Form U-13-60 Mutual and Subsidiary Service Companies Revised February 7, 1980 ANNUAL REPORT FOR THE PERIOD Beginning January 1, 2003 and Ending December 31, 2003 --------------- ----------------- TO THE U.S. SECURITIES AND EXCHANGE COMMISSION OF FIRSTENERGY SERVICE COMPANY --------------------------- (Exact Name of Reporting Company) A Subsidiary Service Company -------------------------------------------------- ("Mutual" or "Subsidiary") Date of Incorporation October 11, 2001 ---------------- If not Incorporated, Date of Organization _____________ State or Sovereign Power under which Incorporated or Organized Ohio ---- Location of Principal Executive Offices of Reporting Company: 76 S. Main St., Akron, OH 44308 ------------------------------- Name, title, and address of officer to whom correspondence concerning this report should be addressed: 76 South Main Street H. L. Wagner Vice President & Controller Akron, OH 44308 -------------------------------------------------------------------------------- (Name) (Title) (Address) Name of Principal Holding Company Whose Subsidiaries are served by Reporting Company: FIRSTENERGY CORP. (File No. 070-09793) --------------------------------------- -------------------------------------------------------------------------------- 1 INSTRUCTIONS FOR USE OF FORM U-13-60 1. Time of Filing. - Rule 94 provides that on or before the first day -------------- of May in each calendar year, each mutual service company and each subsidiary service company as to which the Commission shall have made a favorable finding pursuant to Rule 88, and every service company whose application for approval or declaration pursuant to Rule 88 is pending shall file with the Commission an annual report on Form U-13-60 and in accordance with the Instructions for that form. 2. Number of Copies. - Each annual report shall be filed in duplicate. ---------------- The company should prepare and retain at least one extra copy for itself in case correspondence with reference to the report become necessary. 3. Period Covered by Report. - The first report filed by any company ------------------------ shall cover the period from the date the Uniform System of Accounts was required to be made effective as to that company under Rules 82 and 93 to the end of that calendar year. Subsequent reports should cover a calendar year. 4. Report Format. - Reports shall be submitted on the forms prepared ------------- by the Commission. If the space provided on any sheet of such form is inadequate, additional sheets may be inserted of the same size as a sheet of the form or folded to such size. 5. Money Amounts Displayed. - All money amounts required to be shown ----------------------- in financial statements may be expressed in whole dollars, in thousands of dollars or in hundred thousands of dollars, as appropriate and subject to provisions of Regulation S-X (S210.3-01(b)). 6. Deficits Displayed. - Deficits and other like entries shall be ------------------ indicated by the use of either brackets or a parenthesis with corresponding reference in footnotes. (Regulation S-X, S210.3-01(c)) 7. Major Amendments or Corrections. - Any company desiring to amend or ------------------------------- correct a major omission or error in a report after it has been filed with the Commission shall submit an amended report including only those pages, schedules, and entries that are to be amended or corrected. A cover letter shall be submitted requesting the Commission to incorporate the amended report changes and shall be signed by a duly authorized officer of the company. 8. Definitions. - Definitions contained in Instruction 01-8 to the ----------- Uniform System of Accounts for Mutual Service Companies and Subsidiary Service Companies, Public Utility Holding Company Act of 1935, as amended February 2, 1979 shall be applicable to words or terms used specifically within this Form U-13-60. 9. Organization Chart. - The service company shall submit with each ------------------ annual report a copy of its current organization chart. 10. Methods of Allocation. - The service company shall submit with each --------------------- annual report a listing of the currently effective methods of allocation being used by the service company and on file with the Securities and Exchange Commission pursuant to the Public Utility Holding Company Act of 1935. 11. Annual Statement of Compensation for Use of Capital Billed. - The ---------------------------------------------------------- service company shall submit with each annual report a copy of the annual statement supplied to each associate company in support of the amount of compensation for use of capital billed during the calendar year. -------------------------------------------------------------------------------- 2 -------------------------------------------------------------------------------- LISTING OF SCHEDULES AND ANALYSIS OF ACCOUNTS --------------------------------------------- Page Number -------------------------------------------------------------------------------- Description of Schedules and Accounts Schedule or Account Number -------------------------------------------------------------------------------- COMPARATIVE BALANCE SHEET Schedule I 4-5 ------------------------- SERVICE COMPANY PROPERTY Schedule II 6-7 ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY Schedule III 8 INVESTMENTS Schedule IV 9 ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES Schedule V 10-10M FUEL STOCK EXPENSES UNDISTRIBUTED Schedule VI 11 STORES EXPENSE UNDISTRIBUTED Schedule VII 12 MISCELLANEOUS CURRENT AND ACCRUED ASSETS Schedule VIII 13 MISCELLANEOUS DEFERRED DEBITS Schedule IX 14 RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES Schedule X 15 PROPRIETARY CAPITAL Schedule XI 16 LONG-TERM DEBT Schedule XII 17 CURRENT AND ACCRUED LIABILITIES Schedule XIII 18-18A NOTES TO FINANCIAL STATEMENTS Schedule XIV 19-19C COMPARATIVE INCOME STATEMENT Schedule XV 20 ---------------------------- ANALYSIS OF BILLING - ASSOCIATE COMPANIES Account 457 21 ANALYSIS OF BILLING - NONASSOCIATE COMPANIES Account 458 22 ANALYSIS OF CHARGES FOR SERVICE - ASSOCIATE AND NONASSOCIATE COMPANIES Schedule XVI 23 SCHEDULE OF EXPENSE BY DEPARTMENT OR SERVICE FUNCTION Schedule XVII 24-25D DEPARTMENTAL ANALYSIS OF SALARIES Account 920 26 OUTSIDE SERVICES EMPLOYED Account 923 27-27J EMPLOYEE PENSIONS AND BENEFITS Account 926 28 GENERAL ADVERTISING EXPENSES Account 930.1 29-29G MISCELLANEOUS GENERAL EXPENSES Account 930.2 30 RENTS Account 931 31 TAXES OTHER THAN INCOME TAXES Account 408 32 DONATIONS Account 426.1 33-33A OTHER DEDUCTIONS Account 426.5 34 NOTES TO STATEMENT OF INCOME Schedule XVIII 35 -------------------------------------------------------------------------------- 3 -------------------------------------------------------------------------------- LISTING OF INSTRUCTIONAL FILING REQUIREMENTS Page -------------------------------------------- Number -------------------------------------------------------------------------------- Description of Reports or Statements ORGANIZATION CHART 36 ------------------ METHODS OF ALLOCATION 37-37B --------------------- ANNUAL STATEMENT OF COMPENSATION FOR USE 38 ---------------------------------------- OF CAPITAL BILLED ----------------- NOTE: Dollar figures in this report are shown in thousands unless otherwise noted. ------------------------------------------------------------------------------- 4 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- -------------------------------------------------------------------------------- SCHEDULE I - COMPARATIVE BALANCE SHEET -------------------------------------- Give balance sheet of the Company as of December 31 of the current and prior year. -------------------------------------------------------------------------------- ACCOUNT ASSETS AND OTHER DEBITS As of December 31 ------- ------------------------ --------------------- CURRENT PRIOR --------- --------- SERVICE COMPANY PROPERTY ------------------------ 101 Service company property (Schedule II) $ 421,403 $ 207,739 107 Construction work in progress (Schedule II) 34,730 115,050 -------- --------- Total Property 456,133 322,789 108 Less accumulated provision for depreciation and amortization of service company property (Schedule III) 173,297 92,077 --------- --------- Net Service Company Property 282,836 230,712 -------- --------- INVESTMENTS ----------- 123 Investments in associate companies (Schedule IV) - - 124 Other investments (Schedule IV) 152,659 275,093 -------- --------- Total Investments 152,659 275,093 -------- --------- CURRENT AND ACCRUED ASSETS -------------------------- 131 Cash - - 134 Special deposits 416 - 135 Working funds 949 203 136 Temporary cash investments (Schedule IV) 2,564 5,790 141 Notes receivable from associate companies - - 143 Accounts receivable 31,535 14,193 144 Accumulated provision for uncollectible (533) (797) Accounts receivable 145 Notes receivable from associate companies 2,802,133 204 146 Accounts receivable from associate companies (Schedule V) 244,049 552,400 152 Fuel stock expenses undistributed (Schedule VI) - - 154 Materials and supplies 69,305 - 163 Stores expenses undistributed (Schedule VII) - - 165 Prepayments 114,572 10,588 174 Miscellaneous current and accrued assets (Schedule VIII) - - --------- --------- Total Current and Accrued Assets 3,264,990 582,581 --------- --------- DEFERRED DEBITS --------------- 181 Umamortized debt expense - - 184 Clearing accounts 599 224 186 Miscellaneous deferred debits (Schedule IX) 42,527 43,244 188 Research, development, or demonstration expenditures (Schedule X) - - 190 Accumulated deferred income taxes 94,821 - --------- --------- Total Deferred Debits 137,947 43,468 --------- --------- TOTAL ASSETS AND OTHER DEBITS $3,838,432 $1,131,854 ========= ========= -------------------------------------------------------------------------------- 5 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- -------------------------------------------------------------------------------- SCHEDULE I - COMPARATIVE BALANCE SHEET -------------------------------------- -------------------------------------------------------------------------------- ACCOUNT LIABILITIES AND PROPRIETARY CAPITAL As of December 31 ------- ----------------------------------- ---------------------- CURRENT PRIOR ----------- --------- PROPRIETARY CAPITAL ------------------- 201 Common stock issued (Schedule XI) $ 1 $ 1 211 Miscellaneous paid-in-capital (Schedule XI) (78,720) 10,515 215 Retained earnings / Accumulated other comprehensive income /(loss) (Schedule XI) - - 216 Unappropriated retained earnings (Schedule XI) 2,595 2,595 --------- -------- Total Proprietary Capital (76,124) 13,111 --------- -------- LONG-TERM DEBT -------------- 223 Advances from associate companies (Schedule XII) 56,448 - 224 Other long-term debt (Schedule XII) - 36,297 225 Unamortized premium on long-term debt - - 226 Unamortized discount on long-term debt-debit - - --------- -------- Total Long-term Debt 56,448 36,297 --------- -------- CURRENT AND ACCRUED LIABILITIES ------------------------------- 231 Notes payable - - 232 Accounts payable 166,272 366,359 233 Notes payable to associate companies (Schedule XIII) 2,356,670 88,769 234 Accounts payable to associate companies (Schedule XIII) 818,107 479,273 236 Taxes accrued- (62,158) 237 Interest accrued 675 629 238 Dividends declared - - 241 Tax collections payable - (995) 242 Miscellaneous current and accrued liabilities (Schedule XIII) 68,563 17,503 --------- --------- Total Current and Accrued Liabilities 3,410,287 889,380 --------- --------- DEFERRED CREDITS ---------------- 253 Other deferred credits 447,821 228,059 255 Accumulated deferred investment tax credit - - --------- --------- Total Deferred Credits 447,821 228,059 --------- --------- 282 Accumulated deferred income taxes - (34,993) --------- --------- TOTAL LIABILITIES AND PROPRIETARY $3,838,432 $1,131,854 ========= ========= CAPITAL -------------------------------------------------------------------------------- 6 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ----------------------------------------------------------------------------------------- SCHEDULE II - SERVICE COMPANY PROPERTY -------------------------------------- ----------------------------------------------------------------------------------------- BALANCE AT RETIREMENTS OTHER 1/ BALANCE AT BEGINNING ADDITIONS OR CHANGES - CLOSE OF DESCRIPTION OF YEAR SALES YEAR ---------------------------------------------------------------------------------------- SERVICE COMPANY PROPERTY Account 301 ORGANIZATION $ - $ - $ - $ 49 $ 49 303 MISCELLANEOUS INTANGIBLE PLANT 74,134 112,966 - 2,343 189,443 304 LAND & LAND RIGHT 686 - - 321 1,007 305 STRUCTURES AND IMPROVEMENTS 18,275 8,327 - 38,602 65,204 306 LEASEHOLD IMPROVEMENTS - - - - - 307 EQUIPMENT 2/ 40,678 - (21,442) 22,223 41,459 - 308 OFFICE FURNITURE AND EQUIPMENT 73,966 57,150 (8,220) 1,344 124,240 309 AUTOMOBILES, OTHER VEHICLES AND RELATED GARAGE EQUIPMENT - - - - - 310 AIRCRAFT AND AIRPORT EQUIPMENT - - - - - 311 OTHER SERVICE COMPANY PROPERTY 3/ - - - - - - ----------------------------------------------------------------- SUB-TOTAL 207,739 178,443 (29,662) 64,882 421,402 ----------------------------------------------------------- 107 CONSTRUCTION WORK IN PROGRESS 4/ 115,050 74,305 - (154,624) 34,731 - ----------------------------------------------------------- TOTAL $322,789 $252,748 $(29,662) $ (89,742) $456,133 =========================================================== ----------------------------------------------------------------------------------------- 7 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY For the Year Ended December 31, 2003 -------------------------------------------------------------------------------- SCHEDULE II - SERVICE COMPANY PROPERTY (CONTINUED) -------------------------------------------------- -------------------------------------------------------------------------------- 1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: - GPU Service, Inc. merged into FirstEnergy Service Company on June 1, 2003. Other changes represented Properties transferred from GPU Service, Inc. to FirstEnergy Service Company. -------------------------------------------------------------------------------- 2/ SUBACCOUNTS ARE REQUIRED FOR EACH CLASS OF EQUIPMENT OWNED. THE