMMUNICA EQUIP
CM 72,377.08 0.00 0.00 0.00 0.00 72,377.08
YTD 288,701.11 0.00 0.00 0.00 0.00 288,701.11
403 00952
DANIEL-STRUCTUR
CM 503.38 0.00 0.00 0.00 0.00 503.38
YTD 2,013.52 0.00 0.00 0.00 0.00 2,013.52
403 00953
DAN-STATION EQU
CM 7,647.85 0.00 0.00 0.00 0.00 7,647.85
YTD 30,591.40 0.00 0.00 0.00 0.00 30,591.40
403 01952
SCH-STRUCTURES
CM 412.55 0.00 0.00 0.00 0.00 412.55
YTD 1,650.20 0.00 0.00 0.00 0.00 1,650.20
403 01953
SCH-STATION EQ
CM 8,146.37 0.00 0.00 0.00 0.00 8,146.37
YTD 29,328.98 0.00 0.00 0.00 0.00 29,328.98
403 01997
SCH-COMMUN EQ
CM 9.60 0.00 0.00 0.00 0.00 9.60
YTD 38.40 0.00 0.00 0.00 0.00 38.40
403 *** TOTAL CM 9,239,524.89 0.00 0.00 0.00 0.00 9,239,524.89
YTD 36,560,397.31 0.00 0.00 0.00 0.00 36560397.31
TOTAL 403 00000
CM 9,239,524.89 0.00 0.00 0.00 0.00 9,239,524.89
YTD 36,560,397.31 0.00 0.00 0.00 0.00 36560397.31
403 10117
ARO DEPR. EXP. STEAM PRODUCTION
CM 9,560.19 0.00 0.00 0.00 0.00 9,560.19
YTD 38,240.78 0.00 0.00 0.00 0.00 38,240.78
403 10447
ARO DEPR. EXP. OTHER PRODUCTION
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 118
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 1,654.97 0.00 0.00 0.00 0.00 1,654.97
YTD 6,619.89 0.00 0.00 0.00 0.00 6,619.89
403 10557
ARO DEPR. EXP. TRANSMISSION
CM 11.92 0.00 0.00 0.00 0.00 11.92
YTD 47.68 0.00 0.00 0.00 0.00 47.68
403 10667
ARO DEPR. EXP. DISTRIBUTION
CM 83.76 0.00 0.00 0.00 0.00 83.76
YTD 335.06 0.00 0.00 0.00 0.00 335.06
403 10777
ARO DEPR. EXP.GENERAL PLANT
CM 337.71 0.00 0.00 0.00 0.00 337.71
YTD 1,350.84 0.00 0.00 0.00 0.00 1,350.84
403 *** TOTAL CM 11,648.55 0.00 0.00 0.00 0.00 11,648.55
YTD 46,594.25 0.00 0.00 0.00 0.00 46,594.25
TOTAL 403 10000
CM 11,648.55 0.00 0.00 0.00 0.00 11,648.55
YTD 46,594.25 0.00 0.00 0.00 0.00 46,594.25
403 99901
ECRC-DEPR EXP
CM 2,211,593.04 0.00 0.00 0.00 0.00 2,211,593.04
YTD 7,354,784.14 0.00 0.00 0.00 0.00 7,354,784.14
403 99902
ECRC-DISMANTLEMENT
CM 50,732.33 0.00 0.00 0.00 0.00 50,732.33
YTD 202,929.32 0.00 0.00 0.00 0.00 202,929.32
403 99999
ECRC-DEPR/DISMANTLE-CONTRA
CM -2,262,325.37 0.00 0.00 0.00 0.00 -2262325.37
YTD -7,557,713.46 0.00 0.00 0.00 0.00 -7557713.46
403 *** TOTAL CM -0.00 0.00 0.00 0.00 0.00 -0.00
YTD -0.00 0.00 0.00 0.00 0.00 -0.00
404 00020
AMORT EXP-316
CM 71,370.91 0.00 0.00 0.00 0.00 71,370.91
YTD 285,483.64 0.00 0.00 0.00 0.00 285,483.64
404 00030
AMORT EXP-GENER
CM 252,090.62 0.00 0.00 0.00 0.00 252,090.62
YTD 1,008,362.48 0.00 0.00 0.00 0.00 1,008,362.48
404 *** TOTAL CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 119
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 1,293,846.12 0.00 0.00 0.00 0.00 1,293,846.12
TOTAL 404 00000
CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53
YTD 1,293,846.12 0.00 0.00 0.00 0.00 1,293,846.12
404 99901
ECRC-AMORTIZARTION
CM 14,113.48 0.00 0.00 0.00 0.00 14,113.48
YTD 48,239.06 0.00 0.00 0.00 0.00 48,239.06
404 99999
ECRC-AMORTIZARTION-CONTRA
CM -14,113.48 0.00 0.00 0.00 0.00 -14,113.48
YTD -48,239.06 0.00 0.00 0.00 0.00 -48,239.06
404 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
407 35100
REG DR ARO
CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00
YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00
407 *** TOTAL CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00
YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00
TOTAL 407 03000
CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00
YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00
407 35500
REG DR AMORT CRIST 1-3
CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63
YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52
407 *** TOTAL CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63
YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52
TOTAL 407 00000
CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63
YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 120
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
407 45100
REG CR ARO
CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38
YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67
407 *** TOTAL CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38
YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67
TOTAL 407 04000
CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38
YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67
408 10105
TOTIT-OP INC-PYRL TX-UNEMP-FL
CM -1,152.68 0.00 0.00 0.00 0.00 -1,152.68
YTD 11,918.69 0.00 0.00 0.00 0.00 11,918.69
408 10107
TOTIT-OPER INC-ADVALOREM-MS
CM 381,333.00 0.00 0.00 0.00 0.00 381,333.00
YTD 1,530,211.98 0.00 0.00 0.00 0.00 1,530,211.98
408 10109
TOTIT-OPER INC-ADVAL-AL
CM 2,417.00 0.00 0.00 0.00 0.00 2,417.00
YTD 9,668.00 0.00 0.00 0.00 0.00 9,668.00
408 10115
TOTIT-OPER INC-LIC FEE-MUNI
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 500.00 0.00 0.00 0.00 500.00 0.00
408 10121
TOTIT, OPER INC-ADVALOREM-GA
CM 110,000.00 0.00 0.00 0.00 0.00 110,000.00
YTD 440,000.00 0.00 0.00 0.00 0.00 440,000.00
408 10124
TOTIT, UTIL OPER INC-FRANCH-FL
CM 1,123,107.75 0.00 0.00 0.00 0.00 1,123,107.75
YTD 5,355,895.40 0.00 0.00 0.00 0.00 5,355,895.40
408 10131
TOTIT-UNEMP-ST-JOINT OWNER
CM 572.65 0.00 0.00 0.00 0.00 572.65
YTD 2,261.62 0.00 0.00 0.00 0.00 2,261.62
408 10200
TOTIT-OPER INC-PYRL - FICA
CM 565,038.68 0.00 0.00 0.00 0.00 565,038.68
YTD 2,460,128.51 0.00 0.00 0.00 0.00 2,460,128.51
408 10210
TOTIT-OPER INC-PYRL CAP-FED
CM -97,388.61 0.00 0.00 0.00 0.00 -97,388.61
YTD -404,244.55 0.00 0.00 0.00 0.00 -404,244.55
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 121
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
408 10222
TOTIT-OPER INC-PYRL CAP-FL
CM 430.89 0.00 0.00 0.00 0.00 430.89
YTD -2,000.91 0.00 0.00 0.00 0.00 -2,000.91
408 10310
TOTIT-OPR INC-FRANCH-MUNI
CM 1,461,261.64 0.00 0.00 0.00 0.00 1,461,261.64
YTD 6,816,574.10 0.00 0.00 0.00 0.00 6,816,574.10
408 10502
TOTIT-OPER INC-FICA-JO PLT
CM 48,911.45 0.00 0.00 0.00 0.00 48,911.45
YTD 193,248.59 0.00 0.00 0.00 0.00 193,248.59
408 11113
TOTIT-OPER INC-USE-FL
CM 6,398.67 0.00 0.00 0.00 0.00 6,398.67
YTD 30,833.19 0.00 0.00 0.00 0.00 30,833.19
408 11114
TOTIT-OPER INC-GROSS REC-FL
CM 2,147,619.76 0.00 0.00 0.00 0.00 2,147,619.76
YTD 10,294,211.64 0.00 0.00 0.00 0.00 10294211.64
408 11116
TOTIT-OPER INC-REG COMMIS-ST
CM 62,536.66 0.00 0.00 0.00 0.00 62,536.66
YTD 292,591.23 0.00 0.00 0.00 0.00 292,591.23
408 11118
TOTIT-OPER INC-FRANCH-MS
CM 13,560.00 0.00 0.00 0.00 0.00 13,560.00
YTD 54,372.00 0.00 0.00 0.00 0.00 54,372.00
408 11119
TOTIT-PRIV-GA
CM 5,000.00 0.00 0.00 0.00 0.00 5,000.00
YTD 5,000.00 0.00 0.00 0.00 0.00 5,000.00
408 19106
TOTIT-OPER INC-ADVAL-FL
CM 1,323,946.00 0.00 0.00 0.00 0.00 1,323,946.00
YTD 5,295,784.00 0.00 0.00 0.00 0.00 5,295,784.00
408 *** TOTAL CM 7,153,592.86 0.00 0.00 0.00 0.00 7,153,592.86
YTD 32,386,953.49 0.00 0.00 0.00 500.00 32386453.49
TOTAL 408 00000
CM 7,153,592.86 0.00 0.00 0.00 0.00 7,153,592.86
YTD 32,386,953.49 0.00 0.00 0.00 500.00 32386453.49
408 20006
TOTIT-OTH INC&DED-ADVALOR-FL
CM 4,748.00 0.00 0.00 0.00 0.00 4,748.00
YTD 18,992.00 0.00 0.00 0.00 0.00 18,992.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 122
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
408 20007
TOTIT-OTH INC&DED-PAYROLL-FED
CM 325.97 0.00 0.00 0.00 0.00 325.97
YTD 1,380.22 0.00 0.00 0.00 0.00 1,380.22
408 20008
TOTIT-PAYROLL-STATE
CM -1.22 0.00 0.00 0.00 0.00 -1.22
YTD 5.97 0.00 0.00 0.00 0.00 5.97
408 20205
TOTIT-OI&D-PR&SER-ADVALOR-FL
CM 57.00 0.00 0.00 0.00 0.00 57.00
YTD 228.00 0.00 0.00 0.00 0.00 228.00
408 *** TOTAL CM 5,129.75 0.00 0.00 0.00 0.00 5,129.75
YTD 20,606.19 0.00 0.00 0.00 0.00 20,606.19
TOTAL 408 00100
CM 5,129.75 0.00 0.00 0.00 0.00 5,129.75
YTD 20,606.19 0.00 0.00 0.00 0.00 20,606.19
409 10002
INC TAX-UTIL OPER INC-ELEC-FED
CM 2,145,643.87 0.00 0.00 0.00 0.00 2,145,643.87
YTD 13,091,199.19 0.00 0.00 0.00 0.00 13091199.19
409 10107
INC TAX-UTIL OPER INC-GA
CM -112,688.20 0.00 0.00 0.00 0.00 -112,688.20
YTD -407,120.02 0.00 0.00 0.00 0.00 -407,120.02
409 10405
INC TAX-UTIL OPER INC-ELEC-FL
CM 262,852.13 0.00 0.00 0.00 0.00 262,852.13
YTD 1,736,862.55 0.00 0.00 0.00 0.00 1,736,862.55
409 10481
FIN48 INC TAX EXP-FED-UTIL
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 48,148.50 0.00 0.00 0.00 0.00 48,148.50
409 10482
FIN48 INC TAX EXP-ST-UTIL
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 45,037.25 0.00 0.00 0.00 0.00 45,037.25
409 10506
INC TAX-OPER INC-MS
CM 8,068.26 0.00 0.00 0.00 0.00 8,068.26
YTD 52,390.99 0.00 0.00 0.00 0.00 52,390.99
409 20206
INC TAX-OTH INC&DED-MS
CM -70.89 0.00 0.00 0.00 0.00 -70.89
YTD -518.34 0.00 0.00 0.00 0.00 -518.34
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 123
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
409 20240
INC TAX-OTH INC&DED-GA
CM -153.76 0.00 0.00 0.00 0.00 -153.76
YTD -1,124.20 0.00 0.00 0.00 0.00 -1,124.20
409 21001
INC TAX-OTH INC&DED-FED
CM -34,867.19 0.00 0.00 0.00 0.00 -34,867.19
YTD -192,411.87 0.00 0.00 0.00 0.00 -192,411.87
409 21210
INC TAX-OI&D-PROD&SVC-FED
CM 18,979.05 0.00 0.00 0.00 0.00 18,979.05
YTD 76,249.55 0.00 0.00 0.00 0.00 76,249.55
409 21211
INC TAX-OI&D-PROD&SVC-ST
CM 2,886.64 0.00 0.00 0.00 0.00 2,886.64
YTD 11,597.25 0.00 0.00 0.00 0.00 11,597.25
409 24240
INC TAX-OTH INC&DED-FL-MISC
CM -5,303.16 0.00 0.00 0.00 0.00 -5,303.16
YTD -29,265.08 0.00 0.00 0.00 0.00 -29,265.08
409 *** TOTAL CM 2,285,346.75 0.00 0.00 0.00 0.00 2,285,346.75
YTD 14,431,045.77 0.00 0.00 0.00 0.00 14431045.77
TOTAL 409 00000
CM 2,285,346.75 0.00 0.00 0.00 0.00 2,285,346.75
YTD 14,431,045.77 0.00 0.00 0.00 0.00 14431045.77
410 10017
DIT-UTIL INC-MTD-PROTAMRT-FED
CM 1,725,822.88 0.00 0.00 0.00 0.00 1,725,822.88
YTD 6,903,291.52 0.00 0.00 0.00 0.00 6,903,291.52
410 10018
DIT-UTIL INC-MTD-PROTAMRT-ST
CM 271,898.32 0.00 0.00 0.00 0.00 271,898.32
YTD 1,087,593.28 0.00 0.00 0.00 0.00 1,087,593.28
410 10031
DIT-UTIL INC-OTHPRP-MTD PRT-FD
CM 1,621,391.29 0.00 0.00 0.00 0.00 1,621,391.29
YTD 6,485,565.16 0.00 0.00 0.00 0.00 6,485,565.16
410 10032
DIT-UTIL INC-OTHPRP-MTD PRT-ST
CM 289,742.55 0.00 0.00 0.00 0.00 289,742.55
YTD 1,158,970.20 0.00 0.00 0.00 0.00 1,158,970.20
410 10153
DIT-UTIL INC-OTH-ELEC-ST OFFST
CM 202,458.50 0.00 0.00 0.00 0.00 202,458.50
YTD 878,895.84 0.00 0.00 0.00 0.00 878,895.84
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 124
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
410 10184
DIT-UTIL INC-LIF-UNPR-FD
CM 11,900.92 0.00 0.00 0.00 0.00 11,900.92
YTD 47,603.68 0.00 0.00 0.00 0.00 47,603.68
410 10185
DIT-UTIL INC-LIF-UNPR-ST
CM 3,662.68 0.00 0.00 0.00 0.00 3,662.68
YTD 14,650.72 0.00 0.00 0.00 0.00 14,650.72
410 10186
DIT-UTILINC-OTHPRP-BAS-UNPR-FD
CM 271,725.31 0.00 0.00 0.00 0.00 271,725.31
YTD 1,086,901.24 0.00 0.00 0.00 0.00 1,086,901.24
410 10187
DIT-UTILINC-OTHPRP-BAS-UNPR-ST
CM 69,889.72 0.00 0.00 0.00 0.00 69,889.72
YTD 279,558.88 0.00 0.00 0.00 0.00 279,558.88
410 10188
DIT-UTILINC-OTHPRP-RMV-UNPR-FD
CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08
YTD 267,160.31 0.00 0.00 0.00 0.00 267,160.31
410 10189
DIT-UTILINC-OTHPRP-RMV-UNPR-ST
CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58
YTD 41,982.33 0.00 0.00 0.00 0.00 41,982.33
410 10308
DIT-UTIL INC-OTH-ELEC-ST
CM 71,968.50 0.00 0.00 0.00 0.00 71,968.50
YTD 657,789.73 0.00 0.00 0.00 0.00 657,789.73
410 11100
DIT-UTIL INC-OTH-NON-PROP-FED
CM 457,981.44 0.00 0.00 0.00 0.00 457,981.44
YTD 4,185,934.59 0.00 0.00 0.00 0.00 4,185,934.59
410 20160
DIT-OTH INC&DED-ST-OFFSET
CM 13.97 0.00 0.00 0.00 0.00 13.97
YTD 194.96 0.00 0.00 0.00 0.00 194.96
410 *** TOTAL CM 5,075,741.74 0.00 0.00 0.00 0.00 5,075,741.74
YTD 23,096,092.44 0.00 0.00 0.00 0.00 23096092.44
TOTAL 410 00000
CM 5,075,741.74 0.00 0.00 0.00 0.00 5,075,741.74
YTD 23,096,092.44 0.00 0.00 0.00 0.00 23096092.44
411 10031
DIT-OTH PRP-PRTCT-FD-CR
CM -601,261.88 0.00 0.00 0.00 0.00 -601,261.88
YTD -2,405,047.52 0.00 0.00 0.00 0.00 -2405047.52
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 125
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
411 10032
DIT-OTH PRP-PRTCT-ST-CR
CM -86,212.20 0.00 0.00 0.00 0.00 -86,212.20
YTD -344,848.80 0.00 0.00 0.00 0.00 -344,848.80
411 10041
DIT-AA PRP-RMVL-FD-CR
CM -66,790.08 0.00 0.00 0.00 0.00 -66,790.08
YTD -267,160.31 0.00 0.00 0.00 0.00 -267,160.31
411 10042
DIT-AA PRP-RMVL-ST-CR
CM -10,495.58 0.00 0.00 0.00 0.00 -10,495.58
YTD -41,982.33 0.00 0.00 0.00 0.00 -41,982.33
411 10153
DIT ST OFF PROP TD
CM -249,870.78 0.00 0.00 0.00 0.00 -249,870.78
YTD -1,128,953.57 0.00 0.00 0.00 0.00 -1128953.57
411 10184
DIT-CR-UTINC-OTHPRP-LF-UNPR-FD
CM -117,558.31 0.00 0.00 0.00 0.00 -117,558.31
YTD -470,233.24 0.00 0.00 0.00 0.00 -470,233.24
411 10185
DIT-CR-UTINC-OTHPRP-LF-UNPR-ST
CM -21,239.20 0.00 0.00 0.00 0.00 -21,239.20
