RE: Accounting and Reporting from The Financial AccountingStandards

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X-From: Steffes, James D. </O=ENRON/OU=NA/CN=RECIPIENTS/CN=JSTEFFE<
X-To: Nicolay, Christi L. </O=ENRON/OU=NA/CN=RECIPIENTS/CN=Cnicola<
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Christi -

Did this come from FERC??

Jim

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

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

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

Enclosed:

In Reply Refer To:

OED-DRAP
Docket No. AI01-1-000

August 10,
2001

TO ALL JURISDICTIONAL PUBLIC UTILITIES, LICENSEES,
NATURAL GAS COMPANIES, AND OIL PIPELINE COMPANIES

SUBJECT: ACCOUNTING AND REPORTING FOR CERTAIN TYPES OF
FINANCIAL INSTRUMENTS AND HEDGING ACTIVITIES

INTRODUCTION

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

Please see that attachment.

Thank you,

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