SERVICE COMPANY SHALL PROVIDE A LISTING BY SUBACCOUNT OF EQUIPMENT ADDITIONS DURING THE YEAR AND THE BALANCE AT THE CLOSE OF THE YEAR: BALANCE AT SUBACCOUNT DESCRIPTION ADDITIONS CLOSE OF YEAR COMMUNICATIONS EQUIPMENT (MICROWAVE & TELEPHONE) $ - $41,319 LABORATORY EQUIPMENT - 134 TOOL SHOP, GARAGE EQUIPMENT - 6 ------ ------- TOTAL $ - $41,459 ====== ====== -------------------------------------------------------------------------------- 3/ DESCRIBE OTHER SERVICE COMPANY PROPERTY: - N/A -------------------------------------------------------------------------------- 4/ DESCRIBE CONSTRUCTION WORK IN PROGRESS: - SAP SYSTEM -------------------------------------------------------------------------------- 8 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ---------------------------------------------------------------------------------------------------------- SCHEDULE III ACCUMULATED PROVISION FOR DEPRECIATION AND AMORTIZATION OF SERVICE COMPANY PROPERTY ---------------------------------------- ---------------------------------------------------------------------------------------------------------- BALANCE AT ADDITIONS BALANCE AT BEGINNING CHARGED OTHER CHANGES CLOSE OF DESCRIPTION OF YEAR TO RETIREMENTS ADD (DEDUCT)1/ YEAR ACCOUNT 403 - ---------------------------------------------------------------------------------------------------------- Account 301 ORGANIZATION $ - $ - $ - $ - $ - 303 MISCELLANEOUS INTANGIBLE PLANT 50,339 23,121 - 1,735 75,195 304 LAND& LAND RIGHTS - - - - - 305 STRUCTURES AND IMPROVEMENTS 5,380 983 - 35,122 41,485 306 LEASEHOLD IMPROVEMENTS - - - - - 307 EQUIPMENT 22,608 8,973 (533) (16,686) 14,362 308 OFFICE FURNITURE AND FIXTURES 13,750 10,516 (8,220) 26,209 42,255 309 AUTOMOBILES, OTHER - - - - - VEHICLE AND RELATED GARAGE EQUIPMENT 310 AIRCRAFT AND AIRPORT EQUIPMENT - - - - - 311 OTHER SERVICE COMPANY PROPERTY - - - - - ------------------------------------------------------------------------- $ 92,077 $43,593 $(8,753) $46,380 $173,297 ========================================================================= --------------------------------------------------------------------------------------------------------- 1/ PROVIDE AN EXPLANATION OF THOSE CHANGES CONSIDERED MATERIAL: - N/A ---------------------------------------------------------------------------------------------------------- 9 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE IV - INVESTMENTS ------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule concerning investments. Under Account 124, "Other Investments", state each investment separately, with description, including, the name of issuing company, number of shares or principal amount, etc. Under Account 136, "Temporary Cash Investments", list each investment separately. -------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR -------------------------------------------------------------------------------- ACCOUNT 123 - INVESTMENT IN ASSOCIATE COMPANIES NONE ACCOUNT 124 - OTHER INVESTMENTS DEFERRED COMPENSATION PLAN $196,816 $108,597 EMPLOYEE STOCK OPTION PLAN 78,277 - SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN - 23,758 RABBI TRUST - 17,201 HEALTH CARE RESERVE - 2,472 VOLUNTRY EMPLOYEE BENEFIT TRUST - 500 EXECUTIVE LIFE INSURANCE PLAN - 131 -------- --------- TOTAL $275,093 $152,659 ======= ======= ACCOUNT 136 - TEMPORARY CASH INVESTMENTS BANK CERTIFICATE OF DEPOSIT $ 5,690 $ 2,464 SHORE BANK CD 100 100 ------- ------- TOTAL $ 5,790 $ 2,564 ======= ======= -------------------------------------------------------------------------------- 10 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR -------------------------------------------------------------------------------- ACCOUNT 146 - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES ADVANCED TECHNOLOGIES DEVELOPMENT CORP. $ 187 $ - AMERICAN TRANSMISSION SYSTEMS, INC. 7,0101 6,210 CENTERIOR ENERGY SERVICES, INC. 148 - FIBER VENTURE EQUITY, INC. 2 1 FIRST COMMUNICATIONS, LLC - 41 FIRSTENERGY CORP. 439,651 - FIRSTENERGY GENERATION CORP. 11,764 15,512 FIRSTENERGY NUCLEAR OPERATING COMPANY 23,460 4,783 FIRSTENERGY PROPERTIES, INC. 68 - FIRSTENERGY SOLUTIONS CORP. 8,501 25,181 FIRSTENERGY TELECOMMUNICATIONS CORP. 715 - FIRSTENERGY VENTURES CORP. 373 5,482 GPU CAPITAL, INC. - 106,608 GPU POWER, INC. - 303 GPU SERVICE, INC. 10,706 - GPU TELCOM SERVICES, INC. 5,910 - MARBEL ENERGY CORP. 105 212 MYR GROUP, INC. - 4,575 PENNSYLVANIA POWER COMPANY 1,591 - THE CLEVELAND ELECTRIC ILLIUMINATING COMPANY 18,230 3,815 THE TOLEDO EDISON COMPANY 23,920 61,326 WARRENTON RIVER TERMINAL, LTD. 59 - ------- ------- TOTAL $552,400 $244,049 ======= ======= -------------------------------------------------------------------------------- 10A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- ADVERTISING ----------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 335 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 131 METROPOLITAN EDISON COMPANY 15 OHIO EDISON COMPANY 8 PENNSYLVANIA ELECTRIC COMPANY 23 PENNSYLVANIA POWER COMPANY - THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 2 THE TOLEDO EDISON COMPANY 2 WARRENTON RIVER TERMINAL, LTD. 1 BANK FEES --------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. 2,265 FE FACILITIES SERVICES GROUP, LLC 4 FIRSTENERGY SOLUTIONS CORP. 5 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 278 METROPOLITAN EDISON COMPANY 204 OHIO EDISON COMPANY 1,045 PENNSYLVANIA ELECTRIC COMPANY 170 PENNSYLVANIA POWER COMPANY 115 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 148 THE TOLEDO EDISON COMPANY 77 WARRENTON RIVER TERMINAL, LTD. - 10B ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- CORPORATE DUES AND FEES ----------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 63 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 193 METROPOLITAN EDISON COMPANY 10 OHIO EDISON COMPANY 23 PENNSYLVANIA ELECTRIC COMPANY 28 PENNSYLVANIA POWER COMPANY 3 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 22 THE TOLEDO EDISON COMPANY 82 WARRENTON RIVER TERMINAL, LTD. - DIVIDEND -------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. 238,588 FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 333 METROPOLITAN EDISON COMPANY - OHIO EDISON COMPANY 2,074 PENNSYLVANIA ELECTRIC COMPANY - PENNSYLVANIA POWER COMPANY 2,794 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 12,314 THE TOLEDO EDISON COMPANY 4,660 WARRENTON RIVER TERMINAL, LTD. - 10C ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- DONATIONS --------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 219 METROPOLITAN EDISON COMPANY 69 OHIO EDISON COMPANY 26 PENNSYLVANIA ELECTRIC COMPANY 79 PENNSYLVANIA POWER COMPANY 2 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 113 THE TOLEDO EDISON COMPANY 44 WARRENTON RIVER TERMINAL, LTD. - EMPLOYEES PAYROLL WITHHOLDING PAYMENTS -------------------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 4,002 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 39,166 METROPOLITAN EDISON COMPANY 11,565 OHIO EDISON COMPANY 18,914 PENNSYLVANIA ELECTRIC COMPANY 13,568 PENNSYLVANIA POWER COMPANY 2,774 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 11,592 THE TOLEDO EDISON COMPANY 6,292 WARRENTON RIVER TERMINAL, LTD. - 10D ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS ------- EMPLOYEE RELATED EXPENSES ------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC 10 FIRSTENERGY SOLUTIONS CORP. 881 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 2 JERSEY CENTRAL POWER & LIGHT COMPANY 1,475 METROPOLITAN EDISON COMPANY 556 OHIO EDISON COMPANY 1,576 PENNSYLVANIA ELECTRIC COMPANY 1,419 PENNSYLVANIA POWER COMPANY 415 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 844 THE TOLEDO EDISON COMPANY 810 WARRENTON RIVER TERMINAL, LTD. 46 HEALTHCARE AND OTHER BENEFITS PAYMENTS -------------------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 2,550 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 15,209 METROPOLITAN EDISON COMPANY 5,717 OHIO EDISON COMPANY 9,983 PENNSYLVANIA ELECTRIC COMPANY 7,893 PENNSYLVANIA POWER COMPANY 1,620 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 7,283 THE TOLEDO EDISON COMPANY 3,349 WARRENTON RIVER TERMINAL, LTD. 83 10E ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- INTEREST EXPENSES ----------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. 151,258 FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 24 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 37,897 METROPOLITAN EDISON COMPANY 22,718 OHIO EDISON COMPANY 36,185 PENNSYLVANIA ELECTRIC COMPANY 14,792 PENNSYLVANIA POWER COMPANY 7,686 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 89,058 THE TOLEDO EDISON COMPANY 21,548 WARRENTON RIVER TERMINAL, LTD. 20 LEASE/RENTAL PAYMENTS --------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 27 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 1 JERSEY CENTRAL POWER & LIGHT COMPANY 9,042 METROPOLITAN EDISON COMPANY 2,322 OHIO EDISON COMPANY 2,278 PENNSYLVANIA ELECTRIC COMPANY 3,073 PENNSYLVANIA POWER COMPANY 511 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,985 THE TOLEDO EDISON COMPANY 794 WARRENTON RIVER TERMINAL, LTD. 192 10F ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- LEGAL SETTLEMENTS ----------------- CENTERIOR ENERGY SERVICES, INC. $ 9 FIRSTENERGY CORP. 130 FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 361 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 754 METROPOLITAN EDISON COMPANY 104 OHIO EDISON COMPANY - PENNSYLVANIA ELECTRIC COMPANY 187 PENNSYLVANIA POWER COMPANY - THE CLEVELAND ELECTRIC ILLUMINATING COMPANY - THE TOLEDO EDISON COMPANY - WARRENTON RIVER TERMINAL, LTD. - LICENSES, PERMITS AND REGULATIONS --------------------------------- CENTERIOR ENERGY SERVICES, INC. $ 2 FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 662 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 5 JERSEY CENTRAL POWER & LIGHT COMPANY 541 METROPOLITAN EDISON COMPANY 123 OHIO EDISON COMPANY 12 PENNSYLVANIA ELECTRIC COMPANY 261 PENNSYLVANIA POWER COMPANY 64 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 13 THE TOLEDO EDISON COMPANY 1 WARRENTON RIVER TERMINAL, LTD. - 10G ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- MATERIALS AND SUPPLIES ---------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 93 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 12 JERSEY CENTRAL POWER & LIGHT COMPANY 16,835 METROPOLITAN EDISON COMPANY 8,145 OHIO EDISON COMPANY 9,035 PENNSYLVANIA ELECTRIC COMPANY 8,491 PENNSYLVANIA POWER COMPANY 2,020 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 11,266 THE TOLEDO EDISON COMPANY 4,434 WARRENTON RIVER TERMINAL, LTD. - MISCELLANEOUS CUSTOMER RELATED EXPENSES --------------------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. 354 FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 40 JERSEY CENTRAL POWER & LIGHT COMPANY 13,712 METROPOLITAN EDISON COMPANY - OHIO EDISON COMPANY 1,470 PENNSYLVANIA ELECTRIC COMPANY - PENNSYLVANIA POWER COMPANY 114 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,892 THE TOLEDO EDISON COMPANY 334 WARRENTON RIVER TERMINAL, LTD. 42 10H ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- OFFICE SUPPLIES AND EXPENSES ---------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 138 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 6 JERSEY CENTRAL POWER & LIGHT COMPANY 572 METROPOLITAN EDISON COMPANY 264 OHIO EDISON COMPANY 266 PENNSYLVANIA ELECTRIC COMPANY 367 PENNSYLVANIA POWER COMPANY 34 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 181 THE TOLEDO EDISON COMPANY 140 WARRENTON RIVER TERMINAL, LTD. - OTHER OPERATING EXPENSES ------------------------ CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 12,854 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 227 JERSEY CENTRAL POWER & LIGHT COMPANY - METROPOLITAN EDISON COMPANY - OHIO EDISON COMPANY 9,643 PENNSYLVANIA ELECTRIC COMPANY - PENNSYLVANIA POWER COMPANY 2,538 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 6,155 THE TOLEDO EDISON COMPANY 4,314 WARRENTON RIVER TERMINAL, LTD. 452 10I ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- OUTSIDE SERVICES EMPLOYED - TREE TRIMMING ----------------------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 2 JERSEY CENTRAL POWER & LIGHT COMPANY 30,898 METROPOLITAN EDISON COMPANY 8,224 OHIO EDISON COMPANY 9,770 PENNSYLVANIA ELECTRIC COMPANY 8,394 PENNSYLVANIA POWER COMPANY 3,287 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 7,574 THE TOLEDO EDISON COMPANY 3,206 WARRENTON RIVER TERMINAL, LTD. - OUTSIDE SERVICES EMPLOYED - OTHER --------------------------------- CENTERIOR ENERGY SERVICES, INC. $ 1,207 FIRSTENERGY CORP. 355 FE FACILITIES SERVICES GROUP, LLC 111 FIRSTENERGY SOLUTIONS CORP. 4,818 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. 1,484 JERSEY CENTRAL POWER & LIGHT COMPANY 24,708 METROPOLITAN EDISON COMPANY 12,837 OHIO EDISON COMPANY 5,969 PENNSYLVANIA ELECTRIC COMPANY 9,623 PENNSYLVANIA POWER COMPANY 1,327 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 3,460 THE TOLEDO EDISON COMPANY 3,210 WARRENTON RIVER TERMINAL, LTD. 27 10J ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- OUTSIDE SERVICES EMPLOYED - PROFESSIONAL LEGAL ---------------------------------------------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. 