ML020500490

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Pricewaterhousecoopers Cover Sheet Application for Allowance & Payment of Interim Compensation & Reimbursement of Expenses for 12/01/2001 to 12/31/2001
ML020500490
Person / Time
Site: Diablo Canyon  Pacific Gas & Electric icon.png
Issue date: 01/31/2002
From: Lumsden T
PricewaterhouseCoopers, LLP
To:
Office of Nuclear Reactor Regulation, US Federal Judiciary, Bankruptcy Court, Northern District of California
References
01-30923 DM, 94-0742640
Download: ML020500490 (85)


Text

Thomas Lumsden PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, CA 94105 Telephone:

(415) 498-5000 Facsimile:

(415) 498-6699 Accountants and Financial Advisors for Official Committee of Unsecured Creditors 1

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10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 F~ILED JAN 3 1 ZOOZ UNITED STATES BANKRUPTCY cOURIT SAN FRANCISCO CA UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF CALIFORNIA SAN FRANCISCO DIVISION Case No. 0 1-30923 DM LECTRIC Chapter 11 Case ia corporation,

[No Hearing Scheduled]

btor.

Federal I.D. No. 94-0742640 PRICEWATERHOUSECOOPERS COVER SHEET APPLICATION FOR ALLOWANCE AND PAYMENT OF INTERIM COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR DECEMBER 01, 2001 TO DECEMBER 31,2001 PricewaterhouseCoopers LLP (the "Finn") submits its Cover Sheet Application (the "Application") for Allowance and Payment of Interim Compensation and Reimbursement of Expenses for the Period December 1, 2001 through December 31, 2001 (the "Application Period"). In support of the Application, the Firm respectfully represents as follows:

1.

The Firm is Accountants and Financial Advisors to the Official Committee of Unsecured Creditors. The Firm hereby applies to the Court for allowance and payment of interim compensation for services rendered and reimbursement of expenses incurred during the Application Period.

2.

The Finn billed a total of $221,491 in fees and expenses during the A

WD 071701/1-1419903/42/931767/vl In re PACIFIC GAS AND E COMPANY, a Californ De Pýl

ý41 ()

Application Period. The Total fees represent 452.8 hours9.259259e-5 days <br />0.00222 hours <br />1.322751e-5 weeks <br />3.044e-6 months <br /> expended during the Application Period. These fees and expenses break down as follows:

1 2

3 4

5 6

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

3.

Accordingly, the Firm seeks allowance of interim compensation in the total amount of $192,887 at this time. This total is comprised as follows:

$162,090 (85% of the fees for services rendered)' plus $30,797 (100% of the expenses incurred).

4.

For the post-petition period, the Finn has been paid to date as follows:

Application Period Amount Description Amount Paid Applied For First (April 11, 2001 -

$803,642 90% of fees and

$803,642 May 31, 2001) 100% of expenses Second (June 1, 2001 -

$870,002 90% of fees and

$870,002 July 31, 2001) 100% of expenses First Interim Fee

$2,408 10% fee holdback ($179,012) net

$2,408 Application of PricewaterhouseCoopers LLP and Court Adjustments ($176,604)

Third (August 1, 2001 -

$358,024 85% of fees and

$358,024 August 30, 2001) 100% of expenses

'Payment of this amount would result in a "holdback" of $28,604.

WD 071701/1-1419903/42/931767/vlI Period Fees Expenses Total December 1, 2001 -

$190,694

$30,797

$221,491 December 31, 2001 1

1 2

3 4

5 6

7 8

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

6.

With regard to the copies of this Application served on counsel for the Committee, counsel for the Debtor and the Office of the United States Trustee, attached as Exhibit 1 hereto is the name of each professional who performed services in connection with WD 071701/I-1419903/42/931767/vlI Fourth (September 1,

$293,871 85% of fees and

$293,871 2001 - September 30, 100% of expenses 2001)

Fifth (October 1, 2001 -

$307,809 85% of fees and

$307,809 October 31, 2001) 100% of expenses Sixth (November

$215,596 85% of fees and

$215,596 1,2001-November 30, 100% of expenses 2001 Total Paid to the

$2,851,352

$2,851,532 Finn to Date

5.

To date, the Firm is owed as follows (excluding amounts owed pursuant to this Application).

Application Period Amount Description Third (August 1, 2001 -

$59,230 15% fee holdback August 31, 2001)

Fourth (September 1, 2001-

$49,016 15% fee holdback September 30, 2001)

Fifth (October 1, 2001 -

$52,451 15% fee holdback October 31, 2001 Sixth (November 1, 2001 -

$37,408 15% fee holdback November 30, 2001)

Total Owed to Firm to Date

$198,105 1

this case during the period covered by this Application and the hourly rate for each such 2

professional; and (b) attached as Exhibits 2-1 and 2-2 are the detailed time and expense 3

statements for the Application Period that comply with all Northern District of California 4

Bankruptcy Local Rules and Compensation Guidelines and the Guidelines of the Office of 5

the United States Trustee.

6

7.

The Firm has served a copy of this Application (without Exhibits) on the 7

Special Notice List in this case.

8

8.

Pursuant to this Court's 'ORDER ESTABLISHING INTERIM FEE 9

APPLICATION AND EXPENSE REIMBURSEMENT PROCEDURE" which was entered 10 on or about July 26, 2001, the Debtor is authorized to make the payment requested herein 11 without a further hearing or order of this Court unless an objection to this Application is 12 filed with the Court by the Debtor, the Committee or the United States Trustee and served by 13 the fifteenth day of the month following the service of this Application. If such an objection 14 is filed, Debtor is authorized to pay the amounts, if any, not subject to the objection. The 15 Firm is informed and believes that this Cover Sheet Application was mailed by first class 16 mail, postage prepaid, on or about January 31, 2002.

17

9.

The interim compensation and reimbursement of expenses sought in this 18 Application is on account and is not final. Upon the conclusion of this case, the Firm will 19 seek fees and reimbursement of the expenses incurred for the totality of the services 20 rendered in the case. Any interim fees or reimbursement of expenses approved by this Court 21 and received by the Firm will be credited against such final fees and expenses as may be 22 allowed by this Court.

23

10.

The Firm represents and warrants that its billing practices comply with all 24 Northern District of California Bankruptcy Local Rules and Compensation Guidelines and 25 the Guidelines of the Office of the United States Trustee. Neither the Firm nor any members 26 of the Finn has any agreement or understanding of any kind or nature to divide, pay over or 27 share any portion of the fees or expenses to be awarded to the Firm with any other person or 28 attorney except as among the members and associates of the Firm.

WD 071701/1-1419903/42/931767/vl WHEREFORE, the Firm respectfully requests that the Debtor pay compensation to the Firm as requested herein pursuant to and in accordance with the terms of the 'ORDER ESTABLISHING INTERIM FEE APPLICATION AND EXPENSE REIMBURSEMENT PROCEDURE."

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9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PricewaterhouseCoopers LLP B y:______

Thomas E. Lumsden, Partner Accountants and Financial Advisors to the Official Committee of Unsecured Creditors WD 071701/1-1419903/42/931767/vl Dated: January 31, 2002 Pacific Gas and Electric Summary of Time By Professional For the Period December 01, 2001 Through December 31, 2001 Professional Title Time Total Billing Rate Chen, Yitze Hamilton, Mike Ho, Rocky Lu, Jennifer Lumsden, Tom Neis, Margery Pellervo, Pat Reiss, Freddie Sin, Theresa Young, Allison Sr. Associate Partner Director Manager Partner Sr. Associate Partner Partner Associate Manager Totals Exhibit I Fee Total 4.8 58.8 61.0 17.3 28.5 102.0 3.7 30.0 40.2 106.5 452.8

$325

$640

$450

$400

$595

$325

$595

$595

$175

$375

$1,560

$37,632

$27,450

$6,920

$16,958

$33,150

$2,202

$17,850

$7,035

$39,938

$190,694 Page I of 1

Pacific Gas and Electric Summary of Time By Task Code For the Period December 01, 2001 Through December 31, 2001 Task Code Asset Sales/Valuation Issues Bankruptcy Reporting/Operations Cash Flow Analysis Claims Analysis Coordinating with Debtor CPUC Review DWR Contracts/Analysis Executory Contracts (QF)

Fee Application FERC Review Financial Statement Modeling Financial Statements General Committee Matters Plan of Reorganization/Negotiations Professional Compensation Matters Subcommittee Matters Tax Review Totals Time Total Fee Total 6.8

$2,806 4.3

$1,809 19.4

$7,940 11.9

$5,144 3.1

$1,295 24.2

$9,529 111.9

$44,042 18.6

$9,226 26.8

$4,930 5.3

$3,068 42.7

$13,614 3.1

$1,522 14.5

$8,402 89.7

$48,129 1.2

$336 35.8

$14,921 33.5

$13,984 452.8

$190,694 Exhibit 2 Page 1 of I

Exhibit 2-1 Professional Pacific Gas and Electric Tine Reporting Detail Reporting by Task Code December 01, 2001 through December 31, 2001 Date Hours Billing Rate Fees Description Task Code:

Asset Sales/Valuation Issues Hamilton, Mike 1

SubTotal:

Hamilton, Mike Lumsden, Tom 1

Lumsden, Tom 12, SubTotal:

Lumsden, Tom Young, Allison 1

Young, Allison 12/

Young, Allison 12/

Young, Allison 12/

Young, Allison 12/;

SubTotal:

Young, Allison Total: Asset Sales Task Code:

2/2/2001 0.3

$640 0.3 2/3/2001 0.4

$595

/14/2001 0.4

$595 0.8 2/4/2001 0.3

$375 13/2001 0.4

$375 17/2001 2.8

$375 18/2001 20/2001 1.5 0.7

$375

$375 5.7 N/aluation Issue 6.8 Bankruptcy Reporting/Operations

$192.00 Review comparable analysis for PG&E stand alone entities

$192.00

$238.00 Review motion of PG&E to retain Real estate consultants and brokers for asset assessment and marketing

$238.00 Review PG&E motion for ex parte relief re property tax valuation appeal

$476.00

$112.50 Update Market Comp analysis.

$150.00 Review/update GenCo valuation.

$1,050.00 Review and update Discounted Cash Flow Valuation on the proposed entities.

$562.50 Update discounted cash flow analysis.

$262.50 Review/update Discounted Cash Flow Valuation and distribute latest draft with comments.

$2,137.50

$2,805.50 Hamilton, Mike 12 SubTotal:

Hamilton, Mike Ho, Rocky 12 Ho, Rocky 12 Ho, Rocky 12 Thursday, January 31, 2002

/2612001 0.4

$640 0.4

/11/2001 0.6

$450

/12/2001 0.9

$450

/12/2001 0.4

$450

$256.00 Begin review of revised POR

$256.00

$270.00 Review and analyze debtor's motion re:use of estate funds to hire mediators to handle pre-petition litigation issues.

$405.00 Review and analyze debtor's motion for relief of stay from reassessment of property value for tax issues.

$180.00 Review and analyze relief from stay stipulation with City of Fairfield.

Page 1 of 20 I

Professional Date Hours Billing Rate Fees Description Ho, Rocky SubTotal:

HO, Rocky Sin, Theresa SubTotal:

Sin, Theresa Young, Allison 12/14/2001 0.9

$450 2.8 12/5/2001 0.6

$175 0.6 12/4/2001 0.5

$375 SubTotal:

Young, Allison

0.5 Total

Bankruptcy Reporting/Opera 4.3 Task Code:

Cash Flow Analysis Hamilton, Mike 12/29/2001 0.5

$640 SubTotal:

Hamilton, Mike 0.5

$405.00 Review and analyze stipulation regarding Hydropower motion.

$1,260.00

$105.00 Search SOFA & SOAL Filing Amended Schedules for commercial paper holder information.

$105.00

$187.50 Review emails on planned court filings by the creditors committee.

$187.50

$1,808.50

$320.00 Review 12/11 revised cash flow projection

$320.00 12/4/2001 0.8

$450 12/4/2001 12/4/2001 12/5/2001 1.1 0.9 0.8

$450

$450

$450 12/5/2001 0.7

$450 12/10/2001 12/12/2001 12/21/2001 12/21/2001 12/26/2001 0.5 0.8 1.1 0.7 0.4

$450

$450

$450

$450

$450 12/26/2001 0.5

$450

$360.00 Review debtor's proposed Tri-Valley Area Electric Capacity Project.

$495.00 Review and analyze issues relating to the Tri-Valley electric capacity project.

$405.00 Review and analyze outstanding issues on the debtor's proposed Path 15 upgrade project.

$360.00 Prepare memo on findings and recommendations regarding OCC's position on'the Tri-Valley and Path 15 Upgrade projects.

$315.00 Review and analyze debtor's projected cash flows for FY 2002, emphasis on capital expenditure projects.

$225.00 Discussion with the Debtor (V Fong) regarding specific issues on the Tri Valley $136 million project.

$360.00 Review updated cash flows received from debtor.

$495.00 Review and analyze debtor's proposed capex project regarding the California Transmission Line Smart Pig retrofit project.

$315.00 Review presentation on latest cash flow projections from debtor.

$180.00 Review debtor's proposed FY 2002 capex budget.

$225.00 Discuss with debtor open issues regarding the proposed Smart Pig capex project.

Page 2 of 20 Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Thursday, January 31, 2002 Professional Date Hours Billing Rate Fees Description

Professional Date Hours Billing Rate Fees SubTotal:

Ho, Rocky 8.3 Lumsden, Tom 12/3/2001 0.3

$595

$178.50 Lumsden, Tom 12/17/2001 0.5

$595

$297.50 Lumsden, Tom 12/18/2001 0.2

$595

$119.00 Lumsden, Tom 12/27/2001 0.5

$595

$297.50 SubTotal:

Lumsden, Tom 1.5 Sin, Theresa 12/18/2001 2.1

$175

$367.50 SubTotal:

Sin, Theresa 2.1 Young, Allison 12/6/2001 0.5

$375

$187.50 Young, Allison 12/18/2001 1.8

$375

$675.00 Young, Allison 12/20/2001 2.1

$375

$787.50 Young, Allison 12/21/2001 2.6

$375

$975.00 SubTotal:

Young, Allison 7

$2, Total: Cash Flow Analysis 19.4

$7, Task Code:

Claims Analysis Ho, Rocky 12/7/2001 0.7

$450

$315.00 Ho, Rocky 12/13/2001 1.1

$450

$495.00 Ho, Rocky Ho, Rocky SubTotal:

Ho, Rocky Lumsden, Tom 12/14/2001 12/18/2001 1.3 1

12/3/2001 0.2

$450

$450 4.1

$595

$585.00

$450.00

$1,

$119.00 Description 3,735.00 Review PG&E motion for Tri Valley and Path 15 upgrade - Capex Review PG&E cash forecast update Review notes from W. Campbell meeting on cash forecasts Review A. young summary of PG&E cash flow projection and analysis

$892.50 Update the cash flow projections of PG&E Co

$367.50 Review actual cash balance to cash flow projections.

Review updated cash flow projections through Dec 2002.

Create summary presentation on updated cash flow projections.

Update cash flow presentation.

625.00 940. 00 Review debtor's motion to file certain omnibus objections to various claims.

Review claims support from POR in preparation for 12/14/01 meeting with debtor regarding status of reconciling claims.

Meeting with debtor to discuss status of claims analysis with a focus on PX/ISO claims.

Meeting with debtor to discuss update on generator claims.

845.00 Review motion for MLX refund by Delta Builder and PG&E reply Thitrsday, Januar 31, 2002 Page 3 of 20

PI fsinl Dt or iln ae Fe eczto Lumsden, Tom 1

Lumsden, Tom 1

SubTotal:

Lumsden, Tom Young, Allison I

Young, Allison 12, Young, Allison 12/

Young, Allison 12/

Young, Allison 12/

Young, Allison 12/

Young, Allison 12/4 2/3/2001 0.3

$595 2/712001 1.2

$595 1.7 2/5/2001 0.4

$375

/14/2001 14/2001

'18/2001 18/2001 18/2001 20/2001 0.6 1.2 1.5 0.3 0.9 1.2

$375

$375

$375

$375

$375

$375

$178.50 Review request for relief from stay re Shea Homebuilders

$714.00 Review and comment on debtor motion to file omnibus claim objections

$1,011.50

$150.00 Review PX/PG&E settlement data and discuss PG&E's liability with debtor.