YTD -84,956.80 0.00 0.00 0.00 0.00 -84,956.80
411 10186
DIT-CR-UTINC-OTHPRP-BS-UNPR-FD
CM -558,544.78 0.00 0.00 0.00 0.00 -558,544.78
YTD -2,234,179.12 0.00 0.00 0.00 0.00 -2234179.12
411 10187
DIT-CR-UTINC-OTHPRP-BS-UNPR-ST
CM -87,771.32 0.00 0.00 0.00 0.00 -87,771.32
YTD -351,085.28 0.00 0.00 0.00 0.00 -351,085.28
411 10188
DIT-REMOVAL UNPR-FED
CM -426,038.13 0.00 0.00 0.00 0.00 -426,038.13
YTD -1,704,152.52 0.00 0.00 0.00 0.00 -1704152.52
411 10189
DIT-REMOVAL UNPR-ST
CM -66,951.43 0.00 0.00 0.00 0.00 -66,951.43
YTD -267,805.72 0.00 0.00 0.00 0.00 -267,805.72
411 10307
DIT-CR,UTIL INC-OTH-ELEC-FED
CM -1,908,013.97 0.00 0.00 0.00 0.00 -1908013.97
YTD -8,887,726.52 0.00 0.00 0.00 0.00 -8887726.52
411 10483
FIN48 DEF TAX FED OFFSET - UTIL
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -12,895.90 0.00 0.00 0.00 0.00 -12,895.90
411 10484
FIN48 DEF TAX ST OFF-UTIL-CR
CM 0.00 0.00 0.00 0.00 0.00 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 126
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD -2,210.57 0.00 0.00 0.00 0.00 -2,210.57
411 12100
DIT-CR,UTIL INC-OTH-ELEC-FL
CM -299,830.77 0.00 0.00 0.00 0.00 -299,830.77
YTD -1,396,642.75 0.00 0.00 0.00 0.00 -1396642.75
411 20347
DIT-CR,OTH INC&DED-OTH-FED
CM -254.13 0.00 0.00 0.00 0.00 -254.13
YTD -3,544.78 0.00 0.00 0.00 0.00 -3,544.78
411 20348
DIT-CR,OTH INC&DED-OTH-ST
CM -39.93 0.00 0.00 0.00 0.00 -39.93
YTD -557.04 0.00 0.00 0.00 0.00 -557.04
411 *** TOTAL CM -4,500,872.49 0.00 0.00 0.00 0.00 -4500872.49
YTD -19,603,982.77 0.00 0.00 0.00 0.00 -19603982.77
TOTAL 411 00000
CM -4,500,872.49 0.00 0.00 0.00 0.00 -4500872.49
YTD -19,603,982.77 0.00 0.00 0.00 0.00 -19603982.77
411 10117
ARO ACCR. EXP. STEAM PRODUCTION
CM 44,858.08 0.00 0.00 0.00 0.00 44,858.08
YTD 178,302.89 0.00 0.00 0.00 0.00 178,302.89
411 10447
ARO ACCR. EXP. OTHER PRODUCTION
CM 4,752.85 0.00 0.00 0.00 0.00 4,752.85
YTD 18,855.63 0.00 0.00 0.00 0.00 18,855.63
411 10557
ARO ACCR. EXP. TRANSMISSION
CM 268.27 0.00 0.00 0.00 0.00 268.27
YTD 1,065.78 0.00 0.00 0.00 0.00 1,065.78
411 10667
ARO ACCR. EXP. DISTRIBUTION
CM 1,100.29 0.00 0.00 0.00 0.00 1,100.29
YTD 4,371.51 0.00 0.00 0.00 0.00 4,371.51
411 10777
ARO ACCR. EXP. GENERAL PLANT
CM 4,212.34 0.00 0.00 0.00 0.00 4,212.34
YTD 16,735.61 0.00 0.00 0.00 0.00 16,735.61
411 *** TOTAL CM 55,191.83 0.00 0.00 0.00 0.00 55,191.83
YTD 219,331.42 0.00 0.00 0.00 0.00 219,331.42
TOTAL 411 10000
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 127
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 55,191.83 0.00 0.00 0.00 0.00 55,191.83
YTD 219,331.42 0.00 0.00 0.00 0.00 219,331.42
411 40420
ITC ADJ-ELEC-AM INV TX FD 10%
CM -128,287.00 0.00 0.00 0.00 0.00 -128,287.00
YTD -513,148.00 0.00 0.00 0.00 0.00 -513,148.00
411 40422
ITC ADJ,UTIL OPER-ELEC-4%
CM -363.00 0.00 0.00 0.00 0.00 -363.00
YTD -1,452.00 0.00 0.00 0.00 0.00 -1,452.00
411 65100
GAINS FROM DISP OF UTIL PLT
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -5,956.50 0.00 0.00 0.00 0.00 -5,956.50
411 80000
GAIN FROM DISPOSITION OF ALLOW
CM -9,792.89 0.00 0.00 0.00 0.00 -9,792.89
YTD -28,976.04 0.00 0.00 0.00 0.00 -28,976.04
411 *** TOTAL CM -138,442.89 0.00 0.00 0.00 0.00 -138,442.89
YTD -549,532.54 0.00 0.00 0.00 0.00 -549,532.54
TOTAL 411 20000
CM -138,442.89 0.00 0.00 0.00 0.00 -138,442.89
YTD -549,532.54 0.00 0.00 0.00 0.00 -549,532.54
415 00001
MJC REV-SURGE PRODUCTS
CM -104,001.36 0.00 0.00 0.00 0.00 -104,001.36
YTD -415,822.02 0.00 0.00 0.00 0.00 -415,822.02
415 00002
MJC MISC REV-SURGE PRODUCTS
CM -474.81 0.00 0.00 0.00 0.00 -474.81
YTD -1,943.28 0.00 0.00 0.00 0.00 -1,943.28
415 *** TOTAL CM -104,476.17 0.00 0.00 0.00 0.00 -104,476.17
YTD -417,765.30 0.00 0.00 0.00 0.00 -417,765.30
TOTAL 415 00000
CM -104,476.17 0.00 0.00 0.00 0.00 -104,476.17
YTD -417,765.30 0.00 0.00 0.00 0.00 -417,765.30
416 00001
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 128
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
MJC EXP-SURGE PRODUCTS
CM 11,669.95 3,995.12 0.00 0.00 1,510.76 6,164.07
YTD 46,886.22 16,302.24 0.00 0.00 9,942.53 20,641.45
416 00003
MJC EXP-SURGE PRODUCTS-DEPR
CM 28,268.32 0.00 0.00 0.00 0.00 28,268.32
YTD 112,849.48 0.00 0.00 0.00 0.00 112,849.48
416 00005
MJC EXP-SURGE PRODUCTS-CLAIMS
CM 247.50 0.00 0.00 0.00 247.50 0.00
YTD 1,132.50 0.00 0.00 0.00 247.50 885.00
416 00009
MJC EXP-SURGE PRODUCTS
CM 6,625.00 0.00 0.00 0.00 6,750.00 -125.00
YTD 26,515.78 0.00 0.00 0.00 23,890.78 2,625.00
416 *** TOTAL CM 46,810.77 3,995.12 0.00 0.00 8,508.26 34,307.39
YTD 187,383.98 16,302.24 0.00 0.00 34,080.81 137,000.93
TOTAL 416 00000
CM 46,810.77 3,995.12 0.00 0.00 8,508.26 34,307.39
YTD 187,383.98 16,302.24 0.00 0.00 34,080.81 137,000.93
418 00031
NONOP RENT INC-DEPR & AMORT
CM 1,921.80 0.00 0.00 0.00 0.00 1,921.80
YTD 6,047.12 0.00 0.00 0.00 0.00 6,047.12
418 10105
EQTY EARN SUB DEF STK TRST
CM -9,919.05 0.00 0.00 0.00 0.00 -9,919.05
YTD -74,324.06 0.00 0.00 0.00 0.00 -74,324.06
418 11700
EQTY EARN SUB DEF CASH TRST
CM 53.66 0.00 0.00 0.00 0.00 53.66
YTD -15.08 0.00 0.00 0.00 0.00 -15.08
418 11800
EQTY EARN SUB DEF - CHG IN CTRL TRST
CM 939.49 0.00 0.00 0.00 0.00 939.49
YTD -3,354.22 0.00 0.00 0.00 0.00 -3,354.22
418 *** TOTAL CM -7,004.10 0.00 0.00 0.00 0.00 -7,004.10
YTD -71,646.24 0.00 0.00 0.00 0.00 -71,646.24
TOTAL 418 00000
CM -7,004.10 0.00 0.00 0.00 0.00 -7,004.10
YTD -71,646.24 0.00 0.00 0.00 0.00 -71,646.24
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 129
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
419 00001
INT&DIV INC-INT
CM -649.64 0.00 0.00 0.00 0.00 -649.64
YTD -2,531.21 0.00 0.00 0.00 0.00 -2,531.21
419 00015
INT&DIV INC-INT-FC UND RECOV
CM -1,622.51 0.00 0.00 0.00 0.00 -1,622.51
YTD -5,063.84 0.00 0.00 0.00 0.00 -5,063.84
419 00018
INT&DIV INC-INT-INC TAX REV
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -7,435.00 0.00 0.00 0.00 0.00 -7,435.00
419 00032
INT&DIV INC-INT-PROP INS FUND
CM -7,227.25 0.00 0.00 0.00 0.00 -7,227.25
YTD -8,275.48 0.00 0.00 0.00 0.00 -8,275.48
419 00044
INT&DIV INC-INT-UPS-JEA
CM -129.69 0.00 0.00 0.00 0.00 -129.69
YTD -433.80 0.00 0.00 0.00 0.00 -433.80
419 00046
INT&DIV INC-INT-UPS-FPL
CM -877.76 0.00 0.00 0.00 0.00 -877.76
YTD -2,740.17 0.00 0.00 0.00 0.00 -2,740.17
419 00050
INT&DIV INC-INT-UPS-FPC
CM -396.20 0.00 0.00 0.00 0.00 -396.20
YTD -1,262.29 0.00 0.00 0.00 0.00 -1,262.29
419 01955
INT&DIV INC-INT-WHSL FPU FUEL
CM -74.36 0.00 0.00 0.00 0.00 -74.36
YTD -38.83 0.00 0.00 0.00 0.00 -38.83
419 10000
AFUDC-OTHER FUNDS
CM -540,163.81 0.00 0.00 0.00 0.00 -540,163.81
YTD -1,925,240.94 0.00 0.00 0.00 0.00 -1925240.94
419 *** TOTAL CM -551,141.22 0.00 0.00 0.00 0.00 -551,141.22
YTD -1,953,021.56 0.00 0.00 0.00 0.00 -1953021.56
TOTAL 419 00000
CM -551,141.22 0.00 0.00 0.00 0.00 -551,141.22
YTD -1,953,021.56 0.00 0.00 0.00 0.00 -1953021.56
421 00000
MISC NONOPERATING INCOME
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 130
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -8.47 0.00 0.00 0.00 0.00 -8.47
421 00055
MIS NONOP INC-NONHDG GAIN-ELEC
CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24
YTD 6,952.52 0.00 0.00 0.00 0.00 6,952.52
421 *** TOTAL CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24
YTD 6,944.05 0.00 0.00 0.00 0.00 6,944.05
TOTAL 421 00000
CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24
YTD 6,944.05 0.00 0.00 0.00 0.00 6,944.05
425 00100
MISCELLANEOUS A
CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00
YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00
425 *** TOTAL CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00
YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00
TOTAL 425 00000
CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00
YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00
426 10000
DONATIONS - OTHER
CM 35,373.06 0.00 0.00 0.00 35,849.50 -476.44
YTD 115,508.46 0.00 0.00 0.00 126,192.21 -10,683.75
426 30000
PENALTIES
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 31,094.60 0.00 0.00 0.00 36,927.95 -5,833.35
426 40000
EXP CIVIC,POLTCL&RELAT ACT
CM 94,808.02 12,482.85 0.00 0.00 24,998.02 57,327.15
YTD 523,886.75 51,821.21 0.00 0.00 262,318.44 209,747.10
426 40200
EXP CIVIC&POLITICAL-PAC
CM 2,319.56 138.12 0.00 0.00 2,554.74 -373.30
YTD 7,492.67 2,597.96 0.00 0.00 4,136.05 758.66
426 50000
MISC NON-OP EXP
CM 18,467.75 0.00 0.00 0.00 0.00 18,467.75
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 131
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 126,258.50 0.00 0.00 0.00 1,195.05 125,063.45
426 50100
OTH DED-CIVIC&SCL CLB DUES
CM 7,875.95 0.00 0.00 0.00 3,718.86 4,157.09
YTD 27,878.90 0.00 0.00 0.00 15,653.08 12,225.82
426 50750
OTH DED-GOODCENTS SLS
CM 2,576.00 3,181.36 0.00 0.00 123.73 -729.09
YTD 15,381.46 12,711.91 0.00 0.00 254.00 2,415.55
426 50786
OTH DED-FAS133-LOSS-ELEC-SEC
CM 1,380.07 0.00 0.00 0.00 0.00 1,380.07
YTD 1,126.97 0.00 0.00 0.00 0.00 1,126.97
426 *** TOTAL CM 162,800.41 15,802.33 0.00 0.00 67,244.85 79,753.23
YTD 848,628.31 67,131.08 0.00 0.00 446,676.78 334,820.45
TOTAL 426 00000
CM 162,800.41 15,802.33 0.00 0.00 67,244.85 79,753.23
YTD 848,628.31 67,131.08 0.00 0.00 446,676.78 334,820.45
427 00450
ECSAMBIA COUNTY PCB 5.625% 2022
CM 173,437.50 0.00 0.00 0.00 0.00 173,437.50
YTD 693,750.00 0.00 0.00 0.00 0.00 693,750.00
427 00452
VAR INT PCB
CM 870.99 0.00 0.00 0.00 0.00 870.99
YTD 2,803.64 0.00 0.00 0.00 0.00 2,803.64
427 00453
COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN
CM 183,750.00 0.00 0.00 0.00 0.00 183,750.00
YTD 735,000.00 0.00 0.00 0.00 0.00 735,000.00
427 00455
FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS)
CM 52,000.00 0.00 0.00 0.00 0.00 52,000.00
YTD 208,000.00 0.00 0.00 0.00 0.00 208,000.00
427 00456
COUNTY AUCTION RATE PCB - $32.550 - ESCAMBIA COUNT
CM 40,687.50 0.00 0.00 0.00 0.00 40,687.50
YTD 162,750.00 0.00 0.00 0.00 0.00 162,750.00
427 00457
COUNTY AUCTION RATE PCB - $29.075 - JACKSON COUNTY
CM 145,375.00 0.00 0.00 0.00 0.00 145,375.00
YTD 581,500.00 0.00 0.00 0.00 0.00 581,500.00
427 00458
PCB-ESCAMBIA-$65M-2039
CM 102,465.25 0.00 0.00 0.00 0.00 102,465.25
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 132
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 386,840.26 0.00 0.00 0.00 0.00 386,840.26
427 00459
PCB ESCAMBIA-VAR%-$65M-2039
CM 16,161.86 0.00 0.00 0.00 0.00 16,161.86
YTD 47,715.12 0.00 0.00 0.00 0.00 47,715.12
427 *** TOTAL CM 714,748.10 0.00 0.00 0.00 0.00 714,748.10
YTD 2,818,359.02 0.00 0.00 0.00 0.00 2,818,359.02
TOTAL 427 00400
CM 714,748.10 0.00 0.00 0.00 0.00 714,748.10
YTD 2,818,359.02 0.00 0.00 0.00 0.00 2,818,359.02
427 00721
$60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC
CM 244,717.00 0.00 0.00 0.00 0.00 244,717.00
YTD 978,868.00 0.00 0.00 0.00 0.00 978,868.00
427 00722
$60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33
CM 262,500.00 0.00 0.00 0.00 0.00 262,500.00
YTD 1,050,000.00 0.00 0.00 0.00 0.00 1,050,000.00
427 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/
CM 191,666.67 0.00 0.00 0.00 0.00 191,666.67
YTD 766,666.67 0.00 0.00 0.00 0.00 766,666.67
427 00749
SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033
CM 291,059.84 0.00 0.00 0.00 0.00 291,059.84
YTD 1,162,481.29 0.00 0.00 0.00 0.00 1,162,481.29
427 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
CM 171,354.16 0.00 0.00 0.00 0.00 171,354.16
YTD 685,416.66 0.00 0.00 0.00 0.00 685,416.66
427 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
CM 306,250.00 0.00 0.00 0.00 0.00 306,250.00
YTD 1,225,000.00 0.00 0.00 0.00 0.00 1,225,000.00
427 00756
$60MM 5.65% SENIOR UNSECURED NOTE DUE 2035
CM 282,500.00 0.00 0.00 0.00 0.00 282,500.00
YTD 1,130,000.00 0.00 0.00 0.00 0.00 1,130,000.00
427 00758
$110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016
CM 530,822.33 0.00 0.00 0.00 0.00 530,822.33
YTD 2,123,289.32 0.00 0.00 0.00 0.00 2,123,289.32
427 00759
$85MM SR NOTE SERIES 2007A
CM 392,666.67 0.00 0.00 0.00 0.00 392,666.67
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 133
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 1,570,666.68 0.00 0.00 0.00 0.00 1,570,666.68
427 00761
INTLTDBT-VAR%/$110M/2011
CM 108,812.50 0.00 0.00 0.00 0.00 108,812.50
YTD 438,381.73 0.00 0.00 0.00 0.00 438,381.73
427 00763
INT $140M SER 2009A FLOAT RATE SR NOTE DUE 6/2010
CM 45,244.50 0.00 0.00 0.00 0.00 45,244.50
YTD 168,254.17 0.00 0.00 0.00 0.00 168,254.17
427 00860
INT LTD-SN-4.75%-$175M-APR2020
CM 383,186.72 0.00 0.00 0.00 0.00 383,186.72
YTD 383,186.72 0.00 0.00 0.00 0.00 383,186.72
427 *** TOTAL CM 3,210,780.39 0.00 0.00 0.00 0.00 3,210,780.39
YTD 11,682,211.24 0.00 0.00 0.00 0.00 11682211.24
TOTAL 427 00500
CM 3,210,780.39 0.00 0.00 0.00 0.00 3,210,780.39
YTD 11,682,211.24 0.00 0.00 0.00 0.00 11682211.24
428 00450