1,316 FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 606 FIRSTENERGY TELECOMMUNICATIONS CORP. 15 GPU TELCOM SERVICES, INC. 9 JERSEY CENTRAL POWER & LIGHT COMPANY 3,477 METROPOLITAN EDISON COMPANY 762 OHIO EDISON COMPANY 1,031 PENNSYLVANIA ELECTRIC COMPANY 519 PENNSYLVANIA POWER COMPANY 247 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 894 THE TOLEDO EDISON COMPANY 201 WARRENTON RIVER TERMINAL, LTD. - POSTAGE ------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 1,479 METROPOLITAN EDISON COMPANY 688 OHIO EDISON COMPANY 1,341 PENNSYLVANIA ELECTRIC COMPANY 703 PENNSYLVANIA POWER COMPANY 193 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 1,035 THE TOLEDO EDISON COMPANY 396 WARRENTON RIVER TERMINAL, LTD. - 10K ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ------------------ -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS ----------- PURCHASED POWER AND RELATED EXPENSES ------------------------------------ CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. - FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 776,899 METROPOLITAN EDISON COMPANY 146,548 OHIO EDISON COMPANY 1,431 PENNSYLVANIA ELECTRIC COMPANY 163,845 PENNSYLVANIA POWER COMPANY 27 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 2,655 THE TOLEDO EDISON COMPANY 614 WARRENTON RIVER TERMINAL, LTD. - UTILITIES --------- CENTERIOR ENERGY SERVICES, INC. $ - FIRSTENERGY CORP. - FE FACILITIES SERVICES GROUP, LLC - FIRSTENERGY SOLUTIONS CORP. 141 FIRSTENERGY TELECOMMUNICATIONS CORP. - GPU TELCOM SERVICES, INC. - JERSEY CENTRAL POWER & LIGHT COMPANY 158 METROPOLITAN EDISON COMPANY 494 OHIO EDISON COMPANY 110 PENNSYLVANIA ELECTRIC COMPANY 106 PENNSYLVANIA POWER COMPANY 10 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY 163 THE TOLEDO EDISON COMPANY 24 WARRENTON RIVER TERMINAL, LTD. 35 --------- SUB TOTAL $2,205,904 --------- -------------------------------------------------------------------------------- 10L ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- OTHER ----- CONVENIENCE PAYMENTS PRIOR TO THE SAP IMPLEMENTATION ON JUNE 1, 2003 NOT IDENTIFIABLE BY SUBACCOUNT AMERICAN TRANSMISSION SERVICES, INC. $ 60,896 BAY SHORE POWER COMPANY 10 CLEVELAND ILLUMINATING COMPANY 750,535 CENTERIOR ENERGY SERVICES, INC. 21,925 CENTERIOR FUNDING, CORP. 726 FIRSTENERGY PROPERIES 774 FIBER VENTURES EQUITY 94 FIRSTENERGY TELECOMMUNICATIONS CORPORATION 179 FIRSTENERGY EASTROC LLC - FIRSTENERGY FACILITIES SERVICE 3,712 FIRSTENERGY GENERATION CORPORATION 571,731 LICENSE HOLDING COMPANY 23 FIRSTENERGY NUCLEAR OPERATING COMPANY 508,049 FIRSTENERGY SOLUTIONS CORPORATION 1,699,757 ADVANCED TECHNOLOGIES DEVELOPMENT CORPORATION 1,153 FIRSTENERGY VENTURES CORP. 504 FIRSTENERGY CORPORATION 319,408 GPU SERVICE COMPANY 1,775 GPU ADVANCED RESOURCES 40 GPU TELECOM SERVICES 11,438 MARBEL ENERGY - OHIO EDISON COMPANY 1,246,739 OES NUCLEAR 31 PENN POWER COMPANY 282,832 OES CAPITAL, INC. 1,720 -------------------------------------------------------------------------------- 10M ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE V - ACCOUNTS RECEIVABLE FROM ASSOCIATE COMPANIES --------------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Complete the following schedule listing accounts receivable from each associate company. Where the service company has provided accommodation or convenience payments for associate companies, a separate listing of total payments for each associate company by subaccount should be provided. -------------------------------------------------------------------------------- ANALYSIS OF CONVENIENCE OR ACCOMMODATION PAYMENTS: TOTAL PAYMENTS -------- OES FUEL, INC. 312 OES FINANCE 147 OES VENTURES 44 TOLEDO EDISON COMPANY 473,645 WARRENTON RIVER TERMINAL 658 --------- SUB TOTAL $5,958,857 --------- GRAND TOTAL $8,164,761 ========= -------------------------------------------------------------------------------- 11 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE VI - FUEL STOCK EXPENSES UNDISTRIBUTED ----------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Report the amount of labor and expenses incurred with respect to fuel stock expenses during the year and indicate amount attributable to each associate company. Under the section headed "Summary" listed below give an overall report of the fuel functions performed by the service company. -------------------------------------------------------------------------------- DESCRIPTION LABOR EXPENSES TOTAL -------------------------------------------------------------------------------- ACCOUNT 152 - FUEL STOCK EXPENSES UNDISTRIBUTED NONE ----- ----- ------ TOTAL $ - $ - $ - ===== ===== ====== -------------------------------------------------------------------------------- SUMMARY: -------------------------------------------------------------------------------- 12 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- -------------------------------------------------------------------------------- SCHEDULE VII - STORES EXPENSE UNDISTRIBUTED ------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Report the amount of labor and expenses incurred with respect to stores expense during the year and indicate amount attributable to each associate company. -------------------------------------------------------------------------------- DESCRIPTION LABOR EXPENSES TOTAL -------------------------------------------------------------------------------- ACCOUNT 163 - STORES EXPENSE UNDISTRIBUTED NONE ----- ----- ----- TOTAL $ - $ - $ - ===== ===== ===== -------------------------------------------------------------------------------- 13 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE VIII ------------- MISCELLANEOUS CURRENT AND ACCRUED ASSETS ---------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group. -------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR -------------------------------------------------------------------------------- ACCOUNT 174 - MISCELLANEOUS CURRENT AND ACCRUED ASSETS NONE ------ ------ TOTAL $ - $ - ====== ====== -------------------------------------------------------------------------------- 14 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ------------------ -------------------------------------------------------------------------------- SCHEDULE IX - MISCELLANEOUS DEFERRED DEBITS -------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide detail of items in this account. Items less than $10,000 may be grouped by class showing the number of items in each class. -------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR -------------------------------------------------------------------------------- ACCOUNT 186 - MISCELLANEOUS DEFERRED DEBITS EXECUTIVE DEFERRED COMPENSATION PLAN $23,426 $23,337 QUALIFIED PENSION PLAN 9,942 9,645 OUTSIDE BILLING - 3,189 SUPPLEMENTAL EXECUTIVE RETIREMENT PROGRAM 2,494 1,835 RESTRICTED STOCK AWARDS 3,127 1,632 ACQUISITION COSTS - NEW COMPANIES 532 1,614 NUG RESTRUCTURE COSTS - 300 MISCELLANEOUS BILLING ADJUSTMENT - 971 INTERCOMPANY BALANCE ADJUSTMENTS - (12) DISTRIBUTED OVERHEADS 1,424 - OTHER DEFERRED DEBITS 1,027 - DEFERRED EXPENSES FROM SALE OF ASSETS 855 - NEW VENTURE DEVELOPMENT (388) - CONTRACT WORK & ENGINEERING 285 - MAINTENANCE ACTIVITIES & VEHICLES 206 - SYSTEM CAPACITY DESIGN 164 - MANAGEMENT ACTIVITIES 51 - TECHNICAL SUPPORT 48 - COMMUNICATION SERVICES 13 - OTHER (9 under $10,000) 38 16 ------- ------ TOTAL $43,244 $42,527 ======= ====== -------------------------------------------------------------------------------- 15 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE X ---------- RESEARCH, DEVELOPMENT OR DEMONSTRATION EXPENDITURES --------------------------------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a description of each material research, development, or demonstration project, which incurred costs by the service corporation during the year. -------------------------------------------------------------------------------- DESCRIPTION AMOUNT -------------------------------------------------------------------------------- ACCOUNT 188 - RESEARCH, DEVELOPMENT, OR DEMONSTRATION EXPENDITURES None ----- TOTAL $ - ===== -------------------------------------------------------------------------------- 16 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ----------------------------------------------------------------------------------------------------------------------------------- SCHEDULE XI - PROPRIETARY CAPITAL --------------------------------- ----------------------------------------------------------------------------------------------------------------------------------- ACCOUNT NUMBER NUMBER OF PAR OF STATED OUTSTANDING CLOSE OF PERIOD ACCOUNT NUMBER CLASS OF STOCK SHARES VALUE --------------------------------- AUTHORIZED PER SHARE NO. OF SHARES TOTAL AMOUNT ----------------------------------------------------------------------------------------------------------------------------------- 201 COMMON STOCK ISSUED 850 $ 0* 1 $ 1,000* ------ TOTAL $ 1,000* INSTRUCTIONS: Classify amounts in each account with brief explanation, disclosing the general nature of transactions which gave rise to the reported amounts. ----------------------------------------------------------------------------------------------------------------------------------- DESCRIPTION AMOUNT ----------------------------------------------------------------------------------------------------------------------------------- ACCOUNT 211 - PENSION PLAN MINIMUM LIABILITY RECONGNITION $ (58,668) EXECUTIVE DEFERRED COMPENSATION PLAN MINIMUM LIABILITY RECONGNITION (4,356) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN MINIMUM LIABILITY RECONGNITION (2,209) NET UNREALIZED GAIN/(LOSS) ON EMPLOYEE STOCK OWNERSHIP PLAN 2,390 NET UNREALIZED GAIN/(LOSS) ON EQUITY COMPENSATION PLAN (15,893) NET UNREALIZED GAIN/(LOSS) ON RABBI TRUST (34) ADDITIONAL INVESTMENT FROM FIRSTENERGY CORP. 50 ------- TOTAL $(78,720) ======= ACCOUNT 215 - APPROPRIATED RETAINED EARNINGS NONE INSTRUCTIONS: Give particulars concerning net income or (loss) during the year, distinguishing between compensation for the use of capital owed or net loss remaining from servicing nonassociates per the General Instructions of the Uniform System of Accounts. For dividends paid during the year in cash or otherwise, provide rate percentage, amount of dividend, date declared and date paid. ----------------------------------------------------------------------------------------------------------------------------------- BALANCE AT NET INCOME BALANCE AT D E S C R I P T I O N BEGINNING OR DIVIDENDS CLOSE OF OF YEAR (LOSS) PAID YEAR ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT 216 - UNAPPROPRIATED RETAINED EARNINGS $2,595 $ - $ - $2,595 ----- ----- ----- ----- TOTAL $2,595 $ - $ - $2,595 ===== ===== ====== ===== * In whole dollars. ------------------------------------------------------------------------------------------------------------------------------------ 17 ------------------------------------------------------------------------------------------------------------------------------------ ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ------------------------------------------------------------------------------------------------------------------------------------ SCHEDULE XII- LONG-TERM DEBT ---------------------------- ------------------------------------------------------------------------------------------------------------------------------------ INSTRUCTIONS: Advances from associate companies should be reported separately for advances on notes, and advances on open account. Names of associate companies from which advances were received shall be shown under the class and series of obligation column. For Account 224 - Other long term debt provide the name of creditor company or organization, terms of the obligation, date of maturity, interest rate, and the amount authorized and outstanding. ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------------ TERMS OF OBLIG DATE BALANCE AT BALANCE AT 1/ NAME OF CREDITOR CLASS & SERIES OF INTEREST AMOUNT BEGINNING - CLOSE OF OBLIGATION MATURITY RATE AUTHORIZED OF YEAR ADDITIONS DEDUCTIONS OF YEAR ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT 223 - ADVANCES FROM ASSOCIATE COMPANIES: JERSEY CENTRAL & LIGHT COMPANY 1,4638% - $19,579 - $19,579 METROPOLITAN EDISON COMPANY " - 9,892 - 9,892 OHIO EDISON COMPANY " - 5,404 - 5,404 PENNSYLVANIA ELECTRIC COMPANY " - 13,794 - 13,794 PENNSYLVANIA POWER COMPANY " - 658 - 658 THE CLEVELAND ELECTRIC ILLUMINATING COMPANY " - 5,450 - 5,450 THE TOLEDO EDISON COMPANY " - 1,671 - 1,671 ------ ------ TOTAL $56,448 $56,448 ====== ====== ----------------------------------------------------------------------------------------------------------------------------------- ACCOUNT 224 - OTHER LONG-TERM DEBT: NONE ----------------------------------------------------------------------------------------------------------------------------------- 1/ GIVE AN EXPLANATION OF DEDUCTIONS: NONE ----------------------------------------------------------------------------------------------------------------------------------- 18 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- --------------------------------------------------------------------------------------------------- SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES ----------------------------------------------- --------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group. --------------------------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR --------------------------------------------------------------------------------------------------- ACCOUNT 233 - NOTES PAYABLE TO ASSOCIATE COMPANIES AMERICAN TRANSMISSION SYSTEMS, INCORPORATED $ - $ 105,528 CETERIOR ENERGY SERVICES, INC. - 795 FELHC, INC. - 49 FIBER VENTURE EQUITY, INC. - 32,983 FIRSTENERGY CORP. 34,271 1,770,761 FIRSTENERGY NUCLEAR OPERATING CO. 8,650 53,954 FIRSTENERGY PROPERTIES, INC. 24,420 24,203 FIRSTENERGY VENTURES CORP. 21,428 - MARBEL ENERGY CORPORATION - 27 MYR GROUP, INC. - 2,965 OHIO EDISON COMPANY - 365,205 WARRENTON RIVER TERMINAL, INC. - 200 ------ --------- TOTAL $88,769 $2,356,670 ====== ========= --------------------------------------------------------------------------------------------------- ACCOUNT 234 - ACCOUNTS PAYABLE TO ASSOCIATE COMPANIES CENTERIOR FUNDING CORP. $ 571 $ - CETERIOR ENERGY SERVICE, INC. - 1,228 FELHC, INC. 73 - FIRSTENERGY - 547,970 FIRSTENERGY FACILITIES SERVICES GROUP, LLC 787 1,040 FIRSTENERGY PROPERTIES, INC. - 90 FIRSTENERGY TELECOMMUNICATIONS CORP. - 8 GPU DIVERSIFIED HOLDINGS, LLC - 638 GPU NUCLEAR, INC. - 6,408 GPU TELCOM SERVICES, INC. - 6,405 JERSEY CENTRAL POWER & LIGHT COMPANY - 19,840 METROPOLITAN EDISON COMPANY - 14,146 OHIO EDISON COMPANY 477,816 197,854 PENNSYLVANIA ELECTRIC COMPANY - 21,365 PENNSYLVANIA POWER COMPANY - 1,049 TOLEDO EDISON CAPITAL CORP. 26 - WARRENTON RIVER TERMINAL, LTD. - 66 ------- ------- TOTAL $479,273 $818,107 ======= ======= --------------------------------------------------------------------------------------------------- 18A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- --------------------------------------------------------------------------------------------------- SCHEDULE XIII - CURRENT AND ACCRUED LIABILITIES ----------------------------------------------- --------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide balance of notes and accounts payable to each associate company. Give description and amount of miscellaneous current and accrued liabilities. Items less than $10,000 may be grouped, showing the number of items in each group. --------------------------------------------------------------------------------------------------- BALANCE AT BALANCE AT DESCRIPTION BEGINNING CLOSE OF OF YEAR YEAR --------------------------------------------------------------------------------------------------- ACCOUNT 242 - MISCELLANEOUS CURRENT AND ACCRUED LIABILITIES ACCRUED VACATION $18,030 $29,594 SEVERANCE - 13,481 OFFICERS' DEFERRED COMPENSATION - 9,310 PAYROLL ACCRUAL - 8,457 EMPLOYEE HEALTH AND OTHER BENEFITS - 8,188 UNCLAIMED PAYROLL AND A/P PAYMENTS - 260 PAYROLL WITHHOLDING (189) (572) FIRSTENERGY STOCK OPTIONS - (215) WORKERS' COMPENSATION - 28 SICK LEAVE - (11) MSG CUSTOMER DEPOSITS 250 - OTHER (588) 43 ------ ------ TOTAL $17,503 $68,563 ====== ====== --------------------------------------------------------------------------------------------------- 19 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- -------------------------------------------------------------------------------- SCHEDULE XIV ------------ NOTES TO FINANCIAL STATEMENTS ----------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. -------------------------------------------------------------------------------- 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Organization ------------ FirstEnergy Service Company (the Company or FECO) is a wholly-owned subsidiary of FirstEnergy Corp.