$225.00 Review claims detail.

$450.00 Meeting with Debtor to discuss claims analysis.

$562.50 Meeting with debtor to discuss claims analysis.

$112.50 Prepare for meeting with debtor on claims analysis.

$337.50 Review supporting information on claims.

$450.00 Review claims status details including PX claims and FERC filings on PX liquidation.

SubTotal:

Young, Allison 6.1

$2,287.50 Total: Claims Analysis 11.9

$5,144.00 Task Code:

Coordinating with Debtor Hamilton, Mike 12/11/2001 0.5

$640

$320.00 Work with PG&E and drawn LC banks to arrange a meeting in San Francisco to negotiate a settlement on Thursday in San Francisco.

SubTotal:

Hamilton, Mike 0.5

$320.00 Young, Allison 12/6/2001 0.5

$375

$187.50 Coordinate getting updated claims analysis and cash flows from debtor.

Young, Allison 12/6/2001 0.4

$375

$150.00 Draft follow-up data requests on revised financial projections and email to debtor.

Young, Allison 12/10/2001 0.4

$375

$150.00 Coordinate data requests with various debtor employees.

Young, Allison 12/1212001 0.6

$375

$225.00 Draft and email pending data requests to PG&E.

Young, Allison 12/14/2001 0.7

$375

$262.50 Draft and email remaining questions on POR financials to PG&E.

SubTotal:

Young, Allison 2.6

$975.00 Total: Coordinating with Debtor 3.1

$1,295.00 Thursday, Januarta 31, 2002 Professional Date Hours Billing Rate Fees Description Page 4 of 20

Thursday, Januaq 31, 2002 IN IN IN IS N

N Page 5 of 20 Professional Date Hours Billing Rate Fees Description Task Code:

CPUC Review Hamilton, Mike 12/2/2001 0.4

$640

$256.00 Review PwC analysis of PG&E's analysis of SCE/CPUC settlement Hamilton, Mike 12/26/2001 1.2

$640

$768.00 Review decision of CPUC to transfer the direct access effect on DWR from one docket to another SubTotal:

Hamilton, Mike 1.6

$1,024.00 Ho, Rocky 12/3/2001 0.8

$450

$360.00 Review and analyze motion for relief from the automatic stay for CPUC proceeding regarding MLX extensions and supporting documents.

Ho, Rocky 12/4/2001 0.9

$450

$405.00 Review and analyze debtor's issues with possible settlement scenarios with the CPUC.

Ho, Rocky 12/4/2001 0.7

$450

$315.00 Review draft presentation of proposed SCE/CPUC settlement.

Ho, Rocky 1217/2001 0.4

$450

$180.00 Review PG&E's closing brief in the DWR revenue requirement hearings.

SubTotal:

Ho, Rocky 2.6

$1,260.00 Lumsden, Tom 12/3/2001 0.6

$595

$357.00 Review PG&E reply brief on URG rehearing request.

Lumsden, Tom 12/7/2001 1.1

$595

$654.50 Review CPUC notice on ISO charge status among three utilities.

SubTotal:

Lumsden, Tom 1.7

$1,011.50 Neis, Margery 12/4/2001 1

$325

$325.00 Check CPUC website for December 11 agenda.

Review agenda and filings.

4eis, Margery 12/10/2001 0.8

$325

$260.00 Research and answer question from Allison Young regarding beginning PROACT balance for SCE.

Jeis, Margery 12/10/2001 1.5

$325

$487.50 Review CPUC filing in A.00-11-038 SCE Advice Letter for MOU with CPUC Jeis, Margery 12/10/2001 1.5

$325

$487.50 Summarize last week's filings and review, e-mail summary of filings to team.

Jeis, Margery 12/10/2001 0.6

$325

$195.00 Review CPUC filing in A.00-1 1-038 (cons.), SCE Procurement plan and chart.

Jeis, Margery 12/11/2001 4.8

$325

$1,560.00 Attend final oral arguments in CPUC DWR revenue requirements proceeding. Edit notes, summarize key points and e-mail executive summary and detailed notes to team.

leis, Margery 12/12/2001 0.6

$325

$195.00 Open hard copies of CPUC filings and review.

leis, Margery 12/13/2001 0.4

$325

$130.00 Review CPUC filing - PG&E under grounding of lines.

Professional Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Date 12/13/2001 12/14/2001 12/18/2001 12119/2001 12/19/2001 Hours 0.4 0.9 1.5 1

0.5 Billing Rate

$325

$325

$325

$325

$325 Fees

$130.00

$292.50

$487.50

$325.00

$162.50 Neis, Margery 12/20/2001 0.8

$325

$260.00 Neis, Margery 12/21/2001 0.5

$325

$162.50 SubTotal:

Neis, Margery 16.8 Reiss, Freddie 12/4/2001 1.3

$595

$773.50 SubTotal:

Reiss, Freddie

1.3 Total

CPUC Review 24.2

$9 Task Code:

DWR Contracts/Analysis Hamilton, Mike 12/2/2001 0.3

$640

$192.00 Hamilton, Mike 12/3/2001 8

$640

$5,120.00 Hamilton, Mike 12/4/2001 2.2

$640

$1,408.00 Hamilton, Mike 12/5/2001 1.5

$640

$960.00 Hamilton, Mike 12/15/2001 1

$640

$640.00 Hamilton, Mike 12/29/2001 0.3

$640

$192.00 SubTotal:

Hamilton, Mike 13.3

$8, Ho, Rocky 12/5/2001 0.6

$450

$270.00 Ho, Rocky 12/12/2001 0.6

$450

$270.00 Review DWR non-disclosure statement Prepare for and meet with Navigant to review DWR RR model Review DWR revenue requirements model Review DWR revenue requirements model Review responses from DWR with regard to our recent data request to them.

Review final arguments in the DWR RR allocation case 512.00 Review summary of DWR's Q2 short term purchases.

Review summary of oral arguments in DWR allocation methodology proceedings.

Thursday, January 31, 2002 Pagge 6 of 20 Description Review CPUC filings - order denying motion to rehear decision seeking utilities to prevent layoffs.

Research ISO historical price data to prepare an allocation scenario involving price differentials between NP15 and SP15 Review CPUC filings from the last several days.

CPUC filings: summarize filings from last week and e-mail to team.

Summarize CPUC filings with regard to natural gas indices possibly returning to Topock and potential impact on URG.

Summarize proceedings with Edison's QFs contract amendments for Tom Lumsden.

Summarize CPUC filings regarding transfer of Direct Access proceedings.

i,460.00 Review debtor request for rehearing at CPUC re:

rate stabilization

$773.50

,529.00

Professional Dale Hours Billing Rate Fees Descrivtion Ho, Rocky SubTotal:

HO, ROcky Lumsden, Tom Lumsden, Tom 12/17/2001 0.8

$450 2

12/3/2001 0.6

$595 12/3/2001 0.9

$595 Lumsden, Tom 12/5/2001 Lumsden, Tom 12/17/2001 SubTotal:

Lumsden, Tom Neis, Margery 12/3/2001 Neis, Margery 12/3/2001 Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery 12/4/2001 12/4/2001 0.8 1.7

$595

$595 4

4

$325 3

$325 2.1 2.4

$325

$325 12/5/2001 5.9

$325 12/5/2001 1.6

$325 12/6/2001 0.5

$325 12/7/2001 5.5

$325 12/7/2001 12/10/2001 12/11/2001 12/12/2001 0.7 3

3

2. 9

$325

$325

$325

$325 Thtrsday), Januaty 31, 2002

$360.00 Review DWR's report on Q2 activities and expenditures.

$900.00

$357.00 Review PG&E brief on DWR Revenue Reqt dated 11-29

$535.50 Review files prepared by M. Neis re DWR short term purchase reconciliation to filings and variances.

$476.00 Review DWR short term contract analysis following clarification with M. Neis.

$1,011.50 Review DWR second quarter report on energy purchases and allocations

$2,380.00

$1,300.00 Meeting with Navigant Consulting to review DWR revenue requirements rMnodel.

$975.00 Prepare for Navigant meeting by assembling and printing out documents, load energy price forecasts into Excel for comparison.

$682.50 Begin review of DWR RR model.

$780.00 Type notes from meeting with Navigant. Prepare RFI for Navigant and forward to team for feedback; forward to Navigant's Frank Perdue.

$1,917.50 Reverse engineer DWR RR model - understand relationship between costs and customer revenue requirements.

$520.00 Review DWR revenue requirements model, looking for information under the "cost-allocation" approach and "postage-stamp" approach.

$162.50 Discuss findings of DWR short-term purchases analysis with Antonio Alvarez of PG&E. E-mail him a copy of the analysis, "values only".

$1,787.50 Continue review of DWR revenue requirements model. Summarize information from different parts of the model.

$227.50 Review memo from DWR with additional information - not material changes.

$975.00 Begin review of DWR revenue requirements model - try to tie to Nov. 5th filing.

$975.00 Continue review of DWR model. Start summarizing in Excel.

$942.50 Continue review of DWR revenue requirements model. Determine differences between presentation in different areas of the model.

Page 7 of 20 Date Hours Billing Rate Fees Description Professional

Professional Date Hours Billing Rate Fees Description 12/13/2001 6.2

$325 12/14/2001 4.6

$325 12/17/2001 1.3

$325 Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery Neis, Margery 1

$325 12/18/2001 2.8

$325 12/19/2001 5.2

$325 12/20/2001 5.2

$325 12/20/2001 0.6

$325 12/21/2001 5.2

$325 12/26/2001 6

$325

$2,015.00 Continue review of DWR revenue requirements model. Speak with Parag Soni about our request for more information. Review Navigant response.

Start to document information flow of model.

$1,495.00 Continue to review DWR RR's model - start to build differing allocation scenarios. Look up SDG&E rate increase order to compare treatment of SDG&E tariff in model.

$422.50 Continue to summarize and perform scenario analysis of DWR revenue requirements model.

$325.00 DWR news release - Q2 Activities and Expenditures report - review.

$910.00 DWR model allocation scenarios - conversation with Parag Soni of Navigant over outstanding information request.

$1,690.00 Continue to summarize DWR scenario analysis of possible allocations.

$1,690.00 Continue to summarize DWR revenue requirements model.

$195.00 Review DWR debt service estimates by PG&E.

$1,690.00 Work through DWR model revenue requirements and compare to PG&E estimates. Start to modify model to extend estimates of revenue requirements through 2005.

$1,950.00 November 5th revenue requirement financial model review. Examine spot sales assumptions in model. Summarize 2001/2002 revenue requirement scenarios. Research materials for information supporting PG&E's bond assumption.

12/27/2001 3.2

$325

$1,040.00 Continue review of DWR revenue requirements model - summarize scenario analysis. E-mail Parag Soni of Navigant Consulting about getting short-term purchases data.

SubTotal:

Neis, Margery 12/3/2001 1.4

$595 12/4/2001 3

$595 12/5/2001 1.6

$595

$833.00 Read Milbank memo re: DWR revenue requirements & debtor brief filed w/CPUC.

$1,785.00 Review debtor brief re: DWR revenue requirement.

$952.00 Review updated DWR revenue requirement information.

SubTotal:

Reiss, Freddie Young, Allison 12/3/2001 6

8

$375

$3,570.00

$3,000.00 Prepare for and meet with Navigant to discuss assumptions and calculations of DWR revenue requirements model.

Thursday, Januar 31, 2002 12/17/2001 Neis, Margery Neis, Margery 75.9 Reiss, Freddie Reiss, Freddie Reiss, Freddie

$24,667.50 Professional Date Hours Billing Rate Fees Description Page 8 of 20

Irfsinl Dt or iln ae Fe ecito 12/4/2001 0.4

$375 Young, Allison 12/20/2001 2.3

$375 SubTotal:

Young, Allison 10.7 Total: DWR Contracts/Analysis 111.9 Task Code:

Executory Contracts (QF)

$150.00 Draft and send remaining data request items on DWR's Revenue requirements model to NavigantlDWR.

$862.50 Review DWR debt service and allocations and compare to numbers in POR.

$4,012.50

$44,042.00 12/3/2001 0.7

$450 12/5/2001 12/5/2001 12/6/2001 12/6/2001 12/7/2001 12/11/2001 12/11/2001 12/19/2001 12/19/2001 12/21/2001 12/26/2001 12/26/2001 0.8 0.9 0.6 0.8 0.8 1.1 1.3 0.8 1.3 1.2 0.7 0.8

$450

$450

$450

$450

$450

$450

$450

$450

$450

$450

$450

$450 Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky

$315.00 Review Delta Builders' motion and supporting memorandum of points and authorities to compel PG&E's refund of pre-petition main line extension deposits.

$360.00 Review and analyze outstanding issues related to the debtor's motion to assume the SAP contracts.

$405.00 Discussion with debtor (V Fong) regarding motion

.to assume SAP contracts.

$270.00 Review Declaration of Roger Gray in support of motion to assume SAP contract.

$360.00 Review issues with debtor regarding assumption of SAP contract.

$360.00 Review and analyze proposed supplemental settlement terms with GWF and Calpine.

$495.00 Review and analyze debtor's pleadings in support of supplemental settlements with QFs.

$585.00 Review Notice of Motion and Motion of Debtors for authority to compromise claims between estate and various qualifying facilities and supporting declarations.

$360.00 Review and analyze debtor's motion to assume Crockett Cogen and supporting documents.

$585.00 Review and analyze QF agreement with Crockett Cogen.

$540.00 Review and analyze PG&E's motion to assume MLX contracts.

$315.00 Review and analyze open issues regarding the SAP contract assumption.

$360.00 Review and analyze the Lafferty Declaration regarding debtor's motion for authority to compromise certain QF claims.

$405.00 Review and analyze additional settlement agreements with various QFs.

Thursday, January 31, 2002 Young, Allison 12/27/2001 0.9

$450 Professional Date Hours Billing Rate Fees Description Page 9 of 20

Professional Date Hours Billing Rate Fees Description SubTotal:

HO,ROcky 12.7

$5,715.00 Lumsden, Tom 12/20/2001 0.7

$595

$416.50 Review Crockett PPA assumption and settlement papers Lumsden, Tom 12/27/2001 1.2

$595

$714.00 Review declaration re PG&E settlement on remaining QF claim payments and interest rate, with adjoining settlement agreements and schedules.

SubTotal:

Lumsden, Tom 1.9

$1,130.50 Reiss, Freddie 12/11/2001 4

$595

$2,380.00 Review QF settlements; memo's from counsel re:

FERC etc. and additional review of disclosure statement.

SubTotal:

Reiss, Freddie 4

$2,380.00 Total: Executory Contracts (QF) 18.6

$9,225.50 Task Code:

Fee Application Sin, Theresa 12/6/2001 2

$175

$350.00 Start compilation of time detail for November.

Sin, Theresa 12/10/2001 2

$175

$350.00 Continue comping time detail and expense detail for November Sin, Theresa 12/11/2001 3.2

$175

$560.00 Finish working on the expense detail for November Sin, Theresa 12/12/2001 2.2

$175

$385.00 Create expense summary Sin, Theresa 12/13/2001 1.2

$175

$210.00 Review time detail for adequate disclosure Sin, Theresa 12/18/2001 1.7

$175

$297.50 Create Time Detail exhibits Sin, Theresa 12/19/2001 2.1

$175

$367.50 Review remaining time details for adequate disclosure & compliance to bankruptcy court guidelines.

Sin, Theresa 12/19/2001 2.6

$175

$455.00 Create exhibits for 2nd Interim fee application Sin, Theresa 12/20/2001 2.2

$175

$385.00 Review time detail summaries by staff and task code and prepare November cover letter application Sin, Theresa 12/20/2001 3.4

$175

$595.00 Review exhibits for 2nd Interim fee application Sin, Theresa 12/21/2001 3

$175

$525.00 Make final corrections to cover letter and prepare for submittal after final review.

SubTotal:

Sin, Theresa 25.6

$4,480.00 Young, Allison 12/18/2001 1.2

$375

$450.00 Review fee application details.

Thursday, Janua)v 31, 2002 Pag-,e 10 of/'20

Professional Date SubTotal:

Young, Allison Total: Fee Application Task Code:

FERC Revie Hamilton, Mike 12/29/200 Hamilton, Mike Hamilton, Mike 12/29/2001 12/29/2001 Hours Billing Rate 1.2 26.8 w

0.4

$640 0.4 0.3

$640

$640 SubTotal:

Hamilton, Mike 1.1

$704.00 Lumsden, Tom 12/10/2001 1.9

$595

$1,130.50 Review Section 204 filings at FERC by PG&E to issue debt securities under the POR.