DISC PCB ESC-$37M-07/2022
CM 5,355.51 0.00 0.00 0.00 0.00 5,355.51
YTD 21,422.04 0.00 0.00 0.00 0.00 21,422.04
428 00452
3RD VAR INT PCB
CM 179.72 0.00 0.00 0.00 0.00 179.72
YTD 718.88 0.00 0.00 0.00 0.00 718.88
428 00453
COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN
CM 4,870.93 0.00 0.00 0.00 0.00 4,870.93
YTD 19,483.72 0.00 0.00 0.00 0.00 19,483.72
428 00455
FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS)
CM 2,836.24 0.00 0.00 0.00 0.00 2,836.24
YTD 11,344.96 0.00 0.00 0.00 0.00 11,344.96
428 00456
ESCAMBIA COUNTY AUCTION RATE PCB - $32.550
CM 3,132.30 0.00 0.00 0.00 0.00 3,132.30
YTD 12,529.20 0.00 0.00 0.00 0.00 12,529.20
428 00457
JACKSON COUNTY AUCTION RATE PCB - $29.075
CM 6,203.84 0.00 0.00 0.00 0.00 6,203.84
YTD 24,815.36 0.00 0.00 0.00 0.00 24,815.36
428 00458
DISC PCB ESC-$65M-2039
CM 1,775.52 0.00 0.00 0.00 0.00 1,775.52
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 134
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 7,102.08 0.00 0.00 0.00 0.00 7,102.08
428 00459
DISC PCB ESC-VAR%-$65M-2039
CM 1,748.44 0.00 0.00 0.00 0.00 1,748.44
YTD 6,993.76 0.00 0.00 0.00 0.00 6,993.76
428 00721
$60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC
CM 5,441.39 0.00 0.00 0.00 0.00 5,441.39
YTD 21,765.56 0.00 0.00 0.00 0.00 21,765.56
428 00722
$60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33
CM 8,662.67 0.00 0.00 0.00 0.00 8,662.67
YTD 34,650.68 0.00 0.00 0.00 0.00 34,650.68
428 00723
40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/
CM 5,975.03 0.00 0.00 0.00 0.00 5,975.03
YTD 23,900.12 0.00 0.00 0.00 0.00 23,900.12
428 00749
SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033
CM 10,980.89 0.00 0.00 0.00 0.00 10,980.89
YTD 41,504.56 0.00 0.00 0.00 0.00 41,504.56
428 00753
$35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044
CM 2,592.66 0.00 0.00 0.00 0.00 2,592.66
YTD 10,370.64 0.00 0.00 0.00 0.00 10,370.64
428 00754
$75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014
CM 5,921.46 0.00 0.00 0.00 0.00 5,921.46
YTD 23,685.84 0.00 0.00 0.00 0.00 23,685.84
428 00756
$60MM 5.65% SENIOR UNSECURED NOTE DUE 2035
CM 2,725.19 0.00 0.00 0.00 0.00 2,725.19
YTD 10,900.76 0.00 0.00 0.00 0.00 10,900.76
428 00758
$110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016
CM 8,233.32 0.00 0.00 0.00 0.00 8,233.32
YTD 32,933.28 0.00 0.00 0.00 0.00 32,933.28
428 00759
$85MM SR NOTE SERIES 2007A
CM 6,627.89 0.00 0.00 0.00 0.00 6,627.89
YTD 26,511.56 0.00 0.00 0.00 0.00 26,511.56
428 00761
AMORT OF DEBT EXPENSE - $110M LLOYDS
CM 3,079.52 0.00 0.00 0.00 0.00 3,079.52
YTD 12,318.08 0.00 0.00 0.00 0.00 12,318.08
428 00763
AMORT DEBT DISC&EXP-$140M SER 2009A FLOAT RT SR NOTE 06/2010
CM 46,419.60 0.00 0.00 0.00 0.00 46,419.60
YTD 185,678.40 0.00 0.00 0.00 0.00 185,678.40
428 00860
DISC SN-4.75%-$175M-APR2020
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 135
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 6,155.20 0.00 0.00 0.00 0.00 6,155.20
YTD 6,155.20 0.00 0.00 0.00 0.00 6,155.20
428 *** TOTAL CM 138,917.32 0.00 0.00 0.00 0.00 138,917.32
YTD 534,784.68 0.00 0.00 0.00 0.00 534,784.68
TOTAL 428 00000
CM 138,917.32 0.00 0.00 0.00 0.00 138,917.32
YTD 534,784.68 0.00 0.00 0.00 0.00 534,784.68
428 01029
PCB-E-8.25/2017
CM 5,452.97 0.00 0.00 0.00 0.00 5,452.97
YTD 21,811.88 0.00 0.00 0.00 0.00 21,811.88
428 01030
AMOR LOSS 15.0%
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 20,219.00 0.00 0.00 0.00 0.00 20,219.00
428 01033
PCB 6.75% 2022
CM 714.34 0.00 0.00 0.00 0.00 714.34
YTD 2,857.36 0.00 0.00 0.00 0.00 2,857.36
428 01034
PCB 6.75% 2022
CM 961.12 0.00 0.00 0.00 0.00 961.12
YTD 3,844.48 0.00 0.00 0.00 0.00 3,844.48
428 01039
AMOR LOSS 12.6%
CM 6,279.14 0.00 0.00 0.00 0.00 6,279.14
YTD 25,116.56 0.00 0.00 0.00 0.00 25,116.56
428 01040
AMOR LOSS 11.5%
CM 4,597.67 0.00 0.00 0.00 0.00 4,597.67
YTD 18,390.68 0.00 0.00 0.00 0.00 18,390.68
428 01042
AM LOSS 10.125%
CM 14,121.68 0.00 0.00 0.00 0.00 14,121.68
YTD 56,486.72 0.00 0.00 0.00 0.00 56,486.72
428 01049
AM L 10.0% 2013
CM 4,270.92 0.00 0.00 0.00 0.00 4,270.92
YTD 17,083.68 0.00 0.00 0.00 0.00 17,083.68
428 01056
AM L 10.5% 2014
CM 6,072.64 0.00 0.00 0.00 0.00 6,072.64
YTD 24,290.56 0.00 0.00 0.00 0.00 24,290.56
428 01057
AM L 7-1/8 2021
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 136
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 3,104.72 0.00 0.00 0.00 0.00 3,104.72
YTD 12,418.88 0.00 0.00 0.00 0.00 12,418.88
428 01059
AM L 8.75% 2021
CM 12,633.41 0.00 0.00 0.00 0.00 12,633.41
YTD 50,533.64 0.00 0.00 0.00 0.00 50,533.64
428 01061
AM L 6.20% JACKSON COUNTY PCB DUE 2023
CM 1,244.72 0.00 0.00 0.00 0.00 1,244.72
YTD 4,978.88 0.00 0.00 0.00 0.00 4,978.88
428 01062
AM L 6.30% MONROE COUNTY PCB DUE 2024
CM 1,628.16 0.00 0.00 0.00 0.00 1,628.16
YTD 6,512.64 0.00 0.00 0.00 0.00 6,512.64
428 01063
AM L - VARIABLE RATE MONROE COUNTY PCB DUE 2024
CM 733.04 0.00 0.00 0.00 0.00 733.04
YTD 2,932.16 0.00 0.00 0.00 0.00 2,932.16
428 01065
AM L - CAPITAL TRUST I DUE 2037 - 7.625%
CM 2,941.75 0.00 0.00 0.00 0.00 2,941.75
YTD 11,767.00 0.00 0.00 0.00 0.00 11,767.00
428 01066
AMORT OF LOSS 6% SR NOTE DUE 1/30/2012
CM 10,723.47 0.00 0.00 0.00 0.00 10,723.47
YTD 42,893.88 0.00 0.00 0.00 0.00 42,893.88
428 01067
AMORT OF LOSS 7.5% JR SUB NOTE DUE 6/30/2037
CM 1,542.27 0.00 0.00 0.00 0.00 1,542.27
YTD 6,169.08 0.00 0.00 0.00 0.00 6,169.08
428 01068
5.80% SERIES PCB AMORT LOSS ON REACQ DEBT
CM 2,109.41 0.00 0.00 0.00 0.00 2,109.41
YTD 8,437.64 0.00 0.00 0.00 0.00 8,437.64
428 01069
5.70% SERIES JACKSON CNTY PCB AMORT LOSS ON REACQ
CM 896.28 0.00 0.00 0.00 0.00 896.28
YTD 3,585.12 0.00 0.00 0.00 0.00 3,585.12
428 01070
5.50% SERIES JACKSON CNTY PCB AMORT LOSS ON REACQ
CM 1,537.59 0.00 0.00 0.00 0.00 1,537.59
YTD 6,150.36 0.00 0.00 0.00 0.00 6,150.36
428 01072
AMORT LOSS ON REACQ OF 6.70% SR INSURED NOTE DUE 6
CM 3,392.74 0.00 0.00 0.00 0.00 3,392.74
YTD 13,570.96 0.00 0.00 0.00 0.00 13,570.96
428 01073
AMORTIZED LOSS 7% CAPITAL TRUST II DUE 2037
CM 3,306.53 0.00 0.00 0.00 0.00 3,306.53
YTD 13,226.12 0.00 0.00 0.00 0.00 13,226.12
428 01074
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 137
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
AMORT OF LOSS ON 6.10% SR INSURED NOTE DUE 9/30/20
CM 10,455.06 0.00 0.00 0.00 0.00 10,455.06
YTD 41,820.24 0.00 0.00 0.00 0.00 41,820.24
428 01075
AMORTIZATION OF LOSS ON 6-7/8% FMB DUE 2026
CM 8,211.79 0.00 0.00 0.00 0.00 8,211.79
YTD 32,847.16 0.00 0.00 0.00 0.00 32,847.16
428 01076
AMORTIZATION OF LOSS ON 7-3/8% CAPITAL TRUST III D
CM 2,397.20 0.00 0.00 0.00 0.00 2,397.20
YTD 9,588.80 0.00 0.00 0.00 0.00 9,588.80
428 01077
AMORTIZATION OF LOSS ON CAPITAL TRUST IV DUE 11/30
CM 1,276.26 0.00 0.00 0.00 0.00 1,276.26
YTD 5,105.04 0.00 0.00 0.00 0.00 5,105.04
428 01078
AMORTIZED LOSS ON REACQ OF $39M VAR RATE PCB ESC CNTY
CM 3,621.06 0.00 0.00 0.00 0.00 3,621.06
YTD 14,484.24 0.00 0.00 0.00 0.00 14,484.24
428 *** TOTAL CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94
YTD 477,122.76 0.00 0.00 0.00 0.00 477,122.76
TOTAL 428 00100
CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94
YTD 477,122.76 0.00 0.00 0.00 0.00 477,122.76
431 00000
OTHER INTEREST EXPENSE
CM -746.69 0.00 0.00 0.00 0.00 -746.69
YTD 9,800.29 0.00 0.00 0.00 4,393.18 5,407.11
431 00034
OTH INT EXP-UPS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 930.12 0.00 0.00 0.00 0.00 930.12
431 00100
OTH INT EXP-CUST DEPOSITS
CM 184,434.15 0.00 0.00 0.00 0.00 184,434.15
YTD 690,891.82 0.00 0.00 0.00 0.00 690,891.82
431 00200
OTH INT EXP-NOTE PAYABLE
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 29,581.48 0.00 0.00 0.00 0.00 29,581.48
431 00250
OTH INT EXP-COMM PAPER PROG
CM 6,028.27 0.00 0.00 0.00 0.00 6,028.27
YTD 36,689.19 0.00 0.00 0.00 0.00 36,689.19
431 00481
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 138
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
OTH INT EXP-FIN 48-FED
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 11,009.00 0.00 0.00 0.00 0.00 11,009.00
431 00482
OTH INT EXP-FIN 48-ST
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 4,671.00 0.00 0.00 0.00 0.00 4,671.00
431 00996
OTH INT EXP-ECR OVER/UNDER
CM 1,578.03 0.00 0.00 0.00 0.00 1,578.03
YTD 7,040.04 0.00 0.00 0.00 0.00 7,040.04
431 00997
OTH INT EXP-ECCR OVER RECOV
CM 575.11 0.00 0.00 0.00 0.00 575.11
YTD 1,082.69 0.00 0.00 0.00 0.00 1,082.69
431 00999
OTH INT EXP-PPCCR OVER RECOV
CM 1,987.00 0.00 0.00 0.00 0.00 1,987.00
YTD 5,008.00 0.00 0.00 0.00 0.00 5,008.00
431 01953
OTH INT EXP-WHSL BLNTSTWN-FUEL
CM 4.36 0.00 0.00 0.00 0.00 4.36
YTD 30.46 0.00 0.00 0.00 0.00 30.46
431 01954
OTH INT EXP-WHSL BLNTSTWN-ENV
CM 0.83 0.00 0.00 0.00 0.00 0.83
YTD 7.50 0.00 0.00 0.00 0.00 7.50
431 01956
OTH INT EXP-WHSL FPU-ENV
CM 21.01 0.00 0.00 0.00 0.00 21.01
YTD 114.93 0.00 0.00 0.00 0.00 114.93
431 *** TOTAL CM 193,882.07 0.00 0.00 0.00 0.00 193,882.07
YTD 796,856.52 0.00 0.00 0.00 4,393.18 792,463.34
TOTAL 431 00000
CM 193,882.07 0.00 0.00 0.00 0.00 193,882.07
YTD 796,856.52 0.00 0.00 0.00 4,393.18 792,463.34
432 00000
AFUDC-CR-BORROWED FUNDS
CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47
YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56
432 *** TOTAL CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47
YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 139
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
TOTAL 432 00000
CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47
YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56
437 00016
DIV DEC-PRFD STK 6.0%-FPC
CM 825,000.00 0.00 0.00 0.00 0.00 825,000.00
YTD 1,650,000.00 0.00 0.00 0.00 0.00 1,650,000.00
437 00017
DIV DEC-PRFD STK 6.5%-FPC
CM 725,625.00 0.00 0.00 0.00 0.00 725,625.00
YTD 1,451,250.00 0.00 0.00 0.00 0.00 1,451,250.00
437 00910
PREFERENCE DIVIDENDS DECLARED-CONTRA
CM -516,875.00 0.00 0.00 0.00 0.00 -516,875.00
YTD -2,067,500.00 0.00 0.00 0.00 0.00 -2067500.00
437 43131
PREFERENCE DIVIDENDS ACCRUED
CM 516,875.00 0.00 0.00 0.00 0.00 516,875.00
YTD 2,067,500.00 0.00 0.00 0.00 0.00 2,067,500.00
437 *** TOTAL CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00
YTD 3,101,250.00 0.00 0.00 0.00 0.00 3,101,250.00
TOTAL 437 00000
CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00
YTD 3,101,250.00 0.00 0.00 0.00 0.00 3,101,250.00
438 00000
DIVIDENDS DECLARED-COMMON STK
CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00
YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00
438 *** TOTAL CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00
YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00
TOTAL 438 00000
CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00
YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00
TOTAL OTHER INCOME/DEDUCTS
OTHER INCOME/DEDUCTS BEG YR BL 0.00
CM 50,851,516.57 19,797.45 0.00 0.00 75,753.11 50755966.01
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 140
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OTHER INCOME/DEDUCTS
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 157,361,255.43 83,433.32 0.00 0.00 485,650.77 156792171.34
END BAL 157,361,255.43
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 141
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
440 00090
RES ACCRUED REV
CM 2,668,851.00 0.00 0.00 0.00 0.00 2,668,851.00
YTD 9,715,076.00 0.00 0.00 0.00 0.00 9,715,076.00
440 00100
BILLED RS BASE
CM -38,034,700.40 0.00 0.00 0.00 0.00 -38034700.40
YTD -209,332,417.26 0.00 0.00 0.00 0.00 -209332417.3
440 00140
BILLD RSVP BASE
CM -1,208,003.50 0.00 0.00 0.00 0.00 -1208003.50
YTD -6,431,292.09 0.00 0.00 0.00 0.00 -6431292.09
440 00146
BILLD RSVP PARTICIPATION
CM -43,561.34 0.00 0.00 0.00 0.00 -43,561.34
YTD -174,052.19 0.00 0.00 0.00 0.00 -174,052.19
440 00147
BILLD RSVP ECCR CREDIT
CM -11,560.77 0.00 0.00 0.00 0.00 -11,560.77
YTD -63,376.82 0.00 0.00 0.00 0.00 -63,376.82
440 00150
RESIDENTIAL SERVICE - "FLAT BILL"
CM -1,298,110.48 0.00 0.00 0.00 0.00 -1298110.48
YTD -5,222,168.02 0.00 0.00 0.00 0.00 -5222168.02
440 00170
BILLED OS2 BASE
CM -319,539.56 0.00 0.00 0.00 0.00 -319,539.56
YTD -1,288,211.33 0.00 0.00 0.00 0.00 -1288211.33
440 00600
RESIDENTIAL FLATBILL
CM 129,844.55 0.00 0.00 0.00 0.00 129,844.55
YTD 194,203.91 0.00 0.00 0.00 0.00 194,203.91
440 00990
BLD RS-ILG-BASE
CM -7,972.38 0.00 0.00 0.00 0.00 -7,972.38
YTD -21,077.39 0.00 0.00 0.00 0.00 -21,077.39
440 *** TOTAL CM -38,124,752.88 0.00 0.00 0.00 0.00 -38124752.88
YTD -212,623,315.19 0.00 0.00 0.00 0.00 -212623315.2
TOTAL 400 00440
CM -38,124,752.88 0.00 0.00 0.00 0.00 -38124752.88
YTD -212,623,315.19 0.00 0.00 0.00 0.00 -212623315.2
442 00100
BILLED GS BASE
CM -2,508,685.60 0.00 0.00 0.00 0.00 -2508685.60
YTD -12,497,811.51 0.00 0.00 0.00 0.00 -12497811.51