(FirstEnergy), a public utility holding company. Merger ------ On October 15, 2002, FirstEnergy filed with the Securities & Exchange Commission (SEC) requesting authorization to consolidate all common corporate services under FECO, to occur not later than June 1, 2003. On June 1, 2003, GPU Service, Inc. (GPUS) merged into FECO. Personnel of GPUS who provided corporate services to associate companies were transferred to and became employees of FECO. Certain employees who provided services only to one Utility Subsidiary were transferred from GPUS to the appropriate Utility Subsidiary. Regulation and Basis of Accounting ---------------------------------- As a subsidiary of FirstEnergy Corp., FECO is subject to regulation by the SEC under the Public Utility Holding Company Act of 1935 (1935 Act). The Company follows the Uniform System of Accounts for Mutual and Subsidiary Service Companies prescribed by the SEC as amended effective January 1, 1980. The Company has no earnings since it primarily renders services at cost to its parent company, FirstEnergy Corp. and other affiliates. Use of Estimates ---------------- The financial statements are prepared in conformity with accounting principles generally accepted in the United States (GAAP) which requires management to make periodic estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. 19A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ---------------------------------------------------------------------------- SCHEDULE XIV ------------ NOTES TO FINANCIAL STATEMENTS ------------------------------ -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. -------------------------------------------------------------------------------- Operating Revenues and Expenses ------------------------------- Services rendered to both affiliated and unaffiliated companies are provided at cost. The charges for services include no compensation for the use of equity capital. The cost of services are determined on a direct charge basis to the extent practicable and where not practicable, on a reasonable basis of allocation for indirect costs. Income Taxes ------------ The Company is included in the consolidated federal income tax return with FirstEnergy Corp. and its subsidiaries. The Company records income taxes in accordance with the liability method of accounting. Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for tax purposes. Investment tax credits, which were deferred when utilized, are being amortized over the recovery period of the related property. Deferred income tax liabilities related to tax and accounting basis differences and tax credit carry-forward items are recognized at the statutory income tax rates in effect when the liabilities are expected to be paid. Property, Equipment and Depreciation ------------------------------------ Prop Property and equipment are recorded at cost. Depreciation is provided on a straight-line basis at various rates over the estimated lives of property included in plant in service (ranging from 2.6% to 3.0%). 2. SERVICE AGREEMENT The Company has entered into agreements under which it renders services at cost to FirstEnergy Corp. and its subsidiaries. The Company's services include general executive, administrative services, business development, call center, claims, communications, controllers, corporate and shareholder services, corporate affairs and community involvement, credit management, energy delivery and customer service, economic development, enterprise risk management, governmental affairs, human resources, industrial relations, information services, insurance services, internal audit, investment management, investor relations, legal, performance planning, rates and regulatory affairs, real estate, supply chain, transmission & distribution technical services, treasury and workforce development. 19B ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- -------------------------------------------------------------------------------- SCHEDULE XIV ------------ NOTES TO FINANCIAL STATEMENTS ----------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. -------------------------------------------------------------------------------- 3. PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS The FirstEnergy System companies, including FECO, participate in a noncontributory defined benefit pension plan that covers substantially all of its employees. The trusteed plans provide defined benefits based on years of service and compensation levels. FirstEnergy provides a minimum amount of noncontributory life insurance to retired employees in addition to optional contributory insurance. Health care benefits, which include certain employee contributions, deductibles and copayments, are also available to retired employees, their dependents and under certain circumstances, their survivors. The Company recognizes the expected cost of providing other postretirement benefits to employees and their beneficiaries and covered dependents from the time employees are hired until they become eligible to receive those benefits. 4. NOTES RECEIVABLE/NOTES PAYABLE FECO administers the FirstEnergy Utility and Nonutility Money Pool. The money pool is reported on FECO with a corresponding intercompany receivable/payable to the appropriate company. The Money Pool balance on FECO at any point in time primarily represents timing differences between the disbursement of funds from the money pool and the funds clearing the bank. An adjustment is not made to the appropriate company until the funds have cleared. Under the Utility Money Pool agreement, short-term funds are available from the following sources for short-term loans to the Utility Subsidiaries from time to time: (1)surplus funds in the treasuries of the Utility Money Pool participants other than FirstEnergy; (2)surplus funds in the treasury of FirstEnergy; and (3)proceeds from bank borrowings by Utility Money Pool participants the Utility Subsidiaries for loan to the Utility Money Pool. Utility Money Pool participants that borrow would borrow pro rata from each company that lends, in the proportion that the total amount loaned by each such lending company bears to the total amount then loaned through the Utility Money Pool. The Nonutility Money Pool is operated on the same terms and conditions as the Utility Money Pool, except that FirstEnergy funds made available to the two pools are made available to the Utility Money Pool first and thereafter to the Nonutility Money Pool. The interest rate charged for the Utility Money Pool and the Nonutility Money Pool at December 31, 2003 were 1.6529% and 1.44162%, respectively. Rates are calculated as outlined in the June 30, 2003 FirstEnergy Corp. order on intrasystem financing and related transactions. Loan balances under the Money Pool agreement as of December 31, 2003 are as follows (dollars in thousands): 19C ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- -------------------------------------------------------------------------------- SCHEDULE XIV ------------ NOTES TO FINANCIAL STATEMENTS ----------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the financial statements or any account thereof. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. -------------------------------------------------------------------------------- Note Receivable/ (Notes Payable) ---------------- FIRSTENERGY CORP. $(1,770,761) FIRSTENERGY SOLUTIONS CORP. 427,977 FIRSTENERGY GENERATION CORP. 627,482 FIRSTENERGY NUCLEAR OPERATING COMPANY (53,954) GPU NUCLEAR, INC. 2,863 AMERICAN TRANSMISSION SYSTEMS. INC. (105,528) FIBER VENTURE EQUITY, INC. (32,983) FIRSTENERGY TELECOMMUNICATIONS CORP. 1,090 CENTERIOR ENERGY SERVICES, INC. (795) WARRENTOWN RIVER TERMINAL, LTD. (200) FIRSTENERGY FACILITIES SERVICE GROUP LLC 11,655 FELHC, INC. (49) GPU TELECOM SERVICES, INC. 41,161 MARBEL ENERGY CORPORATION (27) GPU CAPITAL, INC. 852,314 MYR GROUP, INC. (2,965) THE CLEVELAND ELECTRIC ILLUMINATING CO. 169,079 JERSEY CENTRAL POWER & LIGHT COMPANY 230,985 METROPOLITAN EDISON COMPANY 54,868 OHIO EDISON COMPANY (365,205) PENNSYLVANIA ELECTRIC COMPANY 78,510 FIRSTENERGY VENTURES CORP 6,897 FIRSTENERGY PROPERTIES, INC. (24,203) PENNSYLVANIA POWER COMPANY 11,334 THE TOLEDO EDISON COMPANY 285,918 ---------- TOTAL $ 445,463 ========== -------------------------------------------------------------------------------- 20 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE XV ----------- STATEMENT OF INCOME ------------------- -------------------------------------------------------------------------------- ACCOUNT DESCRIPTION CURRENT YEAR PRIOR YEAR -------------------------------------------------------------------------------- INCOME ------ 457 Services rendered to associate companies $491,591 $665,800 458 Services rendered to nonassociate companies - - 421 Miscellaneous income or loss 3,955 1,942 ------- -------- Total Income $495,546 $667,742 ------- ------- EXPENSE ------ 920 Salaries and wages 134,851 128,585 921 Office supplies and expenses 85,546 240,178 922 Administrative expense transferred - credit - - 923 Outside services employed 63,331 32,106 924 Property insurance 4,133 408 925 Injuries and damages 4,493 2,043 926 Employee pensions and benefits 104,703 178,371 928 Regulatory commission expense 755 2,728 930.1 General advertising expenses 10,049 1,634 930.2 Miscellaneous general expenses 13,180 13,193 931 Rents 9,064 8,801 932 Maintenance of structures and equipment 19,203 - 403 Depreciation and amortization expense 37,570 34,154 408 Taxes other than income taxes 14,660 11,370 409 Income taxes (25,125) (3,726) 410 Provision for deferred income taxes 23,011 (2,402) 411 Provision for deferred income taxes - credit (2,475) - 411.5 Investment tax credit - - 426.1 Donations 2,932 2,627 426.5 Other deductions (6,698) 9,862 427 Interest on long-term debt 1,447 2,783 430 Interest on debt to associate companies 1,215 2,391 431 Other interest expense (299) 2,636 -------- ------- Total Expense $495,546 $667,742 ------- ------- Net Income or (Loss) $ - $ - ======= ======= -------------------------------------------------------------------------------- 21 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- -------------------------------------------------------------------------------------------------------------- ANALYSIS OF BILLING ------------------- ASSOCIATE COMPANIES ACCOUNT 457 -------------------------------------------------------------------------------------------------------------- DIRECT* INDIRECT* COMPENSATION TOTAL COSTS COSTS FOR USE AMOUNT NAME OF ASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL BILLED ------- ------- ---------- 457-1 457-2 457-3 -------------------------------------------------------------------------------------------------------------- ADVANCED TECHNOLOGIES DEVELOPMENT CORP. $ 693 $ 331 $ - $ 1,024 AMERICAN TRANSMISSION SYSTEMS, INC. 3,444 18,519 - 21,963 CENTERIOR ENERGY SERVICES, INC. 5 - - 5 CLEVELAND ELECTRIC ILLUMINATING COMPANY (24) 58,480 - 58,456 FELHC, INC. 1 - - 1 FIBER VENTURE EQUITY, INC. 7 25 - 32 FIRST COMMUNICATIONS, LLC 31 - - 31 FIRSTENERGY CORP. 5,664 21,709 - 27,373 FIRSTENERGY FACILITIES SERVICES GROUP, LLC (59) 557 - 498 FIRSTENERGY GENERATION CORP. 4,198 21,998 - 26,196 FIRSTENERGY NUCLEAR OPERATING CO. 9,507 22,566 - 32,073 FIRSTENERGY PROPERTIES, INC. 77 339 - 416 FIRSTENERGY SOLUTIONS CORP. 5,394 11,657 - 17,051 FIRSTENERGY TELECOMMUNICATIONS CORP. 169 188 - 357 FIRSTENERGY VENTURES CORP. (5) 154 - 149 GPU CAPITAL, INC. 1,038 534 - 1,572 GPU DIVERSIFIED HOLDINGS, LLC 10 12 - 22 GPU POWER, INC. 523 210 - 733 GPU NUCLEAR, INC. 8 - - 8 GPU SERVICE, INC. - 31,906 - 31,906 GPU TELCOM SERVICES, INC. 1,316 1,412 - 2,728 JERSEY CENTRAL POWER & LIGHT COMPANY 15,605 47,455 - 63,060 MARBEL ENERGY CORP. 33 294 - 327 METROPOLITAN EDISON COMPANY 7,371 23,328 - 30,699 MYR GROUP, INC. 6 13 - 19 OHIO EDISON COMPANY 2,026 93,620 - 95,646 PENNSYLVANIA ELECTRIC COMPANY 6,880 26,757 - 33,637 PENNSYLVANIA POWER COMPANY 840 11,807 - 12,647 TOLEDO EDISON COMPANY 932 32,002 - 32,934 WARRENTON RIVER TERMINAL, LTD. 1 27 - 28 0 ------ ------- ---- ------- TOTAL $65,691 $425,900 $ - $491,591 ====== ======= ==== ======= * The accounting system utilized prior to the implementation of SAP on June 1, 2003, did not have the capability to capture direct and indirect charging. Therefore, the split between direct and indirect may not reflect actual results. -------------------------------------------------------------------------------------------------------------- 22 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ---------------------------------------------------------------------------------------------------------------------- ANALYSIS OF BILLING ------------------- NONASSOCIATE COMPANIES ACCOUNT 458 -------------------------------------------------------------------------------------------------------------------------- DIRECT INDIRECT COMPENSATION EXCESS COSTS COSTS FOR USE OR NAME OF