Lumsden, Tom 12/10/2001 0.3

$595

$178.50 Review Milbank memo on Committee intervention in FERC proceedings Lumsden, Tom 12/14/2001 0.5

$595

$297.50 Review notice and summary of PG&E filing to convert gas assets to FERC jurisdiction.

Lumsden, Tom 12/18/2001 0.5

$595

$297.50 Review A. Young presentation on bilateral contrac analysis Lumsden, Tom 12/20/2001 0.5

$595

$297.50 Review draft filings for intervention in PG&E FERC filings to support the Plan SubTotal:

Lumsden, Tom 3.7

$2,201.50 Neis, Margery 12/20/2001 0.5

$325

$162.50 Research new FERC Notice of Proposed Rulemaking.

SubTotal:

Neis, Margery 0.5

$162.50 Total: FERC Review 5.3

$3,068.00 Task Code:

Financial Statement Modeling Lumsden, Tom 12/5/2001 0.8

$595

$476.00 Review latest update to financial models for plan and analysis of ratios SubTotal:

Lumsden, Tom 0.8

$476.00 Neis, Margery 12/17/2001 4

$325

$1,300.00 QC Financial statement model for consolidated re organized debtor Thttrsday, January 31, 2002 Fees Description

$450.00

$4,930.00

$256.00 Review notice to FERC of filing of a number of agreements: motion re approval of QF contracts with Calpine and GWF

$256.00 Review PG&E notice to FERC re disposition of certain facilities

$192.00 Review PG&E notice to FERC re: notice of Natural Gas Act Application re: becoming an interstate gas pipeline t

Pag e I1l of 2 0

Professional Date Hours Billing Rate Fees Description Neis, Margery 1

Neis, Margery 1

SubTotal:

Neis, Margery Sin, Theresa 1

Sin, Theresa I

SubTotal:

Sin, Theresa Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison 2/18/2001 1.5

$325 2/26/2001 2

$325 7.5 2/14/2001 6.2

$175 2/17/2001 4.8

$175 11 12/4/2001 3.5

$375 12/5/2001 12/5/2001 12/6/2001 12/7/2001 12/10/2001 12/13/2001 12/14/2001 12/17/2001 12/18/2001 12/18/2001 12/20/2001 SubTotal:

Young, Allison Total:

Financial Statement Mode/in 3.8 0.3 3

0.8 2.3 2.4 3.2 1.8 1.3 0.5 0.5

$375

$375

$375

$375

$375

$375

$375

$375

$375

$375

$375

$487.50 QC consolidated financial statements - review with Allison Young.

$650.00 Review bond assumptions for reorganized plan financials

$2,437.50

$1,085.00 Download ISO historical price data (2000-01) and create spreadsheet with allocation scenario involving price differentials between NP15 and SP15.

$840.00 QC Plan Financial Projections Model

$1,925.00

$1,312.50 Update PoR financial model for revised plan data.

$1,425.00

$112.50

$1,125.00

$300.00

$862.50

$900.00

$1,200.00

$675.00

$487.50

$187.50

$187.50 23.4 42.7 Review of updated POR numbers and supporting documents.

Discuss Genco-Disco bilateral agreement terms with debtor.

Update POR model for changes in plan financials.

Continue analysis/updating POR financial model.

Review plan financial projections and test assumptions used in model.

Review and tie-out updated plan financials to detailed support and update POR model accordingly.

Review/reconcile updated financials to detailed financial support. Update POR model.

Update POR financial model for newly received, supporting information Review and QC notes on financial projections and assumptions.

Update POR financial model.

Go over assumptions used in POR financial model with W. Campbell of PG&E.

$8,775.00

$13,613.50 Task Code Financial Statements Thursday, Januar 31, 2002 Date Hours Billing Rate Fees Description Professional Page 12 of 2 0

Professional Date Hours Billing Rate Fees Description Lumsden, Tom Lumsden, Tom Lumsden, Tom SubTotal:

Lumsden, Tom Neis, Margery SubTotal:

Neis, Margery 12/6/2001 0.7

$595 12/7/2001 0.6

$595 12/10/2001 0.4

$595 1.7 12/19/2001 0.3

$325 0.3

$416.50 Review debtors revised POR financial projections and questions raised by A. Young

$357.00 Telephone call with C. Strand re debtor financial statement POR analysis and discussions with W.

Campbell re same.

$238.00 Review open questions on debtor financial statements by A. Young

$1,011.50

$97.50 Contact Milbank's Thomas Kreller for copies of September, October, November monthly financial statement filings.

$97.50 12/5/2001 1.1

$375 1.1 3.1

$412.50 Review of Debtor's 12.4.01 Form 8K.

$412.50

$1,521.50 General Committee Matters Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike SubTotal:

Hamilton, Mike Ho, Rocky Ho, Rocky Ho, Rocky Ho, Rocky 12/4/2001 3

$640 12/11/2001 2.3

$640 12/14/2001 1.1

$640 12/17/2001 1.8

$640 8.2 12/5/2001 0.4

$450 12/13/2001 1

$450 12/17/2001 0.8

$450 12/18/2001 0.7

$450

$1,920.00 Disclosure statement hearing.

$1,472.00 Prepare for and host conference call with drawn LC banks to discuss financial status of plan and to assist in interface with PG&E management re:

meeting times

$704.00 Discussion of what has happened in the last several days with C. Strand re: class 4F, indicative ratings, disclosures in the POR financial statements and the status of the "page turn" meeting re: POR and Disclosure Statement.

$1,152.00 Participate in a OCC conference call to bring the OCC up-to-date on recent meetings with PG&E and their plans with regard to the POR and the Disclosure Statement.

$5,248.00

$180.00 Respond to various committee questions/inquiries.

$450.00 Teleconference call with creditor (MBIA) to discuss plan economics.

$360.00 Prepare for creditor call to discuss timing of key hearing dates, open POR and Disclosure Hearing issues and an update of QF settlement discussions.

$315.00 Prepare for teleconference meeting with certain creditors.

Thursday, Januarv 31, 2002 Young, Allison SubTotal:

Young, Allison Total: Financial Statements Task Code:

Professional Date Hours Billing Rate Fees Description Page 13 of 20

Professional Ho, Rocky Date 12/18/2001 SubTotal:

Ho, Rocky Lumsden, Tom 12/17/2C Lumsden, Tom 12/18/20 SubTotal:

Lumsden, Tom Reiss, Freddie 12/3/20 Reiss, Freddie 12/3/20 SubTotal: Reiss, Freddie Total: General Committee Matters 101

'01 01 01 I

Task Code:

Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Plan of Reorganization/Negotiations 12/4/2001 12/10/2001 12/11/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/27/2001 12/27/2001 12/28/2001 12/28/2001 2

$640 4

2.2 3.9

$640

$640

$640 1

$640 0.4 0.6 2.9 4.1 4.2 3.8

$640

$640

$640

$640

$640

$640

$1,280.00 Review POR financial statements

$2,560.00 Review revised Disclosure Statement

$1,408.00 Meeting at PG&E with debtor to review POR forecasted financial statement.

$2,496.00 Meeting at PG&E to do a page turn of the POR and Disclosure Statement with J. Lopes, P. Aronzon, B.

Moore, J. Rosenthal, and a number of PG&E outside attorneys.

$640.00 Meeting with W. Campbell to discuss issues related to the distribution of genco notes and get an update on Class 4F treatment

$256.00 Discussion with F. Wan re: discrepancies in our version of the bi-lateral power purchase contract.

$384.00 Review presentation on gencoldisco bi-lateral power purchase contract.

$1,856.00 Complete review of POR and begin review of Disclosure Statement

$2,624.00 Review and prepare analysis of POR and Disclosure Statement.

$2,688.00 Review of Disclosure Statement

$2,432.00 Review of Disclosure Statement Thursday, Janttay 31, 2002P Page 14 of 20 Hours Billing Rate Fees Description 1.2

$450

$540.00 Creditor teleconference with various financial institutions to discuss outstanding POR issues, QF settlements and other plan considerations.

4.1

$1,845.00 0.4

$595

$238.00 Review and comment on questions on MBIA notes 1.2

$595

$714.00 Participate in bank group call on Plan and financial issues with C. Strand 1.6

$952.00 0.3

$595

$178.50 Call w/Mike Hamilton re: DWR & Enron issues.

0.3

$595

$178.50 Call w/Co-Chair re: Enron impact.

0.6

$357.00 14.5

$8,402.00

Hamilton, Mike 12/29/2001 0.9

$640

$576.00 Review disclosure statement.

SubTotal:

Hamilton, Mike 30

$19,200.00 Ho, Rocky 12/3/2001 1.1

$450

$495.00 Review and analyze summary of terms regarding certain financial institutions regarding plan treatment.

Ho, Rocky 12/3/2001 1.9

$450

$855.00 Review and comment on summary of objections to the proponents disclosure statement.

Ho, Rocky 12/6/2001 1.2

$450

$540.00 Review and analyze debtor's latest POR financials, by business group.

Ho, Rocky 12/7/2001 1.2

$450

$540.00 Review and analyze black line version of POR and Disclosure Statement.

Ho, Rocky 12/7/2001 1.1

$450

$495.00 Review status of PX/ISO claims.

Ho, Rocky 12/10/2001 1.7

$450

$765.00 Review and analyze claims portion of blacklined POR and Disclosure Statement.

Ho, Rocky 12/11/2001 1

$450

$450.00 Review PG&E's filing with the FERC-regarding agreements between reorganized entities.

Ho, Rocky 12/12/2001 0.7

$450

$315.00 Review and analyze questions raised by other creditors regarding plan economics.

Ho, Rocky 12/13/2001 3.5

$450

$1,575.00 Review latest blackline version of POR and Disclosure Hearing in preparation of 12/14/01 meeting with debtor's advisors re:outstanding issues.

Ho, Rocky 12/14/2001 0.8

$450

$360.00 Prepare for meeting with debtor's advisors regarding POR and Disclosure Statement issues.

Ho, Rocky 12/14/2001 2

$450

$900.00 Meeting with debtor's professionals to discuss outstanding issues to latest draft POR and Disclosure Statement.

Ho, Rocky 12/17/2001 0.5

$450

$225.00 Review bilateral contracts proposed in POR.

Ho, Rocky 12/18/2001 0.7

$450

$315.00 Review and analyze presentation on bilateral agreement between genco and reorganized debtor.

Ho, Rocky 12/18/2001 0.8

$450

$360.00 Review support for tax considerations in POR.

Ho, Rocky 12/19/2001 2

$450

$900.00 Review filed amended POR and Disclosure Statement.

Ho, Rocky 12/20/2001 1.1

$450

$495.00 Review red-lined version of amended Disclosure Statement.

Ho, Rocky 12/26/2001 0.5

$450

$225.00 Review debtor's motion to extend exclusivity.

SubTotal:

Ho, Rocky 21.8

$9,810.00 Lumsden, Tom 12/14/2001 1.1

$595

$654.50 Review debtors latest blackline disclosure statement and plan ThUrsday, January 31, 2002 Professional Date Hours Billing Rate Fees Descriptionz Pagge 15 of 20

Professional Date Hours Billing Rate Fees Description Lumsden, Tom Lumsden, Tom Lumsden, Tom 12/19/2001 1.4

$595 12/20/2001 12/21/2001 SubTotal:

Lumsden, Tom 1

0.7

$595

$595 4.2

$833.00 Review amendments to POR and Disclosure statement as filed.

$595.00 Review first amended plan and disclosure statement

$416.50 Continue review of first amended plan and disclosure statement filed 12-19-01

$2,499.00 Reiss, Freddie Reiss, Freddie Reiss, Freddie Reiss, Freddie Reiss, Freddie Reiss, Freddie Reiss, Freddie Reiss, Freddie SubTotal: Reiss, Freddi Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Thursday, January 31, 2002 12/3/2001 4.5

$595

$2,677.50 Read carious objections to Disclosure Statement.

12/4/2001 2

$595

$1,190.00 Call re: disclosure statement status hearing.

12/4/2001 0.7

$595

$416.50 Review term sheet re: letter of credit banks plan treatment.

12/5/2001 0.4

$595

$238.00 Call w/Paul Aronzon re: Plan.

12/6/2001 2

$595

$1,190.00 Review update information re: plan; call w/Paul Aronzon re: meeting w/debtor.

12/10/2001 3

$595

$1,785.00 Redline review of Plan & Disclosure Statement.

12/12/2001 3

$595

$1,785.00 Review new updated redline to disclosure & plan documents.

12/20/2001 2.5

$595

$1,487.50 Scan new filings by debtor on Plan and Disclosure Statement.

e 18.1

$10,769.50 12/4/2001 1.2

$375

$450.00 Review disclosure statement objections.

12/6/2001 2.3

$375

$862.50 Review changes to POR financial projections and summarize for committee.

12/10/2001 1.2

$375

$450.00 Summarize financial objections to disclosure statement and email PG&E questions on the objections.

12/1112001 2.2

$375

$825.00 Meeting with PG&E re: updated plan projections.

12/12/2001 1.7

$375

$637.50 Review calculation of bilateral terms and expected cash flows from the contract.

12/13/2001 0.7

$375

$262.50 Review changes to Plan of Reorganization.

12/14/2001 1

$375

$375.00 Meeting with Debtor to go over allocation of debt between the entities.

12/14/2001 1.3

$375

$487.50 Review changes to bilateral terms.

12/17/2001 1.2

$375

$450.00 Review emails on PG&E's FERC filings and revised disclosure statement.

12/17/2001 0.9

$375

$337.50 Contact debtor on bilateral terms and update creditor presentation for response.

Page 16 of 20 Date Hours Billhig Rate Fees Professional Description

Professional Date Hours Billing Rate Fees Description 12/21/2001 1.9

$375 15.6

$712.50 Review DWR revenue requirement assumption in PG&E's POR financial model and compare to data obtained in Navigant model.

$5,850.00

$48, 28.50 Professional Compensation Matters 12/18/2001 0.3

$595 0.3

$178.50 Review court decision on first interim fee app

$178.50 Sin, Theresa SubTotal:

Sin, Theresa 12/13/2001 0.9

$175 0.9

$157.50 Read document on court decision on First Interim fee app and future billing procedures.

$157.50 Total: Professional Compensation Task Code:

Subcommittee Matters 12/5/2001 1.5

$640 12/12/2001 0.5

$640 2

12/3/2001 0.5

$450 12/6/2001 0.9

$450 12/6/2001

$450 2.4 12/3/2001 0.3

$595 12/5/2001 1.5

$595

$960.00 Conference call with Aronzon, Strand, Rosenthal, Lumsden and Young re: key plan issues still open and how to correct those.

$320.00 Conference call with regulatory subcommittee to decide level of participation in various regulatory filings.

$1,280.00

$225.00 Review and analyze debtors supplemental memorandum in support of its application to employ and retain consulting firms, including supplemental declarations.

$405.00 Prepare for litigation subcommittee call, emphasis on proposed QF settlements.

$450.00 Litigation subcommittee call to discuss status of various motions by debtor.

$1,080.00

$178.50 Review summary of fee statements filed by Debtor professionals for October.

$892.50 Telephone call with C. Strand, Committee Chairperson, re planning activities for next 30 days in case.

Thursday, January 31, 2002 Young, Allison SubTotal:

Young, Allison Total: Plan of Reorganization/Nego

89. 7 Task Code:

Lumsden, Tom SubTotal: Lumsden, Tom 1.2

$336.00 Hamilton, Mike Hamilton, Mike SubTotal:

Hamilton, Mike Ho, Rocky Ho, Rocky Ho, Rocky SubTotal:

Ho, Rocky Lumsden, Tom Lumsden, Tom Professional Date Hours Billing Rate Fees Description Page 17 of 20

Professiofl(iI Date Hours Billing Rate Fees Description Lumsden, Tom Lumsden, Tom 12/612001 12/6/2001 SubTotal:

Lumsden, Tom Neis, Margery 12/12/2001 SubTotal:

Neis, Margery Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison

.Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison Young, Allison 1

$595 1

$595 3.8 1

$325 1

12/412001 2.1

$375 12/5/2001 12/5/2001 0.8 0.8

$375

$375 12/5/2001 1.9

$375 12/6/2001 12/7/2001 12/10/2001 0.6 0.6 1.6

$375

$375

$375 12/11/2001 1.8

$375 12/11/2001 12/11/2001 0.6 3.6

$375

$375 12/12/2001 2.5

$375 12/12/2001 12/12/2001 12/13/2001 12/13/2001 Young, Allison 12/13/2001 Young, Allison 12/13/2001 Young, Allison 12/17/2001 Thlrsday, Jamrty 31, 2002 1.9 1.6 0.7 2.6 0.7 1.1 0.7

$375

$375

$375

$375

$375

$375

$375

$595.00 Prepare for litigation subcommittee call re QF settlements, read settlement documents and cash flow impact.

