UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM U-13-60 ANNUAL REPORT FOR THE PERIOD Beginning January 1, 2002 and Ending December 31, 2002 ---------------------- ------------------------ TO THE U.S. SECURITIES AND EXCHANGE COMMISSION OF Ameren Services Company -------------------------------------------------------------------------------- (Exact Name of Reporting Company) A Subsidiary Service Company -------------------------------------------------------------- ("Mutual" or "Subsidiary") Date of Incorporation November 4, 1997 ------------------- If not Incorporated, Date of Organization ------------------ State or Sovereign Power under which Incorporated or Organized Missouri -------- Location of Principal Executive Offices of Reporting Company 1901 Chouteau Avenue, St. Louis, MO 63103 ------------------------------------------ Name, title, and address of officer to whom correspondence concerning this report should be addressed: Vice President Martin J. Lyons, Jr. and Controller 1901 Chouteau Avenue, St. Louis, MO 63103 -------------------------------------------------------------------------------- (Name)(Title) (Address) Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company: Ameren Corporation -------------------------------------------------------------------------------- 1 of 29 pages 2 of 29 pages(Blank) INSTRUCTIONS FOR USE OF FORM U-13-60 1. Time of Filing. Rule 94 provides that on or before the first day of May in each calendar year, each mutual service company and each subsidiary service company as to which the Commission shall have made a favorable finding pursuant to Rule 88, and every service company whose application for approval or declaration pursuant to Rule 88 is pending shall file with the Commission an annual report on Form U-13-60 and in accordance with the Instructions for that form. 2. Number of Copies. Each annual report shall be filed in duplicate. The company should prepare and retain at least one extra copy for itself in case correspondence with reference to the report become necessary. 3. Period Covered by Report. The first report filed by any company shall cover the period from the date the Uniform System of Accounts was required to be made effective as to that company under Rules 82 and 93 to the end of that calendar year. Subsequent reports should cover a calendar year. 4. Report Format. Reports shall be submitted on the forms prepared by the Commission. If the space provided on any sheet of such form is inadequate, additional sheets may be inserted of the same size as a sheet of the form or folded to each size. 5. Money Amounts Displayed. All money amounts required to be shown in financial statements may be expressed in whole dollars, in thousands of dollars or in hundred thousands of dollars, as appropriate and subject to provisions of Regulation S-X (SS210.3-01(b)). 6. Deficits Displayed. Deficits and other like entries shall be indicated by the use of either brackets or a parenthesis with corresponding reference in footnotes. (Regulation S-X, SS210.3-01(c)) 7. Major Amendments or Corrections. Any company desiring to amend or correct a major omission or error in a report after it has been filed with the Commission shall submit an amended report including only those pages, schedules, and entries that are to be amended or corrected. A cover letter shall be submitted requesting the Commission to incorporate the amended report changes and shall be signed by a duly authorized officer of the company. 8. Definitions. Definitions contained in Instruction 01-8 to the Uniform System of Accounts for Mutual Service Companies and Subsidiary Service Companies, Public Utility Holding Company Act of 1935, as amended February 2, 1979 shall be applicable to words or terms used specifically within this Form U-13-60. 9. Organization Chart. The service company shall submit with each annual report a copy of its current organization chart. 10. Methods of Allocation. The service company shall submit with each annual report a listing of the currently effective methods of allocation being used by the service company and on file with the Securities and Exchange Commission pursuant to the Public Utility Holding Company Act of 1935. 11. Annual Statement of Compensation for Use of Capital Billed. The service company shall submit with each annual report a copy of the annual statement supplied to each associate company in support of the amount of compensation for use of capital billed during the calendar year. 3 of 29 pages LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS Schedule or Page Description of Schedules and Accounts Account Number Number Comparative Balance Sheet ....................................................................Schedule I 5 Service Company Property .....................................................................Schedule II 7 Accumulated Provision for Depreciation and Amortization of Service Company Property ..........Schedule III 8 Investments ..................................................................................Schedule IV 9 Accounts Receivable from Associate Companies .................................................Schedule V 9 Fuel Stock Expenses Undistributed ............................................................Schedule VI 10 Stores Expense Undistributed .................................................................Schedule VII 10 Miscellaneous Current and Accrued Assets .....................................................Schedule VIII 11 Miscellaneous Deferred Debits ................................................................Schedule IX 11 Research, Development, or Demonstration Expenditures .........................................Schedule X 11 Proprietary Capital ..........................................................................Schedule XI 12 Long-Term Debt ...............................................................................Schedule XII 13 Current and Accrued Liabilities ..............................................................Schedule XIII 14 Notes to Financial Statements ................................................................Schedule XIV 15 Comparative Income Statement .................................................................Schedule XV 16 Analysis of Billing - Associate Companies ....................................................Account 457 17 Analysis of Billing - Nonassociate Companies .................................................Account 458 18 Analysis of Charges for Service - Associate and Nonassociate Companies .......................Schedule XVI 19 Schedule of Expense of Department or Service Function ........................................Schedule XVII 20 Departmental Analysis of Salaries ............................................................Account 920 21 Outside Services Employed ....................................................................Account 923 22 Employee Pensions and Benefits ...............................................................Account 926 23 General Advertising Expenses .................................................................Account 930.1 23 Miscellaneous General Expenses ...............................................................Account 930.2 24 Rents ........................................................................................Account 931 24 Taxes Other Than Income Taxes ................................................................Account 408 25 Donations ....................................................................................Account 426.1 25 Other Deductions .............................................................................Account 426.5 26 Notes to Statement of Income .................................................................Schedule XVIII 27 LISTING OF INSTRUCTIONAL FILING REQUIREMENTS Page Description of Reports or Statements Number Organization Chart .............................................................................................. 29A-29B Methods of Allocation ........................................................................................... 29C Annual Statement of Compensation for Use of Capital Billed ...................................................... 29 4 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY Schedule I - Comparative Balance Sheet (In Thousands) Give balance sheet of the Company as of December 31 of the current and prior year. ------------------------------------------------------------------------------------------------------ Account Assets and Other Debits As of December 31 ------------------------------------------------------------------------------------------------------ Current Prior ---------------------- Service Company Property 101 Service company property (Schedule II) $ 139,647 $ 79,217 107 Construction work in progress (Schedule II) 14,341 34,353 ---------------------- Total Property 153,988 113,570 ---------------------- 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 37,704 20,939 ---------------------- Net Service Company Property 116,284 92,631 ---------------------- Investments 123 Investments in associate companies (Schedule IV) - - 124 Other Investments (Schedule IV) - - 126 Other Special Funds 4,006 4,412 ---------------------- Total Investments 4,006 4,412 ---------------------- Current and Accrued Assets 131 Cash 282 2,616 134 Special deposits - - 135 Working funds 282 286 136 Temporary cash investments (Schedule IV) - - 143 Accounts receivable 33,383 24,672 145 Notes receivable 329,970 413,470 146 Accounts receivable from associate companies (Schedule V) 99,675 76,407 152 Fuel stock expenses undistributed (Schedule VI) - - 154 Materials and supplies - - 163 Stores expense undistributed (Schedule VII) (56) (29) 165 Prepayments - 41 174 Miscellaneous current and accrued assets (Schedule VIII) - - ---------------------- Total Current and Accrued Assets 463,536 517,463 ---------------------- Deferred Debits 181 Unamortized debt expense - - 184 Clearing accounts 94 19 186 Miscellaneous deferred debits (Schedule IX) 1,404 849 188 Research, development, or demonstration expenditures (Schedule X) - - 190 Accumulated deferred income taxes - - ---------------------- Total Deferred Debits 1,498 868 ---------------------- ---------------------- TOTAL ASSETS AND OTHER DEBITS $ 585,324 $ 615,374 ====================== 5 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY Schedule I - Comparative Balance Sheet (In Thousands) ------------------------------------------------------------------------------------------------------ AccountL Account Liabilities and Proprietary Capital As of December 31 ------------------------------------------------------------------------------------------------------ Current Prior ---------------------- Proprietary Capital 201 Common stock issued (Schedule XI) $ - $ - 211 Miscellaneous paid-in-capital (Schedule XI) 16,232 16,232 215 Appropriated retained earnings (Schedule XI) - - 216 Unappropriated retained earnings (Schedule XI) - - 219 Accumulated other comprehensive income (20,263) - --------------------- Total Proprietary Capital (4,031) 16,232 --------------------- Long-Term Debt 223 Advances from associate companies (Schedule XII) - - 224 Other long-term debt (Schedule XII) - - 225 Unamortized premium on long-term debt - - 226 Unamortized discount on long-term debt-debit - - --------------------- Total Long-Term Debt - - --------------------- Current and Accrued Liabilities 228 Injuries and Damages 2,636 (76) 232 Accounts payable 22,965 38,560 233 Notes payable to associate companies (Schedule XIII) 451,520 521,430 234 Accounts payable to associate companies (Schedule XIII) 14,018 (7,955) 235 Customer Deposits 8,359 19,213 236 Taxes accrued (2,190) 89 238 Dividends declared - - 241 Tax collections payable (26) 192 242 Miscellaneous current and accrued liabilities (Schedule XIII) 10,072 7,889 --------------------- Total Current and Accrued Liabilities 507,354 579,342 --------------------- Deferred Credits 253 Other deferred credits 92,540 19,800 255 Accumulated deferred investment tax credits - --------------------- Total Deferred Credits 92,540 19,800 --------------------- 282 Accumulated Deferred Income Taxes (10,539) - --------------------- TOTAL LIABILITIES AND PROPRIETARY CAPITAL 585,324 $ 615,374 ===================== 6 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule II - Service Company Property (In Thousands) ---------------------------------------------------------------------------------------------------------- Balance at Retirements Balance Beginning or Other at Close Description of Year Additions Sales Changesof Year ---------------------------------------------------------------------------------------------------------- Service Company Property Account 303 Miscellaneous Intangible Plant 53,971 $ 55,690 - - $109,661 391 Office Furniture and Equipment $ 25,051 4,874 $ 277 - 29,648 397 Communication Equipment 195 143 - - 338 ------------------------------------------------------------- SUB-TOTAL 79,217 60,707 277 - 139,647 ------------------------------------------------------------- 107 Construction Work in Progress 34,353 26,093 - (46,105) 14,341 ------------------------------------------------------------- TOTAL $ 113,570 $ 86,800 $ 277 $(46,105) $ 153,988 ============================================================= 7 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property (In Thousands) -------------------------------------------------------------------------------------------------------------- Balance at Additions Other Balance Beginning Charged to Changes Add at Close Description of Year Account 403 Retirements (Deduct) Provide an explanation of those changes considered material: Construction work in progress transferred in service. Subaccounts are required for each class of equipment owned. The service company shall provide a listing by subaccount of equipment additions during the year and the balance at the close of the year: ----------------------------------------------------------------------------------------------------------- Balance at Subaccount Description Additions Close of Year ----------------------------------------------------------------------------------------------------------- Office Furniture and Equipment (391) Main Frame Computer $ 829 $ 10,606 Reproduction Equipment 113 621 Personal Computer 3,246 17,050 Computer Assisted Drafting 656 1,248 Computer Hardware 30 123 --------------------------- TOTAL $ 4,874 $ 29,648 --------------------------------------------------------------------------------=========================== Describe construction work in progress: Installations for CSS (Customer Service System), E Procurement, and personal computers. of Year -------------------------------------------------------------------------------------------------------------- Account 303 Miscellaneous Intangible Plant $21,270 $16,171 - - $37,441 391 Office Furniture and Equipment (386) 851 277 13 201 397 Communication Equipment 55 7 - - 62 ------------------------------------------------------------- TOTAL $20,939 $17,029 $277 $13 $37,704 ============================================================= 8 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule IV - Investments (In Thousands) Instructions: Complete the following schedule concerning investments. Under Account 124 "Other Investments," state each investment separately, with description, including, the name of issuing company, number of shares or principal amount, etc. Under Account 136, "Temporary Cash Investments," list each investment separately. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 136 - Temporary Cash Investments - Money Pool $0 $0 ---------------------------------- TOTAL $0 $0 ----------------------------------------------================================== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule V - Accounts Receivable from Associate Companies (In Thousands) Instructions: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 146 - Accounts Receivable from Associate Companies $76,407 $99,675 ----------------------------------- TOTAL $76,407 $99,675 =================================== Total Payments ------------------- Analysis of Convenience or Accommodation Payments: See page 9-A 3,848 ------------------- TOTAL PAYMENTS $3,848 =================== 9 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule V - Accounts Receivable from Associate Companies (In Thousands) -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 146 - Accounts Receivable from Associate Companies Ameren Corporation $ 0 $ 0 Ameren Energy Communications 363 740 CIPSCO Investment Company 46 169 AmerenEnergy Fuels & Services 155 1,296 Electric Energy Inc. 230 63 AmerenEnergy Inc. - 4,338 Ameren ERC 124 302 Union Electric Company 47,670 61,692 Central Illinois Public Service Company 18,401 24,324 Ameren Development Company 9 26 AmerenEnergy Resources Company 27 235 AmerenEnergy Development Company 1,871 1,624 AmerenEnergy Marketing Company 1,941 298 Illinois Materials Supply Company 173 110 AmerenEnergy Generating Company 5,397 4,458 --------------------------- TOTAL $76,407 $99,675 =========================== --------------------------- Bulk Power Other Payments Payments --------------------------- Analysis of Convenience or Accommodation Payments: Union Electric Company $2,717 Central Illinois Public Service Company 206 Electric Energy Inc. 105 AmerenEnergy Generating Company 820 --------------------------- $0 $3,848 =========================== 9 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule VI - Fuel Stock Expenses Undistributed (In Thousands) Instructions: Report the amount of labor and expenses incurred with respect to fuel stock expenses during the year and indicate amount attributable to each associate company. Under the section headed "Summary" listed below give an overall report of the fuel functions performed by the service company. -------------------------------------------------------------------------------- Description Labor Expenses Total -------------------------------------------------------------------------------- Account 152 - Fuel Stock Expenses Undistributed 0 0 0 ---------------------------- TOTAL 0 0 0 ============================ -------------------------------------------------------------------------------- Summary: ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule VII - Stores Expense Undistributed (In Thousands) Instructions: Report the amount of labor and expenses incurred with respect to stores expense during the year and indicate amount attributable to each associate company. ------------------------------------------------------------------------------------------------ Description Beg. Balance Labor Expenses Total ------------------------------------------------------------------------------------------------ Account 163 - Stores Expense Undistributed $(29) $2,089 $(2,116) $(56) ------------------------------------------------ TOTAL $(29) $2,089 $(2,116) $(56) ================================================ 10 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule VIII - Miscellaneous Current and Accrued Assets (In Thousands) Instructions: Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 174 - Miscellaneous Current and Accrued Assets: Unbilled expenses and other receivables $0 $0 --------------------------------- TOTAL $0 $0 ================================= ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule IX - Miscellaneous Deferred Debits (In Thousands) Instructions: Provide detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in each class. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 186 - Miscellaneous Deferred Debits: Billings to Outside Clients $817 $1,363 Midwest ISO 32 41 --------------------------------- TOTAL $849 $1,404 ================================= ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule X - Research, Development or Demonstration Expenditures (In Thousands) Instructions. Provide a description of each material research, development, or demonstration project which incurred costs by the service corporation during the year. -------------------------------------------------------------------------------- Description Amount -------------------------------------------------------------------------------- Account 188 - Research, Development, or Demonstration Expenditures 0 ---------- TOTAL 0 ========== 11 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XI - Proprietary Capital ------------------------------------------------------------------------------------------------------ Number of Shares Par or Stated Outstanding Close of Period ---------------------------- Account Number Class of Stock Authorized Value Per Share No. of Shares Total Amount ------------------------------------------------------------------------------------------------------ 201 Common Stock Issued 30,000 $0.01 1,000 $10 ------------------------------------------------------------------------------------------------------ Instructions: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which give rise to the reported amounts. -------------------------------------------------------------------------------- Description Amount -------------------------------------------------------------------------------- Account 211 - Miscellaneous Paid-in Capital $ 16,232 Account 215 - Appropriated Retained Earnings - Account 219 - Accumulated Other Comprehensive Income (20,263) -------------------------------------------------------------------------------- TOTAL $ (4,031) ---------- Instructions: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing associates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date declared and date paid. --------------------------------------------------------------------------------------------------------------------- Balance at Net Income Dividends Balance at Description Beginning of Year -or (loss) Paid Close of Year --------------------------------------------------------------------------------------------------------------------- Account 216 - Unappropriated Retained Earnings 0 0 0 0 ------------------------------------------------------------------- TOTAL 0 0 0 0 =================================================================== 12 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XII - Long-Term Debt (In Thousands) Instructions: Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of associate companies from which advances were received shall be shown under the class and series of obligation column. For Account 224 - Other long-term debt provide the name of creditor company or organization, terms of the obligation, date of maturity, interest rate, and the amount authorized and outstanding. ------------------------------------------------------------------------------------------------------------------------------------ Terms of Obligation Balance at Balance at Class & Series Date of Interest Amount Beginning Close Name of Creditor of Obligation Maturity Rate Authorized of Year Additions Deductions Provide an explanation of those changes considered material: N/A of Year ------------------------------------------------------------------------------------------------------------------------------------ Account 223 - Advances from Associate Companies: NONE 0 - - 0 Account 224 - Other Long-Term Debt: $0 $0 $0 $0 -------------------------------------------------------------------------------------------------- TOTAL $0 - - $0 --------------------------------------------------------------------------------==================================================== Give an explanation of Deductions: 13 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XIII - Current and Accrued Liabilities (In Thousands) Instructions: Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group. -------------------------------------------------------------------------------- Balance at Balance at Description Beginning of Year Close of Year -------------------------------------------------------------------------------- Account 233 - Notes Payable to Associate Companies Ameren Corporation $397,320 $434,570 Ameren CIPS 24,200 15,850 CIPSCO Investment Company 700 - Union Electric Development Corporation 2,550 1,100 Union Electric Company 83,760 - Ameren Energy Marketing Company 12,900 - ---------------------- TOTAL $521,430 $451,520 ====================== Account 234 - Accounts Payable to Associate Companies CIPSCO Investment Company $0 $0 Electric Energy Inc 2,208 6,486 Union Electric Development Corporation - 8 Ameren Energy (11,591) - Ameren Corporation 1,428 7,524 --------------------- TOTAL ($7,955) $14,018 ===================== Account 242 - Miscellaneous Current and Accrued Liabilities Unclaimed Checks $10 $14 Accrued Dollar More Program 12 - Accrued Compensation Awards (1,053) (1,053) Accrued Law Expenses 637 120 Accrued Vacation Liability 7,739 8,650 Dental & Optical - Management 27 32 General American Salary Savings Plan (1) - Major Medical - Contract Employees 24 152 Dental & Optical - Local 1455 3 4 Life of America Insurance 2 2 Major Medical - Executive 18 61 General American Group Life Insurance (63) (70) Medical Cash Payments - Clearing 63 (96) Long Term Disability Insurance 27 32 Supplemental Group Life 12 18 Medical Insurance (18) (18) Personal Care HMO 7 7 Employee Medical Plan 29 21 Contributions - United Fund 13 13 Purchase of US Saving Bonds (1) 5 Wage Garnishments (13) (13) Group Health Plan 1 1 United Health Care Select 1 1 Major Medical Premium Surplus (79) (79) Employee Dependent Care Liability 21 29 Dental Allowances - 1439,649,309 (39) (65) Deferred Comp - Board of Directors 63 63 Unclaimed Checks - CCMI Legal Pay Acc 448 305 Self Insured Medical Liability (1) (1) 401(k) Contributions Payable to Trustee - 1,937 -------------------- TOTAL $7,889 $10,072 ==================== 14 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XIV - Notes to Financial Statements Instructions: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. See pages 15 - B thru 15 - C 15 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For Year Ended December 31, 2002 Schedule XIV - Notes to Financial Statements NOTE 1 - Summary of Significant Accounting Policies Organization and Nature of Operations Ameren Services Company (the Company) is a wholly-owned subsidiary of Ameren Corporation (Ameren), registered under the Public Utility Holding Company Act of 1935 (PUHCA). The Company was authorized to conduct business as a service company for Ameren and its various subsidiaries by order of the Securities and Exchange Commission (SEC) dated December 30, 1997. The Company is organized along functional lines to accomplish its purpose of providing management, administrative, and technical services. These services are priced so that the Company operates on a break-even basis. The Company maintains its accounts in accordance with PUHCA, as administered by the SEC, and has adopted a system of accounts consistent with that prescribed by the Federal Energy Regulatory Commission. The accounting policies of the Company conform to U.S. generally accepted accounting principles (GAAP). Property and Plant The cost of additions to, and betterments of, units of property and plant is capitalized. Cost includes labor, material, applicable taxes and overheads. Maintenance expenditures and the renewal of items not considered units of property are charged to income as incurred. When units of depreciable property are retired, the original cost and removal cost, less salvage, are charged to accumulated depreciation. Depreciation Depreciation is provided over the estimated lives of the various classes of depreciable property by applying composite rates on a straight-line basis. Cash and Cash Equivalents Cash and cash equivalents include cash on hand and temporary investments purchased with an original maturity of three months or less. Income Taxes Ameren and its subsidiaries file a consolidated federal tax return. Deferred tax assets and liabilities are recognized for the tax consequences of transactions that have been treated differently for financial reporting and tax return purposes, measured using statutory tax rates. The Company's expenses are billed to the other subsidiaries of Ameren and taxes are computed on those entities. The Company had no deferred tax assets or liabilities at December 31, 2002 and 2001. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions. Such estimates and assumptions may affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Fair Value of Financial Instruments The carrying amounts of financial instruments on the Company' s books are a reasonable estimate of their fair value. Pg 15 - B NOTE 2 - Common Stock The Company is authorized to issue 30,000 shares of common stock at a par value of one cent ($.01) per share. Ameren holds all of the Company's common stock. At December 31, 2002 and 2001, there were 1,000 shares outstanding. NOTE 3 - Financing Arrangements Ameren has money pool agreements among its subsidiaries to coordinate and provide for certain short-term cash and working capital requirements. The money pools are administered by the Company (see Note 4). Ameren also has bank credit agreements totaling $695 million, expiring at various dates between 2003 and 2005 that support a portion of Ameren's commercial paper programs. At December 31, 2002, $445 million of the bank credit agreements were unused and available. NOTE 4 - Related Party Transactions The Company has transactions in the normal course of business with other Ameren subsidiaries. These transactions are primarily comprised of services received or rendered. Intercompany receivables were approximately $100 million and $76 million, respectively, as of December 31, 2002 and 2001. Intercompany payables totaled approximately $14 million and $(8) million, respectively, as of December 31, 2002 and 2001. Ameren's subsidiaries have the ability to invest excess funds or borrow funds as needed from Ameren's money pools. Interest is calculated at varying rates of interest depending on the composition of internal and external funds in the money pools. Excess funds that are not borrowed by other subsidiaries are invested externally by the Company and recorded as an intercompany note payable on the Company's balance sheet. Intercompany notes payable were approximately $452 million and $521 million, respectively, as of December 31, 2002 and 2001. NOTE 5 - Retirement Benefits The Ameren retirement plans cover substantially all employees of the Company. Benefits are based on the employees' years of service and compensation. The Ameren plans are funded in compliance with income tax regulations and federal funding requirements. The Company, along with the other subsidiaries of Ameren, is a participant in the Ameren plans and is responsible for its proportional share of the costs. The Company's share of the pension costs for 2002 and 2001 was $4 million and $0.9 million, respectively, of which approximately 9% was charged to construction accounts for both 2002 and 2001. In addition to providing pension benefits, the Company provides certain health care and life insurance benefits for retired employees. The Ameren Postretirement Plans cover substantially all employees of the Company. The Ameren Postretirement Plans are funded in compliance with income tax regulations and federal funding requirements. The Company, along with other subsidiaries of Ameren, is a participant in the Ameren Postretirement Plans and is responsible for its proportional share of the costs. The Company's share of the postretirement benefit costs for 2002 and 2001 was $17 million and $15 million, respectively, of which approximately 18% was charged to construction accounts for both 2002 and 2001. NOTE 6 - Interchange Transactions The Company acts as an agent for the coordination of interchange transactions with outside parties. Amounts related to these transactions are allocated to AmerenUE and AmerenEnergy Generating Company. Pg 15 - C ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XV Statement of Income (In Thousands) ----------------------------------------------------------------------------------------- Account Description Current Year Prior Year ----------------------------------------------------------------------------------------- Income 457 Services rendered to associate companies $ 312,533 $ 301,842 458 Services rendered to nonassociate companies - - 456 Other Electric Revenues 86 314 ---------------------- Total Income 312,619 302,156 ---------------------- Expense 920 Salaries and wages 76,576 72,007 921 Office Supplies and Expenses 21,523 18,090 922 Administrative Expense Transferred - Credit (1,192) 27 923 Outside Services Employed 66,608 118,212 924 Property Insurance 1 11 925 Injuries and Damages 1,392 1,419 926 Employee Pensions and Benefits 54,752 960 928 Regulatory Commission Expense 1,183 1,516 930.1 General Advertising Expenses 659 677 930.2 Miscellaneous General Expenses 5,082 4,408 931 Rents 19,197 20,783 935 General Plant Maintenance 2,015 2,061 901 Customer Accounts - Supervision 380 371 902 Customer Accounts - Meter Reading 1,274 1,614 903 Customer Accounts - Customer Records 8,773 7,629 905 Customer Accounts - Miscellaneous 223 111 908 Customer/Information Expense - Assistance 270 243 909 Customer/Information Expense - Informational 479 1,169 910 Customer/Information Expense - Miscellaneous 126 155 912 Demonstration & Selling Expenses 2,380 2,240 913 Advertising Expense - 26 916 Miscellaneous Sales Expense 22 26 500 Operation Supervision & Engineering 6 434 506 Steam - Miscellaneous Expenses 1,233 1,329 510 Steam - Maintenance Supervision & Engineering 235 348 514 Steam - Maintenance - Miscellaneous - 7 517 Nuclear - Operation Supervision & Engineering 6 5 524 Nuclear - Miscellaneous Operation Expenses 100 112 528 Nuclear - Maintenance Supervision & Engineering 4 5 539 Hydro Operation - Miscellaneous Expenses 58 62 541 Hydro Maintenance - Supervision & Engineering 1 - 544 Hydro Maintenance - Supervision & Engineering 2 - 549 Other Power Operation - Miscellaneous 109 211 556 Other Power Supply Expenses - System Control & Dispatch 2,027 2,031 557 Other Power Supply Expenses - Other 3,171 2,966 560 Transmission Operation - Supervision & Engineering 113 130 561 Transmission Operation - Load Dispatch 4,249 4,248 566 Transmission Operation - Misc. Expenses 23 11 568 Transmission Maintenance - Supv. & Engineering 692 650 --------------------- Subtotal 273,752 266,304 16 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XV Statement of Income (Continued) (In Thousands) --------------------------------------------------------------------------------------------------- Account Description Current Year Prior Year --------------------------------------------------------------------------------------------------- Expense (continued): 580 Distribution Operation - Supervision & Eng 1,307 1,978 582 Distribution Operation - Station Expenses 32 23 583 Distribution Operation - Overhead Line 517 106 584 Distribution Operation - Underground Lines 39 32 585 Distribution Operation - Street Lighting 3 - 586 Distribution Operation - Meter Expenses 1,084 1,012 587 Distribution Operation - Installation Expense 127 90 588 Distribution Operation - Misc. 3,089 2,182 590 Distribution Maintenance - Supv. & Engineering 3,019 2,896 592 Distribution Maintenance - Station Equipment 21 19 593 Distribution Maintenance - Overhead Lines 1,257 1,132 594 Distribution Maintenance - Underground Lines 3 1 596 Distribution Maintenance - Street Lighting 3 1 597 Distribution Maintenance - Meters 245 166 598 Distribution Maintenance - Misc 11 14 807 Purchase Gas Expense - 514 814 Underground Storage Operation - Supv. & Engineering 44 59 830 Underground Storage Maintenance - Supv. & Engineering 44 54 850 Transmission Expense - Supv. & Engineering 69 65 851 Transmission Expense - System Cntrl/Load Dispatching 56 37 857 Transmission Expense - Regulating Stations 492 499 859 Transmission Expense - Other 263 264 861 Transmission Expense Maintenance - Supv. & Engineering 66 50 870 Distribution Operation - Supervision & Engineering 565 534 879 Distribution Operation - Customer Installations Expense 19 11 880 Distribution Operation - Other 997 881 885 Distribution Maintenance - Supv. & Engineering 3 34 893 Distribution Maintenance - Meters 453 847 403 Depreciation Expense 857 745 404 Amortization Expense 15,487 12,832 408 Taxes - Non Utility Income 525 419 409 Taxes - Utility Income - Current (1,536) - 410 Provisions for Deferred Income Taxes 14,540 1 411 Deferred Income Taxes (12,448) - 419 Interest & Dividend Income (29,076) (18,909) 421 Gains / Losses from Property Dispositions 67 123 426.1 Donations 6 - 426.4 Expenditures for certain civic & political activities 2,413 1,785 426.5 Other Deductions 1,500 843 431 Other Interest Expense 32,704 24,512 --------------------- Total Expense 312,619 302,156 --------------------- --------------------- Net Income or (Loss) $0 $0 ===================== 16-A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Analysis of Billing Associate Companies - Account 457 (In Thousands) ---------------------------------------------------------------------------------------------------- Direct Indirect Compensation Total Costs Costs For Use Amount Name of Associate Company Charged Charged of Capital Billed ---------------------------------------------------------------------------------------------------- 457-1 457-2 457-3 --------------------------------------------- AmerenEnergy Resources Company $617 $108 $725 Ameren Corporation 8,446 1,707 10,153 Ameren Energy Communications 971 178 1,149 CIPSCO Investment Company 213 36 249 Union Electric Development Corporation 58 12 70 AmerenEnergy Inc. 1,373 212 1,585 AmerenERC 404 78 482 Union Electric Company 172,728 27,138 199,866 Central Illinois Public Service Company 63,123 9,908 73,031 AmerenEnergy Fuels and Services Company 2,210 376 2,586 AmerenEnergy Development Company 820 150 970 AmerenEnergy Marketing Company 1,037 166 1,203 Illinois Materials Supply Company 352 88 440 Ameren Development Corporation 6 1 7 AmerenEnergy Generating Company 17,314 2,703 20,017 -------------------------------------------- TOTAL $269,672 $42,861 $0 $312,533 ============================================ 17 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Analysis of Billing Nonassociate Companies - Account 458 (In Thousands) Instruction: Provide a brief description of the services rendered to each nonassociate company: -------------------------------------------------------------------------------------------------------------------------- Direct Indirect Compensation Excess Total Cost Cost For Use Total Or Amount Name of Nonassociate Company Charged Charged of Capital Cost Deficiency Billed -------------------------------------------------------------------------------------------------------------------------- 458-1 458-2 457-3 458-4 ---------------------------------------------------------------------------------- None ---------------------------------------------------------------------------------- TOTAL $0 $0 $0 $0 $0 $0 ================================================================================== 18 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ------------------------------------------------------------------------------------------------------------------------------------ Associate Company Charges Nonassociate Company Charges Total Charges for Service ------------------------------------------------------------------------------------ Direct Indirect Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total ------------------------------------------------------------------------------------------------------------------------------------ 920 Salaries and Wages $63,730 $12,846 $76,576 - - $0 $63,730 $12,846 $76,576 921 Office Supplies and Expenses 18,990 2,533 21,523 - - - 18,990 2,533 21,523 922 Administrative Expense Transferred - Credit - (1,192) (1,192) - - - - (1,192) (1,192) 923 Outside Services Employed 63,573 3,035 66,608 - - - 63,573 3,035 66,608 924 Property Insurance - 1 1 - - - - 1 1 925 Injuries and Damages 1,370 22 1,392 - - - 1,370 22 1,392 926 Employee Pensions and Benefits 54,752 - 54,752 - - - 54,752 - 54,752 928 Regulatory Commission Expense 1,181 2 1,183 - - - 1,181 2 1,183 930.1 General Advertising Expenses 606 53 659 - - - 606 53 659 930.2 Miscellaneous General Expenses 4,385 697 5,082 - - - 4,385 697 5,082 931 Rents 2,531 16,666 19,197 - - - 2,531 16,666 19,197 935 General Plant Maintenance 1,782 233 2,015 - - - 1,782 233 2,015 901 Customer Accounts - Supervision 376 4 380 - - - 376 4 380 902 Customer Accounts - Meter Reading 1,274 - 1,274 - - - 1,274 - 1,274 903 Customer Accounts - Customer Records 8,375 398 8,773 - - - 8,375 398 8,773 905 Customer Accounts - Miscellaneous 206 17 223 - - - 206 17 223 908 Customer/Information Expense - Assistance 129 141 270 - - - 129 141 270 909 Customer/Information Expense - Informational 340 139 479 - - - 340 139 479 910 Customer/Information Expense - Miscellaneous 9 117 126 - - - 9 117 126 912 Demonstration & Selling Expenses 2,055 325 2,380 - - - 2,055 325 2,380 916 Miscellaneous Sales Expense 3 19 22 - - - 3 19 22 500 Operation Supervision & Engineering (Eng) 6 - 6 - - - 6 - 6 506 Steam - Miscellaneous Expenses 1,233 - 1,233 - - - 1,233 - 1,233 510 Steam - Maintenance Supervision & Eng 235 - 235 - - - 235 - 235 ------------------------------------------------------------------------------ Subtotal 227,141 36,056 263,197 - - - 227,141 36,056 263,197 19 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ------------------------------------------------------------------------------------------------------------------------------------ Associate Company Charges Nonassociate Company Charges Total Charges for Service ------------------------------------------------------------------------------------ Direct Indirect Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total ------------------------------------------------------------------------------------------------------------------------------------ 517 Nuclear - Operation Supervision & Eng 6 - 6 - - - 6 - 6 524 Nuclear - Miscellaneous Operation Expenses 100 - 100 - - - 100 - 100 528 Nuclear - Maintenance Supervision & Eng 4 - 4 - - - 4 - 4 539 Hydro Operation - Miscellaneous Expenses 58 - 58 - - - 58 - 58 541 Hydro Maintenance - Supervision & Eng 1 - 1 - - - 1 - 1 544 Hydro Maintenance - Electric plant 2 - 2 - - - 2 - 2 549 Other Power - Operation - Misc 109 - 109 - - - 109 - 109 556 Other Power Supply Expenses - System Control 2,027 - 2,027 - - - 2,027 - 2,027 557 Other Power Supply Expenses - Other 3,055 116 3,171 - - - 3,055 116 3,171 560 Transmission Operation - Supervision & Eng 111 2 113 - - - 111 2 113 561 Transmission Operation - Load Dispatch 4,247 2 4,249 - - - 4,247 2 4,249 566 Transmission Operation - Misc. Expenses 23 - 23 - - - 23 - 23 568 Transmission Maintenance - Supv. & Eng 691 1 692 - - - 691 1 692 580 Distribution Operation - Supervision & Eng 1,188 119 1,307 - - - 1,188 119 1,307 582 Distribution Operation - Station Expenses 32 - 32 - - - 32 - 32 583 Distribution Operation - Overhead Line 516 1 517 - - - 516 1 517 584 Distribution Operation - Underground Lines 39 - 39 - - - 39 - 39 585 Distribution Operation - Street Lighting 3 - 3 - - - 3 - 3 586 Distribution Operation - Meter Expenses 1,075 9 1,084 - - - 1,075 9 1,084 587 Distribution Operation - Installation Expense 126 1 127 - - - 126 1 127 588 Distribution Operation - Misc 2,869 220 3,089 - - - 2,869 220 3,089 590 Distribution Maintenance - Supv. & Eng 2,926 93 3,019 - - - 2,926 93 3,019 592 Distribution Maintenance - Station Equipment 21 - 21 - - - 21 - 21 593 Distribution Maintenance - Overhead Lines 1,241 16 1,257 - - - 1,241 16 1,257 594 Distribution Maintenance - Underground Lines 3 - 3 - - - 3 - 3 596 Distribution Maintenance - Street Lighting 3 - 3 - - - 3 - 3 597 Distribution Maintenance - Meters 245 - 245 - - - 245 - 245 598 Distribution Maintenance - Misc 11 - 11 - - - 11 - 11 ----------------------------------------------------------------------------- Subtotal 20,732 580 21,312 - - - 20,732 580 21,312 19 - A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVI - Analysis of Charges for Service Associate and Nonassociate Companies (In Thousands) Instruction: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ------------------------------------------------------------------------------------------------------------------------------------ Associate Company Charges Nonassociate Company Charges Total Charges for Service ------------------------------------------------------------------------------------ Direct Indirect Direct Indirect Direct Indirect Account Description of Items Cost Cost Total Cost Cost Total Cost Cost Total ------------------------------------------------------------------------------------------------------------------------------------ 814 Underground Storage Operation - Supv. & Eng 44 - 44 - - - 44 - 44 830 Underground Storage Expense Maintenance 44 - 44 - - - 44 - 44 850 Transmission Expense - Supv. & Eng 69 - 69 - - - 69 - 69 851 Transmission Exp. - System Cntrol/Load Disp. 56 - 56 - - - 56 - 56 857 Transmission Expense - Regulating Stations 492 - 492 - - - 492 - 492 859 Transmission Expense - Other 263 - 263 - - - 263 - 263 861 Transmission Expense Maintenance - Supv. 66 - 66 - - - 66 - 66 870 Distribution Operation - Supervision & Eng 565 - 565 - - - 565 - 565 879 Distribution Operation - Installation Expense 19 - 19 - - - 19 - 19 880 Distribution Operation - Other 989 8 997 - - - 989 8 997 885 Distribution Maintenance - Supv. & Eng 3 - 3 - - - 3 - 3 893 Distribution Maintenance - Meters 453 - 453 - - - 453 - 453 403 Depreciation Expense 318 539 857 - - - 318 539 857 404 Amortization Expense 15,487 - 15,487 - - - 15,487 - 15,487 408 Taxes - Non Utility Income - 525 525 - - - - 525 525 409 Taxes - Utility Income - Current - (1,536) (1,536) - - - - (1,536) (1,536) 410 Provisions for Deferred Income Taxes - 14,540 14,540 - - - - 14,540 14,540 411 Deferred Income Taxes - (12,448) (12,448) - - - - (12,448) (12,448) 419 Interest & Dividend Income - (29,076) (29,076) - - - - (29,076) (29,076) 421 Gains/Losses from Property Dispositions 67 - 67 - - - 67 - 67 426.1 Donations 6 - 6 - - - 6 - 6 426.4 Expenditures for certain civic and political activites 1,850 563 2,413 - - - 1,850 563 2,413 426.5 Other Deductions 1,453 47 1,500 - - - 1,453 47 1,500 431 Other Interest Expense - 32,704 32,704 - - - - 32,704 32,704 --------------------------------------------------------------------------------- TOTAL EXPENSES 270,117 42,502 312,619 - - - 270,117 42,502 312,619 --------------------------------------------------------------------------------- Compensation for use of Equity Capital --------------------------------------------------------------------------------- 430 Interest on Debt to Associate Companies - - - - - - - - - --------------------------------------------------------------------------------- TOTAL COST OF SERVICE $270,117 $42,505 $312,619 $0 $0 $0 $270,117 $42,502 $312,619 ================================================================================= 19-B ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) Instruction: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System of Accounts). ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-A) ------------------------------------------------------------------------- Account Total Corporate Controller's Division Distribution Energy Delivery Number Description of Items Amount Comm. Support Services Tech Serv ------------------------------------------------------------------------------------------------------------------------------------ 920 Salaries and Wages $76,576 $1,157 $5,449 $4,465 $423 $4,619 921 Office Supplies and Expenses 21,523 280 332 318 9 515 922 Administrative Expense Transferred - Credit (1,192) - - - - - 923 Outside Services Employed 66,608 105 152 750 1 3 924 Property Insurance 1 - - - - - 925 Injuries and Damages 1,392 - - 165 1 - 926 Employee Pensions and Benefits 54,752 345 - - - - 928 Regulatory Commission Expense 1,183 5 78 25 7 30 930.1 General Advertising Expenses 659 647 1 1 - 2 930.2 Miscellaneous General Expenses 5,082 2,430 31 46 10 63 931 Rents 19,197 393 1,025 1,586 310 4,396 935 General Plant Maintenance 2,015 68 21 34 6 45 901 Customer Accounts - Supervision 380 3 7 83 2 15 902 Customer Accounts - Meter Reading 1,274 9 23 83 62 50 903 Customer Accounts - Customer Records 8,773 62 162 4,354 54 346 905 Customer Accounts - Miscellaneous 223 1 4 25 1 8 908 Customer/Information Expense - Assistance 270 2 5 124 2 11 909 Customer/Information Expense - Informational 479 316 4 80 1 8 910 Customer/Information Expense - Miscellaneous 126 1 2 72 1 5 912 Demonstration & Selling Expenses 2,380 784 39 659 15 84 916 Miscellaneous Sales Expense 22 - - 12 - - 500 Operation Supervision & Engineering (Eng) 6 - - - - - 506 Steam - Miscellaneous Expenses 1,233 9 23 35 7 48 510 Steam - Maintenance Supervision & Eng 235 3 5 7 2 167 517 Nuclear - Operation Supervision & Eng 6 - - - - - 524 Nuclear - Miscellaneous Operation Expenses 100 16 12 3 1 4 528 Nuclear - Maintenance Supervision & Eng 4 - - - - - 539 Hydro Operation - Miscellaneous Expenses 58 - 2 2 - 2 541 Hydro Maintenance - Supervision & Eng 1 - - - - 1 544 Hydro Maintenance - Electric plant 2 - - - - 2 549 Other Power - Operation - Misc. 109 1 2 3 1 4 556 Other Power Supply Expenses - System Control 2,027 15 38 59 12 1,460 557 Other Power Supply Expenses - Other 3,171 70 35 53 10 1,542 560 Transmission