NONASSOCIATE COMPANY CHARGED CHARGED OF CAPITAL DEFICIENCY TOTAL ------- ------- ---------- TOTAL --------- AMOUNT 458-1 458-2 458-3 COST 458-4 BILLED -------------------------------------------------------------------------------------------------------------------------- NONE ----- --- --- ----- ----- ----- TOTAL $ - $ - $ - $ - $ - $ - = ===== === === ===== ===== ===== -------------------------------------------------------------------------------------------------------------------------- INSTRUCTION: Provide a brief description of the services rendered to each nonassociated company: N/A -------------------------------------------------------------------------------------------------------------------------- 23 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ---------------------------------------------------------------------------------------------------------------------------- SCHEDULE XVI ------------ ANALYSIS OF CHARGES FOR SERVICE ------------------------------- ASSOCIATE AND NONASSOCIATE COMPANIES ------------------------------------ ---------------------------------------------------------------------------------------------------------------------------- ASSOCIATE COMPANY CHARGES NONASSOCIATE COMPANY CHARGES ------------------------- ---------------------------- DIRECT INDIRECT DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL COST COST TOTAL ---------------------------------------------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $ 30,930 $103,921 $134,851 - - - 921 OFFICE SUPPLIES & EXPENSES 22,402 63,144 85,546 - - - 922 ADMINISTRATIVE EXPENSE TRANSFERRED - - - - - - CREDIT 923 OUTSIDE SERVICES 8,877 54,454 63,331 - - - 924 PROPERTY INSURANCE - 4,133 4,133 - - - 925 INJURIES AND DAMAGES - 4,493 4,493 - - - 926 EMPLOYEE PENSIONS AND BENEFITS 31 104,672 104,703 - - - 928 REGULATORY COMMISSION EXPENSE 36 719 755 - - - 930.1 GENERAL ADVERTISING EXPENSES 269 9,780 10,049 - - - 930.2 MISCELLANEOUS GENERAL EXPENSES 1,828 11,352 13,180 - - - 931 RENTS 227 8,837 9,064 - - - 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 1,852 17,351 19,203 - - - 403 DEPRECIATION AND AMORTIZATION EXPENSE 3 37,567 37,570 - - - 408 TAXES OTHER THAN INCOME TAXES 1 14,659 14,660 - - - 409 INCOME TAXES - (25,125) (25,125) - - - 410 PROVISION FOR DEFERRED INCOME TAXES - 23,011 23,011 - - - 411 PROVISION FOR DEFERRED INCOME TAXES - (2,475) (2,475) - - - CREDIT 411.5 INVESTMENT TAX CREDIT - - - - - - 426.1 DONATIONS 2 2,930 2,932 - - - 426.5 OTHER DEDUCTIONS - (6,698) (6,698) - - - 427 INTEREST ON LONG-TERM DEBT - 1,447 1,447 - - - 431 OTHER INTEREST EXPENSE - (299) (299) - - - ---------------------------------------------------------------------------------------------------------------------------- INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ---------------------------------------------------------------------------------------------------------------------------- TOTAL EXPENSES 66,458 427,873 494,331 - - - ------------------------------------------------------------------- COMPENSATION FOR USE OF EQUITY CAPITAL - - - - - - ------------------------------------------------------------------- 430 INTEREST ON DEBT TO ASSOC. COMPANIES - 1,215 1,215 - - - ------------------------------------------------------------------- TOTAL COST OF SERVICE $ 66,458 $429,088 $495,546 - - - =================================================================== TOTAL CHARGES FOR SERVICE ------------------------- DIRECT INDIRECT DESCRIPTION OF ITEMS COST COST TOTAL ---------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $ 30,930 $103,921 $134,851 921 OFFICE SUPPLIES & EXPENSES 22,402 63,144 85,546 922 ADMINISTRATIVE EXPENSE TRANSFERRED - - - CREDIT 923 OUTSIDE SERVICES 8,877 54,454 63,331 924 PROPERTY INSURANCE - 4,133 4,133 925 INJURIES AND DAMAGES - 4,493 4,493 926 EMPLOYEE PENSIONS AND BENEFITS 31 104,672 104,703 928 REGULATORY COMMISSION EXPENSE 36 719 755 930.1 GENERAL ADVERTISING EXPENSES 269 9,780 10,049 930.2 MISCELLANEOUS GENERAL EXPENSES 1,828 11,352 13,180 931 RENTS 227 8,837 9,064 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 1,852 17,351 19,203 403 DEPRECIATION AND AMORTIZATION EXPENSE 3 37,567 37,570 408 TAXES OTHER THAN INCOME TAXES 1 14,659 14,660 409 INCOME TAXES - (25,125) (25,125) 410 PROVISION FOR DEFERRED INCOME TAXES - 23,011 23,011 411 PROVISION FOR DEFERRED INCOME TAXES - - (2,475) (2,475) CREDIT 411.5 INVESTMENT TAX CREDIT - - - 426.1 DONATIONS 2 2,930 2,932 426.5 OTHER DEDUCTIONS - (6,698) (6,698) 427 INTEREST ON LONG-TERM DEBT - 1,447 1,447 431 OTHER INTEREST EXPENSE - (299) (299) ---------------------------------------------------------------------------------------- INSTRUCTION: Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of billing schedules. ---------------------------------------------------------------------------------------- TOTAL EXPENSES 66,458 427,873 494,331 ------------------------------ COMPENSATION FOR USE OF EQUITY CAPITAL - - - ------------------------------ 430 INTEREST ON DEBT TO ASSOC. COMPANIES - 1,215 1,215 ------------------------------ TOTAL COST OF SERVICE $ 66,458 $429,088 $495,546 ============================== 24 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ----------------------------------------------------------------------------------------------------------------------------------- SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION ----------------------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION --------------------------------------------------------------------- ENERGY TOTAL PRESIDENT DELIVERY & BUSINESS DESCRIPTION OF ITEMS AMOUNT CEO & COO CUST. SERVICE DEVELOPMENT ----------------------------------------------------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $ 134,851 $ 1,575 $ 233 $ 36,063 $1,061 921 OFFICE SUPPLIES AND EXPENSES 85,546 1,086 332 15,480 215 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 63,331 1,863 758 19,070 221 924 PROPERTY INSURANCE 4,133 925 INJURIES AND DAMAGES 4,493 1 926 EMPLOYEE PENSIONS AND BENEFITS 104,703 7 928 REGULATORY COMMISSION EXPENSE 755 439 930.1 GENERAL ADVERTISING EXPENSES 10,049 254 930.2 MISCELLANEOUS GENERAL EXPENSES 13,180 2 68 576 2 931 RENTS 9,064 (1) (1) 55 (2) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 19,203 52 403 DEPRECIATION AND AMORTIZATION EXPENSE 37,570 408 TAXES OTHER THAN INCOME TAXES 14,660 409 INCOME TAXES (25,125) 410 PROVISION FOR DEFERRED INCOME TAXES 23,011 411 PROVISION FOR DEFERRED INCOME TAXES - (2,475) CREDIT 411.5 INVESTMENT TAX CREDIT - 426.1 DONATIONS 2,932 8 426.5 OTHER DEDUCTIONS (6,698) 21 37 3 427 INTEREST ON LONG-TERM DEBT 1,447 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 1,215 431 OTHER INTEREST EXPENSE (299) INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) --------------------------------------------------------------------- TOTAL EXPENSES $ 495,546 $ 4,546 $ 1,390 $ 72,042 $1,500 ===================================================================== 25 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ------------------------------------------------------------------------------------------------------------------------------------ SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION ---------------------------------------------------------------------- FEDERAL STATE TECHNOLOGY & GOVERNMENT GOVERNMENT SUPPORT INFORMATION SUPPLY DESCRIPTION OF ITEMS AFFAIRS AFFAIRS SERVICES TECHNOLOGY CHAIN ------------------------------------------------------------------------------------------------------------------------------------ 920 SALARIES AND WAGES $ 230 $ 317 $ 392 $ 37,512 $10,768 921 OFFICE SUPPLIES AND EXPENSES 374 242 1,169 43,972 2,955 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 896 1,050 8,107 1,361 924 PROPERTY INSURANCE 925 INJURIES AND DAMAGES 926 EMPLOYEE PENSIONS AND BENEFITS 193 9 928 REGULATORY COMMISSION EXPENSE 21 930.1 GENERAL ADVERTISING EXPENSES 3 15 930.2 MISCELLANEOUS GENERAL EXPENSES 1 8 62 200 31 931 RENTS (1) 57 (11) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 19,137 403 DEPRECIATION AND AMORTIZATION EXPENSE 408 TAXES OTHER THAN INCOME TAXES 409 INCOME TAXES 410 PROVISION FOR DEFERRED INCOME TAXES 411 PROVISION FOR DEFERRED INCOME TAXES - CREDIT 411.5 INVESTMENT TAX CREDIT 426.1 DONATIONS 426.5 OTHER DEDUCTIONS 390 306 1 1 427 INTEREST ON LONG-TERM DEBT 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 431 OTHER INTEREST EXPENSE INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) -------------------------------------------------------------------- TOTAL EXPENSES $ 1,893 $ 1,938 $ 1,623 $ 109,200 $15,114 ==================================================================== 25A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ----------------------------------------------------------------------------------------------------------------------------------- SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION ----------------------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION --------------------------------------------------------------------- ADMIN SERVICES FIRSTENERGY FIRSTENERGY /CORPORATE DESCRIPTION OF ITEMS TECHNOLOGIES TELCOM LEGAL /REAL ESTATE CLAIMS ----------------------------------------------------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $1,222 $ 1,778 $ 2,310 $ 3,059 $ 369 921 OFFICE SUPPLIES AND EXPENSES 4,607 184 940 1,204 200 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 2,391 84 14,594 3,359 26 924 PROPERTY INSURANCE 925 INJURIES AND DAMAGES 316 926 EMPLOYEE PENSIONS AND BENEFITS 21 928 REGULATORY COMMISSION EXPENSE 930.1 GENERAL ADVERTISING EXPENSES (104) 930.2 MISCELLANEOUS GENERAL EXPENSES 136 3 56 1,457 216 931 RENTS (1) 1 (7) 5,083 (2) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 11 403 DEPRECIATION AND AMORTIZATION EXPENSE 408 TAXES OTHER THAN INCOME TAXES 409 INCOME TAXES 410 PROVISION FOR DEFERRED INCOME TAXES 411 PROVISION FOR DEFERRED INCOME TAXES - CREDIT 411.5 INVESTMENT TAX CREDIT 426.1 DONATIONS 426.5 OTHER DEDUCTIONS 1 8 427 INTEREST ON LONG-TERM DEBT 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 431 OTHER INTEREST EXPENSE INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) ----------------------------------------------------------------- TOTAL EXPENSES $8,252 $ 2,050 $ 18,217 $ 14,194 $ 809 ================================================================= 25B ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ----------------------------------------------------------------------------------------------------------------------------------- SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION -------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION --------------------------------------------------------------------- FINANCE & CORPORATE INVESTOR DESCRIPTION OF ITEMS PLANNING CONTROLLER TREASURY RISK RELATIONS ----------------------------------------------------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $ 181 $ 7,413 $ 517 $ 440 $ 196 921 OFFICE SUPPLIES AND EXPENSES 1,183 3,809 346 29 91 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 1,186 4,086 24 231 104 924 PROPERTY INSURANCE 2,443 1,690 925 INJURIES AND DAMAGES 596 1,825 926 EMPLOYEE PENSIONS AND BENEFITS 1,997 928 REGULATORY COMMISSION EXPENSE 46 930.1 GENERAL ADVERTISING EXPENSES 930.2 MISCELLANEOUS GENERAL EXPENSES 2,904 57 2 931 RENTS (1) (11) (5) (3) (1) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 3 403 DEPRECIATION AND AMORTIZATION EXPENSE 37,570 408 TAXES OTHER THAN INCOME TAXES 14,660 409 INCOME TAXES (25,125) 410 PROVISION FOR DEFERRED INCOME TAXES 23,005 6 411 PROVISION FOR DEFERRED INCOME TAXES - (2,475) CREDIT 411.5 INVESTMENT TAX CREDIT 426.1 DONATIONS 426.5 OTHER DEDUCTIONS 65 427 INTEREST ON LONG-TERM DEBT 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 1,215 431 OTHER INTEREST EXPENSE (3,378) INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) ------------------------------------------------------------------ TOTAL EXPENSES $ 2,549 $ 68,823 $ 888 $ 4,269 $ 392 ================================================================== 25C ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------------------ SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION ------------------------------------------------------------------------------------------------------------------------------------ DEPARTMENT OR SERVICE FUNCTION --------------------------------------------------------------------- RATES & INTERNAL REGULATORY INVESTMENT PERFORMANCE ADMINISTRATIVE DESCRIPTION OF ITEMS AUDIT AFFAIRS MANAGEMENT PLANNING SERVICES ------------------------------------------------------------------------------------------------------------------------------------ 920 SALARIES AND WAGES $ 766 $ 1,539 $ 191 $ 186 $ 106 921 OFFICE SUPPLIES AND EXPENSES 80 87 (30) (5) 15 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 271 378 56 226 924 PROPERTY INSURANCE 925 INJURIES AND DAMAGES 926 EMPLOYEE PENSIONS AND BENEFITS 928 REGULATORY COMMISSION EXPENSE 930.1 GENERAL ADVERTISING EXPENSES 930.2 MISCELLANEOUS GENERAL EXPENSES 1 2 1 3 931 RENTS (1) (5) (1) (1) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 403 DEPRECIATION AND AMORTIZATION EXPENSE 408 TAXES OTHER THAN INCOME TAXES 409 INCOME TAXES 410 PROVISION FOR DEFERRED INCOME TAXES 411 PROVISION FOR DEFERRED INCOME TAXES - CREDIT 411.5 INVESTMENT TAX CREDIT 426.1 DONATIONS 426.5 OTHER DEDUCTIONS 427 INTEREST ON LONG-TERM DEBT 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 431 OTHER INTEREST EXPENSE INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) --------------------------------------------------------------------- TOTAL EXPENSES $ 1,117 $ 2,001 $ 217 $ 406 $ 124 ===================================================================== 25D ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ----------------------------------------------------------------------------------------------------------------------------------- SCHEDULE XVII ------------- SCHEDULE OF EXPENSE DISTRIBITION BY DEPARTMENT OR SERVICE FUNCTION ----------------------------------------------------------------------------------------------------------------------------------- DEPARTMENT OR SERVICE FUNCTION --------------------------------------------------- CORP. AFFAIRS & COMMUNITY HUMAN DESCRIPTION OF ITEMS INVOLVEMENT RESOURCES COMMUNICATION ----------------------------------------------------------------------------------------------------------------------------------- 920 SALARIES AND WAGES $ 233 $ 24,824 $ 1,370 921 OFFICE SUPPLIES AND EXPENSES 31 6,654 296 922 ADMINISTRATIVE EXPENSE TRANSFERRED - CREDIT 923 OUTSIDE SERVICES 2,983 6 924 PROPERTY INSURANCE 925 INJURIES AND DAMAGES 1,755 926 EMPLOYEE PENSIONS AND BENEFITS 102,476 928 REGULATORY COMMISSION EXPENSE 249 930.1 GENERAL ADVERTISING EXPENSES 3,106 6,775 930.2 MISCELLANEOUS GENERAL EXPENSES 366 7,024 2 931 RENTS (1) 3,929 (5) 932 MAINTENANCE OF STRUCTURES AND EQUIPMENT 403 DEPRECIATION AND AMORTIZATION EXPENSE 408 TAXES OTHER THAN INCOME TAXES 409 INCOME TAXES 410 PROVISION FOR DEFERRED INCOME TAXES 411 PROVISION FOR DEFERRED INCOME TAXES - CREDIT 411.5 INVESTMENT TAX CREDIT 426.1 DONATIONS 1,847 1,077 426.5 OTHER DEDUCTIONS 229 (7,473) (287) 427 INTEREST ON LONG-TERM DEBT 1,447 430 INTEREST ON DEBT TO ASSOCIATE COMPANIES 431 OTHER INTEREST EXPENSE 3,079 INSTRUCTION: Indicate each department or service function. (See Instruction 01-3 General Structure of Account System: Uniform System Account) ------------------------------------------------ TOTAL EXPENSES $ 2,705 $ 151,130 $ 8,157 ================================================ ----------------------------------------------------------------------------------------------------------------------------------- 26 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- DEPARTMENTAL ANALYSIS OF SALARIES --------------------------------- ACCOUNT 920 ------------------------------------------------------------------------------------------------------------------------- DEPARTMENTAL SALARY EXPENSE ------------------------------------------------------ INCLUDED IN AMOUNTS BILLED TO NUMBER --------------------------------------- PERSONNEL TOTAL PARENT OTHER NON END OF NAME OF DEPARTMENT AMOUNT COMPANY ASSOCIATES ASSOCIATES YEAR ------------------------------------------------------------------------------------------------------------------------- CEO $ 1,575 $ 127 $ 1,448 - 3 President & COO 233 17 216 - 2 Energy Delivery & Customer 36,063 - 36,063 - 1,114 Service Business Development 1,061 567 494 - 20 Federal Governmental Affairs 230 217 13 - 5 State Government Affairs 317 317 - - 8 Technology Support Services 392 - 392 - 11 Information Technology 37,512 588 36,924 - 709 Supply Chain 10,768 1 10,767 - 156 FirstEnergy Technologies 1,222 3 1,219 - 22 FirstEnergy Telecom 1,778 - 1,778 - 24 Legal 2,310 96 2,214 - 28 Admin Services/Corp/Real Estate 3,059 500 2,559 - 145 Claims 369 9 360 - 13 Finance & Planning 181 13 168 - 10 Controller 7,413 536 6,877 - 124 Treasury 517 36 481 - 26 Corporate Risk 440 27 413 - 17 Investor Relations 196 196 - - 4 Internal Auditing 766 19 747 - 26 Rates & Regulatory Affairs 1,539 1 1,538 - 46 Investment Management 191 - 191 - 3 Performance Planning 186 14 172 - 7 Administrative Services 106 8 98 - 1 Corp. Affairs and Community 233 - 233 - 8 Involvement Human Resources 24,824 21 24,803 - 123 Communications 1,370 23 1,347 - 28 ------------------------------------------------------------------------------------------------------------------------- TOTAL $134,851 $3,336 $131,515 - 2,683 ======= ===== ======= ===== ------------------------------------------------------------------------------------------------------------------------- 27 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP -------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Legal ----- Akin Gump Strauss Hauer & Legal services related to August 14 N/A $3,773 Feld LLP Blackout, shareholder class action lawsuit, Midwest ISO-FERC Thelen Reid & Priest LLP Legal services related to JCP&L's Base N/A 2,379 Rate Case, disposition of ownership Interests in FUCO Porter Wright Morris & Legal services related to the New N/A 2,055 Arthur LLP Source Review Litigation Calfee, Halter & Griswold LLP Legal services related to various N/A 975 system wide issues Hunton & Williams Legal services related to NSR N/A 890 Litigation Ryan Russell Ogden & Legal services related to general N/A 844 Seltzer LLP regulatory matters Morgan Lewis & Bockius LLP Legal services related to Andrew N/A 843 Siemaszko v. FirstEnergy Nuclear Operating Company, nuclear insurance claims Jones Day Reavis & Pogue Legal services related system wide N/A 828 regulatory advice, EI UK Holdings, Inc. Midlands sale Roetzel & Andress Legal services related to various N/A 673 litigation's Lowenstein Sandler PC Legal services related to Muise & N/A 415 Tzannetakis v. JCP&L litigation 27A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP -------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Legal (continued) ----------------- Brouse McDowell Legal services related to FirstEnergy N/A $ 327 Solutions/Enron/GPU Energy Balch & Bingham LLP Legal services related to Standard N/A 319 Market Design, FERC's Transmission Pricing Policy Thompson Hine & Flory LLP Legal services related to Federal N/A 317 Appeals Protest, Sammis New Source Review Keefer Wood Allen & Rahal LLP Legal services related to Cleveland N/A 276 Electric Illuminating Company/Toledo Edison Company 1997 PURTA Tax Litigation Squire Sanders & Dempsey LLP Legal services related to Perry Plant N/A 212 Tax 1994-1996, Lakeshore 1997-1999 Real Prop. Kirkpatrick & Lockhart LLP Legal services related to Real Estate N/A 192 Tax Assessment Appeals Saul Ewing Legal services related to Rockchester N/A 129 Gas & Electric Genova Burns & Vernoia Legal services related General Labor & N/A 106 Employment Law Counsel Various Payees (Under $100,000) N/A (2,028) -------- Sub-total $ 13,525 -------- 27B ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP -------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services --------------------------- OSI Outsourcing Services, Inc. Services related to call center N/A $ 5,712 operations GE Energy Services Installation of GenGauge, Optifire and N/A 3,605 DataFuser at Sammis, Mansfield and Burger Plants. Services related to Outage Management, August 14 Blackout Deloitte Consulting Consulting services related to SAP N/A 3,028 Implementation project, Overhead Cost Analysis Project Adecco Employment Services Temporary staffing services N/A 1,921 Alstom EAI Corporation Professional services related to N/A 1,803 various IT projects SAP Public Services, Inc. Professional services related to N/A 1,735 various IT projects Hewitt Associates LLC Consulting services related to N/A 1,460 Strategic Benefits Redesign, Talent Management Project, Employee engagement, and Value Proposition Project McKinsey & Company Professional services related to the N/A 1,312 Continuous Improvement effort, Capital and OTL Cost Reduction Study Chris Talarico & Assoc.,Inc. Temporary staffing services N/A 1,196 Greater Cleveland Growth Assoc. Economic development program N/A 1,033 Computer Task Group, Inc. Provide IT contractors N/A 1,004 27C ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- Morgan Stanley & Company, Inc. Consulting services related to Project N/A $ 975 Gage Honeywell DMC Services, Inc. Provide customer support and energy N/A 915 efficiency services Bearingpoint Professional services related to IBPP N/A 909 Project. Pantellos Group Limited Provide supply chain services N/A 874 Career Connections IT contractors related to Customer N/A 784 Care Services Complete Personnel Logistics Temporary staffing services N/A 599 AON Consulting Consulting services related to Health N/A 542 & Welfare Benefit Program McManus and Miles Incorporated Advisory services related to N/A 534 application of FIN 46 Halls Exclusive Courier Service Courier services N/A 509 Complete Payroll Mgmt, Inc. Temporary staffing services N/A 467 John R Santee Telecommunication services in N/A 433 connection with data network services and voice network services Community Action Committee Services related to Low Income Usage N/A 429 Reduction Program 27D ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED -------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP -------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- EAM Associates, Inc. Provide home energy services N/A $ 408 Herman Miller Workplace Office furniture N/A 397 Resource Booth and Associates, Inc. Audit related to NJBPU Docket No. N/A 350 EX02120950 American Payment Systems, Inc. Payment services for remittance center N/A 347 Market Reach Strategies LLC Provide customized energy strategies N/A 340 Marston & Marston, Inc. Professional services related to N/A 338 Carbon Preliminary Evaluation Unisys Corporation IT services related to remittance N/A 316 center Thompson Electric, Inc. Provide electrical contracting N/A 311 services Sears Roebuck & Company Services related to Low Income Usage N/A 297 Reduction Program SBC Global Services, Inc. Advanced business telephone services N/A 281 Maxcom, Inc. Provide telecommunication services N/A 272 Sapphire Technologies Provide IT contractors N/A 266 27E ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- Arthur Andersen LLP Services related to OES Capital N/A $ 259 Ohio dealer in intangibles refund claims Twenty-First Century Provide high volume call answering N/A 235 services Allguard Security, Inc. Contract security guard services N/A 232 Roth Bros., Inc. HVAC service A 232 ECAR, Inc. Related to East Central Area N/A 226 Reliability Coordination Agreement RHI Management Resources Accounting and financial professionals N/A 221 temporary staffing services Dollar Energy Fund, Inc. Energy consulting services N/A 212 MRS-Energy LLC Provide customized energy strategies N/A 212 Environmental Conditioning HVAC services N/A 200 FTI Consulting, Inc. Professional services related to the N/A 182 USA et al v. Ohio Edison Company Gabel Associates Related to BPU investigation N/A 180 Allianceone Accounts receivable management services N/A 170 27F ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP ------------ "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- Equifax Credit info Services, Credit information services in N/A $ 166 Inc. connection with positive ID and information exchange regarding Revenue Operations Utility Collections LTD Collection services N/A 165 Davinci Systems Provide IT consulting services N/A 161 Precision Environmental Co. Provide engineering and environmental N/A 161 services South Central Community Services related to Low Income Usage N/A 143 Action Reduction Program Balch & Bingham LLP Professional services related to N/A 143 Federal Governmental Affairs Pricewaterhouse Coopers LLP Pension plan audit and Sarbanes-Oxley N/A 143 advisory services Conger & Elsea, Inc. Professional services related to N/A 141 August 14 Blackout 27G ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) -------------------------------------- KEMA Consulting Professional services related to N/A $ 139 August 14 Blackout and T&D technical consulting Holland & Knight LLP Professional services related to N/A 137 Federal Governmental Affairs Pure Energy Services related to Low Income Usage N/A 135 Reduction Program GE International Professional services related to N/A 134 August 14 Blackout Ohio Transformer Transformer oil N/A 132 processing/reconditioning Hewlett Packard Co. IT hardware/software N/A 130 Schaad Detective Agency, Inc. Contract security guard services N/A 129 Syntegra Maintenance services related to EMS N/A 127 System Heavyweights Incorporated Regulatory consulting services N/A 125 27H ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP -------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- Andalex, Inc. Telelanguage services N/A $ 124 Linarellis Village Center Services related to Low Income Usage N/A 119 Reduction Program Treasurer-State of New Jersey Administration related to the NJ Clean N/A 119 Energy Program Magrann Associates Energy consulting, engineering and N/A 119 other related services Harrons Home Center Services related to Low Income Usage N/A 117 Reduction Program Opex Corporation Provide mail automation services for N/A 117 remittance processing Comsys Information Technology IT consulting services N/A 117 Services Towers Perrin Consulting services related to N/A 114 executive compensation Tableland Services, Inc. Services related to Low Income Usage N/A 114 Reduction Program 27I ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ------------------------------------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ------------------------------------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ------------------------------------------------------------------------------------------------------------------------- RELATIONSHIP ------------- "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ------------------------------------------------------------------------------------------------------------------------- Other Professional Services (continued) --------------------------------------- Cashpoint Payment services for remittance center N/A $ 112 Granau Company, Inc. Provide facility services N/A 110 Ajilon Consulting LLC Provide IT contractors N/A 109 Jefferson Wells International, Consulting services related to Internal N/A 108 Inc. auditing function. J W Didado Electric, Inc. HVAC services N/A 108 Vocon Design, Inc. Facility planning services N/A 106 Seese Sveda Construction Co. General construction services N/A 105 Calfee Halter Professional services related to N/A 105 Federal Governmental Affairs Capital Public Affairs, Inc. Monitors and implements legislative N/A 105 and regulatory initiatives 27J ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ----------------------------------------------------------------------------------------------- OUTSIDE SERVICES EMPLOYED ------------------------- ACCOUNT 923 ----------------------------------------------------------------------------------------------- INSTRUCTIONS: Provide a breakdown by subaccount of outside services employed. If the aggregate amounts paid to any one payee and included within one subaccount is less than $100,000, only the aggregate number and amount of all such payments included within the subaccount need be shown. Provide a subtotal for each type of service. ----------------------------------------------------------------------------------------------- RELATIONSHIP ------------ "A"= ASSOCIATE FROM WHOM PURCHASED TYPE OF SERVICE/LARGEST INVOICE "NA"= NON AMOUNT ASSOCIATE ----------------------------------------------------------------------------------------------- Other Professional Services (continued) Sungard CSS Remote processing services N/A $ 101 Various Others (Under $100,000) 7,003 ------- Sub-total $49,806 ------ Grand Total $63,331 ====== ----------------------------------------------------------------------------------------------- 28 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- EMPLOYEE PENSIONS AND BENEFITS ------------------------------ ACCOUNT 926 ----------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of each pension plan and benefit program provided by the service company. Such listing should be limited to $25,000. -------------------------------------------------------------------------------- DESCRIPTION AMOUNT -------------------------------------------------------------------------------- ACCRUED VACATION $ 2,020 EDUCATIONAL ASSISTANCE 289 EMPLOYEE SAVINGS PLAN (1,903) EMPLOYEE STOCK OPTION PLAN 6,852 EXECUTIVE INCENTIVE COMPENSATION PLAN 2,039 LIFE INSURANCE 2,838 LONG-TERM DISABILITY 2,005 MEDICAL & DENTAL INSURANCE 50,454 PENSIONS 38,655 RELOCATION (1,843) SEVERANCE 2,161 OTHER BENEFITS 1,136 ------- TOTAL $104,703 ======= -------------------------------------------------------------------------------- 29 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- ADVERTISING GENERAL - AMERICAN PRINTING, INC. $ 194 GOODWILL, IMAGE, DIVERSIFIED MEDIA GROUP LLC 148 INSTITUTIONAL, INFOR- S GROUP, INC. 140 MATIONAL AND INSTRUC- THE PANNIER CORPORATION 89 TIONAL, YELLOW PAGES, PRODUCER'S ASSOCIATES, INC. 75 PROMOTIONAL TMP WORLDWIDE 73 CONSOLIDATED GRAPHICS GROUP, INC. 62 ARTISTS, INC. 55 COOK GRAPHIC CONSULTING 50 SMILEY HANCHULAK, INC. 44 BELAIRE PRODUCTS, INC. 41 PHILADELPHIA SIGN COMPANY 28 DAVIS PRINTING COMPANY 24 PRECISION PRINTING 20 COCHRAN PUBLIC RELATIONS 18 CAFE 16 PR NEWSWIRE 16 BALLY'S PARK PLACE CASINO & RESORT 16 AUSTIN PRINTING COMPANY, INC. 15 NORTHEAST PROJECTIONS, INC. 13 ALLIANCE COUNTRY CLUB 11 ROHRICH CORPORATION 10 READING PHILLIES BASEBALL CLUB 10 MENDIO PUBLISHING SERVICE 10 THE VETERAN JOURNAL INCORPORATED 10 STAR PRINTING COMPANY INC. 9 ANDERSON GRAPHICS INC. 8 SCHWELIK STUDIOS 7 JOE WILLIAMS COMMUNICATIONS, INC. 6 OFFICE BUILDING MAGAZINE 5 REPLAY NEWS 5 WJET-TV 5 MORRIS COUNTY CHAMBER OF COMMERCE 5 NATIONAL BLACK REVIEW INCORPORATED 5 29A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- ADVERTISING GENERAL CULVER COMPANY INCORPORATED 5 GOODWILL, IMAGE, HERSHEY ENTERTAINMENT & RESORT CO. 4 INSTITUTIONAL, INFOR- HALCYON BUSINESS PUBLICATION, INC. 4 MATIONAL AND INATRUC- TRAYNORKIRK AND COMPANY 4 TIONAL, YELLOW PAGES, TRADE COMMERCE 3 PROMOTIONAL (CONTINUED) PARKER & PARTNERS MARKETING RES, LLC 3 LOWRY LITHOGRAPH COMPANY 3 THE CENTER FOR GREAT EXPECTATIONS 3 NEW JERSEY COUNCIL ON THE ARTS 3 JERSEY BATTERED WOMEN'S SERVICE, INC. 3 ERIE PHILHARMONIC 3 Various payees under $3,000 40 DISPLAYS DOWNING ENTERPRISES, INC. 45 INDUSTRIAL VIDEO 3 NORTHEAST PROJECTIONS, INC. 3 Various payees under $3,000 9 PUBLIC RELATIONS-RADIO, YORK NEWSPAPER COMPANY N.I.E. 4 TV, VIDEO AND PRINT YORK NEWSPAPER COMPANY 25 WZOO-FM CLEAR CHANNEL 3 WZAK-FM RADIO 11 WYSE ADVERTISING INC. 6 WYFM CUMULUS BROADCASTING 7 WXKR CUMULUS BROADCASTING-TOLEDO 4 WWWM CUMULUS BROADCASTING-TOLEDO 7 WVNO 3 WVKS FM JACOR BROADCASTING TOLEDO 5 WTPA CUMULUS HARRISBURG 19 WTOL TV 10 WSPD CLEAR CHANNEL TOLEDO 4 WSOX-FM 7 WRVF FM 15 WRQN CUMULUS BROADCASTING-TOLEDO 6 29B -------------------------------------------------------------------------------- ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- PUBLIC RELATIONS - RADIO, WRFY-FM CLEAR CHANNEL 22 TV, VIDEO AND PRINT WQXK CUMULUS BROADCASTING 6 (CONTINUED) WQXA-FM CITADEL COMMUNICATIONS 4 WQXA FM-HOT 105.7 4 WQMX FM 8 WQAL-FM 13 WPRR RADIO 4 WOWQ-FM 3 WNWV RADIO 14 WNNK-FM CUMULUS 15 WNCX 13 WNCD 3 WMXY-FM 5 WMRN AM 4 WMJI-FM 16 WKYE FM 6 WKST 4 WKNR-AM RADIO 10 WKKO CUMULUS BROADCASTING-TOLEDO 11 WIOV-REGENT COMMUNICATIONS 6 WIOT FM 6 WILQ/BACKYARD BROADCASTING 4 WGAR RADIO FM 8 WEOL RADIO 5 WDOK 18 WCPZ FM - CLEAR CHANNEL 4 WAPS 91.3FM 5 WAKR - AM 3 VISIONARIES OF HUMANITY 7 VENANGO NEWPAPERS 9 TWO RIVER TIMES 4 TRIBUNE CHRONICLE 4 TOLEDO BLADE COMPANY 12 TMP WORLDWIDE 3 29C -------------------------------------------------------------------------------- ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ACCOUNT 930.1 -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- PUBLIC RELATIONS - RADIO TIMES AND NEWS PUBLISHING CO. 3 TV, VIDEO AND PRINT THE VINDICATOR 6 (CONTINUED) THE TRIBUNE-DEMOCRAT 9 THE TIMES 21 THE STAR-LEDGER 45 THE RECORDER PUBLISHING COMPANY, INC. 7 THE PATRIOT-NEWS 22 THE NETWORK OF CITY BUSINESS JOURNALS 6 THE MORNING JOURNAL *LORAIN 4 THE MERCURY 8 THE INDEPENDENT 3 THE EXPRESS-TIMES 3 THE CAUCUS EDUCATIONAL CORP. 5 TELEX COMMUNICATIONS, INC. 3 SUSQUEHANNA RADIO CORP. 16 SPRINGFIRLD NEWSPAPERS, INC. 5 SMART BUSINESS NETWORK 5 SHARON HERALD CO. 7 SALEM COMMUNICATIONS 7 REGENT BROADCASTING OF ERIE 9 RECORDER PUBLISHING CO, INC. 14 READING EAGLE COMPANY 17 PUBLIC OPINION 8 PROFESSIONAL RETAIL STORE MAINTENANCE 3 PRODUCERS ASSOCIATES 50 PRIMEDIA BUSINESS MAGAZINES & MEDIA 7 POSTIQUE/GRIOT 5 POCONO RECORD DIV OF OTTAWAY 8 PLAIN DEALER 40 PITTSBURGH POST GAZETTE 11 PIKE COUNTY DISPATCH, INC. 3 PETER LI EDUCATION GROUP 15 NORTH JERSEY MEDIA GROUP 21 29D -------------------------------------------------------------------------------- ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- -------------------------------------------------------------------------------- PUBLIC RELATIONS - RADIO, NJN PUBLISHING 8 TV, VIDEO AND PRINT NJN FOUNDATION 30 (CONTINUED) NEXTMEDIA GROUP, INC. 11 NEWSWATCH CLEVELAND, INC. 28 NEWSPAPER NETWORK OF CENTRAL OHIO 6 NEWS-HERALD 6 NEW JERSEY HERALD 9 NEW JERSEY BUSINESS & INDUSTRY ASSOC. 6 MORNING CALL 47 MIX 94.1 WHBC-FM 4 MEDIA-COMM, INC. 5 LIVE PUBLISHING CO 10 LEBHAR-FRIEDMAN, INC. 17 LEBANON DAILY NEWS 4 KALEIDOSCOPE MAGAZINE 3 JOURNAL PULICATIONS, INC. 5 JEFFERY P RENBARGER 5 JACOR/WTAM 7 IORIO BROADCASTING, INC. 3 INTELLIGENCER 17 HANOVER PULISHING COMPANY 9 H2N DESIGN 9 GROUP C COMMUNICATIONS, INC. 7 GREATER MEDIA NEWSPAPER 8 GANNETT NJ NEWSPAPER 40 FOREVER OF PA, INC. 25 ERIE TIMES NEWS 16 ERIE MUNICIPAL AIRPORT AUTHORITY 4 EASTON PUBLISHING COMPANY 29 EASTERN PENNSYLVANIA BUSINESS JOURNAL 4 DE WIT MEDIA GROUP, INC. 5 DAVIS PRINTING CO. 12 DAME BROADCASTING 4 DAILY RECORD, INC. 6 29E ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- PUBLIC RELATIONS - RADIO, DAILY NEWS 8 TV, VIDEO AND PRINT DAILY LOCAL NEWS 14 (CONTINUED) CUSTOM PUBLISHING GROUP, INC. 5 CREATIVE TECHNOLOGY 4 CRAIN COMMUNICATIONS, INC. 29 COURIER NEWS 18 CNHI 11 CLEAR CHANNEL COMMUNICATIONS 34 CLEAR CHANNEL BROADCASTING 23 CLEAR CHANNEL - WTAM 5 CHRONICLE-TELEGRAM NIE 3 BUSINESS NEWS PUBLISHING COMPANY II LLC 6 BURLINGTON COUNTY TIMES 15 BGA PROFESSIONAL SERVICES 16 BERGDORF COMPANY, INC. 28 BEAVER COUNTY TIMES 3 BAKER PUBLISHING, INC. 4 ALTOONA MIRROR 7 AKRON BUSINESS MAGAZINE 4 AKRON BEACON JOURNAL 16 1480 WHBC 4 #1 MEDIA 10 AMERICAN PRINTING, INC. 156 VARIOUS PAYEES UNDER $3,000 332 SPONSORSHIPS CLEVELAND BROWNS 1,572 CLEVELAND INDIANS BASEBALL 1,247 CLEVELAND CAVALIERS 997 AMERICAN BASEBALL COMPANY, LLC. 800 READING PHILLIES BASEBALL CLUB 260 PLAYHOUSE SQUARE FOUNDATION 132 BERKS ARTS COUNCIL 129 TEAM NEO 100 29F ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- SPONSORSHIPS MCS MARKETING, INC. 83 (CONTINUED) ROAD RUNNER AKRON MARATHON 80 AKRON CIVIC THEATRE 75 KENT STATE UNIVERSITY*ATHLETIC 28 FAYE DAMBROT FUND 20 AKRON AEROS 18 CLEVELAND STATE UNIVERSITY 14 KENT STATE UNIVERSITY 10 DAN HIPSHER 10 NEW JERSEY CARDINALS 8 THE UNIVERSITY OF TOLEDO 7 YOUNGSTOWN STATE UNIVERSITY 7 RESTAURANT ASSOCIATES 6 CURVE BASEBALL 5 TOLEDO STORM HOCKEY 4 ANC SPORTS ENTERPRISES 3 Various payees under $3,000 22 FEES AND EXPENSES OF WASHINGTON SQUARE FILMS 279 ADVERTISING AND RELATED IMR STRATEGIC MARKETING SERVICES 206 ACTIVITIES TRIAD RESEARCH GROUP 123 BOB GOLD ADVERTISING 96 WYSE ADVERTISING, INC. 68 ARTISTS, INC. 56 I M R, INC. 52 THE BOTTOMLINE INCORPORATED 55 SAWYER MILLER ADVERTISING 20 NJN FOUNDATION 20 STAR PRINTING CO., INC. 16 RICK ZAIDAN PHOTOGRAPHY 14 CREATIVE TECHNOLOGY 10 ROHRICH CORP. 10 EARWORKDS DIGITAL AUDIO, INC. 8 BACHLEDA ADVERTISING 3 29G ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- GENERAL ADVERTISING EXPENSES ---------------------------- ACCOUNT 930.1 -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.1, "General Advertising Expenses", classifying the items according to the nature of the advertising and as defined in the account definition. If a particular class includes an amount in excess of $3,000 applicable to a single payee, show separately the name of the payee and the aggregate amount applicable thereto. -------------------------------------------------------------------------------- DESCRIPTION NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- FEES AND EXPENSES OF S GROUP, INC. 3 ADVERTISING AND RELATED Various payees under $3,000 28 ACTIVITIES (CONTINUED) ------ TOTAL $10,049 ====== -------------------------------------------------------------------------------- 30 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- MISCELLANEOUS GENERAL EXPENSES ------------------------------ ACCOUNT 930.2 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 930.2, "Miscellaneous General Expenses", classifying such expenses according to their nature. Payments and expenses permitted by Section 321 (b) (2) of the Federal Election Campaign Act, as amended by Public Law 94-283 in 1976 (2 U.S.C.S. 441 (b) (2) shall be separately classified. -------------------------------------------------------------------------------- DESCRIPTION AMOUNT -------------------------------------------------------------------------------- DUES AND MEMBERSHIPS $6,983 DIRECTORS' FEES & EXPENSES 1,607 CUSTOMER NOTICES/COMMUNICATIONS 1,178 MAINTENANCE - LEASED STRUCTURES 644 TRUSTEE & TRANSFER AGENT FEES & EXPENSES 598 EMPLOYEE PROGRAMS/COMMUNICATIONS 572 MAINTENANCE - OWNED STRUCTURES 571 LICENSES, PERMITS & REGISTRATION 264 MAINTENANCE OF COMMUNICATION EQUIPMENT 246 ANNUAL REPORT 239 RESEARCH & EXPERIMENTAL WORK 88 LEGAL SETTLEMENT 79 CORPORATE IDENTIFICATION 55 LOCAL AREA DEVELOPMENT 41 MAINTENANCE OF OFFICE FURNITURE & EQUIPMENT 10 MAINTENANCE OF GENERAL EQUIPMENT 5 ------ TOTAL $13,180 ====== -------------------------------------------------------------------------------- 31 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- RENTS ----- ACCOUNT 931 ----------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 931, "Rents", classifying such expenses by major groupings of property, as defined in the account definition of the Uniform System of Accounts. -------------------------------------------------------------------------------- TYPE OF PROPERTY AMOUNT -------------------------------------------------------------------------------- BUILDINGS $8,469 PENNSYLVANIA WAREHOUSE 565 SERVICE BUILDINGS 30 ----- TOTAL $9,064 ===== -------------------------------------------------------------------------------- 32 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- TAXES OTHER THAN INCOME TAXES ----------------------------- ACCOUNT 408 ----------- -------------------------------------------------------------------------------- INSTRUCTION: Provide an analysis of Account 408, "Taxes Other Than Income Taxes". Separate the analysis into two groups: (1) other than U.S. Government taxes, and (2) U.S. Government taxes. Specify each of the various kinds of taxes and show the amounts thereof Provide a subtotal for each class of tax. -------------------------------------------------------------------------------- T Y P E O F T A X AMOUNT -------------------------------------------------------------------------------- (1) OTHER THAN U.S. GOVERNMENT TAXES -------------------------------- LOCAL REAL & PERSONAL PROPERTY $ 1,199 UNEMPLOYMENT INSURANCE - NEW JERSEY 85 - NEW YORK (1) - PENNSYLVANIA (8) - OHIO 41 SALES & USE - NEW JERSEY 5 - PENNSYLVANIA 12 - OHIO - FRANCHISE TAXES (1) PENNSYLVANIA CAPITAL STOCK 1 ------ SUB TOTAL 1,333 ----- (2) TAXES - U.S. GOVERNMENT ----------------------- FICA 13,243 FEDERAL UNEMPLOYMENT INSURANCE 84 ------ SUB TOTAL 13,327 ------ ------ TOTAL $14,660 ====== -------------------------------------------------------------------------------- 33 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- DONATIONS --------- ACCOUNT 426.1 ------------- -------------------------------------------------------------------------------- INSTRUCTION: Provide a listing of the amount included in Account 426.1, "Donations", classifying such expenses by its purpose. The aggregate number and amount of all items of less than $3,000 may be shown in lieu of details. -------------------------------------------------------------------------------- NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT -------------------------------------------------------------------------------- CLEVELAND HOUSING NETWORK, INC. COMMUNITY SERVICES $ 566 GROUND LEVEL SOLUTIONS, INC. COMMUNITY SERVICES 360 OHIO EDISON PROJECT REACH COMMUNITY SERVICES 226 ASHTABULA CNTY COMM. ACTION AGENCY COMMUNITY SERVICES 215 EAST AKRON NEIGHBORHOOD DEV. CORP. COMMUNITY SERVICES 192 YOUNGSTOWN AREA COMMUNITY COMMUNITY SERVICES 140 NEIGHBORHOOD HOUSING SERVICES COMMUNITY SERVICES 93 WSOS COMMUNITY ACTION COMMISSION COMMUNITY SERVICES 80 PP PROJECT REACH COMMUNITY SERVICES 80 NEIGHBORHOOD HOUSING SVCS*TOLEDO,OH COMMUNITY SERVICES 69 YOUNGSTOWN AREA COMMUNITY COMMUNITY SERVICES 60 CE CO-OP COMMUNITY SERVICES 56 THE SALVATION ARMY*NEW CASTLE COMMUNITY SERVICES 50 SALVATION ARMY*CLEVELAND,OH COMMUNITY SERVICES 44 TRUMBULL COMMUNITY ACTION PROGRAM COMMUNITY SERVICES 35 COMMUNITY ACTION COUNCIL-PORTAGE CO COMMUNITY SERVICES 34 SUMMIT COUNTY DEPARTMENT OF COMMUNITY SERVICES 33 MRM TOAP, INC. COMMUNITY SERVICES 32 CLINTON COUNTY COMMUNITY ACTION COMMUNITY SERVICES 31 LORAIN COUNTY COMM. ACTION AGENCY COMMUNITY SERVICES 29 REPROS COLOR COMMUNITY SERVICES 27 EFFECTIVE DIGITAL PRESENTATIONS COMMUNITY SERVICES 26 OHIO HEARTLAND COMM ACT.COMMISSION COMMUNITY SERVICES 25 THE SALVATION ARMY *PA COMMUNITY SERVICES 17 KALEIDOSCOPE MAGAZINE COMMUNITY SERVICES 15 MANSFIELD RICHLAND MORROW TOTAL COMMUNITY SERVICES 14 TE NEIGHBORS HELPING NEIGHBORS COMMUNITY SERVICES 13 EXECUTIVE LEADERSHIP COUNCIL COMMUNITY SERVICES 10 MORRISTOWN