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 142
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
442 00130
COMMERCIAL - GENERAL SERVICES - NON DEMAND - TIME
CM -226,980.27 0.00 0.00 0.00 0.00 -226,980.27
YTD -1,002,344.46 0.00 0.00 0.00 0.00 -1002344.46
442 00140
BILLED GSD BASE
CM -19,664,315.03 0.00 0.00 0.00 0.00 -19664315.03
YTD -83,485,250.18 0.00 0.00 0.00 0.00 -83485250.18
442 00150
COMMERCIAL SERVICE - "FLAT BILL"
CM -33,306.77 0.00 0.00 0.00 0.00 -33,306.77
YTD -139,717.61 0.00 0.00 0.00 0.00 -139,717.61
442 00160
BILLD GSDT BASE
CM -167,961.16 0.00 0.00 0.00 0.00 -167,961.16
YTD -757,793.11 0.00 0.00 0.00 0.00 -757,793.11
442 00224
COM ACCRUED REV
CM -2,035,116.00 0.00 0.00 0.00 0.00 -2035116.00
YTD 3,991,366.00 0.00 0.00 0.00 0.00 3,991,366.00
442 00300
BILLED LP BASE
CM -3,518,857.37 0.00 0.00 0.00 0.00 -3518857.37
YTD -13,624,851.33 0.00 0.00 0.00 0.00 -13624851.33
442 00320
BILLED LPT BASE
CM -3,088,127.06 0.00 0.00 0.00 0.00 -3088127.06
YTD -12,451,523.10 0.00 0.00 0.00 0.00 -12451523.10
442 00400
BILLED RTP BASE
CM -471,760.45 0.00 0.00 0.00 0.00 -471,760.45
YTD -1,744,849.19 0.00 0.00 0.00 0.00 -1744849.19
442 00600
COMMERCIAL FLATBILL
CM 6,660.82 0.00 0.00 0.00 0.00 6,660.82
YTD 4,459.85 0.00 0.00 0.00 0.00 4,459.85
442 00700
BILLED OS2 BASE
CM -778,109.76 0.00 0.00 0.00 0.00 -778,109.76
YTD -3,129,047.09 0.00 0.00 0.00 0.00 -3129047.09
442 00720
BIL OS2BLB BASE
CM -44,266.61 0.00 0.00 0.00 0.00 -44,266.61
YTD -178,611.46 0.00 0.00 0.00 0.00 -178,611.46
442 00740
BILLED OS3 BASE
CM -359,523.65 0.00 0.00 0.00 0.00 -359,523.65
YTD -1,443,819.49 0.00 0.00 0.00 0.00 -1443819.49
442 00990
BLD CM-ILG-BASE
CM -482.99 0.00 0.00 0.00 0.00 -482.99
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 143
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD -596.09 0.00 0.00 0.00 0.00 -596.09
442 *** TOTAL CM -32,890,831.90 0.00 0.00 0.00 0.00 -32890831.90
YTD -126,460,388.77 0.00 0.00 0.00 0.00 -126460388.8
TOTAL 400 00442
CM -32,890,831.90 0.00 0.00 0.00 0.00 -32890831.90
YTD -126,460,388.77 0.00 0.00 0.00 0.00 -126460388.8
442 00290
IND ACCRUED REV
CM -1,000,081.00 0.00 0.00 0.00 0.00 -1000081.00
YTD -412,608.00 0.00 0.00 0.00 0.00 -412,608.00
442 01100
BILLED GS BASE
CM -2,372.26 0.00 0.00 0.00 0.00 -2,372.26
YTD -14,941.52 0.00 0.00 0.00 0.00 -14,941.52
442 01130
INDUSTRIAL - GENERAL SERVICES - NON DEMAND - TIME
CM -3,180.12 0.00 0.00 0.00 0.00 -3,180.12
YTD -10,469.04 0.00 0.00 0.00 0.00 -10,469.04
442 01140
BILLED GSD BASE
CM -534,824.50 0.00 0.00 0.00 0.00 -534,824.50
YTD -2,176,816.74 0.00 0.00 0.00 0.00 -2176816.74
442 01160
BILLD GSDT BASE
CM -19,723.35 0.00 0.00 0.00 0.00 -19,723.35
YTD -67,302.59 0.00 0.00 0.00 0.00 -67,302.59
442 01300
BILLED LP BASE
CM -807,528.13 0.00 0.00 0.00 0.00 -807,528.13
YTD -3,216,519.92 0.00 0.00 0.00 0.00 -3216519.92
442 01320
BILLED LPT BASE
CM -5,036,611.85 0.00 0.00 0.00 0.00 -5036611.85
YTD -20,208,469.12 0.00 0.00 0.00 0.00 -20208469.12
442 01400
BILLED RTP BASE
CM -4,593,460.48 0.00 0.00 0.00 0.00 -4593460.48
YTD -18,384,803.04 0.00 0.00 0.00 0.00 -18384803.04
442 01420
CSA BASE
CM -289,904.44 0.00 0.00 0.00 0.00 -289,904.44
YTD -1,172,055.52 0.00 0.00 0.00 0.00 -1172055.52
442 01500
BLD SBS1PE BASE
CM -89,913.21 0.00 0.00 0.00 0.00 -89,913.21
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 144
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD -386,681.67 0.00 0.00 0.00 0.00 -386,681.67
442 01520
BLD SBS1BT BASE
CM -25,211.50 0.00 0.00 0.00 0.00 -25,211.50
YTD -107,561.81 0.00 0.00 0.00 0.00 -107,561.81
442 01700
BILLED OS2 BASE
CM -9,226.99 0.00 0.00 0.00 0.00 -9,226.99
YTD -38,416.85 0.00 0.00 0.00 0.00 -38,416.85
442 01740
BILLED OS3 BASE
CM -2.12 0.00 0.00 0.00 0.00 -2.12
YTD -8.48 0.00 0.00 0.00 0.00 -8.48
442 *** TOTAL CM -12,412,039.95 0.00 0.00 0.00 0.00 -12412039.95
YTD -46,196,654.30 0.00 0.00 0.00 0.00 -46196654.30
TOTAL 400 00443
CM -12,412,039.95 0.00 0.00 0.00 0.00 -12412039.95
YTD -46,196,654.30 0.00 0.00 0.00 0.00 -46196654.30
444 00100
STREET LGT BASE
CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54
YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02
444 *** TOTAL CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54
YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02
TOTAL 400 00444
CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54
YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02
447 02100
ASSOC-NTR-ENRG-GENL
CM -8,206,390.24 0.00 0.00 0.00 0.00 -8206390.24
YTD -17,389,193.85 0.00 0.00 0.00 0.00 -17389193.85
447 02200
ASSOC-NTR-CAPACITY
CM -12,997.00 0.00 0.00 0.00 0.00 -12,997.00
YTD -329,394.00 0.00 0.00 0.00 0.00 -329,394.00
447 02290
ANTRC-OATT-P2P-F-SC GEN
CM -1,255.81 0.00 0.00 0.00 0.00 -1,255.81
YTD -9,639.41 0.00 0.00 0.00 0.00 -9,639.41
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 145
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
447 02291
ANTRC-OATT-P2P-NF-SC GEN
CM -1,057.27 0.00 0.00 0.00 0.00 -1,057.27
YTD -8,657.39 0.00 0.00 0.00 0.00 -8,657.39
447 02293
ANTRC-OATT-ANCIL-P2P-SC GEN
CM -330.32 0.00 0.00 0.00 0.00 -330.32
YTD -1,768.01 0.00 0.00 0.00 0.00 -1,768.01
447 02294
ANTRC-OATT-ANCIL-P2P-NF-SC GEN
CM -105.97 0.00 0.00 0.00 0.00 -105.97
YTD -938.28 0.00 0.00 0.00 0.00 -938.28
447 02297
ANTRC-OATT-FERC-ATTK-P2P-F-SCG
CM -54.01 0.00 0.00 0.00 0.00 -54.01
YTD -179.28 0.00 0.00 0.00 0.00 -179.28
447 02298
ANTRC-OATT-FERC-ATTK-P2P-NFSCG
CM -11.11 0.00 0.00 0.00 0.00 -11.11
YTD -98.22 0.00 0.00 0.00 0.00 -98.22
447 03100
NON-ASSOC-TR-ENRG-GENL
CM -1,713,437.39 0.00 0.00 0.00 0.00 -1713437.39
YTD -8,454,991.63 0.00 0.00 0.00 0.00 -8454991.63
447 03200
NON-ASSOC-TR-CAPACITY
CM -921,937.25 0.00 0.00 0.00 0.00 -921,937.25
YTD -3,687,749.00 0.00 0.00 0.00 0.00 -3687749.00
447 04100
NON-ASSOC-NTR-ENRG-GENL
CM -2,527,909.90 0.00 0.00 0.00 0.00 -2527909.90
YTD -13,954,215.00 0.00 0.00 0.00 0.00 -13954215.00
447 04200
NON-ASSOC-NTR-CAPACITY
CM -2,484,492.85 0.00 0.00 0.00 0.00 -2484492.85
YTD -9,301,560.17 0.00 0.00 0.00 0.00 -9301560.17
447 04301
NANTR-GIS-ANCL-OTH-ENERGY FCR
CM -264.03 0.00 0.00 0.00 0.00 -264.03
YTD -12,439.82 0.00 0.00 0.00 0.00 -12,439.82
447 *** TOTAL CM -15,870,243.15 0.00 0.00 0.00 0.00 -15870243.15
YTD -53,150,824.06 0.00 0.00 0.00 0.00 -53150824.06
TOTAL 400 00447
CM -15,870,243.15 0.00 0.00 0.00 0.00 -15870243.15
YTD -53,150,824.06 0.00 0.00 0.00 0.00 -53150824.06
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 146
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
449 10300
PROV RATE REFUND-OATT
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00
449 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00
TOTAL 400 00449
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00
451 00008
MISC SVC REV-FRANCH FEE
CM -2,652,622.84 0.00 0.00 0.00 0.00 -2652622.84
YTD -12,494,057.57 0.00 0.00 0.00 0.00 -12494057.57
451 00012
MISC SVC REV-INSPCT&INVSTG
CM -4,098.16 0.00 0.00 0.00 0.00 -4,098.16
YTD -12,743.74 0.00 0.00 0.00 0.00 -12,743.74
451 00023
MISC SVC REV-RECONNECT FEE
CM -233,039.64 0.00 0.00 0.00 0.00 -233,039.64
YTD -939,923.88 0.00 0.00 0.00 0.00 -939,923.88
451 00028
MISC SVC REV-RETURN CHK FEES
CM -23,716.83 0.00 0.00 0.00 0.00 -23,716.83
YTD -97,868.50 0.00 0.00 0.00 0.00 -97,868.50
451 00030
MISC SVC REV-TEMP SVC INT&REM
CM 11,394.83 0.00 0.00 0.00 0.00 11,394.83
YTD 21,466.93 0.00 0.00 0.00 0.00 21,466.93
451 00033
MISC SVC REV-RESTORE
CM -90,451.09 0.00 0.00 0.00 0.00 -90,451.09
YTD -251,734.21 0.00 0.00 0.00 0.00 -251,734.21
451 00034
MISC SVC REV-RESTORE-AFTHRS
CM -10,160.00 0.00 0.00 0.00 0.00 -10,160.00
YTD -27,186.16 0.00 0.00 0.00 0.00 -27,186.16
451 00035
MISC SVC REV-RESTORE-POINT SVC
CM -4,370.00 0.00 0.00 0.00 0.00 -4,370.00
YTD -12,260.51 0.00 0.00 0.00 0.00 -12,260.51
451 00080
MISC SVC REV-CONNECT FEE
CM -8,424.00 0.00 0.00 0.00 0.00 -8,424.00
YTD -32,482.56 0.00 0.00 0.00 0.00 -32,482.56
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 147
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
451 00090
MISC SVC REV-COLLECT FEE
CM -9,182.12 0.00 0.00 0.00 0.00 -9,182.12
YTD -27,229.12 0.00 0.00 0.00 0.00 -27,229.12
451 *** TOTAL CM -3,024,669.85 0.00 0.00 0.00 0.00 -3024669.85
YTD -13,874,019.32 0.00 0.00 0.00 0.00 -13874019.32
TOTAL 400 00451
CM -3,024,669.85 0.00 0.00 0.00 0.00 -3024669.85
YTD -13,874,019.32 0.00 0.00 0.00 0.00 -13874019.32
454 00100
POLE ATTACHMENT
CM -183,790.96 0.00 0.00 0.00 0.00 -183,790.96
YTD -740,807.22 0.00 0.00 0.00 0.00 -740,807.22
454 00200
EQUIPMENT RENTA
CM -142,244.42 0.00 0.00 0.00 0.00 -142,244.42
YTD -569,369.18 0.00 0.00 0.00 0.00 -569,369.18
454 00203
RENT GOOD CENTS SURGE PROTECT
CM -25,498.85 0.00 0.00 0.00 0.00 -25,498.85
YTD -102,431.86 0.00 0.00 0.00 0.00 -102,431.86
454 00410
RENT ELEC PROP-MCROWV FBR OPTC
CM -54,204.00 0.00 0.00 0.00 0.00 -54,204.00
YTD -216,816.00 0.00 0.00 0.00 0.00 -216,816.00
454 00900
RENT-ELECTRIC PROPERTY-MISCELL
CM -39,260.16 0.00 0.00 0.00 0.00 -39,260.16
YTD -138,083.53 0.00 0.00 0.00 0.00 -138,083.53
454 *** TOTAL CM -444,998.39 0.00 0.00 0.00 0.00 -444,998.39
YTD -1,767,507.79 0.00 0.00 0.00 0.00 -1767507.79
TOTAL 400 00454
CM -444,998.39 0.00 0.00 0.00 0.00 -444,998.39
YTD -1,767,507.79 0.00 0.00 0.00 0.00 -1767507.79
456 00000
OTHER ELECTRIC REVENUES
CM -704,792.35 0.00 0.00 0.00 0.00 -704,792.35
YTD -1,286,826.36 0.00 0.00 0.00 0.00 -1286826.36
456 00907
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 148
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
OTH ELEC REV-NET METER APP FEE
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -477.00 0.00 0.00 0.00 0.00 -477.00
456 00946
OTH ELEC REV-P&L SALE OF GAS
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -956,657.69 0.00 0.00 0.00 0.00 -956,657.69
456 00947
OTHER-FUEL CLAU
CM 944,802.36 0.00 0.00 0.00 0.00 944,802.36
YTD -6,006,641.39 0.00 0.00 0.00 0.00 -6006641.39
456 00948
OTHER-CONS CLAU
CM -84,986.50 0.00 0.00 0.00 0.00 -84,986.50
YTD 246,942.06 0.00 0.00 0.00 0.00 246,942.06
456 00949
OTHER-CAPA CLAU
CM 2,076,388.00 0.00 0.00 0.00 0.00 2,076,388.00
YTD 10,381,298.00 0.00 0.00 0.00 0.00 10381298.00
456 00951
OTHER-ECR CLAUSE
CM -1,150,042.86 0.00 0.00 0.00 0.00 -1150042.86
YTD -3,669,913.39 0.00 0.00 0.00 0.00 -3669913.39
456 01953
OTH ELEC REV-WHSL B-FUEL
CM 234.78 0.00 0.00 0.00 0.00 234.78
YTD -27,707.77 0.00 0.00 0.00 0.00 -27,707.77
456 01954
OTH ELEC REV-WHSL B-ENVIR
CM -4,580.57 0.00 0.00 0.00 0.00 -4,580.57
YTD -15,916.89 0.00 0.00 0.00 0.00 -15,916.89
456 01955
OTH ELEC REV-WHSL FPU-FUEL
CM 53,282.38 0.00 0.00 0.00 0.00 53,282.38
YTD 32,833.75 0.00 0.00 0.00 0.00 32,833.75
456 01956
OTH ELEC REV-WHSL FPU-ENVIR
CM -37,310.53 0.00 0.00 0.00 0.00 -37,310.53
YTD -128,913.82 0.00 0.00 0.00 0.00 -128,913.82
456 12068
ANTR-TRANS-INTERCONN-ADMIN-SPC
CM -2,508.80 0.00 0.00 0.00 0.00 -2,508.80
YTD -10,035.20 0.00 0.00 0.00 0.00 -10,035.20
456 13011
NATR-OATT-REACTIVE-CONTRA
CM 5,952.59 0.00 0.00 0.00 0.00 5,952.59
YTD 16,924.24 0.00 0.00 0.00 0.00 16,924.24
456 13100
NON-ASSOC-TR-ENRG-GENL
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -10,055.37 0.00 0.00 0.00 0.00 -10,055.37
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 149
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
456 14020
NANTR-OATT-ANCIL-P2P-F-OTH
CM -6,839.10 0.00 0.00 0.00 0.00 -6,839.10
YTD -29,839.07 0.00 0.00 0.00 0.00 -29,839.07
456 14022
NANTR-OATT-ANCIL-P2P-NF-OTH
CM -1,280.48 0.00 0.00 0.00 0.00 -1,280.48
YTD -8,276.58 0.00 0.00 0.00 0.00 -8,276.58
456 14024
NANTR-OATT-ANCIL-NTWKSVC-OTH
CM -42,799.90 0.00 0.00 0.00 0.00 -42,799.90
YTD -184,172.20 0.00 0.00 0.00 0.00 -184,172.20
456 14030
NANTR-OATT-DIST-NTWKSVC-OTH
CM -85,777.91 0.00 0.00 0.00 0.00 -85,777.91
YTD -343,111.64 0.00 0.00 0.00 0.00 -343,111.64
456 14040
NANTR-OATT-FERC-ATTK-P2P-F-OTH
CM -8,430.17 0.00 0.00 0.00 0.00 -8,430.17
YTD -10,928.83 0.00 0.00 0.00 0.00 -10,928.83
456 14041
NANTR-TRANS-ANCIL-SCHERER 4
CM -2,582.00 0.00 0.00 0.00 0.00 -2,582.00
YTD -10,328.00 0.00 0.00 0.00 0.00 -10,328.00
456 14042
NANTR-OATT-FERC-ATTK-P2P-NFOTH
CM -135.20 0.00 0.00 0.00 0.00 -135.20
YTD -989.56 0.00 0.00 0.00 0.00 -989.56
456 14044
NANTR-OATT-FERC-ATTK-NTWK-OTH
CM -3,834.13 0.00 0.00 0.00 0.00 -3,834.13
YTD -18,431.26 0.00 0.00 0.00 0.00 -18,431.26
456 14071
NANTR-TRANS-INTERCONNPCC-IPPS
CM -3,582.32 0.00 0.00 0.00 0.00 -3,582.32
YTD -14,329.28 0.00 0.00 0.00 0.00 -14,329.28
456 14080
NANTR-TRANS-MEAG-CONT SVC
CM -4,334.24 0.00 0.00 0.00 0.00 -4,334.24
YTD -19,666.15 0.00 0.00 0.00 0.00 -19,666.15
456 14094
NANTR-TRANS-GTC-SCH-SYSCON&DS
CM -13,757.85 0.00 0.00 0.00 0.00 -13,757.85
YTD -54,806.98 0.00 0.00 0.00 0.00 -54,806.98
456 14200
NON-ASSOC-NTR-CAPACITY
CM -9,686.30 0.00 0.00 0.00 0.00 -9,686.30