Operation - Supervision & Eng 113 1 2 7 49 16 561 Transmission Operation - Load Dispatch 4,249 28 72 111 22 3,206 566 Transmission Operation - Misc. Expenses 23 - - - - 23 568 Transmission Maintenance - Supv. & Eng 692 5 13 22 34 389 580 Distribution Operation - Supervision & Eng 1,307 9 24 111 395 69 ------------------------------------------------------------------------- Subtotal $275,059 $6,765 $7,563 $13,295 $1,438 $17,133 --------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B) --------------------------------------------------------------- Account Environmental Executive Amounts Charged Corporate Number Description of Items Safety & Health to Capital Finance Planning --------------------------------------------------------------- 920 Salaries and Wages $1,107 $12,957 $0 $2,588 $2,067 921 Office Supplies and Expenses 172 4 - 289 484 922 Administrative Expense Transferred - Credit - - - - - 923 Outside Services Employed 411 - 39,325 975 163 924 Property Insurance - - - - - 925 Injuries and Damages (312) 13 - - - 926 Employee Pensions and Benefits - 229 - - - 928 Regulatory Commission Expense 5 126 - 6 292 930.1 General Advertising Expenses - 1 - - - 930.2 Miscellaneous General Expenses 10 352 - 14 9 931 Rents 346 978 - 441 298 935 General Plant Maintenance 34 105 - 9 6 901 Customer Accounts - Supervision 2 200 - 3 2 902 Customer Accounts - Meter Reading 8 62 - 126 7 903 Customer Accounts - Customer Records 55 594 - 73 48 905 Customer Accounts - Miscellaneous 1 34 - 113 1 908 Customer/Information Expense - Assistance 2 75 - 2 2 909 Customer/Information Expense - Informational 1 26 - 8 1 910 Customer/Information Expense - Miscellaneous 1 21 - 1 1 912 Demonstration & Selling Expenses 13 293 - 17 33 916 Miscellaneous Sales Expense - - - - - 500 Operation Supervision & Engineering (Eng) - 6 - - - 506 Steam - Miscellaneous Expenses 789 37 - 10 7 510 Steam - Maintenance Supervision & Eng 1 7 - 2 1 517 Nuclear - Operation Supervision & Eng - - - - - 524 Nuclear - Miscellaneous Operation Expenses 22 5 - 20 1 528 Nuclear - Maintenance Supervision & Eng - 4 - - - 539 Hydro Operation - Miscellaneous Expenses 43 1 - - - 541 Hydro Maintenance - Supervision & Eng - - - - - 544 Hydro Maintenance - Electric plant - 2 - - - 549 Other Power - Operation - Misc. 61 3 - 1 1 556 Other Power Supply Expenses - System Cont 13 57 - 17 11 557 Other Power Supply Expenses - Other 12 39 - 16 10 560 Transmission Operation - Supervision & Eng 1 17 - 1 1 561 Transmission Operation - Load Dispatch 24 89 - 31 21 566 Transmission Operation - Misc. Expenses - - - - - 568 Transmission Maintenance - Supv. & Eng 4 101 - 6 4 580 Distribution Operation - Supervision & Eng 8 393 - 10 7 --------------------------------------------------- Subtotal $2,834 $16,829 $39,325 $4,779 $3,478 20 of 29 pages For the Year Ended December 31, 2002 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) Instruction: Indicate each department or service function. (See Instruction 01-3 General Structure of Accounting System: Uniform System of Accounts). ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-B) ------------------------------------------------------------------------- Account Total Corporate Controller's Division Distribution Energy Delivery Number Description of Items Amount Comm. Support Services Tech Serv ------------------------------------------------------------------------------------------------------------------------------------ 582 Distribution Operation - Station Expenses 32 $0 $1 $1 $4 $1 583 Distribution Operation - Overhead Line 517 2 4 6 420 9 584 Distribution Operation - Underground Lines 39 - 1 1 - 2 585 Distribution Operation - Street Lighting 3 - - 1 2 - 586 Distribution Operation - Meter Expenses 1,084 7 19 30 12 41 587 Distribution Operation - Installation Expense 127 1 2 18 3 5 588 Distribution Operation - Misc. 3,089 24 50 1,043 443 158 590 Distribution Maintenance - Supv. & Eng 3,019 22 56 228 639 786 592 Distribution Maintenance - Station Equipment 21 - - 2 - 3 593 Distribution Maintenance - Overhead Lines 1,257 8 22 34 459 47 594 Distribution Maintenance - Underground Lines 3 - - - 3 - 596 Distribution Maintenance - Street Lighting 3 - - - 3 - 597 Distribution Maintenance - Meters 245 1 3 4 1 6 598 Distribution Maintenance - Misc 11 - - - 6 - 814 Underground Storage Operation - Supv. & Eng 44 - 2 1 - 2 830 Underground Storage Expense Maintenance 44 - 2 1 - 2 850 Transmission Expense - Supv. & Eng 69 - 2 2 - 3 851 Trans. Exp.-System Cntrl/Load Disp. 56 - - - - - 857 Transmission Expense - Regulating Stations 492 3 9 14 3 19 859 Transmission Expense - Other 263 2 5 7 1 11 861 Transmission Expense Maintenance - Supv. 66 - - - - - 870 Distribution Operation - Supervision & Eng 565 4 10 16 6 22 879 Distribution Operation - Installation Expense 19 - - 6 - 2 880 Distribution Operation - Other 997 3 9 23 19 16 885 Distribution Maintenance - Supv. & Eng 3 - - - 1 - 893 Distribution Maintenance - Meters 453 3 8 13 2 17 403 Depreciation Expense 857 - - - - - 404 Amortization Expense 15,487 - - - - - 408 Taxes - Non Utility 525 - - - - - 409 Taxes - Utility (1,536) - - - - - 410 Provisions for Deferred Income Taxes 14,540 - - - - - 418 Non-Operating Rental Income (12,448) - - - - - 419 Interest & Dividend Income (29,076) - - - - - 421 Gains/Losses from Property Dispositions 67 - 2 2 - 2 426.1 Donations 6 6 - - - - 426.4 Expenditures for Certain Civic and Political activities 2,413 1,931 22 27 5 37 426.5 Other Deductions 1,500 1,321 21 14 3 17 431 Other Interest Expense 32,704 - - - - - ------------------------------------------------------------------ TOTAL EXPENSES $312,619 $10,103 $7,813 $14,789 $3,473 $18,341 ================================================================== --------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION (cont. on page 20-C) --------------------------------------------------------------- Account Environmental Executive Amounts Charged Corporate Number Description of Items Safety & Health to Capital Finance Planning -------------------------------------------------------------------------------------------------------------------- 582 Distribution Operation - Station Expenses $0 $2 $0 $0 $0 583 Distribution Operation - Overhead Line 1 4 - 2 1 584 Distribution Operation - Underground Lines - 1 - - - 585 Distribution Operation - Street Lighting - - - - - 586 Distribution Operation - Meter Expenses 7 18 - 8 6 587 Distribution Operation - Installation Expense 1 27 - 1 1 588 Distribution Operation - Misc. 13 116 - 25 18 590 Distribution Maintenance - Supv. & Eng 19 475 - 24 16 592 Distribution Maintenance - Station Equipment - 15 - - - 593 Distribution Maintenance - Overhead Lines 7 119 - 9 6 594 Distribution Maintenance - Underground Lines - - - - - 596 Distribution Maintenance - Street Lighting - - - - - 597 Distribution Maintenance - Meters 1 3 - 1 1 598 Distribution Maintenance - Misc - - - - - 814 Underground Storage Operation - Supv. & Eng - 4 - - - 830 Underground Storage Expense Maintenance - 4 - - - 850 Transmission Expense - Supv. & Eng - 10 - 1 - 851 Trans. Exp.-System Cntrl/Load Disp. - - - - - 857 Transmission Expense - Regulating Stations 3 9 - 4 3 859 Transmission Expense - Other 2 4 - 2 1 861 Transmission Expense Maintenance - Supv. - - - - - 870 Distribution Operation - Supervision & Eng 4 103 - 4 3 879 Distribution Operation - Installation Expense - 10 - - - 880 Distribution Operation - Other 3 11 - 9 3 885 Distribution Maintenance - Supv. & Eng - 1 - - - 893 Distribution Maintenance - Meters 3 14 - 4 2 403 Depreciation Expense - - - - - 404 Amortization Expense - - - - - 408 Taxes - Non Utility - - - - - 409 Taxes - Utility - - - - - 410 Provisions for Deferred Income Taxes - - - - - 418 Non-Operating Rental Income - - - - - 419 Interest & Dividend Income - - - - - 421 Gains/Losses from Property Dispositions - 2 - - - 426.1 Donations - - - - - 426.4 Expenditures for Certain Civic and Political Activities 6 102 - 22 5 426.5 Other Deductions 3 40 - 3 2 431 Other Interest Expense - 2,947 - - - ------------------------------------------------------------ TOTAL EXPENSES $2,907 $20,870 $39,325 $4,898 $3,546 ============================================================ 20-A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) --------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------- Account General Gas Human Industrial Information Power Regional Supply Number Counsel Support Resources Relations Technologies Overheads Plant Service Treasurer's --------------------------------------------------------------------------------------------------------------------- 920 $2,888 $1,595 $4,360 $669 $24,605 $186 $3 $17 $3,906 $2,893 921 394 120 1,836 85 14,778 115 30 - 142 1,473 922 - - - - - (1,192) - - - - 923 1,276 18 5,629 85 17,305 (40) - 6 14 253 924 - - - - - - - - - 1 925 1,368 - 2 - 23 - - - 1 22 926 - - 54,142 - - - - - 36 - 928 457 25 14 1 78 - - - 18 13 930.1 - 1 1 - 3 - - - 1 1 930.2 969 30 116 3 121 - - - 39 831 931 429 1,291 978 107 4,139 - - - 1,276 918 935 9 22 20 2 845 29 - - 732 22 901 3 7 7 1 28 - - - 9 6 902 10 764 26 2 94 (112) - - 29 21 903 68 198 190 17 646 - - - 202 1,659 905 2 4 4 - 16 - - - 5 3 908 2 5 5 1 20 - - - 6 5 909 2 4 4 - 15 - - - 5 3 910 1 2 2 - 11 - - - 3 2 912 16 49 37 4 167 - 2 - 48 35 916 - - - - 10 - - - - - 500 - - - - - - - - - - 506 10 23 22 2 154 - 2 - 28 20 510 2 4 4 - 18 - - - 6 5 517 - - - - - - - - 6 - 524 1 2 2 - 7 - - - 2 2 528 - - - - - - - - - - 539 - 1 1 - 4 - - - 1 1 541 - - - - - - - - - - 544 - - - - - - - - - - 549 1 2 2 - 22 - - - 3 2 556 16 39 37 4 157 - - - 48 34 557 14 35 33 4 1,214 - - - 43 31 560 1 2 2 - 8 - - - 3 2 561 30 73 69 8 290 - - - 90 64 566 - - - - - - - - - - 568 5 13 12 1 52 - - - 16 12 580 10 42 23 2 109 - - - 29 21 -------------------------------------------------------------------------------------------------------- subtotal $7,984 $4,371 $67,580 $998 $64,939 ($1,014) $37 $23 $6,747 $8,355 -------------------------------------------------------------------------------- ------------------------------------------------------------------ Account Ameren Risk Strategic Energy Delivery Number Energy Fuels Management Development Controller -------------------------------------------------------------------------------- 920 $0 $262 $227 $133 921 134 12 1 - 922 - - - - 923 - 177 - - 924 - - - - 925 - - 109 - 926 - - - - 928 - - 2 1 930.1 - - - - 930.2 - 1 5 2 931 - 36 167 83 935 - 1 3 2 901 - - 1 1 902 - 1 7 2 903 - 6 26 13 905 - - 1 - 908 - - 1 - 909 - - 1 - 910 - - - - 912 - 1 81 3 916 - - - - 500 - - - - 506 - 1 4 2 510 - - 1 - 517 - - - - 524 - - - - 528 - - - - 539 - - - - 541 - - - - 544 - - - - 549 - - - - 556 - 1 6 3 557 - 1 6 3 560 - - - - 561 - 3 12 6 566 - - - - 568 - - 2 1 580 - 1 23 21 ------------------------------------------------ subtotal $134 $504 $686 $276 20 - B ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVII - Schedule of Expense Distribution by Department or Service Function (In Thousands) ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------ Account General Gas Human Industrial Information Power Regional Supply Ameren Risk Number Counsel SupportResources Relations Technologies Overheads Plant Service Treasurer's Energy Fuel Management ------------------------------------------------------------------------------------------------------------------------------------ 582 $0 $18 $1 $0 $2 $0 $0 $0 $1 $1 $0 $0 583 2 35 4 - 16 - - - 5 4 - 1 584 - 28 1 - 3 - - - 1 1 - - 585 - - - - - - - - - - - - 586 8 760 40 2 77 - - - 24 17 - 1 587 1 50 2 - 10 - - - 3 2 - - 588 17 474 51 4 253 - 1 - 67 35 - 1 590 24 81 54 6 226 - - - 70 50 - 2 592 - - - - 1 - - - - - - - 593 9 359 21 2 100 - - - 27 20 - 1 594 - - - - - - - - - - - - 596 - - - - - - - - - - - - 597 1 204 3 - 11 - - - 3 2 - - 598 - - - - 2 - - - - - - - 814 - 29 1 - 3 - - - 1 1 - - 830 - 29 1 - 3 - - - 1 1 - - 850 1 41 1 - 5 - - - 2 1 - - 851 - 56 - - - - - - - - - - 857 4 354 9 1 36 - - - 11 8 - - 859 2 192 4 - 19 - - - 6 4 - - 861 - 66 - - - - - - - - - - 870 4 310 10 1 42 - - - 13 9 - - 879 - - - - 1 - - - - - - - 880 3 778 8 1 73 - - - 10 7 - - 885 - - - - - - - - 1 - - - 893 3 323 8 1 33 - - - 10 7 - - 403 - - - - - 857 - - - - - - 404 - - - - - 15,487 - - - - - - 408 - - - - - 525 - - - - - - 409 - - - - - (1,536) - - - - - - 410 - - - - - 14,539 - - 1 - - - 418 - - - - - (12,448) - - - - - - 419 - - - - - (29,076) - - - - - - 421 7 2 1 - 4 - - - 43 2 - - 426.1 - - - - - - - - - - - - 426.4 91 18 17 2 75 - - - 32 16 - 1 426.5 4 8 8 2 35 - - - 10 7 - - 431 - - - - - 29,675 - - - 82 - - ------------------------------------------------------------------------------------------------------------------------ TOTAL $8,165 $8,586 $67,825 $1,020 $65,969 $17,009 $38 $23 $7,089 $8,632 $134 $511 ======================================================================================================================== ------------------------------------ --------------------------- Account Strategic Energy Delivery Number Development Controller ------------------------------------ 582 $0 $0 583 1 - 584 - - 585 - - 586 5 2 587 - - 588 104 192 590 99 142 592 - - 593 4 3 594 - - 596 - - 597 - - 598 3 - 814 - - 830 - - 850 - - 851 - - 857 1 1 859 1 - 861 - - 870 3 1 879 - - 880 10 11 885 - - 893 1 1 403 - - 404 - - 408 - - 409 - - 410 - - 418 - - 419 - - 421 - - 426.1 - - 426.4 3 1 426.5 1 1 431 - - ------------------------------------ TOTAL $922 $631 ==================================== 20-C ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Departmental Analysis of Salaries - Account 920 (In Thousands) ---------------------------------------------------------------------------------------------------------------------------- Departmental Salary Expense ---------------------------------------------------------------- Included in Amounts Billed to Name of Department ---------------------------------------------------------------- Number of Indicate each department Total Parent Other Non Personnel or service function Amount Company Associates Associates End of Year ---------------------------------------------------------------------------------------------------------------------------- Corporate Communications $1,157 $1,157 33 Corporate Planning $2,067 2,067 25 Controller's 5,449 5,449 86 Energy Delivery Controller 133 133 7 Division Support 4,465 4,465 133 Distribution Services 423 423 26 Energy Delivery Tech Serv. 4,619 4,619 183 Environmental, Safety and Health 1,107 1,107 29 Executive 12,957 12,957 82 Finance 2,588 2,588 37 Gas Support 1,595 1,595 87 General Counsel 2,888 2,888 36 Human Resources 4,360 4,360 82 Industrial Relations 669 669 9 Information Technology 24,605 24,605 342 Supply Service 3,906 3,906 107 Treasurer's 2,893 2,893 77 Risk Management 262 262 3 Strategic Development 227 227 14 Other 206 206 0 ------------------------------------------------------------------------------ $76,576 $0 $76,576 $0 1,398 ============================================================================== 21 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Outside Services Employed - Account 923 (In Thousands) Instructions: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $25,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount -------------------------------------------------------------------------------- OUTSIDE SERVICE Accountemps NA $49 American Appraisal NA 39 Arthur Andersen LLP NA 63 Availability Inc. NA 110 Black & Veatch NA 159 Caminus NA 172 Century Business Services NA 44 Clifton Gunderson NA 31 Corporate Claims Management NA 1,008 D H Tax Solutions NA 132 Edison Electric NA 209 Great West Life & Annuity NA 1,972 Healthlink Inc. NA 52 Hewitt Associates NA 1,884 Human Resource Management NA 64 Iron Mountain NA 57 Jackson Kelly PLLC NA 76 Jene L Robinson NA 44 Jerry T Roberts CCP NA 40 Julie Stumpe NA 31 Kforce Inc. NA 53 Korn Ferry International NA 118 Mellon Bank NA 473 Mercer Human Resources NA 35 Merrill Lynch Asset NA 89 Merrill Lynch Pierce NA 71 Mpower.com Inc NA 66 Officeteam NA 40 PricewaterhouseCoopers LLP NA 362 RBG Staffing LLC NA 88 RER Inc NA 39 Rodgers Townsend LC NA 105 Rubin Brown Gornstein NA 26 Spherion Corporation NA 49 Towers Perrin NA 169 Union Planters Bank NA 569 Other (138) NA 546 ------- Total 9,134 ------- OUTSIDE SERVICE - Legal Armstrong Teasdale NA 31 D H Tax Solutions NA 33 Milbank Tweed Hadley NA 111 Other (4) NA (27) ------- Total 148 ------- OUTSIDE SERVICE - (affiliate provided) Other (1) NA 39,325 ------- Total 39,325 ------- 22 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Outside Services Employed - Account 923 (continued) (In Thousands) -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount -------------------------------------------------------------------------------- OUTSIDE SERVICE - Software Accenture NA 5,380 Actuate Corporation NA 91 Advecta NA 129 American Management System NA 32 AND Technologies, Inc. NA 66 Andersen Consulting NA 493 Aurora Systems Group NA 99 BMC Software Inc NA 137 Binary System Builders NA 118 Computer Associates NA 399 Comsys NA 99 Datalink NA 35 Daugherty Systems NA 80 DBA Direct Inc NA 43 Diversified Services NA 19 Docucorp International NA 134 EDS Corporation NA 220 EMC Corporation NA 45 ESG Technologies NA 54 Energy Solutions PLU NA 2,391 Ernst & Young LLP NA 326 F Y Inc. NA 36 Forsythe Solutions Group NA 110 Four Star Associates NA 30 Fujitsu Technology NA 94 Gartner Group Inc. NA 145 Getronics Order Services NA 227 Guaranteed Computer NA 31 Guffey & Associates NA 156 Hewlett-Packard Co NA 40 Horizons Consulting NA 72 Indusa Technical Corp NA 184 International Business NA 188 KPMG Consulting NA 134 Kendall Placement Group NA 56 Levi Ray & Shoup Inc NA 154 Maryville Data Systems NA 78 Maryville Technologies NA 105 Maverick Technologies NA 916 Microsoft Corporation NA 46 MODIS NA 86 Nextgen Information NA 168 Oracle Corporation NA 48 Quantec Inc. NA 144 RHI Consulting NA 43 Riptech Inc NA 73 Ron Cook & Associates NA 35 Rose International NA 140 Secure Data Solutions NA 89 Solution Consultants NA 1,111 ------- subtotal 15,129 22-A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Outside Services Employed - Account 923 (continued) (In Thousands) -------------------------------------------------------------------------------- Relationship "A" - Associate "NA" - Non From Whom Purchased Address Associate Amount -------------------------------------------------------------------------------- OUTSIDE SERVICE - Software (cont'd) Spherion Corporation NA 266 Staffing Partners Inc NA 135 Sungard Recovery Services NA 288 Sybase Inc NA 502 Symantec NA 125 System Services Enterprise NA 34 Technology Partners NA 122 Troutman Sanders NA 238 Utilities International NA 596 Vector NA 42 Virtual Communications NA 143 4 Serv NA 197 Other (45) NA 184 ------- Subtotal 2,872 Total 18,001 ------- TOTAL $66,608 ======== 22-B ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Employee Pensions and Benefits - Account 926 (In Thousands) Instructions: Provide a listing of each pension plan and benefit program provided by the service company. Such listing should be limited to $25,000. ------------------------------------------------------------------------------ Description Amount ------------------------------------------------------------------------------ Employee Meetings/Functions/Awards 500 Savings Investment Plan 14,083 Post Retirement Benefits Other than Pension 16,654 Group Life Insurance 746 Employee Retirement and Insurance Expenses 1,122 Medical Insurance 51,030 Accidental Death & Dismemberment Insurance 175 Dental Insurance 3,699 Pension Plans 4,164 Transfer to Construction from Acct. 926 (37,421) ------------- TOTAL $54,752 ============= ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 General Advertising Expenses - Account 930.1 (In