$595.00 Participate in litigation subcommittee conference call on OF settlements

$2,261.00

$325.00 Regulatory Subcommittee conference call. Dial in to meeting - take notes, edit notes.

$325.00

$787.50 Update UCC presentation for revised PG&E data/plan numbers.

$300.00 Discuss recent financial analysis with Clara Strand.

$300.00 Conference call with C. Strand re: plan financial analysis. Partial attendance

$712.50 Review/update UCC presentations for new numbers.

$225.00 Respond to creditor data request.

$225.00 Discuss updated plan projections with Clara Strand.

$600.00 Review updated financial projections with Clara Strand.

$675.00 Call with drawn LC bondholders to discuss the Reorganized Debtor's financial projections.

$225.00 Prepare for call with LC bondholders.

$1,350.00 Summarize bilateral agreement terms in presentation for creditors.

$937.50 Work on creditor presentation on bilateral agreement terms.

$712.50 Respond to creditor inquiry on financial projections.

$600.00 Research answers for creditor on financial projections.

$262.50 Discussion with C. Strand re: plan projections.

$975.00 Review revised bilateral agreement and update presentation.

$262.50 Discussion with Creditor on plan projections.

$412.50 Research bankruptcy reporting issue for creditor.

$262.50 Respond to creditor inquiry.

Page 18 of 20 Professional Date Hours Billing Rate Fees Description

Professional Date Young, Allison 12/18/20C SubTotal:

Young, Allison Total: Subcommittee Matters Task Code:

Tax Review Chen, Yitze 12/3/200 Chen, Yitze 12/6/200 Chen, Yitze 12/11/200 Chen, Yitze 12 Chen, Yitze 12 SubTotal:

Chen, Yitze Hamilton, Mike 12 SubTotal:

Hamilton, Mike Lu, Jennifer 1

Lu, Jennifer 1

Lu, Jennifer 1

Lu, Jennifer 12 Lu, Jennifer 12 Lu, Jennifer 12 Hours Billing Rate 1

0.4

$375 26.6 35.8 1.5 0.8 0.5

$325

$325

$325

/12/2001 1.5

$325

/14/2001 0.5

$325 4.8

/26/2001 0.9

$640 2/5/2001 2/6/2001 2/7/2001 2/10/2001 0.9 1.5

$400 1

$400 1.8

$400 3

$400

/11/2001 1.5

$400

/12/2001 1.5

$400 Thtrsday, Jantarv 31, 2002 3

Fees Description

$150.00 Update bilateral presentation and email to Clara Strand.

$9,975.00

$14,921.00

$487.50 Research on IRS Guidelines Manual re: treatment of post-petition interest.

$260.00 Research on Nov. 2001 ruling in Yellin re: tax treatment of post-petition interest.

$162.50 Update memo to include Nov. 2001 ruling in Yellin and IRS Guidelines for proper tax treatment of post petition interest.

$487.50 Update memo to include Nov. 2001 ruling in Yellin and IRS Guidelines for proper tax treatment of post petition interest.

$162.50 Update memo to include Nov. 2001 ruling in Yellin and IRS Guidelines for proper tax treatment of post petition interest.

$1,560.00

$576.00 Review summary memo of tax ruling request meeting

$576.00

$600.00 Discuss revisions to tax ruling request meeting summary.

$400.00 Read update re post petition interest deduction; a new court case relating to this issue

$720.00 Revisions to ruling request summary and send to A. Young for additional non-tax information to be included in the summary and to P. Pellervo for a second review.

$1,200.00 Incorporate Pat's additional comments/changes to IRS ruling request memo and Allison's comments/changes to the same memo.

$600.00 Final revisions to IRS meeting summary, finalized the memo and email to Allison for distribution to creditors committee.

$600.00 Discuss re: IRS ruling meeting summary, a call to PG&E to get updates on ruling request filing, and add updated information in the meeting summary and finalize Page, 19 of 20

ate 2/14/2001 2117/2001 2/20/2001 2/25/2001 Professional D

Lu, Jennifer 1

Lu, Jennifer 1:

Lu, Jennifer 1;

Lu, Jennifer 1

SubTotal:

Lu, Jennifer Lumsden, Tom 12 SubTotal:

Lumsden, Tom Pellervo, Pat 1

Pellervo, Pat 12 Pellervo, Pat 12 Pellervo, Pat 12 SubTotal:

Pellervo, Pat Young, Allison 12 Young, Allison 12/11/2001 Young, Allison 12/12/2001 Young, Allison 12/20/2001 SubTotal:

Young, Allison Total:

Tax Review Total Project:

Hours 1

0.5 2.5 Billing Rate

$400

$400

$400 3

$400 17.3

/18/2001 0.8

$595 2/5/2001

/10/2001

/11/2001

/12/2001 0.8 0.2

$595 2.4

$595 0.8

$595 0.3

$595 3.7

/10/2001 3.4

$375 1.1 0.3 1.2

$375

$375

$375 6

33.5

[

452.81 Thursday, January 31, 2002 Fees Description

$400.00 Review/discuss update with recent court case on timing of tax deduction of unpaid interest on debts issue write-up.

$200.00 Revisions on tax memo re: timing of tax deduction of interests after petition for bankruptcy.

$1,000.00 Reorg tax consequences memo - review for any updated information to finalize, obtain amended Plan disclosure statement and get latest, updated Plan info.

$1,200.00 Update tax consequences memo with updated information obtained from IRS ruling request meeting and amended Plan disclosure statement.

$6,920.00

$476.00 Review tax memo on PG&E IRS filings for POR and impacts

$476.00

$119.00 Review memo of tax in parts of plan

$1,428.00 Review/revise tax meeting memo.

$476.00 Review final tax memo.

$178.50 Follow-up call w/PG&E re ruling status update and add to memo.

$2,201.50

$1,275.00 Review and edit summary of discussions with PG&E on their planned IRS filing on the plan's tax ruling.

$412.50 Review revised memo on PG&E's proposed IRS filing.

$112.50 Review updated memo on PG&E's proposed tax ruling.

$450.00 Review memo on tax treatment of debt issued in plan.

$2,250.00

$13,983.50 5_0]

Page 20 of 20

Pacific Gas and Electric Detail of Expenses For the Period December 01, 2001 Through December 31, 2001 Date Category Amount Description Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike 12/2/2001 12/2/2001 12/2/2001 12/2/2001 12/3/2001 12/3/2001 12/3/2001 12/3/2001 12/4/2001 12/4/2001 12/5/2001 12/5/2001 12/5/2001 12/5/2001 12/5/2001 12/10/2001 12/10/2001 12/10/2001 12/10/2001 12/10/2001 12/11/2001 12/11/2001 12/11/2001 12/12/2001 12/12/2001 12/12/2001 Business Meals & Entertainment Transportation Transportation Transportation Business Meals & Entertainment Business Meals & Entertainment Transportation Transportation Business Meals & Entertainment Business Meals & Entertainment Business Meals & Entertainment Business Meals & Entertainment Lodging Transportation Transportation Business Meals & Entertainment Sundry Transportation Transportation Transportation Business Meals & Entertainment Business Meals & Entertainment Transportation Business Meals & Entertainment Business Meals & Entertainment Lodging

$16.99

$96.00

$1,461.35

$37.00

$22.23

$3.70

$4.00

$5.00

$6.00

$46.89

$12.00

$4.75

$786.60

$48.00

$38.00

$12.75

$5.00

$38.00

$1,586.18

$48.95

$6.00

$33.50

$5.00

$36.23

$6.00

$524.40 Dinner while out of town Car - apartment to JFK Airport RT airfare JFK to SFO to Newark Cab - SFO to hotel Dinner while out of town Breakfast while out of town Tolls RT from Sacramento for meeting at Navigant Cab - hotel to office Breakfast while out of town Dinner while out of town Dinner while out of town Breakfast while out of town Hotel in San Francisco Cab - Newark airport to apartment Cab - Office to SFO Dinner while out of town Tips at hotel Cab - SFO to hotel RT airfare JFK to SFO Car - office to JFK airport Breakfast while out of town Dinner while out of town Cab - hotel to office Dinner while out of town Breakfast while out of town Hotel in San Francisco Thursday, January 31, 2002 Exhibit 2-2 Name Page I of 3

Name Date Category Ansouizt Descriptioiz Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Hamilton, Mike Lumsden, Tom Neis, Margery Neis, Margery Neis, Margery PricewaterhouseCoopers 12/13/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/14/2001 12/26/2001 12/26/2001 12/26/2001 12/26/2001 12/26/2001 12/27/2001 12/27/2001 12/27/2001 12/27/2001 12/28/2001 12/28/2001 12/28/2001 12/29/2001 12/29/2001 12/29/2001 12/29/2001 11/11/2001 12/11/2001 12/11/2001 12/11/2001 7/5/2001 Business Meals & Entertainment Business Meals & Entertainment Lodging Sundry Transportation Transportation Business Meals & Entertainment Sundry Transportation Transportation Transportation Business Meals & Entertainment Business Meals & Entertainment Transportation Transportation Business Meals & Entertainment Business Meals & Entertainment Transportation Business Meals & Entertainment Lodging Transportation Transportation Sundry Sundry Sundry Transportation Shipping/Mailing PricewaterhouseCoopers 7/31/2001 Reproduction

$40.00 Dinner while out of town

$5.25 Breakfast while out of town

$524.40 Hotel in San Francisco

$2.00 Tips at hotel

$80.00 Cab - JFK airport to apartment

$38.00 Cab - hotel to SFO

$11.50 Dinner while out of town

$3.00 Tips at hotel

$1,586.18 RT airfare NY to San Francisco to NY

$37.00 Cab - SFO to office

$100.50 Car - apartment to JFK airport

$56.39 Dinner while out of town

$6.00 Breakfast while out of town

$5.00 Cab - office to hotel

$5.00 Cab - hotel to office

$9.00 Dinner while out of town

$6.00 Breakfast while out of town

$5.00 Cab - hotel to office

$8.25 Breakfast while out of town

$786.60 Hotel in San Francisco

$92.31 Cab - JFK airport ot apartment

$38.00 Cab - hotel to SFO

$216.00 Cell phone calls

$23.54 Cell phone calls

$34.26 Cell phone calls

$10.00 Cab fare to CPUC hearing

$486.27 Messenger service for pick of DWR long term energy contracts data from State Controllers

$2,032.00 Outside service of printing and postage for proof of service of cover letter application Thiursday, January 31, 2002 Name Date Category Amount Description Pag-e 2 of 3

Name PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers Reiss, Freddie Young, Allison Young, Allison Young, Allison Date 8/31/2001 9/28/2001 10/7/2001 10/31/2001 11/30/2001 12/21/2001 11/14/2001 12/3/2001 1213/2001 12/3/2001 Thtrsdaq, Jainary 31, 2002 Page 3 of 3 Category Reproduction Reproduction Shipping/Mailing Reproduction Reproduction Reproduction Transportation Sundry Sundry Transportation Amount Description

$2,100.00 Outside service of printing and postage for proof of service of cover letter application

$3,531.37 Outside service of printing and postage for proof of service of cover letter application

$4.40 Messenger service of documents to Sheppard Mullin (creditor's counsel)

$4,363.00 Outside service of printing and postage for proof of service of cover letter application

$4,426.35 Outside service of printing and postage for proof of service of cover letter application

$5,084.80 Outside service of printing and postage for proof of service of cover letter application

$50.00 Amex fee for booking flight reservations

$11.75 Parking for meeting with NavigantlDWR

$10.00 Valet fee to pick up rental car

$77.20 Rental car for trip to Sacramento to meet with Navigant/DWR

$30,796.84

PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF SAN FRANCISCO I am employed in the County of San Francisco, State of California. I am over the age of 18 and not a party to the within action; my business address is 199 Fremont Street, 8h Floor, San Francisco, California.

On January 31, 2002, I served on the parties listed on the attached Service List, the foregoing document(s) described as:

PRICEWATERIIOUSECOOPERS COVER SHEET APPLICATION FOR ALLOWANCE AND PAYMENT OF INTERIM COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR DECEMBER 01, 2001 TO DECEMBER 31, 2001 X

by placing the _ original X a true copy thereof enclosed in sealed envelopes addressed as stated on the attached service list:

(BY FEDERAL EXPRESS OVERNIGHT DELIVERY)

X Following ordinary business practices at the San Francisco office of PricewaterhouseCoopers LLP, I placed the sealed envelope(s) for collection and mailing with Federal Express on that same day. I am readily familiar with the firm's practice for collection and processing of correspondence for mailing. Under that practice, such correspondence would be deposited with Federal Express on that same day, with postage thereon fully prepaid at San Francisco, California, in the ordinary course of business.

(FEDERAL)

I declare that I am employed in the office of a member of the bar of this court at whose direction the service was made.

Executed on January 31, 2002 San Francisco, California.

'Theresa Sin k__

Type or Print Name Signature 01/31/02 8:53 AM

Proof of Service by Federal Express James L. Lopes, Esq.

Janet A. Nexon, Esq.

Howard, Rice, Nemerovski, Canady, Falk & Rabkin Three Embarcadero Center, 7th Floor San Francisco, CA 94111-4065

[Counsel to Debtor]

Robert Jay Moore Paul S. Aronzon Milbank, Tweed, Hadley & McCloy LLP 601 South Figueroa Street Los Angeles, CA 90017

[Counsel for Official Committee of Unsecured Creditors]

Office of the U.S. Trustee Attn: Stephen Johnson 250 Montgomery Street, Suite 1000 San Francisco, CA 94104-3401

PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF SAN FRANCISCO I am employed in the County of San Francisco, State of California. I am over the age of 18 and not a party to the within action; my business address is 199 Fremont Street, 8t" Floor, San Francisco, California.

On January 31, 2002, I served on the parties listed on the attached Service List, the foregoing document(s) without exhibits described as:

PRICEWATERHOUSECOOPERS LLP COVER SHEET APPLICATION FOR ALLOWANCE AND PAYMENT OF INTERIM COMPENSATION AND REIMBURSEMENT OF EXPENSES FOR DECEMBER 01, 2001 TO DECEMBER 31,2001 X

by placing the _ original X a true copy thereof enclosed in sealed envelopes addressed as stated on the attached service list:

(BY MAIL)

X Following ordinary business practices at the San Francisco office of PricewaterhouseCoopers LLP, I placed the sealed envelope(s) for collection and mailing with the United States Postal Service on that same day. I am readily familiar with the firm's practice for collection and processing of correspondence for mailing. Under that practice, such correspondence would be deposited with the United States Postal Service on that same day, with postage thereon fully prepaid at San Francisco, California, in the ordinary course of business.

(FEDERAL)

I declare that I am employed in the office of a member of the bar of this court at whose direction the service was made.

Executed on January 31, 2002 San Francisco, California.

Theresa Sin Type or Print Name Signature 01/31/02 8:55 AM

SPECIAL NOTICE LIST As of January 30, 2002 Adam A. Lewis Morrison & Foerster 425 Market Street, 33rd Floor San Francisco, California 94105

[Counsel for El Paso, Idaho Power]

Adolfo M. Corona Dowling, Aaron & Keeler 6051 North Fresno Street, Suite 200 Fresno, California 93710

[Counsel for Westcal, Inc.]

Adrienne Vadell Sturges Sodexho Marriott Services, Inc.

9801 Washingtonian Boulevard, 12th Floor Gaithersburg, MD 20878 Alan Kolod Moses & Singer LLP 1301 Avenue of the Americas 40th Floor New York, NY 10019

[Counsel for Bankers Trust Company]

Alan Z. Yudowsky Anne E. Wells Stroock & Stroock & Lavan LLP 2029 Century Park East, Suite 1800 Los Angeles, California 90067

[Counsel for Sempra Energy Trading Corp]

Alex Makler Calpine Greenleaf, Inc.