YTD -36,431.13 0.00 0.00 0.00 0.00 -36,431.13
456 14210
NANTRC-OATT-P2P-F-OTH
CM -38,404.91 0.00 0.00 0.00 0.00 -38,404.91
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 150
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPERATING REVENUES
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD -178,846.55 0.00 0.00 0.00 0.00 -178,846.55
456 14212
NANTRC-OATT-P2P-NF-OTH
CM -11,802.29 0.00 0.00 0.00 0.00 -11,802.29
YTD -71,789.12 0.00 0.00 0.00 0.00 -71,789.12
456 14214
NANTRC-OATT-NETWORK-SVC-OTHER
CM -335,508.71 0.00 0.00 0.00 0.00 -335,508.71
YTD -1,357,674.73 0.00 0.00 0.00 0.00 -1357674.73
456 *** TOTAL CM 527,682.99 0.00 0.00 0.00 0.00 527,682.99
YTD -3,774,767.91 0.00 0.00 0.00 0.00 -3774767.91
TOTAL 400 00456
CM 527,682.99 0.00 0.00 0.00 0.00 527,682.99
YTD -3,774,767.91 0.00 0.00 0.00 0.00 -3774767.91
TOTAL OPERATING REVENUES
OPERATING REVENUES BEG YR BL 0.00
CM -102,590,209.67 0.00 0.00 0.00 0.00 -102590209.7
YTD -459,328,861.36 0.00 0.00 0.00 0.00 -459328861.4
END BAL -459,328,861.36
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 151
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
500 00000
OPER,SPVSN&ENGR
CM 675,464.14 79,390.94 0.00 0.00 23,014.38 573,058.82
YTD 3,054,214.20 351,299.93 0.00 0.00 50,836.79 2,652,077.48
500 *** TOTAL CM 675,464.14 79,390.94 0.00 0.00 23,014.38 573,058.82
YTD 3,054,214.20 351,299.93 0.00 0.00 50,836.79 2,652,077.48
501 00000
STM-FUEL-OTHER
CM 147,402.15 7,307.50 0.00 0.00 0.00 140,094.65
YTD 677,422.11 7,307.50 0.00 -0.00 4,992.00 665,122.61
501 00001
COAL
CM 26,262,546.62 0.00 0.00 0.00 0.00 26262546.62
YTD 147,914,241.19 0.00 0.00 0.00 0.00 147914241.19
501 00002
LIGHTER OIL
CM 180,078.43 0.00 0.00 0.00 0.00 180,078.43
YTD 582,606.25 0.00 0.00 0.00 0.00 582,606.25
501 00003
NATURAL GAS
CM 151,273.82 0.00 0.00 0.00 0.00 151,273.82
YTD 1,310,467.46 0.00 0.00 0.00 0.00 1,310,467.46
501 00011
COAL HANDLING
CM 99,956.69 61,924.65 0.00 0.00 18,653.02 19,379.02
YTD 696,854.48 237,236.60 0.00 135.02 69,663.31 389,819.55
501 00012
OIL HANDLING
CM 2,188.60 0.00 0.00 0.00 0.00 2,188.60
YTD 11,432.58 0.00 0.00 0.00 0.00 11,432.58
501 00441
NON RECOVERABLE FUEL HANDLING OTHER
CM 24,757.93 0.00 0.00 0.00 12,739.38 12,018.55
YTD 48,878.95 0.00 0.00 0.00 59,497.75 -10,618.80
501 00464
STM-FUEL-ASH DISPOSAL EXP
CM 68,450.50 0.00 0.00 0.00 49,259.65 19,190.85
YTD 239,993.71 0.00 0.00 0.00 217,037.67 22,956.04
501 00465
STM-FUEL-ASH DISPOS SLS-CONTRA
CM 27,908.54 0.00 0.00 0.00 0.00 27,908.54
YTD 32,389.64 0.00 0.00 0.00 0.00 32,389.64
501 *** TOTAL CM 26,964,563.28 69,232.15 0.00 0.00 80,652.05 26814679.08
YTD 151,514,286.37 244,544.10 0.00 135.02 351,190.73 150918416.52
502 00000
STEAM EXPENSES
CM 395,973.60 326,357.31 0.00 0.00 13,268.47 56,347.82
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 152
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 1,791,018.68 1,505,538.24 0.00 955.85 37,596.18 246,928.41
502 00116
ECRC-STM-STM EXP-SODIUM INJECT
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 16,605.79 0.00 0.00 0.00 0.00 16,605.79
502 00119
ECRC-STM-STM EXP-SCR (AMMONIA)
CM 17,581.28 0.00 0.00 0.00 39,169.18 -21,587.90
YTD 228,810.20 0.00 0.00 0.00 211,157.97 17,652.23
502 00121
ECRC-STM-STM EXP-SNCR CHEM
CM 126,667.37 3,263.52 0.00 0.00 118,155.11 5,248.74
YTD 832,766.36 17,075.91 0.00 0.00 808,253.84 7,436.61
502 00122
ECRC-STM-STM EXP-CHEM-SCRUBBER
CM 301,639.88 0.00 0.00 0.00 295,988.26 5,651.62
YTD 2,138,063.49 0.00 0.00 0.00 2,078,237.61 59,825.88
502 *** TOTAL CM 841,862.13 329,620.83 0.00 0.00 466,581.02 45,660.28
YTD 5,007,264.52 1,522,614.15 0.00 955.85 3,135,245.60 348,448.92
505 00000
ELECTRIC EXPENS
CM 263,564.06 131,356.56 0.00 1,539.49 70,345.91 60,322.10
YTD 1,199,977.70 640,191.21 0.00 4,500.54 259,967.00 295,318.95
505 *** TOTAL CM 263,564.06 131,356.56 0.00 1,539.49 70,345.91 60,322.10
YTD 1,199,977.70 640,191.21 0.00 4,500.54 259,967.00 295,318.95
506 00000
MISC STM PWR EX
CM 848,283.74 305,329.41 0.00 835.88 289,860.39 252,258.06
YTD 3,875,545.45 1,125,363.92 0.00 110,050.25 834,164.18 1,805,967.10
506 00001
RESEARCH & DEVELOPMENT
CM 65,922.10 0.00 0.00 0.00 0.00 65,922.10
YTD -43,679.45 0.00 0.00 0.00 0.00 -43,679.45
506 00002
AIR QUALITY CONTROL
CM 188,548.59 6,671.15 0.00 0.00 3,364.63 178,512.81
YTD 926,543.81 26,952.39 0.00 0.00 6,683.27 892,908.15
506 00003
WATER QUALITY CONTROL
CM 37,472.61 17,300.41 0.00 0.00 2,139.33 18,032.87
YTD 121,450.46 69,504.62 0.00 0.00 7,826.16 44,119.68
506 00102
ECRC-STM-MISC STM-AIR EMISSION
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 590,130.00 0.00 0.00 0.00 590,130.00 0.00
506 00103
ECRC-STM-MISC STM PWR-TITLE V
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 153
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 6,301.20 6,158.70 0.00 0.00 142.50 0.00
YTD 24,808.60 24,120.56 0.00 0.00 3,604.04 -2,916.00
506 00105
ECRC-EMISSION MONITORING
CM 19,241.63 13,742.15 0.00 0.00 12,487.23 -6,987.75
YTD 80,805.63 54,063.41 0.00 0.00 25,265.27 1,476.95
506 00106
ECRC-STM-MISC STM-WATER QLTY
CM 174,035.34 5,965.73 0.00 0.00 110,762.17 57,307.44
YTD 270,395.36 23,417.77 0.00 0.00 156,991.96 89,985.63
506 00108
ECRC-STM-MISC STM-ST NPDES
CM 60.10 0.00 0.00 0.00 60.10 0.00
YTD 7,638.12 0.00 0.00 0.00 7,638.12 0.00
506 00109
ECRC-STM-MISC STM-LEAD&COPPER
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 3,528.51 0.00 0.00 0.00 3,528.51 0.00
506 00110
ECRC-STM-MISC STM-ENVIRO AUDIT
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 167.76 0.00 0.00 0.00 167.76 0.00
506 00111
ECRC-STM-MISC STM-SOLID&HAZARD
CM 26,354.01 9,944.78 0.00 32.93 20,270.10 -3,893.80
YTD 89,846.79 39,459.26 0.00 439.70 53,457.95 -3,510.12
506 00112
ECRC-STM-MISC STM-STORAGE TANK
CM 1,631.42 371.70 0.00 0.00 1,259.72 0.00
YTD 7,393.53 1,486.91 0.00 0.00 17,525.63 -11,619.01
506 00114
ECRC-STM-ASH POND
CM -19,919.09 0.00 0.00 0.00 0.00 -19,919.09
YTD 60,033.82 0.00 0.00 0.00 69,145.00 -9,111.18
506 00115
ECRC-STM-MERCURY EMISSIONS
CM 625.00 0.00 0.00 0.00 625.00 0.00
YTD 5,350.00 0.00 0.00 0.00 5,350.00 0.00
506 00121
ECRC-STM-CRST SNCR EMISS MONT
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 27,146.49 0.00 0.00 0.00 0.00 27,146.49
506 00122
ECRC-STM-MISC OPER-SCRUBBER
CM 5,030.47 422.42 0.00 0.00 4,608.05 0.00
YTD 6,380.47 422.42 0.00 0.00 5,958.05 0.00
506 00128
ECRC-STM-MACT AIR POLLUTANT
CM 4,247.39 0.00 0.00 0.00 1,468.28 2,779.11
YTD 19,328.37 0.00 0.00 0.00 2,466.65 16,861.72
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 154
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
506 *** TOTAL CM 1,357,834.51 365,906.45 0.00 868.81 447,047.50 544,011.75
YTD 6,072,813.72 1,364,791.26 0.00 110,489.95 1,789,902.55 2,807,629.96
509 00000
ALLOWANCES-EMISSION
CM -137,365.57 0.00 0.00 0.00 0.00 -137,365.57
YTD 1,093,231.14 0.00 0.00 0.00 0.00 1,093,231.14
509 00140
ANNUAL NOX
CM 347,502.66 0.00 0.00 0.00 0.00 347,502.66
YTD 3,559,245.16 0.00 0.00 0.00 0.00 3,559,245.16
509 *** TOTAL CM 210,137.09 0.00 0.00 0.00 0.00 210,137.09
YTD 4,652,476.30 0.00 0.00 0.00 0.00 4,652,476.30
TOTAL 401 00500
CM 30,313,425.21 975,506.93 0.00 2,408.30 1,087,640.86 28247869.12
YTD 171,501,032.81 4,123,440.65 0.00 116,081.36 5,587,142.67 161674368.13
510 00000
STM-MAINT ENG & SUPV
CM 548,637.33 260,578.14 0.00 0.00 6,698.26 281,360.93
YTD 2,400,228.37 945,535.62 0.00 0.00 29,640.69 1,425,052.06
510 *** TOTAL CM 548,637.33 260,578.14 0.00 0.00 6,698.26 281,360.93
YTD 2,400,228.37 945,535.62 0.00 0.00 29,640.69 1,425,052.06
511 00000
MAINT-STRUCTURE
CM 464,106.44 118,594.19 0.00 23,988.35 224,076.42 97,447.48
YTD 1,290,640.90 260,700.04 0.00 64,756.67 707,064.02 258,120.17
511 *** TOTAL CM 464,106.44 118,594.19 0.00 23,988.35 224,076.42 97,447.48
YTD 1,290,640.90 260,700.04 0.00 64,756.67 707,064.02 258,120.17
512 00000
MAINT-BOILR PLT
CM 1,852,996.04 353,188.41 0.00 191,038.55 697,222.92 611,546.16
YTD 8,063,600.44 1,342,971.22 0.00 631,313.81 2,906,762.02 3,182,553.39
512 00116
ECRC-STM-MAINT BOILER-SODIUM
CM 6,731.27 0.00 0.00 0.00 10,231.27 -3,500.00
YTD 13,211.91 0.00 0.00 0.00 37,287.70 -24,075.79
512 00119
ECRC-STM-MAINT BOILER-SCR
CM 123,171.64 5,885.09 0.00 -25,577.77 208,794.62 -65,930.30
YTD 239,723.05 16,120.49 0.00 -24,570.61 299,102.50 -50,929.33
512 00121
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 155
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
ECRC-STM-MAINT BOILER-SNCR
CM 18,669.04 8,696.29 0.00 0.00 9,972.75 0.00
YTD 45,702.77 28,772.61 0.00 64.14 19,366.02 -2,500.00
512 00122
ECRC-STM-MAINT BOILER-SCRUBBER
CM 221,591.61 90,761.65 0.00 6,368.45 191,766.07 -67,304.56
YTD 1,133,802.36 460,688.79 0.00 16,724.82 519,577.63 136,811.12
512 *** TOTAL CM 2,223,159.60 458,531.44 0.00 171,829.23 1,117,987.63 474,811.30
YTD 9,496,040.53 1,848,553.11 0.00 623,532.16 3,782,095.87 3,241,859.39
513 00000
MAINT-ELEC PLNT
CM 1,241,765.84 43,597.12 0.00 20,290.15 86,654.31 1,091,224.26
YTD 2,563,880.14 152,675.28 0.00 65,809.08 735,728.33 1,609,667.45
513 *** TOTAL CM 1,241,765.84 43,597.12 0.00 20,290.15 86,654.31 1,091,224.26
YTD 2,563,880.14 152,675.28 0.00 65,809.08 735,728.33 1,609,667.45
514 00000
MAINTENANCE-MISC STEAM PLANT
CM 282,862.54 46,215.89 0.00 42,164.77 125,888.63 68,593.25
YTD 898,130.05 129,371.21 0.00 130,003.21 364,753.62 274,002.01
514 00105
ECRC-STM-MAINT-EMISSION MNTR
CM 16,853.83 0.00 0.00 0.00 14,510.44 2,343.39
YTD 68,698.97 0.00 0.00 0.00 58,402.64 10,296.33
514 00122
ECRC-STM-MISC STEAM-SCRUBBER
CM 7,350.62 0.00 0.00 744.52 6,606.10 0.00
YTD 11,668.92 0.00 0.00 5,062.82 6,606.10 0.00
514 *** TOTAL CM 307,066.99 46,215.89 0.00 42,909.29 147,005.17 70,936.64
YTD 978,497.94 129,371.21 0.00 135,066.03 429,762.36 284,298.34
TOTAL 402 00500
CM 4,784,736.20 927,516.78 0.00 259,017.02 1,582,421.79 2,015,780.61
YTD 16,729,287.88 3,336,835.26 0.00 889,163.94 5,684,291.27 6,818,997.41
546 00000
OPRS SUPV & ENGINEERING
CM 52,620.57 30,086.30 0.00 0.00 0.00 22,534.27
YTD 306,424.61 222,641.93 0.00 0.00 0.00 83,782.68
546 *** TOTAL CM 52,620.57 30,086.30 0.00 0.00 0.00 22,534.27
YTD 306,424.61 222,641.93 0.00 0.00 0.00 83,782.68
547 00000
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 156
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
OTHER MISC FUEL EXPENSE
CM 52,133.92 0.00 0.00 0.00 28,251.41 23,882.51
YTD 191,218.64 0.00 0.00 0.00 43,821.43 147,397.21
547 00002
OTHER OIL
CM 17,328.09 0.00 0.00 0.00 0.00 17,328.09
YTD 226,851.59 0.00 0.00 0.00 0.00 226,851.59
547 00003
OTHER GAS
CM 17,355,841.02 0.00 0.00 0.00 0.00 17355841.02
YTD 34,866,195.69 0.00 0.00 0.00 0.00 34866195.69
547 00004
GAS HEDGING SETTLEMENT
CM 1,433,890.00 0.00 0.00 0.00 0.00 1,433,890.00
YTD 6,958,511.00 0.00 0.00 0.00 0.00 6,958,511.00
547 *** TOTAL CM 18,859,193.03 0.00 0.00 0.00 28,251.41 18830941.62
YTD 42,242,776.92 0.00 0.00 0.00 43,821.43 42198955.49
548 00000
OTHER GENERATION EXPENSES
CM 87,501.12 79,988.26 0.00 0.00 5,281.61 2,231.25
YTD 297,040.30 275,525.20 0.00 86.53 19,141.32 2,287.25
548 *** TOTAL CM 87,501.12 79,988.26 0.00 0.00 5,281.61 2,231.25
YTD 297,040.30 275,525.20 0.00 86.53 19,141.32 2,287.25
549 00000
OTHER MISC EXPENSES
CM 13,797.93 8,002.64 0.00 0.00 590.80 5,204.49
YTD 71,593.94 44,899.05 0.00 0.00 5,876.93 20,817.96
549 00105
ECRC-OPG-MISC OPG-EMISS MNTR
CM 35.80 0.00 0.00 0.00 35.80 0.00
YTD 230.57 0.00 0.00 0.00 230.57 0.00
549 *** TOTAL CM 13,833.73 8,002.64 0.00 0.00 626.60 5,204.49
YTD 71,824.51 44,899.05 0.00 0.00 6,107.50 20,817.96
TOTAL 401 00540
CM 19,013,148.45 118,077.20 0.00 0.00 34,159.62 18860911.63
YTD 42,918,066.34 543,066.18 0.00 86.53 69,070.25 42305843.38
551 00000
OTHER MTN SUPV & ENGINEERING
CM 22,441.68 249.63 0.00 0.00 87.00 22,105.05
YTD 98,828.19 249.63 0.00 0.00 1,317.70 97,260.86
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 157
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
551 *** TOTAL CM 22,441.68 249.63 0.00 0.00 87.00 22,105.05
YTD 98,828.19 249.63 0.00 0.00 1,317.70 97,260.86
552 00000
MTN OF OTHER POWER GEN STRUCTURES
CM 15,862.42 1,505.36 0.00 792.27 84,146.69 -70,581.90
YTD 47,870.72 5,868.29 0.00 848.10 111,736.23 -70,581.90
552 *** TOTAL CM 15,862.42 1,505.36 0.00 792.27 84,146.69 -70,581.90
YTD 47,870.72 5,868.29 0.00 848.10 111,736.23 -70,581.90
553 00000
MTN OF EQUIPMENT
CM 338,034.80 34,622.88 0.00 15,291.31 696,989.95 -408,869.34
YTD 5,008,249.34 845,684.69 0.00 84,976.60 3,819,151.45 258,436.60
553 *** TOTAL CM 338,034.80 34,622.88 0.00 15,291.31 696,989.95 -408,869.34
YTD 5,008,249.34 845,684.69 0.00 84,976.60 3,819,151.45 258,436.60
554 00000
MTN OF OTHER POWER PLANT
CM 35,362.32 1,303.16 0.00 0.00 36,501.16 -2,442.00
YTD 73,532.25 2,257.78 0.00 550.16 70,724.31 0.00
554 00105
ECRC-OPG-MAINT-EMISSION MNTR
