Distribution Plant includes, but is not limited to, land, structures, poles, towers, fixtures, line transformers, services, and meters.

General Plant includes, but is not limited to, office furniture & equipment, transportation equipment, tools, laboratory equipment, and communication equipment.

Intangible Plant includes, but is not limited to, capitalized software and hydro relicensing.

V. Where has SCE Spent Money Over the Last 10 Years?

· A&G and Distribution Expenses Show the Greatest Decrease from 1991 through 2000.

· Major Decline in A&G and Distribution Expenses Warrants Investigation.

· SCE Lumps Expenses into General Categories; Accounts Should Be Audited.

Note: Misc. comprises a big percentage of total transmission expenses. Costs include labor, materials used and expenses incurred in transmission maps and record work, transmission office expenses, RD&D, and other transmission expenses not provided elsewhere.

· Distribution Plant Balance Shows Greatest Increase from 1991 to 2000.

Note: Decrease in Production plant balance during these 10 years was primarily due to the SONGS Unit 1 shutdown in 1992 and generation plant divestitures in 1998.