P.O. Box 11749 Pleasanton, California 94588 Alexis S. Coll Simpson Thacher & Bartlett 3330 Hillview Avenue Palo Alto, California 94117

[Counsel for Lehman Commercial Paper, Inc.]

Allan H. Ickowitz Donna M. Balbin Nossama, Guthner, Knox & Elliott 445 South Figueroa Street, 31st Floor Los Angeles, California 90071

[Counsel for City of Redwood City, California]

WD 042601/1-1419901/gff/913334/vl

American State Bank and Trust Company P.O. Box 1446 Williston, North Dakota 58802 Attn: Patrick 0. Sogard AMROC Investments, LLC Attn: Sheri Levine 535 Madison Avenue, 15th Floor New York, NY 10022 Amy Hallman Rice Dorsey & Whitney LLP Pillsbury Center South 220 South Sixth Street Minneapolis, Minnesota 5540-1498

[Counsel for U.S. Bank Trust National Association]

Andrew N. Chau 1177 West Loop South, Suite 900 Houston, Texas 77027 Angela M. Alioto Law Offices of Joseph L. Alioto and Angela Alioto 700 Montgomery Street San Francisco, California 94111

[Counsel for Frank Pinguelo]

Arlen Orchard Sacramento Municipal Utility District 6201 S. Street, Mail Stop B408 Sacramento, California 95817 Arnold Wallenstein ThermoEcotek Corporation 245 Winter Street, Suite 300 Waltham, MA 02154 Aron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for CSAA and MBIA Insurance Corporation]

B.C. Barmann, Sr.

County Counsel Attn: Jerri S. Bradley, Deputy 1115 Truxtun Avenue, Fourth Floor Bakersfield, California 93301

[Counsel for Phil Franey, Treasurer/Tax Collector for Kern County]

WD 042601/1-1419901/gff/913334/vl 2

Bank of America National Trust and Savings Association Attn: Peggie Sanders 1850 Gateway Boulevard Concord, CA 94520 Bank of America Attn: Clara Strand 555 South Flower Street Mail Code CA9-706-11-21 Los Angeles, CA 90071 Bank One Corporate Trust Administration Attn: Janice Ott Rotunno Mail Code IL1-0126 1 Bank One Plaza Chicago, IL 60670-0126 Bank One, NA Attn: Robert G. Bussa, Jane Bek Energy & Utilities Mail Code IL 1-0363 Bank One Plaza Chicago, IL 60670 Bankers Trust Co. of California, NA Structured Finance Group Attn: Peter Becker 4 Albany St., 10th Floor New York, NY 10006 Bankers Trust Co.

Trustee Corp. Trust Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Bankers Trust Company Corporate Trust Services Attn: Safet Kalabovic 4 Albany Street, 4th Floor New York, NY 10006 Ben Whitwell Whitwell & Emhoff LLP 202 N. Canon Drive Beverly Hills, California 90210

[Attorney for California Power Exchange]

WD 042601/1-1419901/gff/913334/v1 3

Bennett G. Young LeBoeuf, Lamb, Greene & MacRae, LLP One Embarcadero Center, Suite 400 San Francisco, California 94111

[Counsel for Enron North America Corp and Enron Canada Corp.]

Beth Smayda, Director MBIA Insurance Corporation 113 King Street Armonk, New York 10504 Bill Wong AMROC Investments, LLC 535 Madison Avenue, 15th Floor New York, NY 10022 BMO Nesbitt Bums Attn: John Harche 700 Louisiana, Suite 4400 Houston, TX 77002 BNP Paribas Attn: Mark Ranaud 787 7th Avenue, 31 st Floor New York, NY 10019 BNY Western Trust Company Attn: Rose Ruelos, Corp. Trust Administration 550 Kearny St., Suite 600 San Francisco, CA 94108-2527 BNY Western Trust Company Attn: Rose Ruelos, Corp. Trust Administration 550 Kearny St., Suite 600 San Francisco, CA 94108-2527 BNY Western Trust Attn: Mr. Todd Duncan 700 South Flower, 5th Floor Los Angeles, CA 90017 BP Energy Co Attn: Louis Anderson 501 Westlake Park Blvd Houston, TX 77079 BP Energy Company 501 Westlake Park Boulevard Houston, Texas 77079 Attn: Ken McClanahan WD 042601/1-1419901/gfft913334/vl 4

Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Mirant Corporation]

Bruce Bennett, Esq.

Bennett J. Murphy, Esq.

Hennigan Bennett & Dorman 601 South Figueroa St., Suite 3300 Los Angeles, CA 90017

[Counsel for Sempra and Southern California Gas Company]

Bruce R. Worthington Senior Vice President and General Counsel PG&E Corp.

One Market, Spear Tower, Room 2426 San Francisco, California 94105 Bruce W. Leaverton Mary Jo Heston Lane Powell Spears Lubersky LLP 1420 Fifth Avenue, Suite 4100 Seattle, WA 89101

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen. Co.]

Bryan Krakauer, Esq.

Sidley & Austin One First National Plaza Chicago, IL 60603 (Attorney for Bank of America, Admin. Agent)

Bryant Danner Southern California Edison 2244 Walnut Grove Ave.

Rosemead, CA 91770 Cahal B. Carmody Bank of Montreal 4400 Nations Bank Building 700 Louisiana Street Houston, TX 77002 California Farm Bureau Federation 2300 River Plaza Drive Sacramento, California 95833 WD 042601/1-1419901/gff/913334/vl 5

California Independent System Op.

Margaret A. Rostker P.O. Box 639014 Folsom, CA 95630-9017 California Independent System Operator Attn: Margaret A. Rostker 151 Blue Ravine Rd.

Folsom, CA 95630 California Power Exchange Attn: Lynn Miller 1000 S. Freemont Ave., Bldg. A9 Alhambra, CA 91803-4737 California Power Exchange Attn: Lynn Miller 200 S. Los Robles Avenue Suite 400 Pasadena, CA 91101-2482 California Power Exchange Lynn Miller 1000 S. Freemont Avenue, Bldg A9 Alhambra, CA 91803-4737 California Public Utilities Conunission Alan Kornberg, Esq.

Paul, Weiss, Rifldnd, Wharton & Garrison 1285 Avenue of the Americas New York, NY 10019-6064 (Attorney for California Public Utilities Commission)

California Public Utilities Commission Attn: General Counsel 505 Van Ness Avenue San Francisco, CA 94102 California State Board of Equalization PO Box 942879 Sacramento, CA 94279-8063 California State Lands Commission Attn: James Frey 100 Howe Avenue, Suite 100 South Sacramento, California 95825 WD 042601/1-1419901/gff/913334/vl 6

Calpine Gilroy Cogeneration LP Robert Brown 1400 Pecheco Pass Highway, Gate 1 Gilroy, California 95020 Calpine Gilroy Cogeneration LP Robert Brown Pennzoil Building 700 Milam Street, Suite 800 Houston, TX 77002 Calpine Greenleaf Inc.

P.O. Box 3330 Yuba City, California 95992 Calpine Greenleaf, Inc.

6700 Knoll Center Parkway Suite 200 Pleasanton, California 94566 Calpine Pittsburg Power Plant Zahir Ahmadi 50 W. San Fernando St.

San Jose, CA 95113 Carl A. Eklund LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

Carla Batchler Trust Department Bank of Cherry Creek 3033 East 1st Avenue Denver, Colorado 80206 Catherine S. Krug National City Bank of Indiana 101 West Washington Street Suite 655-South Indianapolis, Indiana 46255

[Successor Indenture Trustee]

Chaim J. Fortgang, Esq.

Richard G. Mason, Esq.

Wachtell, Lipton, Rosen & Katz 51 West 52nd Street New York, NY 10019

[Counsel for Unofficial Committee of Pacific Gas & Electric Company First Mortgage Bondholders]

WD 042601/1-1419901/gff/913334/v1 7

Christine C. Yokan General Electric Capital Business Asset Funding Corp.

10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 Christopher Beard Beard & Beard 306 N. Market Street Frederick, MD 21701 Christopher R. Behnonte Satterlee Stephens Burke & Burke LLP 230 Park Avenue New York, NY 10169

[Counsel for Moody's Investors Service]

Chritine C. Yokan General Electric Capital Business Asset Funding Corporation 10900 N.E. 4th Street, Suite 500 Bellevue, Washington 98004 City of St. Francis Attn: Steve Bjork P.O. Box 730 St. Francis, MN 55070 Coast Energy Canada Inc.

530 8th Avenue S.W.

Suite 920 Calgary, Alberta Canada T2P 3S8 Attn: Caroline Pitre Coast Energy Group, A Division of Cornerstone Propane, L.P.

1600 Highway 6, Suite 400 Sugarland, TX 77478 Attn: Ruben Alonso Cook Inlet Energy Supply 10100 Santa Monica Blvd., 25th Floor Los Angeles, CA 90067 Attn: Hans 0. Saeby Craig Barbarosh Mark D. Houle Pillsbury Winthrop LLP 650 Town Center Drive, 7th Floor Costa Mesa, California 92626

[Counsel for Halcyon Partners]

WD 042601/1-1419901/gff/913334/vl 8

Craig H. Millet Gibson Dunn & Crutcher LLP Jamboree Center 4 Park Plaza, Suite 1400 Irvine, California 92614

[Counsel for Tucson Electric Power Company]

D. Cameron Baker City Attorney City and County of San Francisco, City Hall, Room 234 1 Dr. Carlton B. Goodlett Place San Francisco, California 94102 D. Cameron Baker City Attorney L. Joanne Sakai Theresa Mueller City Hall, Room 234 One Dr. Carlton B. Goodlett Place San Francisco, California 94102

[Counsel for the City and County of San Francisco]

DACA V, LLC Attn: Julie Bubnack 2120 W. Washington Street San Diego, California 92110 Dale W. Mahon 9951 Grant Line Road Elk Grove, California 95624

[Counsel for Mutual Hydro]

Dana Gordon Quanta Services, Inc.

1360 Post Oaks Boulevard, Suite 2100 Houston, Texas 77056 Daniel A. DeMarco David T. Graham Hahn Loeser & Parks LLP 21 East State Street, Suite 1050 Columbus, Ohio 43215

[Counsel for Twenty-First Century Communications]

Daniel D. Ganter, Jr.

Barna, Guzy & Steffen, Ltd.

400 Northtown Financial Plaza Minneapolis, MN 55433 WD 042601/1-1419901/gff/913334/vl 9

Daniel H. Slate Deborah Fried-Rubin Hughes Hubbard & Reed LLP One Battery Park Plaza New York, NY 10004

[Counsel Viacom Inc.]

Daniel H. Slate Noah Graff Hughes Hubbard & Reed LLP 350 South grand Avenue, 36th Floor Los Angeles, California 90071

[Counsel Viacom Inc.]

Daniel M. Pelliccioni Julia W. Brand Katten Muchin Zavis 1999 Avenue of the Stars, Suite 1400 Los Angeles, California 90067

[Proposed Counsel for Official Committee of Unsecured Creditors]

Daniel P. Ginsberg Howard S. Beltzer White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Deutch Bank AG, New York Branch]

Daniel R. Murray Vincent E. Lazar Jenner & Block, LLC One IBM Plaza Chicago, IL 60611 Darcy M. Pertcheck Nixon Peabody LLP Two Embarcadero Center, 27th Floor San Francisco, California 94111

[Counsel for Silverado Napa Corp.]

Daren R. Brinkman Brinkman & Associates 800 Wilshire Boulevard, Suite 950 Los Angeles, California 90017

[Counsel for TransAlta Energy]

WD 042601/1-1419901/gff/913334/vl 10

David A. Burns Baker Botts LLP One Shell Plaza 910 Loiusiana Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

David A. Gill Richard K. Diamond Danning, Gill, Diamond & Kollitz LLP 2029 Century Park East, Third Floor Los Angeles, California 90067

[Counsel for Interested Party, Department of Water and Power]

David Boies Christopher A. Boies Philip C. Korologos Boies, Schiller & Flexner LLP 80 Business Park Drive, Suite 110 Armonk, New York 10504

[Counsel for POSDEF Power Company, L.P.]

David Fallek McCutchen, Doyle, Browne & Enersen LLP Three Embarcadero Center San Francisco, California 94111

[Counsel for Sheryl Gusset]

David Gould McDermott, Will & Emery 2049 Century Park East, 34th Floor Los Angeles, California 90067

[Counsel for Morgan Stanley Capital Group Inc.]

David H. Ford David Kovner OZ Management LLC 9 West 57th Street, 39th Floor New York,NY 10019 David J. Hankey Gohn, Hankey & Stichel LLP Suite 1520, The Fidelity Building 210 North Charles Street Baltimore, Maryland 21201

[Counsel for Corestaff Services (California), Inc.]

WD 042601/1-1419901/gff/913334/vl 11

David L. Ronn Mayer, Brown & Platt 700 Louisiana, Suite 3600 Houston, Texas 77002

[Counsel for Cook Inlet Energy Supply]

David Neale Levene, Neale, Bender, Rankin & Brill LLP 1801 Avenue of the Stars, Suite 1120 Los Angeles, California 90067

[Counsel for California Independent System Operator, Inc.]

David R. Frank Office of the City Attorney 411 Main street P.O. Box 3420 Chico, California 95927 David S. MacCuish Andrew M. Gilford Weston, Benshoof, Rochefort 444 South Flower Street, Forty Third Floor Los Angeles, California 90071

[Counsel for POSDEF Power Company, L.P.]

David T. Biderman Perkins Coie LLP 1620 26th Street, Sixth Floor Santa Monica, CA 90404-4013

[Counsel for Bank of Montreal]

Department of Justice U.S. Attorney's Office 450 Golden Gate Avenue Box 36055 San Francisco, CA 94102 Derinda L. Messenger Lombardo & Gilles, PLC P.O. Box 2119 Salinas, California 93902

[Counsel for Carmel Development Company]

Deutsche Bank AG New York Branch Attn: E.S. Medla 31 West 52nd Street New York, NY 10019 WD 042601/1-1419901/gff/913334/vl 12

Deutsche Bank AG New York Branch Attn: John Quinn 31 West 52nd Street New York, NY 10019 Deutsche Bank New York Branch Attn: Will Christoph 130 Liberty Street, 31st Floor New York, NY 10006 Diane C. McKenzie Office of the Treasurer and Tax Collector County of San Bernardino 172 W. Third Street, 1st Floor San Bernardino, California 92415

[Secured Creditor County of San Bernardino, California]

DK Acquisition Partners, L.P.

c/o M.H. Davidson & Co.

885 Third Avenue, Suite 3300 New York, NY 10022 Attn: Tony Yoseloff Don Gaffniey Snell & Wilmer LLP One Arizona Center 400 East Van Buren Phoenix, AZ 85004

[Counsel for Arizona Public Service Co.]

Douglas M. Butz Butz, Dunn, DeSantis & Bingham 101 West Broadway, Suite 1700 San Diego, California 92101 Douglas M. Foley McGuirewoods LLP 9000 West Main Street Norfolk, Virginia 23510

[Counsel for Siemens Westinghouse]

Douglas P. Bartner Andrew Tenzer Shearman & Sterling 599 Lexington Avenue New York, NY 10022

[Counsel for Citibank, N.A.]

WD 042601/1-1419901/gff/913334/vl 13

Duane H. Nelsen GWF Power Systems Company, Inc.

4300 Railroad Ave.

Pittsburgh, CA 94565-6006 Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Williams Energy Services and Williams Energy Marketing]

Dulcie D. Brand Ricky L. Shackelford James L. Poth Jones Day Reavis & Pogue 555 West Fifth Street, Suite 4600 Los Angeles, California 90013

[Counsel for Public Utility District No. 2 of Grant County, WA]

Dynergy Canada Marketing & Trade 350 - 7th Avenue S.W.

Calgary, Alberta Canada, T2P 3N9 Attn: Steve Barron Dynergy Marketing & Trade 1000 Louisiana Street, Suite 5800 Houston, Texas 77002 Attn: Steve Barron E. Katherine Wells, Esq.

Staff Counsel South Carolina Department of Health and Environmental Control 2600 Bull Street Columbia, South Carolina 29201-1708 EDAW, Inc.

Brodie Stephens, Esq.