CM 1,874.13 0.00 0.00 0.00 1,672.29 201.84
YTD 7,496.52 0.00 0.00 0.00 6,689.16 807.36
554 *** TOTAL CM 37,236.45 1,303.16 0.00 0.00 38,173.45 -2,240.16
YTD 81,028.77 2,257.78 0.00 550.16 77,413.47 807.36
TOTAL 402 00540
CM 413,575.35 37,681.03 0.00 16,083.58 819,397.09 -459,586.35
YTD 5,235,977.02 854,060.39 0.00 86,374.86 4,009,618.85 285,922.92
555 05100
ASSOC-ENRG-GENL
CM 7,669,471.47 0.00 0.00 0.00 0.00 7,669,471.47
YTD 17,783,363.48 0.00 0.00 0.00 0.00 17783363.48
555 05200
ASSOC-CAPACITY
CM 280,607.87 0.00 0.00 0.00 0.00 280,607.87
YTD 1,219,314.42 0.00 0.00 0.00 0.00 1,219,314.42
555 05300
ASSOC-ENRG-FCR
CM -5,667,413.08 0.00 0.00 0.00 0.00 -5667413.08
YTD 3,693,445.60 0.00 0.00 0.00 0.00 3,693,445.60
555 06100
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 158
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
NON-ASSOC-ENRG-GENL
CM 2,129,690.14 0.00 0.00 0.00 0.00 2,129,690.14
YTD 10,863,693.07 0.00 0.00 0.00 0.00 10863693.07
555 06200
NON-ASSOCIATE CAPACITY
CM 536,210.00 0.00 0.00 0.00 0.00 536,210.00
YTD 2,567,820.00 0.00 0.00 0.00 0.00 2,567,820.00
555 06300
NON-ASSOC-ENERGY-FCR
CM -398,075.62 0.00 0.00 0.00 778.66 -398,854.28
YTD -3,736,436.59 0.00 0.00 0.00 4,574.22 -3741010.81
555 06301
OATT-ANC-PUR PWR-OTH NA EN FCR
CM 1,122.06 0.00 0.00 0.00 0.00 1,122.06
YTD 8,467.27 0.00 0.00 0.00 0.00 8,467.27
555 *** TOTAL CM 4,551,612.84 0.00 0.00 0.00 778.66 4,550,834.18
YTD 32,399,667.25 0.00 0.00 0.00 4,574.22 32395093.03
556 00010
SYS & LOAD DISP
CM 115,245.94 1,259.27 0.00 0.00 35.73 113,950.94
YTD 470,577.59 4,772.76 0.00 0.00 102.46 465,702.37
556 *** TOTAL CM 115,245.94 1,259.27 0.00 0.00 35.73 113,950.94
YTD 470,577.59 4,772.76 0.00 0.00 102.46 465,702.37
557 00010
OTHER EXPENSES
CM 171,186.99 0.00 0.00 0.00 0.00 171,186.99
YTD 725,287.17 0.00 0.00 0.00 0.00 725,287.17
557 *** TOTAL CM 171,186.99 0.00 0.00 0.00 0.00 171,186.99
YTD 725,287.17 0.00 0.00 0.00 0.00 725,287.17
TOTAL 401 00550
CM 4,838,045.77 1,259.27 0.00 0.00 814.39 4,835,972.11
YTD 33,595,532.01 4,772.76 0.00 0.00 4,676.68 33586082.57
560 00000
TRNS-OPER ENG & SUPV
CM 89,367.70 43,481.13 0.00 0.00 3,560.70 42,325.87
YTD 358,024.77 154,069.31 0.00 0.00 6,571.52 197,383.94
560 *** TOTAL CM 89,367.70 43,481.13 0.00 0.00 3,560.70 42,325.87
YTD 358,024.77 154,069.31 0.00 0.00 6,571.52 197,383.94
561 10000
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 159
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
TRNS-LOAD DISPATCH-RELIAB
CM 8,043.49 0.00 0.00 0.00 0.00 8,043.49
YTD 34,177.62 0.00 0.00 0.00 0.00 34,177.62
561 20000
TRNS-LOAD DISP-MONITOR&OPER TRNS SYS
CM 195,727.87 99,207.49 0.00 0.00 2,830.77 93,689.61
YTD 787,328.44 369,874.55 0.00 111.22 14,886.63 402,456.04
561 30000
TRNS-LOAD DISPATCH-TRNS SVC&SCHED
CM 7,832.39 0.00 0.00 0.00 0.00 7,832.39
YTD 39,032.74 0.00 0.00 0.00 0.00 39,032.74
561 40000
SCHEDULING, SYSTEM CONTROL, AND DISPATCHING EXPENSES
CM 9,229.48 0.00 0.00 0.00 0.00 9,229.48
YTD 37,347.80 0.00 0.00 0.00 0.00 37,347.80
561 50000
TRNS-RELIAB PLNNG & STD DEVEL
CM 15,476.61 0.00 0.00 0.00 0.00 15,476.61
YTD 71,666.42 0.00 0.00 0.00 0.00 71,666.42
561 60000
TRNS-TRNS SVC STUDIES
CM 2,322.54 0.00 0.00 0.00 0.00 2,322.54
YTD 9,596.83 0.00 0.00 0.00 0.00 9,596.83
561 70000
GENERATION INTERCONNECTION STUDIES
CM 567.60 0.00 0.00 0.00 0.00 567.60
YTD 6,832.70 0.00 0.00 0.00 0.00 6,832.70
561 *** TOTAL CM 239,199.98 99,207.49 0.00 0.00 2,830.77 137,161.72
YTD 985,982.55 369,874.55 0.00 111.22 14,886.63 601,110.15
562 00000
TRNS-STATION EXPENSES
CM 3,254.48 2,382.37 0.00 0.00 392.16 479.95
YTD 14,080.06 9,646.10 0.00 0.00 1,959.45 2,474.51
562 *** TOTAL CM 3,254.48 2,382.37 0.00 0.00 392.16 479.95
YTD 14,080.06 9,646.10 0.00 0.00 1,959.45 2,474.51
563 00000
TRNS-OVERHEAD LINE EXPENSES
CM -1,728.85 0.00 0.00 -2,766.85 0.00 1,038.00
YTD 29,227.28 4,999.20 0.00 -1,142.31 19,070.08 6,300.31
563 00046
46 KV &UROUTINE
CM 966.11 558.20 0.00 0.00 0.00 407.91
YTD 966.11 558.20 0.00 0.00 0.00 407.91
563 00115
TRNS-O/H LN EXP-115KV
CM 4,311.95 1,564.28 0.00 0.00 5,953.39 -3,205.72
YTD 10,224.20 2,554.65 0.00 0.00 11,426.23 -3,756.68
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 160
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
563 00230
230 KV ROUTINE
CM 1,191.37 1,002.73 0.00 0.00 0.00 188.64
YTD 2,648.67 2,155.11 0.00 0.00 0.00 493.56
563 *** TOTAL CM 4,740.58 3,125.21 0.00 -2,766.85 5,953.39 -1,571.17
YTD 43,066.26 10,267.16 0.00 -1,142.31 30,496.31 3,445.10
565 00200
RECOVERABLE TRANSMISSION EXPENSE-ENERGY
CM 21,617.06 0.00 0.00 0.00 0.00 21,617.06
YTD 130,222.83 0.00 0.00 0.00 0.00 130,222.83
565 00940
TRNS-ELEC BY OTH-SELF USE ADJ
CM -11,441.89 0.00 0.00 0.00 0.00 -11,441.89
YTD -79,363.91 0.00 0.00 0.00 0.00 -79,363.91
565 *** TOTAL CM 10,175.17 0.00 0.00 0.00 0.00 10,175.17
YTD 50,858.92 0.00 0.00 0.00 0.00 50,858.92
566 00000
TRNS-MISC TRNS EXP
CM 87,693.72 11,374.26 0.00 0.00 14,048.31 62,271.15
YTD 366,152.96 33,018.78 0.00 0.00 68,122.69 265,011.49
566 *** TOTAL CM 87,693.72 11,374.26 0.00 0.00 14,048.31 62,271.15
YTD 366,152.96 33,018.78 0.00 0.00 68,122.69 265,011.49
567 00000
TRNS-RENT
CM 20,805.56 0.00 0.00 0.00 0.00 20,805.56
YTD 62,679.56 0.00 0.00 0.00 0.00 62,679.56
567 00119
TRNS-RENT-115KV LN & ABOVE
CM 196,379.00 0.00 0.00 0.00 0.00 196,379.00
YTD 785,516.00 0.00 0.00 0.00 0.00 785,516.00
567 *** TOTAL CM 217,184.56 0.00 0.00 0.00 0.00 217,184.56
YTD 848,195.56 0.00 0.00 0.00 0.00 848,195.56
TOTAL 401 00560
CM 651,616.19 159,570.46 0.00 -2,766.85 26,785.33 468,027.25
YTD 2,666,361.08 576,875.90 0.00 -1,031.09 122,036.60 1,968,479.67
568 00000
TRNS-MAINT ENG & SUPV
CM 50,661.50 33,545.50 0.00 0.00 2,776.54 14,339.46
YTD 191,349.35 125,804.01 0.00 0.00 7,610.27 57,935.07
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 161
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
568 *** TOTAL CM 50,661.50 33,545.50 0.00 0.00 2,776.54 14,339.46
YTD 191,349.35 125,804.01 0.00 0.00 7,610.27 57,935.07
569 00000
MAINTENANCE OF STRUCTURES
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 15.43 12.34 0.00 0.00 0.00 3.09
569 00207
ECRC-TRNS-GRNDWTR CONTM INVSTG
CM 11,294.16 4,639.62 0.00 0.00 0.00 6,654.54
YTD 39,945.17 18,327.17 0.00 0.00 6,269.58 15,348.42
569 10000
TRNS-MAINT OF PC HARDWARE
CM 21,938.51 0.00 0.00 0.00 0.00 21,938.51
YTD 31,895.58 0.00 0.00 0.00 0.00 31,895.58
569 20000
TRNS-MAINT OF PC SOFTWARE
CM 11,381.42 0.00 0.00 0.00 0.00 11,381.42
YTD 66,457.87 0.00 0.00 0.00 0.00 66,457.87
569 30000
TRNS-MAINT OF COMM EQUIP
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 389.95 0.00 0.00 0.00 389.95 0.00
569 *** TOTAL CM 44,614.09 4,639.62 0.00 0.00 0.00 39,974.47
YTD 138,704.00 18,339.51 0.00 0.00 6,659.53 113,704.96
570 00000
TRNS-MAINT OF STATION EQUIP
CM 61,266.36 23,981.32 0.00 2,557.65 10,169.86 24,557.53
YTD 281,045.26 84,357.22 0.00 8,340.49 45,604.80 142,742.75
570 *** TOTAL CM 61,266.36 23,981.32 0.00 2,557.65 10,169.86 24,557.53
YTD 281,045.26 84,357.22 0.00 8,340.49 45,604.80 142,742.75
571 00000
TRNS-MAINT O/H LN-OTHER
CM 2,975.52 0.00 0.00 0.00 538.26 2,437.26
YTD 13,021.23 0.00 0.00 0.00 712.43 12,308.80
571 00046
TRNS-MAINT O/H LN-46KV
CM 866.16 0.00 0.00 866.16 0.00 0.00
YTD 7,804.89 3,402.85 0.00 900.06 2,136.20 1,365.78
571 00115
TRNS-MAINT O/H LN-115KV
CM 68,329.77 1,079.47 0.00 0.00 67,212.49 37.81
YTD 169,488.14 7,827.22 0.00 2,082.11 169,031.58 -9,452.77
571 00230
TRNS-MAINT O/H LN-230KV
CM 399,254.85 3,126.73 0.00 5,939.65 519,532.35 -129,343.88
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 162
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 773,596.38 4,134.85 0.00 11,950.67 738,203.00 19,307.86
571 *** TOTAL CM 471,426.30 4,206.20 0.00 6,805.81 587,283.10 -126,868.81
YTD 963,910.64 15,364.92 0.00 14,932.84 910,083.21 23,529.67
572 00230
TRNS-MAINT U/G LN-230KV
CM 238.28 200.55 0.00 0.00 0.00 37.73
YTD 238.28 200.55 0.00 0.00 0.00 37.73
572 *** TOTAL CM 238.28 200.55 0.00 0.00 0.00 37.73
YTD 238.28 200.55 0.00 0.00 0.00 37.73
573 00000
TRNS-MAINT OF MISC TRNS PLANT
CM 10,118.68 5,383.02 0.00 0.00 20.00 4,715.66
YTD 36,799.11 21,579.09 0.00 0.00 125.00 15,095.02
573 *** TOTAL CM 10,118.68 5,383.02 0.00 0.00 20.00 4,715.66
YTD 36,799.11 21,579.09 0.00 0.00 125.00 15,095.02
TOTAL 402 00560
CM 638,325.21 71,956.21 0.00 9,363.46 600,249.50 -43,243.96
YTD 1,612,046.64 265,645.30 0.00 23,273.33 970,082.81 353,045.20
580 00000
DSTR OPER ENG & SUPV
CM 499,960.38 187,164.08 0.00 0.00 14,102.03 298,694.27
YTD 1,977,020.74 790,270.72 0.00 0.00 38,326.54 1,148,423.48
580 *** TOTAL CM 499,960.38 187,164.08 0.00 0.00 14,102.03 298,694.27
YTD 1,977,020.74 790,270.72 0.00 0.00 38,326.54 1,148,423.48
581 00000
DSTR-LOAD DISPATCH
CM 46,237.06 12,554.53 0.00 0.00 273.46 33,409.07
YTD 196,918.68 54,386.49 0.00 0.00 964.24 141,567.95
581 *** TOTAL CM 46,237.06 12,554.53 0.00 0.00 273.46 33,409.07
YTD 196,918.68 54,386.49 0.00 0.00 964.24 141,567.95
582 00000
DSTR-STATION EXPENSES
CM 12,980.35 11,244.52 0.00 0.00 1,269.99 465.84
YTD 50,842.35 46,736.24 0.00 0.00 2,193.31 1,912.80
582 *** TOTAL CM 12,980.35 11,244.52 0.00 0.00 1,269.99 465.84
YTD 50,842.35 46,736.24 0.00 0.00 2,193.31 1,912.80
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 163
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
583 00000
DSTR-OPER-OVERHEAD LINE EXPENSES
CM 189,010.77 72,570.53 0.00 1,947.95 8,392.61 106,099.68
YTD 816,267.64 378,049.97 0.00 2,795.48 20,215.04 415,207.15
583 00211
ECRC-DSTR-HAZ WST-EXCLD TRNFR
CM 16,284.98 1,578.38 0.00 0.00 9,706.60 5,000.00
YTD 28,108.24 6,313.80 0.00 0.00 34,837.64 -13,043.20
583 *** TOTAL CM 205,295.75 74,148.91 0.00 1,947.95 18,099.21 111,099.68
YTD 844,375.88 384,363.77 0.00 2,795.48 55,052.68 402,163.95
584 00000
DSTR-OPER-UNDERGROUND LINE EXPENSES
CM 79,746.90 18,250.71 0.00 1,053.02 41,697.35 18,745.82
YTD 254,662.97 77,902.09 0.00 1,800.45 134,606.52 40,353.91
584 *** TOTAL CM 79,746.90 18,250.71 0.00 1,053.02 41,697.35 18,745.82
YTD 254,662.97 77,902.09 0.00 1,800.45 134,606.52 40,353.91
585 00000
DSTR-OPER-STREET LIGHT & SIGNAL SYS EXP
CM 56,742.57 3,157.16 0.00 8,751.77 42,915.65 1,917.99
YTD 236,939.08 11,832.64 0.00 30,463.51 187,966.50 6,676.43
585 *** TOTAL CM 56,742.57 3,157.16 0.00 8,751.77 42,915.65 1,917.99
YTD 236,939.08 11,832.64 0.00 30,463.51 187,966.50 6,676.43
586 00000
DSTR-OPER-METER EXPENSES
CM 194,100.61 162,995.13 0.00 2,965.98 6,739.76 21,399.74
YTD 987,148.38 693,522.44 0.00 8,447.26 29,618.99 255,559.69
586 *** TOTAL CM 194,100.61 162,995.13 0.00 2,965.98 6,739.76 21,399.74
YTD 987,148.38 693,522.44 0.00 8,447.26 29,618.99 255,559.69
587 00000
DSTR-CUSTOMER INSTALLATION EXP
CM 59,352.59 49,821.49 0.00 0.00 1,844.06 7,687.04
YTD 238,035.53 199,647.84 0.00 0.00 4,415.19 33,972.50
587 *** TOTAL CM 59,352.59 49,821.49 0.00 0.00 1,844.06 7,687.04
YTD 238,035.53 199,647.84 0.00 0.00 4,415.19 33,972.50
588 00000
DSTR-MISC DSTR EXP
CM 262,988.82 44,858.42 0.00 2,154.85 74,506.50 141,469.05
YTD 886,355.07 155,661.46 0.00 8,662.65 154,975.75 567,055.21
588 00112
ECRC ABOVE GROUND FUEL STORAGE
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 164
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 257.50 0.00 0.00 0.00 257.50 0.00
YTD 1,516.01 0.00 0.00 0.00 1,516.01 0.00
588 *** TOTAL CM 263,246.32 44,858.42 0.00 2,154.85 74,764.00 141,469.05
YTD 887,871.08 155,661.46 0.00 8,662.65 156,491.76 567,055.21
TOTAL 401 00580
CM 1,417,662.53 564,194.95 0.00 16,873.57 201,705.51 634,888.50
YTD 5,673,814.69 2,414,323.69 0.00 52,169.35 609,635.73 2,597,685.92
590 00000
DSTR-MAINT ENG & SUPV
CM 301,983.80 162,268.76 0.00 0.00 12,833.03 126,882.01
YTD 1,126,837.07 674,324.32 0.00 0.00 29,305.78 423,206.97
590 *** TOTAL CM 301,983.80 162,268.76 0.00 0.00 12,833.03 126,882.01
YTD 1,126,837.07 674,324.32 0.00 0.00 29,305.78 423,206.97
591 00000
DSTR-MAINT OF STRUCTURES
CM 6,093.80 590.95 0.00 0.00 5,502.85 0.00
YTD 20,199.05 4,009.28 0.00 0.00 16,007.57 182.20
591 00207
ECRC-DSTR-GRNDWTR CONTM INVSTG
CM 100,184.77 15,520.77 0.00 0.00 40,108.28 44,555.72
YTD 366,747.38 64,719.59 0.00 0.00 128,800.85 173,226.94
591 *** TOTAL CM 106,278.57 16,111.72 0.00 0.00 45,611.13 44,555.72
YTD 386,946.43 68,728.87 0.00 0.00 144,808.42 173,409.14
592 00000
DSTR-MAINT OF STATION EQUIP
CM 95,296.64 31,251.68 0.00 3,441.87 43,832.58 16,770.51
YTD 387,133.46 139,858.52 0.00 22,600.58 142,187.23 82,487.13
592 *** TOTAL CM 95,296.64 31,251.68 0.00 3,441.87 43,832.58 16,770.51
YTD 387,133.46 139,858.52 0.00 22,600.58 142,187.23 82,487.13
593 00000
DSTR-MAINT OF OVERHEAD LINES
CM 1,851,647.41 134,898.26 0.00 -4,832.35 1,876,495.41 -154,913.91
YTD 5,065,539.37 621,808.18 0.00 -6,898.72 3,269,802.80 1,180,827.11
593 *** TOTAL CM 1,851,647.41 134,898.26 0.00 -4,832.35 1,876,495.41 -154,913.91