Thousands) Instructions: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses," classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. ------------------------------------------------------------------------------ Description Name of Payee Amount Amount ------------------------------------------------------------------------------ Advertising in Newspapers, periodicals, billboards, radio, etc. Advertisers Printing $11 Bishop Dubourg 6 Bland MO 6 Braymer Saddle Club 4 CUSD #3 Fulton County 5 CUSD #4 Crestwood 5 Cape Girardeau Public 10 City of Auxvasse 6 City of Chesterfield 5 City of Creve Coeur 5 City of Huntsville 5 Eagle Foundation Inc 8 Ellisville Athletic 6 Excelsior Springs 5 Gateway International 60 Hamilton CCSD #32 4 Hawk Point Athletic 10 Hutsonville Park District 7 International Institute 4 Lewis County Law Enforcement 6 Missouri Black Expo 5 Missouri Valley Conference 19 Monumental Finishers 15 New Testament Fellowship 4 Nokomis High School 4 Northwest Athletic Association 6 Our Lady of Lourdes 9 Pathways Community 5 Pride 6 Queen of All Saints 5 Research International 31 River City Rascals 8 Riverview Gardens 4 Rodgers Townsend 32 Southern Illinois 10 St David Athletic Association 6 St Elizabeth Park 5 St Johns United Methodist 4 St Louis Blues 130 St Louis County 8 St Nicholas Catholic 6 Village of Palestine 5 Watseka Warrior 10 West Central Illinois 5 West St Francois 6 Other 133 ------------- Total $659 ============= 23 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Miscellaneous General Expenses - Account 930.2 (In Thousands) Instructions: Provide a listing of the amount included in Account 930.2, "Miscellaneous General Expenses," classifying such expenses according to their nature. Payments and expenses permitted by Section 321(b)(2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C. SS441(b)(2)) shall be separately classified. -------------------------------------------------------------------------------- Description Amount -------------------------------------------------------------------------------- Labor $1,111 Investor Relations 607 Public Relations 1,146 Stockholder Related Expenses 476 Board of Director Expenses 642 Corporate Membership 937 Other Miscellaneous Expenses 163 -------------- TOTAL $5,082 ============== ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Rents - Account 931 (In Thousands) Instructions. Provide a listing of the amount included in Account 931, "Rents," classifying such expenses by major groupings of property, as defined in the account definition of the Uniform System of Accounts. -------------------------------------------------------------------------------- Type of Property Amount -------------------------------------------------------------------------------- General office $19,135 Computer equipment 62 ----------------- TOTAL $19,197 ================= 24 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Taxes Other Than Income Taxes - Account 408 (In Thousands) Instructions: Provide an analysis of Account 408, "Taxes Other Than Income Taxes." Separate the analysis into two groups: (1) other than U.S. Government taxes, and (2) U.S. Government taxes. Specify each of the various kinds of taxes and show the amounts thereof. Provide a subtotal for each class of tax. -------------------------------------------------------------------------------- Kind of Tax Amount -------------------------------------------------------------------------------- Taxes Other Than U.S. Government Taxes -------------------------------------- Corporate Franchise/Miscellaneous Taxes $35 Ad Valorem Taxes 163 ------------- Subtotal - Taxes Other Than U.S. Government Taxes 198 U.S. Government Taxes --------------------- Payroll Taxes $327 ------------- Subtotal - U.S. Government Taxes 327 ------------- ------------- TOTAL $525 ============= ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Donations - Account 426.1 (In Thousands) Instructions: Provide a listing of the amount included in Account 426.1, "Donations," classifying such expenses by its purpose. The aggregate number and amount of all items of less than $3,000 may be in lieu of details. ---------------------------------------------------------------------------------------- Name of Recipient Purpose of Donation Amount ---------------------------------------------------------------------------------------- Rockwood School District Center for Creative Learning (computers) $6 -------- TOTAL $6 ======== 25 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Other Deductions - Account 426.5 (In Thousands) Instructions: Provide a listing of the amount included in Account 426.5, "Other Deductions," classifying such expenses according to their nature. -------------------------------------------------------------------------------- Description Amount -------------------------------------------------------------------------------- Other deductions $1,465 Miscellaneous 35 ---------------------- TOTAL $1,500 ====================== 26 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Schedule XVIII - Notes to Statement of Income Instructions: The space below is provided for important notes regarding the statement of income or any account thereof. Furnish particulars as to any significant increases in services rendered or expenses incurred during the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. See Notes to Financial Statements on pages 15 - B thru 15 - C 27 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY Organization Chart See pages 29 - A through 29 - B Methods of Allocation See page 29 - C Annual Statement of Compensation for Use of Capital Billed - None - 28 of 29 pages ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Organization Chart Organization: President Energy Delivery (ED) - Senior Vice President, Tom Voss ED - Customer Service - Vice President ARES Business Center Business Development Customer Relations Curriculum Development Customer Accounts System Meter Technical Applications ED - Distribution Services - Vice President Distribution Operating ED - Gas Operations Support - Vice President Gas Operations Support Gas Work Practices Gas Training Gas Control Strategic Projects - Manager ED - Controller ED - Technical Services - Vice President System Relay Services Substation and Transmission Energy Supervisory Operations Fleet Services Electric Engineering Transmission and Planning Services Regulatory Development Asset Management Facilities and Vegetation General Counsel and Secretary - Vice President Legal Assistant Secretary Security State Regulatory Policy Industrial Relations - Vice President 29-A ANNUAL REPORT OF AMEREN SERVICES COMPANY For the Year Ended December 31, 2002 Organization Chart (Continued) Senior Vice President, David Whiteley Corporate Planning Supply Services Senior Vice President, Paul Agathen Corporate Communications & Public Policy - Vice President Community Relations Economic Development Government Relations Corporate Communications Information Technology - Vice President Enterprise Architecture & Design Development eBusiness Development Operations Support Planning & Support Telecommunications Environmental Safety & Health - Vice President Environmental Services Safety & Health Environmental Science Human Resources - Vice President Total Rewards Diversity HR Operations Organization Effectiveness Finance & Corporate Services - Senior Vice President, Warner Baxter Vice President and Controller Accounting Financial Communications Systems/Special Projects/ Performance Management/Regulatory Accounting Vice President, Treasurer and Risk Management Corporate Finance & Development Financial Planning & Investments Insurance Treasury Technology Services Risk Management Credit Vice President & Tax Counsel Excise Taxes Ad Valorem Taxes Tax Research and Planning Tax Audit Internal Audit - Manager Internal Audit 29-B ANNUAL REPORT OF AMEREN SERVICES COMPANY Methods of Allocation Composite - Energy Sales, Customers and Employees Based on equal weighting of energy sales, average customers and number of employees. Customers Based on a year-end count of electric and gas customers. Sales Based on the year-end energy sales. Employees Based on the number of full time employees monthly. Labor Based on yearly Operation & Maintenance labor costs. Total Capitalization Based on total operating company capitalization value at year-end. Total Assets Based on total operating company assets at year-end. Construction Expenditures Based on yearly construction expenditures by each operating company. Peak Load Based on peak load at each operating center. Each operating power plant peak generation provides electric ratio. Gas ratio is derived from system peak at a transportation intake point for Ameren's system. Generating Capacity Based on nameplate generating capacity at each power plant. Gas Throughput Based on total gas usage including transportation customers at each Ameren operating gas system. Current Tax Expense Based on yearly tax expenses for each operating company. Vehicle Ratio Based on number of vehicles assigned to each operating company. Accounting Transaction Based on number of corporation transactions in a particular accounting system. Information Technology (IT) Based on number of IT related activities. 29-C ANNUAL REPORT OF AMEREN SERVICES COMPANY Signature Clause Pursuant to the requirements of the Public Utility Holding Company Act of 1935 and the rules and regulations of the Securities and Exchange Commission issued thereunder, the undersigned company has duly caused this report to be signed on its behalf by the undersigned officer thereunto duly authorized. Ameren Services Company ---------------------------------------------------- (Name of Reporting Company) By: /s/ Martin J.Lyons, Jr. ---------------------------------------------------- (Signature of Signing Officer) Martin J. Lyons Jr., Vice President and Controller ---------------------------------------------------- (Printed Name and Title of Signing Officer) Date: April 17, 2003 ---------------- 29 of 29 pages