Corporate Counsel 753 Davis Street San Francisco, California 94111 Edward Curren The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 WD 042601/1-1419901/gff'913334/vl 14

Edward J. Tiedemann Kronick, Moskowitz, Tiedemann & Girard 400 Capitol Mall, 27nd Floor Sacramento, California 95814

[Counsel for Southern Joaquin Valley Power Authority]

Edwin Berlin Richard Wyron Swidler Berlin Shereff Friedman, LLP 3000 K Street, N.W.

Washington, DC 20007

[Counsel for California Independent System Operator, Inc.]

El Paso Merchant Energy Gas LP Darrel Rogers 1001 Louisiana Street Houston, TX 77002 El Paso Merchant Energy, L.P.

1010 Travis Street Houston, Texas 77002 Attn: John Harrison Elaine M. Seid McPharlin, Sprinkles & Thomas LLP 10 Alamaden Boulevard, Suite 1460 San Jose, California 95113

[Counsel for City of Santa Clara]

Ellen K. Wolf Michael S. Abrams Gilchrist & Rutter Wilshire Palisades Building 1299 Ocean Avenue, Suite 900 Santa Monica, California 90401

[Counsel for IBM Corporation]

Enron Canada Corporation 3500 Canterra Tower 400 3rd Ave. S.W.

Calgary, AB T2P 4H2 Canada Estela 0. Pino Cynthia E. Chisum Pino & Associates 1260 Fulton Avenue Sacramento, California 95825

[Counsel for Elliot Jones, Jr.]

WD 042601/1-1419901/gff'913334/vl 15

Evan Hollander White & Case 1155 Avenue of the Americas New York, NY 10036

[Counsel for BNY Western Trust]

Evelyn H. Biery Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 1301 McKinney, Suite 5100 Houston, Texas 77010

[Counsel for Corestaff Services (California), Inc.]

Fernando De Leon Attorney at Law California Energy Commission 1516 9th Street, MS-14 Sacramento, California 95814 Franchise Tax Board PO Box 942857 Sacramento, CA 94257-2021 G. Larry Engel Roberto J. Kampfner Brobeck, Phleger & Harrison LLP One Market Spear Street Tower San Francisco, California 94105

[Counsel for City of Palo Alto and its municipality utility]

Gary P. Blitz Piper Marbury Rudnick & Wolfe LLP 1200 19th Street, N.W.

Washington, D.C. 20036

[Counsel for Certain Underwriters at Lloyd's and Interested Insurance Companies]

Geoffrey T. Holtz Randy Michelson McCutchen, Doyle, Brown & Enersen, LLP Three Embarcadero Center San Francisco, California 94111

[Counsel for Reliant Energy, Inc.]

George O'Brien Vice President and Treasurer Intecom, Inc.

5057 Keller Springs Road Addison, Texas 75001 WD 042601/1-1419901/gff/913334/vl 16

Gerard T. Bukowski General Counsel Bums & McDonnell Engineering 9400 Ward Parkway Kansas City, Missouri 64114

[Counsel for Bums & McDonnell Engineering]

Geysers Power Company LLC Joe McClendon P.O. Box 11749 Pleasanton, CA 94588 Glenn M. Reisman Two Corporate Drive P.O. Box 861 Shelton, CT 06484

[Counsel for GE Power Systems and GE Supply Divisions]

Gordon P. Erspamer Morrison & Foerster LLP 101 Ygnacio Valley Road, Suite 450 P.O. Box 8130 Walnut Creek, California 94596

[Counsel for AES New Energy, Inc.]

Grant Kolling City of Palo Alto P.O. Box 10250 Palo Alto, California 94303 Gregory Clore Gnazzothill, A.P.C.

625 Market Street, Suite 1100 San Francisco, California 94105

[Counsel for Mid-Set Cogen., Coalinga Cogen. Co., Salinas River Cogen Co., and Sargent Canyon Cogen. Co.]

Gregory W. Jones El Paso Merchant Energy 1001 Louisiana, Suite 2754B Houston, Texas 77002 GWF Power Systems LP 4300 Railroad Ave.

Pittsburg, CA 94565 WD 042601/1-1419901/gffi913334/vl 17

H. Slayton Dabney McGuirewoods LLP One James Center 901 East Cary Street Richmond, Virginia 23219

[Counsel for Siemens Westinghouse]

Harold L. Kaplan Jeffrey M. Schwartz Mark F. Hebbeln Gardner, Carton & Douglas 321 North Clark Street, 34th Floor Chicago, IL 60610

[Counsel for Indenture Trustee for 7.90% Deferrable Interest Subordinated Debendures Series A]

Heather Brown Williams Energy Marketing and Trading Co.

One Williams Center, Suite 4100 Tulsa, OK 74172 Heinz Binder Robert G. Harris Binder & Malter 2775 Park Avenue Santa Clara, California 95050

[Counsel for Corestaff Services (California), Inc.]

Herbert Katz Kelly Lytton & Vann LLP 11900 Avenue of the Stars, Suite 1450 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Hodgson Russ LLP Attn: Stephen L. Yonaty, Esq.

One M&T Plaza, Suite 2000 Buffalo, New York 14203 Howard J. Weg Peitzman, Glassman & Weg 1801 Avenue of the Stars, Suite 1225 Los Angeles, California 90067

[Counsel for Powerex Corp.]

Howard Susman Duckor Spralding & Metzger 401 West A Street, Suite 2400 San Diego, California 92101

[Counsel for Altamont - Midway, Ltd.]

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Hydee R. Feldstein Cynthia M. Cohen Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Rio Bravo Poso, Rio Bravo Rocklin, Rio Bravo Fresno and Malancha Hydro Limited Partnership; The Toronto-Dominion Bank]

Hydee R. Feldstein Katherine A. Traxler Kelly Aran Paul, Hastings, Janofsky & Walker LLP Twenty Third Floor 555 South Flower Street Los Angeles, California 90071

[Counsel for Constellation Power Source, Inc.]

I. Richard Levy Gerard, Singer & Levick, P.C.

16200 Addison Road, Suite 140 Addison, Texas 75001

[Counsel for Babcock & Wilcox Company]

lain Macdonald Macdonald & Associates Two Embarcadero Center, Suite 1670 San Francisco, California 94111

[Counsel for The Utility Reform Network (TURN)]

Iathan T. Annand Pacific Gas and Electric Company 77 Beale Street San Francisco, California 94105 ICC Energy Corporation 302 N. Market Street, Suite 500 Dallas, TX 75202-1846 Attn: Karl Butler Internal Revenue Service Fresno, CA 93888 Internal Revenue Service Spec Proc / Bankruptcy 1301 Clay Street, Suite 1400 Oakland, CA 94612 WD 042601/1-1419901/gff/913334/vl 19

Internal Revenue Service Compliance Services, Insolvency Group 3 1301 Clay Street, 1400-S Oakland, California 94612 Irving Sulmeyer Victor A. Sahn Frank V. Zerunyan Sulmeyer, Kupetz, Baumann & Rothman 300 South Grand Avenue, 14th Floor Los Angeles, California 90071

[Counsel for Certain California Counties with Claims against PG&E]

Isabelle M. Salgado General Attorney Pacific Telesis Group 2600 Camino Ramon, Room 4CS 100 San Ramon, California 94583 J. Christopher Kennedy Irell & Manella LLP 1800 Avenue of the Stars, Suite 900 Los Angeles, California 90067

[Counsel for party in interest]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Civil Division Department of Justice P.O. Box 875 Ben Franklin Station Washington, D.C. 20044

[Counsel for United States of America]

J. Christopher Kohn Tracy J. Whitaker Brendan Collins Department of Justice 1100 L Street, N.W. Room 10004 Washington, D.C. 20005

[Counsel for United States of America]

J. Christopher Shore White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Oildale Energy LLC]

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J. Christopher Shore White & Case LLP 1155 Avenue of the Americas New York, NY 10036

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

J. Matthew Derstine Roshka Heyman & DeWulf PLC One Arizona Center 400 East Van Buren Street, Suite 800 Phoenix, AZ 85004

[Counsel for Tucson Electric Power Company]

Jack L. Taylor 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

James A. Reuben David Silverman Reuben & Alter LLP 235 Pine Street, Suite 1600 San Francisco, California 94104 James E. Spiotto Ann Acker Chapman & Cutler 111 W. Monroe Street Chicago, IL 60603

[Counsel for Pacific Investment Management Company]

James L. Lopes Howard, Rice, Nemerovski, Canady, Falk & Rabkin Three Embarcadero Center, 7th Floor San Francisco, California 94111

[Counsel for Pacific Gas and Electric Company]

James Mori Mori & Associates 317 Noe Street San Francisco, California 94111

[Counsel for The City and County of San Francisco]

James R. Thompson Idaho Power Company 1221 W. Idaho Street Boise, Idaho 83702 WD 042601/1-1419901/gfft913334/vl 21

James S. Monroe Nixon Peabody LLP Two Embarcadero Center, Suite 2700 San Francisco, California 94111

[Counsel for SPL WorkdGroup, Inc.]

Jane Castle Lehman Commercial Paper, Inc.

3 World Financial Center New York, NY 10285 Janine D. Bloch Preston Gates & Ellis LLP One Maritime Plaza, Suite 2400 San Francisco, California 94111

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Jeanne Miller Regency Centers, L.P.

Legal Department 121 West Forsyth Street, Suite 200 Jacksonville, Florida 32202 Jeff St. Onge c/o Greg Baumann Bloomberg News 345 California Street San Francisco, California 94104 Jeffrey D. Chansler Empire Blue Cross Blue Shield One World Trade Center, 28th Floor New York, NY 10048 Jeffrey M. Wilson Saybrook Capital LLC 303 Twin Dolphin Drive, Suite 600 Redwood City, California 94065

[Proposed Investment Banker to Committee]

Laurie R. Binder Kirkpatrick & Lockhart 1251 Avenue of the Americas, 45th Floor New York, NY 10020

[Counsel for Waddell & Reed Advisors]

WD 042601/1-1419901/gff/913334/vl 22

Jeffry A. Davis Gray Cary Ware & Freidenrich LLP 401 B Street, Suite 1700 San Diego, California 92101

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

Jennifer A. Merlo Bradley E. Pearce Moore & Van Allen, PLLC Bank of America Corporation Center 100 North Tryon Street, Floor 47 Charlotte, North Carolina 28202 Jeremiah F. Hallisey Hallisey & Johnson 300 Montgomery Street, Suite 538 San Francisco, California 94104 Joann Noble-Choder Viacom, Inc.

11 Stanwix Street Pittsburgh, PA 15222 JoAnn P. Russell Duke Energy Trading and Marketing LLC 10777 Westheimer, Suite 650 Houston, TX 77042 Jody A. Meisel 2632 Larkin Street, Suite 0 San Francisco, California 94109

[Counsel for Frank Pinguelo]

John A. Vos, Attorney 1430 Lincoln Avenue San Rafael, CA 94901 John Chu Corporate Counsel Law Group LLP 417 Montgomery Street, 10th Floor San Francisco, California 94104

[Counsel for Bay Area Rapid Transit District]

John F. Shellabarger Carriage Homes, Inc.

Law Offices of John F. Shellabarger 928 Garden Street, Suite 3 Santa Barbara, California 93101

[Counsel for Carriage Homes, Inc.]

WD 042601/1-1419901/gff1913334/vl 23

John G. Klaugberg LeBoeuf, Lamb, Greene & MacRae, LLP 125 West 55th Street New York, NY 10019

[Counsel for Enron North America Corp and Enron Canada Corp.]

John P. Dillman Linerbarger Heard Goggan Blair Graham Pena & Sampson, LLP P.O. Box 3064 Houston, TX 77253 John P. Hurt The Babcock & Wilcox Company 20 S. Van Buren Avenue P.O. Box 351 Barberton, Ohio 44203 Wendy K. Laubach Diamond, McCarthy, Taylor & Finley 2 Houston Center, 909 Fannin, Suite 1500 Houston, Texas 77010

[Counsel for Sacramento Municipal Utility District]

John Robert Weiss Katten Muchin Zavis 525 West Monroe Street, Suite 1600 Chicago, IL 60661

[Proposed Counsel for Official Committee of Unsecured Creditors]

John T. Hansen Deborah H. Beck Nossaman, Guthner, Knox & Elliott 50 California Street, 34th Floor San Francisco, California 94111

[Counsel for Committee of PG&E Retirees and Survivors]

Jonathan Rosenthal Jon P. Schotz Jonathan Y. Thomas Saybrook Capital LLC 401 Wilshire Boulevard, Suite 850 Santa Monica, California 90401

[Proposed Investment Banker to Committee]

Jonathan S. Storper Hanson, Bridgett, Marcus, Vlahos & Rudy LLP 333 Market Street, Suite 2300 San Francisco, California 94105

[Counsel for Creditor Hanson, Bridgett, Marcus, Vlahos & Rudy LLP]

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Joseph A. Eisenberg, Esq.

Jeffer, Mangels, Butler & Marmaro 2121 Avenue of the Stars, 10th Fl.

Los Angeles, CA 90067 (Attorney for California Power Exchange)

Joseph A. Eisenberg, P.C.

Victoria S. Kaufman Jeffer, Mangels, Butler & Marmaro LLP 2121 Avenue of the Stars, Tenth Floor Los Angeles, CA 90067

[Counsel for California Power Exchange Corp.]

Joseph J. Smolinski Chadbourne & Parke LLP 30 Rockefeller Plaza New York, NY 10112

[Counsel for El Dorado Hydro and Rock Creek Limited Partnership]

Juan C. Basombrio Kent J. Schmidt Dorsey & Whitney LLP 650 Town Center Drive, Suite 1850 Costa Mesa, California 92626

[Counsel for US Bank Trust National Association]

Julia Hill, County Counsel County of Santa Cruz Office of the Treasurer - Tax Collector 701 Ocean Street, Room 505 Santa Cruz, California 95060

[Counsel for County of Santa Cruz]

K. Bailey Bankruptcy Specialist General Motors Acceptance Corporation P.O. Box 173928 Denver, CO 80217 Kaaran E. Thomas Beckley Singleton Chtd.

530 Las Vegas Boulevard South Las Vegas, NV 89101 Karen Keating Jahr, County Counsel Michael A. Ralston, Assistant County Counsel 1815 Yuba Street, Suite 3 Redding, California 96001 WD 042601/1-1419901/gff/913334/vl 25

Kathryn A. Coleman Desmond A. Coleman Gibson, Dunn & Crutcher LLP One Montgomery Street, Telesis Tower San Francisco, California 94104

[Attorney for Creditor Merrill Lynch, Pierce, Fenner & Smith]

KBC Bank Attn: Ivan Vertenten 515 So. Figueroa St., Suite 1920 Los Angeles, CA 90071 Kelly Greene McConnell Givens Pursley LLP 277 North 6th Street, Suite 200 Boise, ID 83702

[Counsel for Windpower Partners, 1987, 1988, Altamond Winds, Inc.

Windworks, Inc.]

Kenneth A. Brunetti Miller & Van Eaton, LLP 400 Montgomery Street, Suite 501 San Francisco, California

[Counsel for Ubiquitel, Inc.]

Kenneth M. Greene Carruthers & Roth PA Post Office Box 540 Greensboro, North Carolina 27402

[Counsel for Royal Insurance Company]

Kenneth N. Klee David M. Stern Michael L. Tuchin Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stern LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for POSDEF Power Company, L.P.]

Kenneth N. Russak Pillsbury Winthrop LLP 725 South Figueroa Street, Suite 2800 Los Angeles, California 90017

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC]

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Kenneth R. Reynolds, Esq.

Kenneth R. Reynolds, Inc.

2020 Hurley Way, Suite 210 Sacramento, CA 95825

[Attorneys for Mountain Firewood and Hazard Tree]

Kevin K. Haah Ervin, Cohen & Jessup LLP 9401 Wishire Boulevard, 9th Floor Beverly Hills, California 90212

[Counsel for Ronald A. Katz Technology Licensing L.P.]

Kimberly S. Winick Mayer, Brown & Platt 350 South Grand Avenue, 25th Floor Los Angeles, California 90071

[Counsel for Aera Energy LLC]

Kjehl T. Johansen Legal Division Office of City Attorney Department of Water and Power P.O. Box 51111, Suite 340 Los Angeles, California 90051 Larren M. Nashelsky Morrison & Foerster LLP 1290 Avenue of the Americas New York, NY 10104

[Counsel for El Paso Merchant Energy L.P.]