YTD 5,065,539.37 621,808.18 0.00 -6,898.72 3,269,802.80 1,180,827.11
594 00000
DSTR-MAINT OF UNDERGROUND LINES
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 165
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 84,877.47 32,486.77 0.00 3,122.66 20,194.95 29,073.09
YTD 537,679.08 200,810.46 0.00 48,464.42 126,930.69 161,473.51
594 *** TOTAL CM 84,877.47 32,486.77 0.00 3,122.66 20,194.95 29,073.09
YTD 537,679.08 200,810.46 0.00 48,464.42 126,930.69 161,473.51
595 00000
DSTR MAINT OF LINE TRANSFORMERS
CM 50,160.51 24,990.02 0.00 0.00 13,502.67 11,667.82
YTD 179,246.17 98,778.20 0.00 3,157.15 66,693.72 10,617.10
595 00211
ECRC-GEN SOLID & HAZRDOUS WSTE
CM 6,262.05 0.00 0.00 0.00 5,715.05 547.00
YTD 35,807.40 0.00 0.00 0.00 42,867.17 -7,059.77
595 *** TOTAL CM 56,422.56 24,990.02 0.00 0.00 19,217.72 12,214.82
YTD 215,053.57 98,778.20 0.00 3,157.15 109,560.89 3,557.33
596 00000
DSTR MAINT STREET LTG & SIGNAL SYS
CM 53,779.22 0.00 0.00 28,058.69 19,689.68 6,030.85
YTD 133,591.37 0.00 0.00 88,943.19 66,040.22 -21,392.04
596 *** TOTAL CM 53,779.22 0.00 0.00 28,058.69 19,689.68 6,030.85
YTD 133,591.37 0.00 0.00 88,943.19 66,040.22 -21,392.04
597 00000
DSTR-MAINT OF METERS
CM 16,391.80 7,138.84 0.00 7,148.75 698.57 1,405.64
YTD 48,316.58 29,103.56 0.00 8,515.78 4,875.42 5,821.82
597 *** TOTAL CM 16,391.80 7,138.84 0.00 7,148.75 698.57 1,405.64
YTD 48,316.58 29,103.56 0.00 8,515.78 4,875.42 5,821.82
598 00000
DSTR-MAINT OF MISC DSTR PLANT
CM 27,007.57 0.00 0.00 0.00 0.00 27,007.57
YTD 86,929.91 0.00 0.00 0.00 0.00 86,929.91
598 *** TOTAL CM 27,007.57 0.00 0.00 0.00 0.00 27,007.57
YTD 86,929.91 0.00 0.00 0.00 0.00 86,929.91
TOTAL 402 00580
CM 2,593,685.04 409,146.05 0.00 36,939.62 2,038,573.07 109,026.30
YTD 7,988,026.84 1,833,412.11 0.00 164,782.40 3,893,511.45 2,096,320.88
901 00000
SUPERVISION
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 166
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 22,580.88 20,417.59 0.00 0.00 907.71 1,255.58
YTD 142,835.90 83,581.15 0.00 0.00 2,244.83 57,009.92
901 *** TOTAL CM 22,580.88 20,417.59 0.00 0.00 907.71 1,255.58
YTD 142,835.90 83,581.15 0.00 0.00 2,244.83 57,009.92
902 00000
METER READING EXPENSES
CM 187,229.89 135,774.52 0.00 460.23 30,844.01 20,151.13
YTD 816,244.53 558,063.71 0.00 2,309.47 143,847.55 112,023.80
902 *** TOTAL CM 187,229.89 135,774.52 0.00 460.23 30,844.01 20,151.13
YTD 816,244.53 558,063.71 0.00 2,309.47 143,847.55 112,023.80
903 00000
CUST RECORD & COLLECT EXP
CM 1,123,247.44 473,125.69 0.00 1,356.03 80,424.95 568,340.77
YTD 4,467,867.80 1,862,026.34 0.00 3,124.46 294,850.45 2,307,866.55
903 *** TOTAL CM 1,123,247.44 473,125.69 0.00 1,356.03 80,424.95 568,340.77
YTD 4,467,867.80 1,862,026.34 0.00 3,124.46 294,850.45 2,307,866.55
904 00000
UNCOLLECTIBLE ACCOUNTS
CM 295,973.10 0.00 0.00 0.00 0.00 295,973.10
YTD 955,027.98 0.00 0.00 0.00 0.00 955,027.98
904 *** TOTAL CM 295,973.10 0.00 0.00 0.00 0.00 295,973.10
YTD 955,027.98 0.00 0.00 0.00 0.00 955,027.98
905 00000
MISC CUSTOMER ACCOUNTS EXP
CM 82,847.52 0.00 0.00 0.00 1,135.37 81,712.15
YTD 350,709.57 0.00 0.00 0.00 1,524.13 349,185.44
905 *** TOTAL CM 82,847.52 0.00 0.00 0.00 1,135.37 81,712.15
YTD 350,709.57 0.00 0.00 0.00 1,524.13 349,185.44
TOTAL 401 00900
CM 1,711,878.83 629,317.80 0.00 1,816.26 113,312.04 967,432.73
YTD 6,732,685.78 2,503,671.20 0.00 5,433.93 442,466.96 3,781,113.69
907 00000
CUST SERVICE & INFO EXP-SUPV
CM 283,773.85 84,400.86 0.00 0.00 13,018.42 186,354.57
YTD 1,129,345.40 248,622.60 0.00 0.00 32,266.44 848,456.36
907 *** TOTAL CM 283,773.85 84,400.86 0.00 0.00 13,018.42 186,354.57
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 167
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 1,129,345.40 248,622.60 0.00 0.00 32,266.44 848,456.36
908 00000
CUSTOMER ASSISTANCE EXP
CM 1,629,305.14 508,728.29 0.00 59,657.22 502,749.30 558,170.33
YTD 5,112,737.25 1,956,583.92 0.00 189,388.50 2,151,883.93 814,880.90
908 *** TOTAL CM 1,629,305.14 508,728.29 0.00 59,657.22 502,749.30 558,170.33
YTD 5,112,737.25 1,956,583.92 0.00 189,388.50 2,151,883.93 814,880.90
909 00000
INFO & INSTRUCTIONAL ADVER EXP
CM 138,128.26 6,628.18 0.00 0.00 235,847.57 -104,347.49
YTD 316,843.98 27,401.95 0.00 0.00 336,843.40 -47,401.37
909 *** TOTAL CM 138,128.26 6,628.18 0.00 0.00 235,847.57 -104,347.49
YTD 316,843.98 27,401.95 0.00 0.00 336,843.40 -47,401.37
910 00000
MISC CUSTOMER SVC & INFO EXP
CM 5,443.26 0.00 0.00 0.00 0.00 5,443.26
YTD 21,773.05 0.00 0.00 0.00 0.00 21,773.05
910 *** TOTAL CM 5,443.26 0.00 0.00 0.00 0.00 5,443.26
YTD 21,773.05 0.00 0.00 0.00 0.00 21,773.05
TOTAL 401 00905
CM 2,056,650.51 599,757.33 0.00 59,657.22 751,615.29 645,620.67
YTD 6,580,699.68 2,232,608.47 0.00 189,388.50 2,520,993.77 1,637,708.94
912 00000
DEMONSTRATING & SELLING EXP
CM 867.04 0.00 0.00 0.00 856.39 10.65
YTD 3,405.93 0.00 0.00 0.00 3,096.22 309.71
912 01406
ED-COMMUNITY-OTH
CM 66,661.50 18,676.64 0.00 0.00 152,267.27 -104,282.41
YTD 372,896.59 75,375.35 0.00 0.00 248,202.88 49,318.36
912 *** TOTAL CM 67,528.54 18,676.64 0.00 0.00 153,123.66 -104,271.76
YTD 376,302.52 75,375.35 0.00 0.00 251,299.10 49,628.07
TOTAL 401 00910
CM 67,528.54 18,676.64 0.00 0.00 153,123.66 -104,271.76
YTD 376,302.52 75,375.35 0.00 0.00 251,299.10 49,628.07
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 168
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
920 00000
ADMIN & GENERAL SALARIES
CM 1,083,621.89 871,062.51 0.00 0.00 12,850.51 199,708.87
YTD 4,491,050.05 3,419,121.88 0.00 0.00 61,261.99 1,010,666.18
920 *** TOTAL CM 1,083,621.89 871,062.51 0.00 0.00 12,850.51 199,708.87
YTD 4,491,050.05 3,419,121.88 0.00 0.00 61,261.99 1,010,666.18
921 00000
OFFICE SUPPLIES & EXPENSES
CM 224,800.62 706.88 0.00 0.00 163,561.14 60,532.60
YTD 814,789.98 1,157.30 0.00 46.67 555,262.60 258,323.41
921 *** TOTAL CM 224,800.62 706.88 0.00 0.00 163,561.14 60,532.60
YTD 814,789.98 1,157.30 0.00 46.67 555,262.60 258,323.41
922 00200
ADMIN EXPENSE TRANSFER CR
CM -29,105.84 0.00 0.00 0.00 0.00 -29,105.84
YTD -118,251.45 0.00 0.00 0.00 0.00 -118,251.45
922 *** TOTAL CM -29,105.84 0.00 0.00 0.00 0.00 -29,105.84
YTD -118,251.45 0.00 0.00 0.00 0.00 -118,251.45
923 00000
OUTSIDE SERVICES EMPLOYED
CM -81,385.18 0.00 0.00 0.00 338,163.80 -419,548.98
YTD 1,069,738.04 0.00 0.00 0.00 894,105.84 175,632.20
923 00700
OUTSIDE SVC-SCS
CM 852,269.00 0.00 0.00 0.00 0.00 852,269.00
YTD 4,932,230.56 0.00 0.00 0.00 0.00 4,932,230.56
923 *** TOTAL CM 770,883.82 0.00 0.00 0.00 338,163.80 432,720.02
YTD 6,001,968.60 0.00 0.00 0.00 894,105.84 5,107,862.76
924 00010
INSURANCE - REG
CM 327,508.95 0.00 0.00 0.00 0.00 327,508.95
YTD 1,244,285.54 0.00 0.00 0.00 0.00 1,244,285.54
924 00020
INSURANCE - SEL
CM 291,667.00 0.00 0.00 0.00 0.00 291,667.00
YTD 1,166,668.00 0.00 0.00 0.00 0.00 1,166,668.00
924 *** TOTAL CM 619,175.95 0.00 0.00 0.00 0.00 619,175.95
YTD 2,410,953.54 0.00 0.00 0.00 0.00 2,410,953.54
925 00010
INJURIES & DAMA
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 169
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM 229,177.13 9,523.55 0.00 0.00 0.00 219,653.58
YTD 917,386.40 40,618.51 0.00 0.00 7,534.54 869,233.35
925 00015
I&D-WRKRS COMP
CM 7,356.10 0.00 0.00 0.00 7,674.60 -318.50
YTD 44,213.37 0.00 0.00 0.00 45,499.62 -1,286.25
925 *** TOTAL CM 236,533.23 9,523.55 0.00 0.00 7,674.60 219,335.08
YTD 961,599.77 40,618.51 0.00 0.00 53,034.16 867,947.10
926 00015
EE P&B-BEN-SUPP BEN PLAN
CM 1,502.64 0.00 0.00 0.00 0.00 1,502.64
YTD 17,405.59 0.00 0.00 0.00 0.00 17,405.59
926 00020
EE P&B-BEN-TRNSFR CR-INS
CM -5,337.52 0.00 0.00 0.00 0.00 -5,337.52
YTD -24,424.69 0.00 0.00 0.00 0.00 -24,424.69
926 00100
PENSIONS-ACCR
CM 34,704.42 0.00 0.00 0.00 0.00 34,704.42
YTD 138,817.64 0.00 0.00 0.00 0.00 138,817.64
926 00101
EE P&B-BEN-SERP
CM 145,527.00 0.00 0.00 0.00 0.00 145,527.00
YTD 582,113.00 0.00 0.00 0.00 0.00 582,113.00
926 00190
POST RETIRE CAP
CM -7,589.70 0.00 0.00 0.00 0.00 -7,589.70
YTD -31,426.11 0.00 0.00 0.00 0.00 -31,426.11
926 00191
EE P&B-BEN-TRNSFR CR
CM -135.66 0.00 0.00 0.00 0.00 -135.66
YTD -1,190.62 0.00 0.00 0.00 0.00 -1,190.62
926 00200
EMPL P&B-BEN-GRP INS
CM 898,299.29 0.00 0.00 0.00 0.00 898,299.29
YTD 3,636,340.64 0.00 0.00 0.00 0.00 3,636,340.64
926 00201
EE P&B-BEN-RETIRE MED
CM 372,819.58 0.00 0.00 0.00 0.00 372,819.58
YTD 1,491,278.36 0.00 0.00 0.00 0.00 1,491,278.36
926 00203
EMPL P&B-BEN-RETIRE LIFE
CM 73,330.42 0.00 0.00 0.00 0.00 73,330.42
YTD 293,321.64 0.00 0.00 0.00 0.00 293,321.64
926 00215
EMPL P&B-BEN-POST- EMPLOY
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 13,837.50 0.00 0.00 0.00 0.00 13,837.50
926 00300
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 170
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
OTHER EMP BENEF
CM 54,139.69 0.00 0.00 0.00 37,816.19 16,323.50
YTD 196,698.42 0.00 0.00 0.00 76,598.50 120,099.92
926 00311
EE P&B-BEN-EDUCATION
CM 10,746.00 0.00 0.00 0.00 0.00 10,746.00
YTD 51,652.00 0.00 0.00 0.00 0.00 51,652.00
926 00321
EE P&B-BEN-CAPTLZD-ESP
CM -53,427.67 0.00 0.00 0.00 0.00 -53,427.67
YTD -205,825.54 0.00 0.00 0.00 0.00 -205,825.54
926 00322
EE P&B-BEN-TRNSFR CR-ESP
CM -1,178.70 0.00 0.00 0.00 0.00 -1,178.70
YTD -5,250.56 0.00 0.00 0.00 0.00 -5,250.56
926 00327
EMPL P&B-BEN-CO CONTRIB-ESP
CM 280,697.48 0.00 0.00 0.00 0.00 280,697.48
YTD 1,130,212.03 0.00 0.00 0.00 5,494.60 1,124,717.43
926 00390
OTHER BEN CAPIT
CM -274,773.08 0.00 0.00 0.00 0.00 -274,773.08
YTD -1,148,673.82 0.00 0.00 0.00 0.00 -1148673.82
926 00402
EE P&B-BEN-MEDIC DRUG SUBSIDY
CM -83,639.83 0.00 0.00 0.00 0.00 -83,639.83
YTD -334,559.36 0.00 0.00 0.00 0.00 -334,559.36
926 *** TOTAL CM 1,445,684.36 0.00 0.00 0.00 37,816.19 1,407,868.17
YTD 5,800,326.12 0.00 0.00 0.00 82,093.10 5,718,233.02
928 00101
OUTSIDE SV-FPSC
CM 83,978.79 0.00 0.00 0.00 40,515.56 43,463.23
YTD 211,905.47 0.00 0.00 0.00 141,775.84 70,129.63
928 00102
REG COMMIS-ST-NONDOCKET
CM 33,969.91 0.00 0.00 0.00 21,080.57 12,889.34
YTD 97,239.23 0.00 0.00 0.00 56,933.74 40,305.49
928 00200
FEDERAL REGULAT
CM 17,020.00 0.00 0.00 0.00 0.00 17,020.00
YTD 67,132.50 0.00 0.00 0.00 702.50 66,430.00
928 00301
LEGAL FEES RELATED TO POLE ATTACH & JOINT USE KNOLOGY CABLE
CM -194.34 0.00 0.00 0.00 4,485.80 -4,680.14
YTD 13,139.66 0.00 0.00 0.00 16,863.90 -3,724.24
928 *** TOTAL CM 134,774.36 0.00 0.00 0.00 66,081.93 68,692.43
YTD 389,416.86 0.00 0.00 0.00 216,275.98 173,140.88
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 171
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
929 00010
DUPLICATE CHARG
CM -104,965.21 0.00 0.00 0.00 0.00 -104,965.21
YTD -448,868.54 0.00 0.00 0.00 2,653.97 -451,522.51
929 00070
CR-PRO CARD REBATE
CM -13,150.00 0.00 0.00 0.00 0.00 -13,150.00
YTD -57,852.00 0.00 0.00 0.00 0.00 -57,852.00
929 *** TOTAL CM -118,115.21 0.00 0.00 0.00 0.00 -118,115.21
YTD -506,720.54 0.00 0.00 0.00 2,653.97 -509,374.51
930 10155
GNRL AD-MEDIA-OTH
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 9,126.00 0.00 0.00 0.00 9,126.00 0.00
930 10170
GNRL AD-PROD-OTH
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 548.93 0.00 0.00 0.00 548.93 0.00
930 20000
MISC GENERAL EXPENSES
CM 67,322.02 0.00 0.00 0.00 35,678.62 31,643.40
YTD 221,353.21 0.00 0.00 0.00 139,491.42 81,861.79
930 20201
MISC GNRL-COMMITMENT FEES
CM 217,916.67 0.00 0.00 0.00 63,875.00 154,041.67
YTD 384,550.67 0.00 0.00 0.00 269,925.68 114,624.99
930 20210
MISC GNRL-AGENT FEES
CM 34,288.56 0.00 0.00 0.00 16,176.70 18,111.86
YTD 74,359.58 0.00 0.00 0.00 50,401.88 23,957.70
930 20250
MISC GNRL-STKHLDR COM
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 45,000.00 0.00 0.00 0.00 45,000.00 0.00
930 20310
MISC GNRL-CHAMBER/COMMUNITY
CM 651.99 0.00 0.00 0.00 651.99 0.00
YTD 651.99 0.00 0.00 0.00 651.99 0.00
930 20710
MISC GNRL-R&D
CM 4,484.75 0.00 0.00 0.00 0.00 4,484.75
YTD 49,684.23 0.00 0.00 0.00 0.00 49,684.23
930 20801
MISC GNRL-DRCTR
CM 59,116.37 0.00 0.00 0.00 29,307.91 29,808.46
YTD 132,966.05 0.00 0.00 0.00 49,792.37 83,173.68
930 20960
MISC GNRL-JO SHR
CM 396,062.12 0.00 0.00 0.00 0.00 396,062.12
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 172
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
OPER/MAINT ELECTRIC
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
YTD 1,726,324.70 0.00 0.00 0.00 0.00 1,726,324.70
930 *** TOTAL CM 779,842.48 0.00 0.00 0.00 145,690.22 634,152.26
YTD 2,644,565.36 0.00 0.00 0.00 564,938.27 2,079,627.09
931 00000
RENTS
CM 34,069.52 0.00 0.00 0.00 23,145.17 10,924.35
YTD 107,235.12 0.00 0.00 0.00 64,204.72 43,030.40
931 *** TOTAL CM 34,069.52 0.00 0.00 0.00 23,145.17 10,924.35
YTD 107,235.12 0.00 0.00 0.00 64,204.72 43,030.40
TOTAL 401 00920
CM 5,182,165.18 881,292.94 0.00 0.00 794,983.56 3,505,888.68