NEIGHBORHOOD HOUSE COMMUNITY SERVICES 10 NORTHWESTERN OHIO COMMUNITY ACTION COMMUNITY SERVICES 10 REBUILDING TOGETHER WITH CHRISTMAS COMMUNITY SERVICES 10 BOY SCOUTS OF AMERICA COMMUNITY SERVICES 9 COLUMBIANA COUNTY COMM ACT. AGENCY COMMUNITY SERVICES 8 THE PRESIDENT'S COUNCIL, LLC COMMUNITY SERVICES 8 SALVATION ARMY*TOLEDO, OH COMMUNITY SERVICES 7 CULVER COMPANY INCORPORATED COMMUNITY SERVICES 7 AKRON TOMORROW COMMUNITY SERVICES 6 NAACP COMMUNITY SERVICES 6 NEW JERSEY CONFERENCE OF MAYORS COMMUNITY SERVICES 6 PLAYHOUSE SQUARE FOUNDATION COMMUNITY SERVICES 6 THE WRITING TOOLBOX COMMUNITY SERVICES 6 AKRON GENERAL WOMEN'S BOARD COMMUNITY SERVICES 5 BIOTECHNOLOGY COUNCIL OF NJ, INC. COMMUNITY SERVICES 5 GREATER CINCINNATI CHAMBER OF COMMUNITY SERVICES 5 33A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- DONATIONS --------- ACCOUNT 426.1 ------------- -------------------------------------------------------------------------------- INSTRUCTION: Provide a listing of the amount included in Account 426.1, "Donations", classifying such expenses by its purpose. The aggregate number and amount of all items of less than $3,000 may be shown in lieu of details. -------------------------------------------------------------------------------- NAME OF RECIPIENT PURPOSE OF DONATION AMOUNT -------------------------------------------------------------------------------- JR ACHIEVEMENT OR BERKS COUNTY INC COMMUNITY SERVICES 5 NATIONAL FIRST LADIES' LIBRARY COMMUNITY SERVICES 5 READING BERKS EMERGENCY SHELTER COMMUNITY SERVICES 5 ROCK AND ROLL HALL OF FAME AND COMMUNITY SERVICES 5 URBAN LEAGUE OF GREATER CLEVELAND COMMUNITY SERVICES 5 DAVIS PRINTING COMPANY COMMUNITY SERVICES 5 AMERICAN PRINTING INCORPORATED COMMUNITY SERVICES 4 BPACF BLACK PROFESSIONAL ASSOC. COMMUNITY SERVICES 4 STAN HYWET HALL AND GARDENS COMMUNITY SERVICES 4 DIAMOND LITES LTD COMMUNITY SERVICES 4 MOORE SYNDICATION, INCORPORATED COMMUNITY SERVICES 3 AKRON SYMPHONY ORCHESTRA COMMUNITY SERVICES 3 CARON FOUNDATION COMMUNITY SERVICES 3 HUNTERDON ECONOMIC PARTNERSHIP COMMUNITY SERVICES 3 NATIONAL MULTIPLE SCLEROSIS SOC. COMMUNITY SERVICES 3 SALVATION ARMY COMMUNITY SERVICES 3 TOLEDO ZOO COMMUNITY SERVICES 3 TWENTY UNDER FORTY COMMUNITY SERVICES 3 UNITED BLACK FUND OF GRTR CLEVE COMMUNITY SERVICES 3 NORTHERN OH ITALIAN AMER FOUNDATION COMMUNITY SERVICES 3 Various Organizations Under $3,000 COMMUNITY SERVICES 94 UNIVERSITY OF AKRON EDUCATION 50 KUTZTOWN UNIVERSITY FOUNDATION EDUCATION 4 CUYAHOGA COMMUNITY COLLEGE EDUCATION 4 KENT STATE UNIVERSITY EDUCATION 3 Various Organizations Under $3,000 EDUCATION 15 Various Organizations Under $3,000 HEALTH SERVICES/HOSPITALS 2 ----- TOTAL $2,932 ===== -------------------------------------------------------------------------------- 34 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- OTHER DEDUCTIONS ---------------- ACCOUNT 426.5 ------------- -------------------------------------------------------------------------------- INSTRUCTIONS: Provide a listing of the amount included in Account 426.5, "Other Deductions", classifying such expenses according to their nature. -------------------------------------------------------------------------------- D E S C R I P T I O N NAME OF PAYEE AMOUNT -------------------------------------------------------------------------------- INSURANCE COMPANY-OWNED LIFE EMPLOYEE-RELATED EXPENSES $(8,092) LOBBYING EXPENSES PRIMARY EMPLOYEE WAGES 1,241 AND EXPENSES EMPLOYEE DUES & ASSESSMENTS EMPLOYEE-RELATED EXPENSES 97 MISCELLANEOUS VARIOUS 56 ------ TOTAL $(6,698) ====== -------------------------------------------------------------------------------- 35 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- -------------------------------------------------------------------------------- SCHEDULE XVIII -------------- NOTES TO STATEMENT OF INCOME ---------------------------- -------------------------------------------------------------------------------- INSTRUCTIONS: The space below is provided for important notes regarding the statement of income or any account thereof. Furnish particulars as to any significant increase in services rendered or expenses incurred during the year. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference. -------------------------------------------------------------------------------- See notes to Financial Statements on page 19. -------------------------------------------------------------------------------- 36 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ORGANIZATION CHART ------------------ |----------------------------------------------------------| | BOARD OF DIRECTORS | |----------------------------------------------------------| | CEO, FirstEnergy Service Company | ----------------------------------------------------------| | President & COO, FirstEnergy Service Company | |-------------------------------------------------------| | | Senior Vice President, Energy Delivery & | | | Customer Service | | |-------------------------------------------------| | | Vice President, Business Development | | |-------------------------------------------------| | | Vice President, Federal Governmental Affairs | | |-------------------------------------------------| | | Vice President, State Governmental Affairs | | |-------------------------------------------------| | | Senior Vice President, Technology & Support | | | Services | | |-------------------------------------------------| | | Vice President and Chief Information Officer | | |----------------------------------------------| | | Vice President & Chief Procurement Officer | | |----------------------------------------------| | | Director, FirstEnergy Technologies | | |----------------------------------------------| | | Director FirstEnergy Telecom | |-------------------------------------------------------| | Senior Vice President & General Counsel | |-------------------------------------------------------| | | Vice President, Admin Svcs/Corp/Real Estate | | |-------------------------------------------------| | | Director, Claims | |-------------------------------------------------------| | Senior Vice President & Chief Financial Officer | |-------------------------------------------------------| | | Vice President & Controller | | |-------------------------------------------------| | | Treasurer | | |-------------------------------------------------| | | Vice President, Corp. Risk & Chief Risk Officer | | |-------------------------------------------------| | | Vice President, Investor Relations | | |-------------------------------------------------| | | Director, Internal Auditing | | |-------------------------------------------------| | | Director, Rates & Regulatory Affairs | | |-------------------------------------------------| | | Director, Investment Management | | |-------------------------------------------------| | | Director, Performance Planning | |-------------------------------------------------------| | Senior Vice President, Administrative Services | |-------------------------------------------------------| | | Vice President, Corporate Affairs & Community | | | Involvement | | |-------------------------------------------------| | | Vice President, Human Resources | | |-------------------------------------------------| | | Vice President, Communications | |-------------------------------------------------------| -------------------------------------------------------------------------------- 37 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- METHODS OF ALLOCATION --------------------- -------------------------------------------------------------------------------- 1. Multiple Factor - All --------------------- A. FirstEnergy will bear 5% of these Indirect Allocations. B. A subsequent allocation step will then occur. Among the Utility Subsidiaries, allocations will be based upon the "Multiple Factor - Utility" method. Among the Non-Utility Subsidiaries, allocations will be based upon the "Multiple Factor - Non-Utility" method. 2. Multiple Factor - Utility ------------------------- Based on the sum of the weighted averages of the following factors: A. Gross transmission and/or distribution plant B. Operating and maintenance expense excluding purchase power and fuel costs C. Transmission and/or distribution revenues, excluding transactions with affiliates 3. Multiple Factor - Non-Utility ----------------------------- Based upon the total assets of each Non-Utility Subsidiary, including the generating assets under operating leases from the Utility Subsidiaries. 4. Multiple Factor - Utility and Non-Utility ----------------------------------------- A. First assigned a distribution ratio that is in proportion to the Indirect Costs based on FirstEnergy's equity investment in the respective groups. B. Among the Utility Subsidiaries, allocations will be based upon the "Multiple Factor - Utility" method. Among the Non-Utility Subsidiaries, allocations will be based upon the "Multiple Factor - Non-Utility" method. 5. Direct Charge Ratio ------------------- The ratio of direct charges for a particular product or service to an individual Subsidiary as a percentage of the total direct charges for a particular product or service to all Subsidiaries benefiting from such services. Indirect Costs are then allocated to each Subsidiary based on the calculated ratios. 6. Number of Customers Ratio ------------------------- Based on the number of Utility customers for the respective Utility Subsidiary receiving the product or service divided by the total number of Utility customers. 7. Number of Shopping Customers Ratio ---------------------------------- Based on the number of shopping customers for the respective Utility Subsidiary receiving the product or service divided by the total number of shopping customers. 37A ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- METHODS OF ALLOCATION --------------------- -------------------------------------------------------------------------------- 8. Number of Participating Employees - General -------------------------------------------- Based on the number of participating employees for the respective Subsidiary receiving the product or service divided by the total number of participating employees. 9. Number of Participating Employees - Utility and Non-Utility ------------------------------------------------------------ A. First assigned a distribution ratio that is in proportion to the Indirect Costs based on FirstEnergy's equity investment in the respective groups. B. Costs are further allocated by using the number of participating employees for the respective Subsidiary divided by the total number of participating FirstEnergy employees. 10. Gigabytes Used Ratio -------------------- Based on the number of gigabytes utilized by a Subsidiary receiving the product or service divided by the total number of gigabytes used by the FirstEnergy system companies applicable to that respective product or service. 11. Number of Computer Workstations Ratio ------------------------------------- Based on the number of computer workstations utilized by a Subsidiary receiving the product or service divided by the total number of computer workstations in use by the FirstEnergy system companies applicable to that respective product or service. 12. Number of Billing Inserts Ratio ------------------------------- Based on the number of billing inserts performed for a Subsidiary receiving the product or service divided by the total number of billing inserts performed for the FirstEnergy system companies applicable to that respective product or service. 13. Number of Invoices Ratio ------------------------ Based on the number of invoices processed for a Subsidiary receiving the product or service divided by the total number of invoices processed for the FirstEnergy system companies applicable to that respective product or service. 14. Number of Payments Ratio ------------------------ Based on the number of monthly payments processed for a Subsidiary divided by the total monthly number of payments processed for the FirstEnergy system companies applicable to that respective product or service. 37B ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- METHODS OF ALLOCATION --------------------- -------------------------------------------------------------------------------- 15. Daily Print Volume ------------------ Based on the average daily print volume performed for a Subsidiary receiving the service divided by the total average daily print volume performed for the entire FirstEnergy system. 16. Number of Intel Servers ----------------------- Bases on the number of Intel servers utilized by a Subsidiary receiving the product or service divided by the total number of Intel servers utilized by the FirstEnergy system. 17. Application Development Ratio ----------------------------- Based on the number of application development hours budgeted for a Subsidiary receiving the service divided by the total number of budgeted application development hours for the year. 18. Server Support Composite ------------------------ Based on the average ratio of unix gigabytes, SAP gigabytes and Intel number of servers for a Subsidiary receiving the service. -------------------------------------------------------------------------------- 38 ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- ANNUAL STATEMENT OF COMPENSATION FOR USE OF CAPITAL BILLED ----------------------------------------------------------- -------------------------------------------------------------------------------- NONE -------------------------------------------------------------------------------- ANNUAL REPORT OF FIRSTENERGY SERVICE COMPANY --------------------------- For the Year Ended December 31, 2003 ----------------- SIGNATURE CLAUSE Pursuant to the requirements of the Public Utility Holding Company Act of 1935 and the rules and regulations of the Securities and Exchange Commission issued thereunder, the undersigned Company has duly caused this report to be signed on its behalf by the undersigned officer thereunto duly authorized. FIRSTENERGY SERVICE COMPANY ----------------------------------------- (Name of Reporting Company) By: /s/ H. L. Wagner ----------------------------------------- (Signature of Signing Officer) H. L. Wagner, Vice President & Controller ----------------------------------------- (Printed Name and Title of Signing Officer) Date: May 3, 2004 -----------