Laurence M. Frazen Stephen S. Sparks Bryan Cave 1200 Main Street, Suite 3500 Kansas City, Missouri 64105

[Counsel for City of Kansas City]

Lawrence M. Jacobson Baker and Jacobson 11377 West Olympic Boulevard, Suite 500 Los Angeles, California 90064

[Counsel for Tishman Construction Corp. of California]

Lawrence P. Ebiner H. Mark Mersel Morrison & Foerster 19900 MacArthur Boulevard Irving, California 92612 WD 042601/1-1419901/gff/913334/vl 27

Lillian G. Stenfeldt Fred Hjelmeset Gray Cary Ware & Freidenrich LLP 1755 Embarcadero Palo Alto, California 94303

[Counsel for International Brotherhood of Electrical Workers, Local 47 and Local 1245]

Linda Boyle Time Warner Telecom Inc.

10475 Park Meadows Drive, Suite 400 Littleton, CO 80124 Lori J. Scott Shasta County Treasurer - Tax Collector P.O. Box 991830 Redding, California 96099 Lynne Richardson Air Products and Chemicals Inc.

Business Servces A6328 7201 Hamilton Boulevard Allentown, PA 18195 M. David Minnick Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for ThermoEcotek Corporation]

M. Freddie Reiss PricewaterhouseCoopers LLP 400 South Hope Street Los Angeles, California 90071

[Proposed Financial Advisor to Committee]

M.O. Sigal Jr Simpson Thatcher & Bartlett 425 Lexington Avenue New York, NY 10017

[Counsel for Duke Energy Trading and Marketing]

Madison S. Spach, Jr.

Spach & Associates, P.C.

4675 MacArthur Court, Suite 550 Newport Beach, California 92660

[Counsel for William Lyon Homes, Inc.]

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Mairi V. Luce Duane Morris & Heckscher LLP 4200 One Liberty Place Philadelphia PA 19103

[Counsel for Santa Clara Valley Water District]

Marc Barreca John R. Knall, Jr.

Preston Gates & Ellis LLP 701 Fifth Avenue, Suite 5000 Seattle, WA 98104

[Counsel for PPL Montana, LLC, Utility Tree Service, Fabte Company]

Marc Hirschfield Benjamin Hoch Dewey Ballantine LLP 1301 Avenue of the Americas New York, New York 100 19-6092 Marc S. Cohen Ashleigh A. Danker Kaye Scholer LLP 1999 Avenue of the Stars, Suite 1700 Los Angeles, California 90067

[Counsel for Official Committee of Participants' Creditors Claims]

Marilyn Morris Kenneth M. Miller Morgan, Miller & Blair 1676 No. California Boulevard, Suite 200 Walnut Creek, California 94596

[Counsel for Pulte Homes Corporation]

Marimargaret Webdell Sacramento County Department of Finance 700 H Street, Room 1710 Sacramento, California 95814

[Creditor County of Sacramento]

Mark A. Speiser Stroock & Stroock & Lavan LLP 180 Maiden Lane New York, NY 10038

[Counsel for J. Aron & Company]

Mark C. Ellenberg Cadwalader, Wickersham & Taft 1201 F Street N.W., Suite 1100 Washington, D.C. 20004

[Counsel for MBIA]

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Mark Finnemore Internal Revenue Service Small Business/Self-Employed Division Counsel 160 Spear Street, 9th Floor San Francisco, California 94105

[Counsel for the United States of America]

Mark Gorton Mary E. Olden Todd M. Bailey McDonough, Holland & Allen 555 Capitol Mall, Ninth Floor Sacramento, California 95814

[Counsel for Northern California Power Agency]

Martha E. Romero Law Offices of Martha E. Romero 7743 South Painter Avenue, Suite A Whittier, California 90602

[Counsel for Secured Creditors Various California Counties in California]

Martin A. Martino Castle Companies 12885 Alcosta Boulevard, Suite A San Ramon, California 94583 Martin G. Bunin Craig E. Freeman Thelen, Reid & Priest LLP 40 W. 57th Street, 26th Floor New York, NY 10019

[Counsel for Calpine Corporation]

Martin L. Fineman David Wright Tremaine LLP One Embarcadero Center, Suite 600 San Francisco, California 94111

[Counsel for Wheelabrator Shasta Energy Co.]

Martin L. Nelson Kawana Springs, Inc.

2880 Cleveland Avenue, Suite 8 Santa Rosa, California 95403 Martin Marz BP Amoco P.O. Box 3092 Houston, Texas 77079 WD 042601/1-1419901/gffT913334/vl 30

Mary Ann Kilgore General Attorney Union Pacific Railroad Company 1416 Dodge Street, Room 830 Omaha, Nebraska 68179 Mary B. Holland Financial Consultant Salomon Smith Barney 1111 Superior Ave. Suite 1800 Cleveland, Ohio 44114-2507

[Trustee for the account of St.

Edward's High School]

Matt Holley Lodestar Corporation Two Corporation Way Peabody, MA 01960 MBIA Insurance Corporation Attn: IPM-PCF 113 King Street Armonk, NY 10504 Melanie Fannin General Counsel Senior Vice President & Secretary 2600 Camino Ramon, Room 4CS 100 San Ramon, California 94583 Mellon Bank, N.A.

Attn: L. Scott Sommers 400 So. Hope Street, 5th Floor Los Angeles, CA 90071-2806 Merle C. Meyers Katherine D. Ray Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Modesto Irrigation District]

Merrill Lynch Attn: Ahi Aharon World Financial Ctr., North Tower 250 Vesey Street, 10th Floor New York, NY 10281-1310 WD 042601/1-1419901/gff/913334/vl 31

Michael A. Berman Securities and Exchange Commission 450 Fifth Street, N.W. (Mail Stop 0606)

Washington, D.C. 20549 Michael A. Rosenthal Keith D. Ross Gibson Dunn & Crutcher LLP 2100 McKinney Avenue, Suite 1100 Dallas, TX 75201

[Counsel for NRG Energy, Inc.]

Michael B. Lubic McCutchen Doyle Brown & Enersen LLP 355 South Grand Avenue, Suite 4400 Los Angeles, California 90071

[Counsel for Reliant Energy, Inc.]

Michael F. O'Friel Wheelabrator Technologies, Inc.

4 Liberty Lane West Hampton, NH 03842 Michael Friedman Richard Spears Kibbe & Orbe One Chase Manhattan Plaza New York, NY 10005

[Counsel for DK Acquisition Partners]

Michael H. Ahrens Terrence V. Ponsford Kimberly S. Fineman Ori Katz Sheppar, Mullin, Richter & Hampton Four Embarcadero Center, 17th Floor San Francisco, California 94111

[Counsel for GWF Power Systems L.P.; Hanford L.P.; and Thermal Energy Development Partnership., L.P.]

Michael Hamilton PricewaterhouseCoopers LLP 1301 Avenue of the Americas New York, NY 10019

[Proposed Financial Advisor to Committee]

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Michael J. Blumenfeld Michael J. Blumenfeld One Kaiser Plaza, Suite 1675 The Ordway Building Oakland, California 94612

[Counsel for Hypower Incorporated]

Michael L. Tuchin David M. Stem Michelle C. Campbell Klee, Tuchin, Bogdanoff & Stem LLP 1880 Century Park East, Suite 200 Los Angeles, California 90067

[Counsel for Caithness Energy, LLC and FPL Energy Inc.]

Michael Morris Hennigan, Bennet & Dorman 601 South Figueroa Street, Suite 3300 Los Angeles, California 90017

[Counsel for Southern California Gas Company]

Michael P. Shuster, Esq.

Lawrence E. Oscar, Esq.

Hahn Loeser & Parks LLP 3300 BP Tower, 200 Public Square Cleveland, OH 44114-2301 Michael R. Enright Robinson & Cole LLP 280 Trumbull Street Hartford, CT 06103

[Counsel for General Electric Company]

Michael Rochman School Project for Utility Rate Reduction 1430 Willow Pass Road, Suite 240 Concord, California 94520 Michael V. McIntire McIntire Law Corporation Post Office Box 1647 41191 Big Bear Boulevard Big Bear Lake, California 92315

[Counsel for Ladies of the Grand Army of the Republic, Inc.]

Mike K. Nakagawa Nakagawa & Rico 2335 Capitol Oaks Drive, Suite 130 Sacramento, California 95833

[Counsel for Kimball Hill Homes, Inc.]

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Mike R. Jaske California Energy Commission 1516 Ninth Street, MS-22 Sacramento, California 95814 Mitchell A. Hardwood David Fitton P. Schoenfeld Asset Management, LLC 1330 Avenue of the Americas, 34th Floor New York, NY 10019 Mitchell I. Sonkin Lawrence A. Larose King & Spalding 1185 Avenue of the Americas New York, NY 10036

[Counsel for MBIA]

Mitchell I. Sonkin Lawrence A. Larose King & Spalding 1185 Avenue of the Americas New York, NY 10036 Mitchell Seider Kramer Levin Naftalis & Frankel LLP 919 Third Avenue New York, NY 10022 Morgan Guaranty Trust Company of New York Attn: Carl J. Mehldau 60 Wall Street New York, NY 10260 Mr. David Boergers, Secretary Federal Energy Regulatory Commission 888 First Street, N.E., Room 1-A Washington, DC 20246 N.R.G. Energy/Crocket Cogen Keith Richards 5820 Oberlin Drive, Suite 101 San Diego, California 92121 Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for Prodigy Development, Inc. - Empire Ranch]

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Nancy Hotchkiss Trainor Robertson 701 University Avenue, Suite 200 Sacramento, California 95825

[Counsel for 929 L Street, Inc.]

Nancy Newman Steinhart & Falconer LLP 333 Market Street, 32nd Floor San Francisco, California 94105

[Counsel for Regency Centers, L.P.]

Nanette D. Sanders Sarah E. Petty Snell & Wilmer LLP 1920 Main Street, Suite 1200 Irvine, California 92614

[Counsel for Arizona Public Service Co.]

Ned E. Dunphy Klein, DeNatale, Goldner, Cooper, Rosenlieb & Kimball, LLP 4550 California Avenue, Second Floor Bakersfield, California 93309

[Counsel for Yolanda Cisneros]

Neil J. Rubenstein Holly R. Shilliday Arter & Hadden LLP Two Embarcadero Center, 5th Floor San Francisco, California 94111

[Counsel for Association of Bay Area Governments and ALCAN Alum.

Corp.]

Neil W. Rust White & Case LLP 633 West Fifth Street, Suite 1900 Los Angeles, California 90071

[Counsel for Deutch Bank AG, New York Branch]

Office of the Treasurer and Tax Collector County of Merced 2222 M Street Merced, CA 95340 Office of the U.S. Trustee Attn: Stephen Johnson 250 Montgomery Street, Suite 1000 San Francisco, CA 94104-3401 WD 042601/1-1419901/gff/913334/vi 35

Oscar R. Cantu Weil, Gotshal & Manges LLP 701 Brickell Avenue, Suite 2100 Miami, Florida 33131

[Counsel for PG&E Corporation]

Pancanadian Energy Services Inc.

1200 Smith Street, Suite 900 Houston, TX 77002 Attn: Brian Redd Patricia S. Mar Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, CA 94105-2482 E-mail: pmar@mofo.com

[Counsel for AES New Energy, Inc.]

Patricia S. Mar, Esq.

Morrison & Foerster LLP 425 Market Street, 33rd Floor San Francisco, California 94105-2482

[Counsel for Avista Energy, Inc. and GWF Power Systems Company, Inc.]

Paul C. Lacourciere Thelen, Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Burney Forest Products]

Paul J. Pantano, Jr.

McDermott, Will & Emery 600 13th Street, N.W.

Washington, D.C. 20005

[Counsel for Morgan Stanley Capital Group Inc.]

Paul M. Bartkiewicz Joshua M. Horowitz Bartkiewicz, Kronick & Shanahan 1011 Twenty Second Street Sacramento, California 95816

[Counsel for Browns Valley Irrigation District and Yolo County Flood Control and Water Conservation District]

Peter J. Benvenutti Heller Ehrman White & McAuliffe LLP 333 Bush Street San Francisco, California 94104 WD 042601/1-1419901/gff/913334/vl 36

Peter J. Gurfein Jeffrey C. Krause Gregory K. Jones Akin, Gump, Strauss, Hauer & Feld 2029 Century Park East, Suite 2600 Los Angeles, California 90067 Peter R. Boutin Keesal, Young & Logan Four Embarcadero Center, Suite 1500 San Francisco, California 94111

[Counsel for Texaco Natural Gas, Inc, Texaco Canada Pet., Texaco Exploration & Prod., Texaco Midway-Sunset Cogen., Texaco Yoakum Energy Co., Texaco San Ardo Energy, Texaco Coal. Energy Co.]

Peter S. Clark II Derek J. Baker Reed Smith, LLP 2500 Liberty Place 1650 Market Street Philadelphia, PA 19103-7301 Peter S. Munoz Gregg M. Ficks Crosby, Heafy, Roach & May Two Embarcadero Center San Francisco, California 94111

[Counsel for Placer County Water Agency, Oroville-Wyandotte Irrigation District, Yuba County Water Agency, Nevada Irrigation District Oakdale and South San Joaquin Irrigation Districts, Merced Irrigation District, Humboldt Bay Municipal Water District, Merrit Community Capital Corporation]

Philip S. Warden Andrea S. Wirum Pillsbury Winthrop LLP P.O. Box 7880 San Francisco, California 94120-7880

[Counsel for Chevron U.S.A. Production Co.]

Philip Warden Pillsbury, Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Southern California Gas Company]

Phillip E. Tatoian Asplundh Tree Expert Co.

708 Blair Mill Road Willow Grove, Pennsylvania 19090 WD 042601/1-1419901/gff/913334/vl 37

Phillip S. Warden Pillsbury Winthrop LLP 50 Fremont Street San Francisco, California 94105

[Counsel for Dynergy Power Marketing, Inc.; El Segundo Power LLC; Long Beach Generation LLC; Cabrillo Power I LLC; Cabrillo Power II, LLC; Dynergy Marketing & Trade LLC; West Coast LLC R. Dale Ginter Downey, Brand, Seymour & Rohwer LLP 555 Capitol Mall, 10th Floor Sacramento, California 95814

[Counsel for Merced Irrigation District, Occidental of Elk Hills, Diamond Walnut Growers, and Hertz Corporation]

R. Paul Yetter Yetter & Warden LLP 600 Travis, Suite 3800 Houston, Texas 77002

[Counsel for The Board of Directors of Local Governments Investment Cooperative]

Rabobank International Attn: Gladys Montes Four Embarcadero Center Suite 3200 San Francisco, CA 94111 Rabobank Nederland New York Branch Attn: Brett Delfino 245 Park Avenue New York, NY 10 167-0062 Ralph B. Levy James A. Pardo, Jr.

Brian C. Walsh Jeffrey E. Bjork King & Spalding 191 Peachtree Street Atlanta, GA 30303

[Counsel for Texaco Natural Gas, Inc, Texaco Canada Pet., Texaco Exploration & Prod., Texaco Midway-Sunset Cogen., Texaco Yoakum Energy Co., Texaco San Ardo Energy, Texaco Coal. Energy Co.]

Randolph L. Wu TURN 711 Van Ness Avenue, Suite 350 San Francisco, CA 94102

[Attorney for Utility Reform Network]

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Ray Foianini Foianini Law Offices 109 Division Avenue West Post Office Box 98823 Epharta, WA 98823 Region IV U.S. Nuclear Regulatory Commission Ellis W. Mershoff Regional Administrator 611 Ryan Plaza Drive, suite 400 Arlington, TX 76011-8064 Richard A. Lapping Louis J. Cisz, IfI Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, CA 94105-3601

[Counsel for Creditor, Calpine Corporation and its Affiliated Entities]

Richard Blackstone Webber II 2507 Edgewater Drive Orlando, FL 32804

[Counsel for Blue Cross and Blue Shield of Florida, Inc.]

Richard C. Josephson Stoel Rives LLP 900 SW Fifth Avenue, Suite 2600 Portland, OR 97204

[Counsel for PacifiCorp and Crockett Cogen.]