YTD 22,996,933.41 3,460,897.69 0.00 46.67 2,493,830.63 17042158.42
935 00000
MAINT OF GENERAL PLANT
CM 10,786.10 0.00 0.00 0.00 4,960.81 5,825.29
YTD 34,409.45 0.00 0.00 0.00 43,045.61 -8,636.16
935 00100
GENERAL STRUCTU
CM 24,843.44 1,661.95 0.00 0.00 32.14 23,149.35
YTD 81,276.91 6,640.06 0.00 0.00 125.51 74,511.34
935 *** TOTAL CM 35,629.54 1,661.95 0.00 0.00 4,992.95 28,974.64
YTD 115,686.36 6,640.06 0.00 0.00 43,171.12 65,875.18
TOTAL 402 00920
CM 35,629.54 1,661.95 0.00 0.00 4,992.95 28,974.64
YTD 115,686.36 6,640.06 0.00 0.00 43,171.12 65,875.18
TOTAL OPER/MAINT ELECTRIC
OPER/MAINT ELECTRIC BEG YR BL 0.00
CM 73,718,072.55 5,395,615.54 0.00 399,392.18 8,209,774.66 59713290.17
YTD 324,722,453.06 22231625.01 0.00 1,525,769.78 26701827.89 274263230.38
END BAL 324,722,453.06
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 173
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (700)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
700 30000
MKTING STAFF LABOR & EXPENSES
BEG YR BL 0.00
CM -0.00 0.00 0.00 0.00 7,673.83 -7,673.83
YTD -0.00 0.00 0.00 0.00 14,689.08 -14,689.08
END BAL 0.00
TOTAL 184 00700
BEG YR BL 0.00
CM 0.00 0.00 0.00 0.00 7,673.83 -7,673.83
YTD -0.00 0.00 0.00 0.00 14,689.08 -14,689.08
END BAL 0.00
701 00000
BUILDING OPERATIONS EXPENSE
BEG YR BL 0.00
CM 137,463.44 48,059.87 0.00 676.92 143,624.95 -54,898.30
YTD 537,500.13 187,982.50 0.00 1,367.58 434,024.85 -85,874.80
END BAL 537,500.13
701 00990
BLDG O&M CONTRA
BEG YR BL 0.00
CM -233,919.10 0.00 0.00 0.00 0.00 -233,919.10
YTD -847,964.10 0.00 0.00 0.00 0.00 -847,964.10
END BAL -847,964.10
701 10000
BUILDING MAINTENANCE EXPENSE
BEG YR BL 0.00
CM 96,455.66 18,867.74 0.00 905.62 96,205.31 -19,523.01
YTD 310,463.97 76,585.06 0.00 1,003.45 409,691.38 -176,815.92
END BAL 310,463.97
TOTAL 184 00701
BEG YR BL 0.00
CM -0.00 66,927.61 0.00 1,582.54 239,830.26 -308,340.41
YTD -0.00 264,567.56 0.00 2,371.03 843,716.23 -1110654.82
END BAL 0.00
703 00000
PRINT SHOP/REPRODUCTION EXP
BEG YR BL 0.00
CM 70,331.13 23,405.63 0.00 0.00 58,780.06 -11,854.56
YTD 311,060.30 93,630.85 0.00 0.00 304,967.62 -87,538.17
END BAL 311,060.30
703 00990
PRINT SHOP-CONTRA
BEG YR BL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 174
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (700)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
CM -70,331.13 0.00 0.00 0.00 0.00 -70,331.13
YTD -311,060.30 0.00 0.00 0.00 0.00 -311,060.30
END BAL -311,060.30
TOTAL 184 00703
BEG YR BL 0.00
CM 0.00 23,405.63 0.00 0.00 58,780.06 -82,185.69
YTD -0.00 93,630.85 0.00 0.00 304,967.62 -398,598.47
END BAL 0.00
712 00000
MISC CREW EXPENSE
BEG YR BL 0.00
CM 103,398.04 15,777.09 0.00 43,544.38 58,752.57 -14,676.00
YTD 444,835.04 66,643.13 0.00 154,215.58 245,820.77 -21,844.44
END BAL 444,835.04
712 00990
DISTR TOOLS & MISC EXP-CONTRA
BEG YR BL 0.00
CM -103,398.04 0.00 0.00 0.00 0.00 -103,398.04
YTD -444,835.04 0.00 0.00 0.00 0.00 -444,835.04
END BAL -444,835.04
TOTAL 184 00712
BEG YR BL 0.00
CM -0.00 15,777.09 0.00 43,544.38 58,752.57 -118,074.04
YTD -0.00 66,643.13 0.00 154,215.58 245,820.77 -466,679.48
END BAL -0.00
713 00000
TRANSPORTATION CREW EXPENSES
BEG YR BL 0.00
CM 44,360.02 0.00 0.00 0.00 12,607.70 31,752.32
YTD 150,997.46 0.00 0.00 0.00 28,130.09 122,867.37
END BAL 150,997.46
713 00990
TRANS TOOLS & MISC EXP-CONTRA
BEG YR BL 0.00
CM -43,013.38 0.00 0.00 0.00 0.00 -43,013.38
YTD -149,550.79 0.00 0.00 0.00 0.00 -149,550.79
END BAL -149,550.79
TOTAL 184 00713
BEG YR BL 0.00
CM 1,346.64 0.00 0.00 0.00 12,607.70 -11,261.06
YTD 1,446.67 0.00 0.00 0.00 28,130.09 -26,683.42
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 175
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (700)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
END BAL 1,446.67
717 00000
POSTAL SERVICE
BEG YR BL 0.00
CM 53,679.58 0.00 0.00 0.00 67,014.78 -13,335.20
YTD 109,805.37 0.00 0.00 0.00 175,450.60 -65,645.23
END BAL 109,805.37
717 00990
POSTAL SERVICE-CONTRA
BEG YR BL 0.00
CM -53,679.58 0.00 0.00 0.00 0.00 -53,679.58
YTD -109,805.37 0.00 0.00 0.00 0.00 -109,805.37
END BAL -109,805.37
TOTAL 184 00717
BEG YR BL 0.00
CM -0.00 0.00 0.00 0.00 67,014.78 -67,014.78
YTD -0.00 0.00 0.00 0.00 175,450.60 -175,450.60
END BAL -0.00
718 00000
MC&AL-BENEFIT TIME
BEG YR BL 0.00
CM 482,011.65 482,238.93 0.00 0.00 27.50 -254.78
YTD 1,992,394.85 1,989,977.58 0.00 0.00 152.50 2,264.77
END BAL 1,992,394.85
718 00990
ALLOC-EXP. -CR
BEG YR BL 0.00
CM -482,011.65 -482,011.65 0.00 0.00 0.00 0.00
YTD -1,992,394.85 -1992394.85 0.00 0.00 0.00 0.00
END BAL -1,992,394.85
TOTAL 184 00718
BEG YR BL 0.00
CM -0.00 227.28 0.00 0.00 27.50 -254.78
YTD -0.00 -2,417.27 0.00 0.00 152.50 2,264.77
END BAL -0.00
735 00100
DISTRIBUTION MINOR MATERIALS
BEG YR BL 0.00
CM 171,286.70 0.00 0.00 168,321.24 2,965.46 0.00
YTD 534,133.70 0.00 0.00 531,082.26 3,051.44 0.00
END BAL 534,133.70
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 176
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (700)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
735 00990
MINOR MATERIALS - DIST-CONTRA
BEG YR BL 0.00
CM -171,286.70 0.00 0.00 0.00 0.00 -171,286.70
YTD -534,133.70 0.00 0.00 0.00 0.00 -534,133.70
END BAL -534,133.70
TOTAL 184 00735
BEG YR BL 0.00
CM -0.00 0.00 0.00 168,321.24 2,965.46 -171,286.70
YTD -0.00 0.00 0.00 531,082.26 3,051.44 -534,133.70
END BAL -0.00
737 00000
STORES EXPENSE
BEG YR BL 170,472.39
CM 23,680.90 160,442.00 0.00 -124,158.16 -43,352.04 30,749.10
YTD -100,283.06 652,531.40 0.00 -707,101.53 -284,052.84 238,339.91
END BAL 70,189.33
TOTAL 163 00000
BEG YR BL 170,472.39
CM 23,680.90 160,442.00 0.00 -124,158.16 -43,352.04 30,749.10
YTD -100,283.06 652,531.40 0.00 -707,101.53 -284,052.84 238,339.91
END BAL 70,189.33
740 00000
TRANSPORTATION FLEET
BEG YR BL 0.00
CM 441,205.73 75,360.18 0.00 84.03 224,378.85 141,382.67
YTD 1,997,239.49 307,253.87 0.00 309.56 1,016,512.61 673,163.45
END BAL 1,997,239.49
740 00999
VEHICLE MAINTENANCE-CONTRA
BEG YR BL 0.00
CM -511,987.00 0.00 0.00 0.00 0.00 -511,987.00
YTD -2,072,200.32 0.00 0.00 0.00 0.00 -2072200.32
END BAL -2,072,200.32
789 00100
ALLOC AUTO EQUI
BEG YR BL -8,026.32
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 8,026.32 0.00 0.00 0.00 0.00 8,026.32
END BAL 0.00
TOTAL 184 00740
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 177
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (700)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
BEG YR BL -8,026.32
CM -70,781.27 75,360.18 0.00 84.03 224,378.85 -370,604.33
YTD -66,934.51 307,253.87 0.00 309.56 1,016,512.61 -1391010.55
END BAL -74,960.83
TOTAL CLEARING ACCTS (700)
CLEARING ACCTS (700) BEG YR BL 162,446.07
CM -45,753.73 342,139.79 0.00 89,374.03 628,678.97 -1105946.52
YTD -165,770.90 1,382,209.54 0.00 -19,123.10 2,348,438.10 -3877295.44
END BAL -3,324.83
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 178
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (800)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
801 00000
NON-AFFILIATE CJOS-BILLABLE
BEG YR BL 37,689.43
CM -43,345.38 4,218.05 0.00 1,464.46 43,636.79 -92,664.68
YTD 47,903.07 26,050.83 0.00 12,803.60 156,058.54 -147,009.90
END BAL 85,592.50
801 10000
CJO-BILLABLE-NO OVERHEADS
BEG YR BL 82,454.16
CM -1,127.42 5,136.78 0.00 0.00 0.00 -6,264.20
YTD -79,869.61 18,286.49 0.00 0.00 0.00 -98,156.10
END BAL 2,584.55
TOTAL 186 80801
BEG YR BL 120,143.59
CM -44,472.80 9,354.83 0.00 1,464.46 43,636.79 -98,928.88
YTD -31,966.54 44,337.32 0.00 12,803.60 156,058.54 -245,166.00
END BAL 88,177.05
802 00000
PROPERTY DAMAGE CLAIM
BEG YR BL 19,033.27
CM -75,426.86 30,065.34 0.00 14,829.64 1,460.85 -121,782.69
YTD -102,761.70 119,023.78 0.00 52,829.48 24,255.92 -298,870.88
END BAL -83,728.43
TOTAL 186 80802
BEG YR BL 19,033.27
CM -75,426.86 30,065.34 0.00 14,829.64 1,460.85 -121,782.69
YTD -102,761.70 119,023.78 0.00 52,829.48 24,255.92 -298,870.88
END BAL -83,728.43
805 00000
LEASEHOLD IMPROVEMENTS
BEG YR BL 483,270.43
CM -10,282.35 0.00 0.00 0.00 0.00 -10,282.35
YTD -41,129.40 0.00 0.00 0.00 393.25 -41,522.65
END BAL 442,141.03
TOTAL 186 80805
BEG YR BL 483,270.43
CM -10,282.35 0.00 0.00 0.00 0.00 -10,282.35
YTD -41,129.40 0.00 0.00 0.00 393.25 -41,522.65
END BAL 442,141.03
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 179
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (800)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
809 00000
IBEW LOCAL UNION
BEG YR BL 0.00
CM 725.82 2,933.36 0.00 0.00 0.00 -2,207.54
YTD 725.82 14,006.31 0.00 0.00 0.00 -13,280.49
END BAL 725.82
TOTAL 186 80809
BEG YR BL 0.00
CM 725.82 2,933.36 0.00 0.00 0.00 -2,207.54
YTD 725.82 14,006.31 0.00 0.00 0.00 -13,280.49
END BAL 725.82
812 00000
GLSCAPE BILLING OFFSET
BEG YR BL -2,855,026.13
CM -46,366.38 0.00 0.00 0.00 1,446.67 -47,813.05
YTD -180,000.09 0.00 0.00 0.00 1,446.67 -181,446.76
END BAL -3,035,026.22
812 00001
GLSCAPE
BEG YR BL 2,711,910.56
CM 21,873.06 11,643.84 0.00 0.00 1,301.88 8,927.34
YTD 123,369.27 60,891.82 0.00 0.00 2,733.34 59,744.11
END BAL 2,835,279.83
812 00002
THE MAXIMO PROJECT
BEG YR BL 143,115.57
CM 24,493.32 10,827.15 0.00 0.00 5,404.23 8,261.94
YTD 56,630.82 24,487.25 0.00 0.00 11,525.71 20,617.86
END BAL 199,746.39
812 10000
ASSOCIATED CO JOB ORDERS-APC
BEG YR BL 0.00
CM -0.00 0.00 0.00 619.75 0.00 -619.75
YTD -0.00 0.00 0.00 4,827.29 0.00 -4,827.29
END BAL -0.00
812 20000
ASSOC CO JOB ORDERS-GPC
BEG YR BL 0.00
CM 0.00 944.82 0.00 47.68 2,182.22 -3,174.72
YTD -0.00 5,581.25 0.00 4,897.42 6,454.58 -16,933.25
END BAL -0.00
812 50000
ASSOS CO JOB ORDERS-MPC
BEG YR BL 0.00
CM 0.00 0.00 0.00 896.87 74.41 -971.28
YTD 0.00 99.06 0.00 2,363.13 1,905.62 -4,367.81
END BAL 0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 180
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (800)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
812 70000
ASSOC CO JOB ORDERS-SCS
BEG YR BL 3,000.00
CM 4,840.76 37,159.93 0.00 0.00 9,541.92 -41,861.09
YTD 1,840.76 150,906.61 0.00 0.00 28,656.35 -177,722.20
END BAL 4,840.76
812 80000
ASSOS CO JOB ORDERS-SPC
BEG YR BL 0.00
CM -1,541.32 235.26 0.00 0.00 2,052.30 -3,828.88
YTD 3,153.00 3,810.84 0.00 0.00 3,695.18 -4,353.02
END BAL 3,153.00
TOTAL 186 80812
BEG YR BL 3,000.00
CM 3,299.44 60,811.00 0.00 1,564.30 22,003.63 -81,079.49
YTD 4,993.76 245,776.83 0.00 16,791.35 56,417.45 -313,991.87
END BAL 7,993.76
820 00000
ON SYSTEM STORM
BEG YR BL 124,258.45
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -124,258.45 0.00 0.00 -1,053.14 123,379.71 -246,585.02
END BAL 0.00
TOTAL 186 80820
BEG YR BL 124,258.45
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD -124,258.45 0.00 0.00 -1,053.14 123,379.71 -246,585.02
END BAL 0.00
821 00000
SES STORM ASSISTANCE
BEG YR BL -0.00
CM -2,488.44 0.00 0.00 0.00 0.00 -2,488.44
YTD 0.00 0.00 0.00 0.00 2,488.44 -2,488.44
END BAL -0.00
TOTAL 186 80821
BEG YR BL -0.00
CM -2,488.44 0.00 0.00 0.00 0.00 -2,488.44
YTD 0.00 0.00 0.00 0.00 2,488.44 -2,488.44
END BAL -0.00
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 181
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (800)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
822 00000
NON-SES STORM ASSISTANCE
BEG YR BL 0.00
CM -3,424.22 0.00 0.00 0.00 0.00 -3,424.22
YTD 36.33 3,053.17 0.00 0.00 0.00 -3,016.84
END BAL 36.33
TOTAL 186 80822
BEG YR BL 0.00
CM -3,424.22 0.00 0.00 0.00 0.00 -3,424.22
YTD 36.33 3,053.17 0.00 0.00 0.00 -3,016.84
END BAL 36.33
891 00000
RESEARCH AND DEVELOPMENT
BEG YR BL 0.00
CM -72,738.75 0.00 0.00 0.00 218,216.25 -290,955.00
YTD -72,738.75 0.00 0.00 0.00 250,275.25 -323,014.00
END BAL -72,738.75
TOTAL 188 00000
BEG YR BL 0.00
CM -72,738.75 0.00 0.00 0.00 218,216.25 -290,955.00
YTD -72,738.75 0.00 0.00 0.00 250,275.25 -323,014.00
END BAL -72,738.75
892 00000
PRELIMINARY SURVEY AND INVESTI
BEG YR BL 1,218,421.08
CM 0.00 0.00 0.00 0.00 0.00 0.00
YTD 0.00 0.00 0.00 0.00 0.00 0.00
END BAL 1,218,421.08
892 00100
PRELIM SURVEY&INVEST-GENERATN
BEG YR BL 6,707,754.98
CM 164,519.24 0.00 0.00 0.00 1,710.00 162,809.24
YTD 498,700.17 0.00 0.00 0.00 2,144.77 496,555.40
END BAL 7,206,455.15
TOTAL 183 00000
BEG YR BL 7,926,176.06
CM 164,519.24 0.00 0.00 0.00 1,710.00 162,809.24
YTD 498,700.17 0.00 0.00 0.00 2,144.77 496,555.40
END BAL 8,424,876.23
PROGRAM: GLS758FP GULF POWER COMPANY PAGE 182
05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10
VERSION 4 COMPANY SUMMARY CONSOLIDATED
CLEARING ACCTS (800)
RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS
TOTAL CLEARING ACCTS (800)
CLEARING ACCTS (800) BEG YR BL 8,675,881.80
CM -40,288.92 103,164.53 0.00 17,858.40 287,027.52 -448,339.37
YTD 131,601.24 426,197.41 0.00 81,371.29 615,413.33 -991,380.79
END BAL 8,807,483.04
END OF REPORT