Richard Hopp 14416 Victory Boulevard, Suite 108 Van Nuys, California 91401

[Richard Hopp in Propria Persona]

Richard J. Reynolds Turner, Reynolds, Greco & O'Hara 16485 Laguna Canyon Road, Suite 250 Irvine, California 92618

[Counsel for Robert D. Prior, executor of the Estate of Jalmer Throlvald Berg]

Richard Purcell Attn: Energy Supply Conectiv 800 Kings Street P.O. Box 231 Wilmington, DE 19899 WD 042601/1-1419901/gff/913334/vl 39

Richard Stevens Avista Corp.

P.O. Box 3727 Spokane, WA 99220 Richard T. Peters Sidley Austin Brown & Wood 555 West Fifth Street, Suite 4000 Los Angeles, California 90013

[Counsel for Sierra Pacific Power Company and Nevada Power Company]

Richard W. Esterkin Morgan, Lewis & Bockius LLP 300 South Grand Avenue LosAngeles, California 90071

[Counsel for Fuji Bank, Limited]

Richard Wyron Swidler Berlin Shereff Friedman LLP 3000 K Street, NW, Suite 300 Washington, DC 20007

[Attorney for California Independent System Operator]

Robert A. Greenfield, Esq.

Stutman, Treister & Glatt 3699 Wilshire Blvd., #900 Los Angeles, CA 90010-2766 Robert Blodgett, Jr.

c/o H. Ann Liroff, Esq.

Hannig Law Firm LLP 2991 El Camino Real Readwood City, California 94061

[Counsel for Creditor Robert Blodgett, Jr.]

Robert C. Stokes 5851 San Felipe, Suite 950 Houston, Texas 77057

[Counsel for BP AMOCO]

Robert D. Albergotti Stacey Jemigan Scott W. Everett Haynes and Boone LLP 901 Main Street, Suite 3100 Dallas, Texas 75202 WD 042601/1-1419901/gff/913334/vl 40

Robert Darby Corestaff Services (California), Inc.

Fulbright & Jaworski LLP 865 South Figueroa, 29th Floor Los Angeles, California 90017

[Counsel for Corestaff Services (California), Inc.]

Robert E. Izmirian Aaron M. Oliner Buchalter, Nemer, Fields & Younger 333 Market Street San Francisco, California 94105

[Counsel for MBIA]

Robert F. Kidd Yamamoto Kidd, LLP 160 Franklin Street, Suite 206 Oakland, California 94607

[Counsel for Big Valley Lumber Company]

Robert G. Harris Corestaff Services (California), Inc.

Binder & Malter 2775 Park Avenue Santa Clara, California 95050 Robert Jay Moore Paul S. Aronzon Milbank, Tweed, Hadley & McCloy LLP 601 South Figueroa Street Los Angeles, California 90017

[Counsel for Official Committee of Unsecured Creditors]

Robert M. Blum Thelen Reid & Priest LLP 101 Second Street, Suite 1800 San Francisco, California 94105

[Counsel for Davey Tree Surgery Company]

Robert S. Mueller United States Attorney Jocelyn Burton Assistant United States Attorney Douglas K. Chang 450 Golden Gate Avenue, 10th Floor San Francisco, California 94102

[Counsel for United States of America]

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Robert S. Mueller, III United States Attorney Jay R. Weill Assistant United States Attorney Thomas MacKinson 160 Spear Street, Ninth Floor San Francisco, California 94105

[Counsel for the United States of America]

Rock S. Koebbe 5356 North Cattail Way Boise, ID 83703 Roger L. Efremsky Austin P. Nagel Law Offices of Efremsky & Nagel 5776 Stoneridge Mall Road, Suite 360 Pleasanton, California 94588

[Counsel for Toyota Motor Credit Corp.]

Roi Chandy Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York, NY 10017 Roland Pfeifer Office of the City Attorney 1500 Warburton Avenue Santa Clara, California 95050 Ronald L. Miller Rogers and Miller 720 Southpoint Boulevard, Suite 205 Petaluma, California 94954

[Counsel for Fire Insurance Exchange]

Rosanne Thomas Matzat Hahn & Hessen LLP 350 Fifth Avenue, Suite 3700 New York, NY 10118

[Counsel for Metropolitan Life Insurance Co.]

S. Jack Chevlen Law Offices of S. Jack ChevIen 5902 Deerland Court San Jose, California 95124

[Counsel for Swart Industries Corporation dba Precision Plastics]

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Sandra W. Lavigna Sarah D. Moyed Securities Exchange Commission 5670 Wilshire Blvd., 11 th Fl.

Los Angeles, CA 90036 Scott C. Clarkson Eve A. Marsella Clarkson, Gore & Marsella 3424 Carson Street, Suite 350 Torrance,California 90503

[Counsel for Utilisource]

Scott 0. Smith Buchalter, Nemer, Fields & Younger 601 South Figueroa Street, Suite 2400 Los Angeles, California 90017

[Counsel for Quanta Services, Inc.]

Secretary of Treasury 15th & Pennsylvania Avenue Washington, D.C. 20549 Sempra Energy Trading Corp.

Tony Ferrajina 58 Commerce Drive Stamford, CT 06902 Sertling Koch TransAlta Energy Marketing (U.S.) Inc.

Box 1900 Station "M" 110-12th Avenue, SW Calgary, Alberta T2P 2MI Seth A. Ribner Simpson Thatcher & Bartlett 10 Universal City Plaza, Suite 1850 Universal City, California 91608

[Counsel for Duke Energy Trading and Marketing]

Sharyn B. Zuch Wiggin & Dana One CityPlace, 34th Floor 185 Asylum Street Hartford, CT 06103

[Counsel for American Payment Systems]

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Sheryl Gussett Reliant Energy, Inc.

1111 Louisiana, 43rd Floor Houston, TX 77002

[Counsel for Reliant Energy, Inc.]

Sierra Pacific Industries File #51950 San Francisco, California 94160 Southern California Gas Company 555 W. Fifth St.,

GT24E1 Los Angeles, CA 90013-1000 Attn: Jim Nakata Stan T. Yamamoto Eileen M. Teichert City of Riverside City Attorney's Office City Hall, 3900 Main Street Riverside, California 92522

[Counsel for City of Riverside]

Stanley E. Pond Winchell & Pond 1700 South El Camino Real, Suite 506 San Mateo, California 94402

[Counsel for General Capital Corporation]

State of California EDD PO Box 826880 Sacramento, CA 94280 State of California Dept. of Water Resources c/o Chief-Energy Division Attn: Dan Herdocia 1416 9th Street, Room 1640 Sacramento, CA 95814 State of California Margarita Padilla Office of the Attorney General 455 Golden Gate Avenue Suite 11000 San Francisco, CA 94102-3664 WD 042601/1-1419901/gff/913334/vl 44

State of California Office of the Attorney General PO Box 94255 Sacramento, CA 94244-2550 Stephanie Nolan Deviney Brown & Connery LLP 360 Haddon Avenue P.O. Box 539 Westmont, NJ 08108

[Counsel for SAP America, Inc.]

Stephen C. Becker Becker Law Office P.O. Box 192991 San Francisco, California 94119

[Attorneys for Stafco Personnel Management, Inc.]

Stephen Shane Stark, County Counsel Enrique R. Sanchez, Sr.

County of Santa Barbara 105 E. Anapamu Street, Suite 201 Santa Barbara, California 93101

[Counsel for Santa Barbara County and Santa Barbara County Treasurer

- Tax Collector]

Steve G. F. Polard Perkins Coie LLP 1620-26th Street, Sixth Floor Santa Monica, California 90404

[Counsel for Creditor Puget Sound Energy, Inc.]

Steve J. Reisman Curtis, Mallet-Prevost, Colt & Mosle LLP 101 Park Avenue New York, NY 10178 Steven H. Felderstein, Esq.

Felderstein, Willoughby & Pascuzzi 400 Capital Mall, Suite 1450 Sacramento, CA 95814-4434 (Attorney for State of California)

Steven J. Stanwyck, Esq.

The Stanwyck Firm, APC 10354 Wilshire Blvd., Suite 4 Los Angeles, California 90024 WD 042601/1-1419901/gff/913334/vl 45

Steven M. Abramowitz Vinson & Elkins LLP 666 Fifth Avenue, 26th Floor New York, NY 10103

[Counsel for TransAlta Energy]

Steven M. Basha County Counsel Attn: Stephen B. Nocita, Senior Deputy 625 Court Street, Room 201 Woodland, California 95695

[Counsel for County of Yolo]

Steven M. Bunkin J. Aron & Company 85 Broad Street New York, NY 10004 Steven M. Olson Geary, Shea, O'Donnell & Grattan, P.C.

37 Old Courthouse Square, 4th Floor Santa Rosa, California 95404

[Counsel for ABB Power T&D Company, Inc.]

STS Hydropower Ltd (Kanaka)

Mr. Mike Grahn 300 West Washington Street, Suite 801 Chicago, IL 60606 Terence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

Terrance L. Stinnett Miriam Khatiblou Goldberg, Stinnett, Meyers & Davis 44 Montgomery Street, Suite 2900 San Francisco, California 94104

[Counsel for Pacific Bell Telephone Company, Pacific Telesis Group, SBC Global Services, Inc., SBC Communications, Inc.]

Terrence J. Keeley 1289 Lincoln Road P.O. Box 1850 Yuba City, California 95992

[Counsel for James Bowsher]

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Texaco Canada Petroleum Inc.

400 3 Avenue SW, #2034 Calgary, Alberta Canada T2P 4H2 Attn: Bill Collier Texaco Natural Gas Inc.

1111 Bagby Street Houston, Texas 77002 Attn: Bill Collier The Bank of New York Attn: Michael Pitflick, Corp. Trust Administration 101 Barclay Street - 21W New York, NY 10286 The Bank of New York Michael Pitflick, Corporate Trust Ad 101 Barclay Street-2 1W New York, NY 10286 The Fuji Bank, Limited Attn: Jonathan Bigelow 333 So. Hope Street, 39th Floor Los Angeles, CA 90071 The Sumitomo Bank Ltd.

Attn: Al Galluzzo 777 South Figueroa Street, Suite 2600 Los Angeles, California 90017 The Toronto Dominion Bank Attn: F.B. Hawley 909 Fannin, Suite 1700 Houston, TX 77010 Theodor C. Albert, Esq.

Michael J. Weiland, Esq.

Albert, Weiland & Golden, LLP 650 Town Center Drive, Suite 950 Costa Mesa, CA 92626

[Attorneys for Commonwealth Energy Corporaton]

Thomas B. Walper, Esq.

Munger, Tolles & Olson LLP 355 South Grand Ave., Suite 3500 Los Angeles, CA 90071-1560

[Counsel for Southern California Edison]

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Thomas C. Walsh BTM Capital Corporation 125 Summer Street Boston, MA 02110 Thomas E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Oildale Energy LLC]

Thomas E. Lauria Jerry R. Bloom Brian L. Holman White & Case LLP 633 West Fifth Street, 19th Floor Los Angeles, California 90071

[Counsel for Ripon Cogeneration, Inc.

Thomas E. Lauria White & Case LLP First Union Financial Center 200 South Biscayne Boulevard Miami, Florida 33131

[Counsel for Oildale Energy LLC, Wadham Energy LP, Martinez Cogen LP, KES-Kingburg LP]

Thomas E. Lumsden Rocky Ho PricewaterhouseCoopers LLP 199 Fremont Street San Francisco, California 94105

[Proposed Financial Advisor to Committee]

Thomas M. Berliner Duane Morris & Heckscher LLP 100 Spear Street, Suite 1500 San Francisco, California 94105

[Counsel for Santa Clara Valley Water District]

Thomas MacKinson Internal Revenue Service Small Business/Self-Employed Division 1301 Clay Street, Room 1400-S Oakland, California 94105

[Counsel for the United States of America]

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Timothy F. Hodgdon Teachers Insurance and Annuity Assoc. of America 730 Third Avenue New York, NY 10017 Tony 0. Hemming Texaco Legal Department 1111 Bagby Street Houston, TX 77002 TXU Energy Trading Canada Limited 1717 Main Street Dallas, Texas 75201 Attn: Jeff Shorter TXU Energy Trading Company 1717 Main Street Dallas, Texas 75201 Attn: Jim Macredie U.S. Bank Corporate Trust Services Attn: LaDonna Morrison 180 East Fifth St., 3rd Floor St. Paul, MN 55101 U.S. Nuclear Regulatory Commission Attn: Document Control Desk Washington, DC 20555-0001 U.S. Trust Company, National Association One Embarcadero Center, Suite 2050 San Francisco, CA 94111-3709 Attn: Josephine Libunao US Bank, Corporate Trust Services Ladonna Morrison P.O. Box 64111 St. Paul, MN 55164-0111 Victor Waid Law Office of Victor Waid 2625 Fair Oaks Boulevard, Suite 1 Sacramento, California 95864

[Counsel for Kim Creedon]

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Victoria Lang AT&T Corp.

795 Folsom Street, 2nd Floor San Francisco, California 94107

[Counsel for AT&T Corp]

W. Austin Cooper James M. Gardener Cooper & Gardener 2535 Capitol Oaks Drive, Suite 100 Sacramento, California 95833

[Counsel for Larry Shiba]

Walter F. McArdle, Esq.

Spain & Gillon, LLC The Zinszer Building 2117 Second Avenue North Birmingham, Alabama 35203

[Attorneys for Dresser Industries, Inc.]

Walter J. Lack Engstrom, Lipscomp & Lack 10100 Avenue of the Stars, Suite 1450 Los Angeles, California 90067

[Counsel for Cheryl Ann Acosta]

Wendy L. Hagenau Powell, Goldstein, Frazer & Murphy 16th Floor 191 Peachtree Street, N.E.

Atlanta, GA 30303

[Counsel for Intecom Inc.]

Wheelabrator Shasta Energy Co. Inc.

20811 Industry Rd.

Anderson, CA 96007 White & Case, LLP Attn: Neil Millard 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for BNY Western Trust Company)

White & Case, LLP Attn: Neil Millard/C. Randolph Fishburn 633 West Fifth St., Suite 1900 Los Angeles, CA 90071-2007 (Attorney for Bank of New York)

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William Bates III McCutchen, Doyle, Brown & Enersen, LLP 3150 Porter Drive Palo Alto, California 94304

[Counsel for Reliant Energy, Inc.]

William C. Morison-Knox Michael D. Prough Robert M. Forni, Jr.

Morison-Knox Holden Melendez & Prough, LLP 500 Ygnacio Valley Road, Suite 450 Walnut Creek, California 94596

[Counsel for National Union Fire Insurance Company of Pittsburgh, PA]

William H. Kiekhofer III Yale K. Kim Steven E. Rich Kelley Drye & Warren LLP 777 South Figueroa Street, Suite 2700 Los Angeles, CA 90017

[Counsel for BP Energy Company, BP AMOCO]

William J. Flynn Neyhart, Anderson, Freitas, Flynn & Grosboll 44 Montgomery Street, Suite 2080 San Francisco, California 94104

[Counsel for IBEW Local #1245]

William M. Goodman Ligi C. Yee Topel & Goodman 832 Sansome Street, Fourth Floor San Francisco, California 94111 William M. Rossi-Hawkins Phillips, Lytle, Hitchcock, Blaine & Huber 437 Madison Avenue, 34th Floor New York, NY 10022

[Counsel for HSBC Bank USA]

William P. Weintraub Pachulski Stang Ziehl Young & Jones Three Embarcadero Center, Suite 1020 San Francisco, California 94111

[Counsel for PG&E Corp.]

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Williams Energy Marketing & Trading Co. (Canada)

One Williams Center, 19th Floor Department 558 P.O. Box 2848 Tulsa, Oklahoma 74101 Attn: Kelly Knowlton Zack Starbird Mirant Corporation 1155 Perimeter Center West Atlanta, GA 30338 Zuckerman-Mandeville, Inc.

P.O. Box 487 Stockton, California 95201 Madison Capital Management Attn: Dana Fusaris 6143 South Willow Drive, Suite 200 Greenwood Villate, CO 80111 Lawrence M. Jacobson Glickfeld, Fields & Jacobson LLP 9460 Wilshire Boulevard, Fifth Floor Beverly Hills; California 90212

[Counsel for Tishman Construction Corporation of California]

W. Kelsea Eckert Eckert, Benson & Associates 4711 Highway 17 South, Suite 3 Orange Park, Florida 32073

[Counsel for Creditor Landstar Ranger]

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