PROGRAM: GLS758FP GULF POWER COMPANY PAGE 1 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 121 00100 NON-UTILITY PROPERTY BEG YR BL 14,945,617.09 CM 3,243.21 0.00 0.00 0.00 2,943.21 300.00 YTD 180,455.89 0.00 0.00 0.00 16,261.80 164,194.09 END BAL 15,126,072.98 121 00110 NON-UTILITY PROPERTY-ADDITIONS BEG YR BL 0.00 CM 3,243.21 0.00 0.00 0.00 0.00 3,243.21 YTD 14,482.80 0.00 0.00 0.00 0.00 14,482.80 END BAL 14,482.80 121 00130 NON-UTILITY PROPERTY-CLEARED BEG YR BL 0.00 CM -3,243.21 0.00 0.00 0.00 0.00 -3,243.21 YTD -14,482.80 0.00 0.00 0.00 0.00 -14,482.80 END BAL -14,482.80 TOTAL 121 00200 BEG YR BL 14,945,617.09 CM 3,243.21 0.00 0.00 0.00 2,943.21 300.00 YTD 180,455.89 0.00 0.00 0.00 16,261.80 164,194.09 END BAL 15,126,072.98 122 00101 NON-UTILITY PROPERTY RESERVE BEG YR BL -1,469,972.27 CM -30,190.12 0.00 0.00 0.00 0.00 -30,190.12 YTD -118,896.60 0.00 0.00 0.00 0.00 -118,896.60 END BAL -1,588,868.87 TOTAL 122 00000 BEG YR BL -1,469,972.27 CM -30,190.12 0.00 0.00 0.00 0.00 -30,190.12 YTD -118,896.60 0.00 0.00 0.00 0.00 -118,896.60 END BAL -1,588,868.87 123 00140 INVST ASSOC-DEF CASH TRST BEG YR BL 61,662.18 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 61,662.18 123 00141 INVST ASSOC-DEF CASH TRST EARN BEG YR BL 17,595.75 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 2 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -53.66 0.00 0.00 0.00 0.00 -53.66 YTD 15.08 0.00 0.00 0.00 0.00 15.08 END BAL 17,610.83 123 00150 INVST ASSOC-DEF STK TRST BEG YR BL 835,619.69 CM 31,125.00 0.00 0.00 0.00 31,125.00 0.00 YTD 65,533.40 0.00 0.00 0.00 65,533.40 0.00 END BAL 901,153.09 123 00151 INVST ASSOC-DEF STK TRST EARN BEG YR BL 151,432.24 CM 9,919.05 0.00 0.00 0.00 0.00 9,919.05 YTD 74,324.06 0.00 0.00 0.00 0.00 74,324.06 END BAL 225,756.30 123 00160 INVST ASSOC-CHG IN CTRL TRST BEG YR BL 965,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 965,000.00 123 00161 INVST ASS-CHG N CTRL TRST EARN BEG YR BL 416,451.70 CM -939.49 0.00 0.00 0.00 0.00 -939.49 YTD 3,354.22 0.00 0.00 0.00 0.00 3,354.22 END BAL 419,805.92 TOTAL 123 00000 BEG YR BL 2,447,761.56 CM 40,050.90 0.00 0.00 0.00 31,125.00 8,925.90 YTD 143,226.76 0.00 0.00 0.00 65,533.40 77,693.36 END BAL 2,590,988.32 128 00001 OTH SPC FUNDS-STORM RESERVE BEG YR BL 3,019,680.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,750,504.00 0.00 0.00 0.00 0.00 8,750,504.00 END BAL 11,770,184.00 128 00002 OTH SPEC FND-PROP INS-WHITNEY BEG YR BL 1,500,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 1,500,000.00 128 00003 OTH SPEC FND-PROP INS-COASTAL BEG YR BL 1,500,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 3 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 1,500,000.00 128 00911 PREPAID PENSIONS BEG YR BL 48,991,666.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -48,991,666.00 0.00 0.00 0.00 0.00 -48991666.00 END BAL 0.00 128 00920 PREPAID EXPENSES - PENSIONS BEG YR BL 0.00 CM -34,704.42 0.00 0.00 0.00 0.00 -34,704.42 YTD 48,852,848.36 0.00 0.00 0.00 0.00 48852848.36 END BAL 48,852,848.36 128 00922 OTH SPC FUNDS-SFAS 158-LIFE BEG YR BL 3,256,221.00 CM 14,451.50 0.00 0.00 0.00 0.00 14,451.50 YTD 575,012.00 0.00 0.00 0.00 0.00 575,012.00 END BAL 3,831,233.00 TOTAL 128 00000 BEG YR BL 58,267,567.00 CM -20,252.92 0.00 0.00 0.00 0.00 -20,252.92 YTD 9,186,698.36 0.00 0.00 0.00 0.00 9,186,698.36 END BAL 67,454,265.36 131 10002 CASH-J P MORGAN CHASE BANK BEG YR BL 7,321.27 CM -90.69 0.00 0.00 0.00 0.00 -90.69 YTD -455.67 0.00 0.00 0.00 0.00 -455.67 END BAL 6,865.60 131 10102 CASH-REGIONS BANK-PANAMA CITY BEG YR BL 743,036.09 CM -12,222.77 0.00 0.00 0.00 0.00 -12,222.77 YTD 42,221.14 0.00 0.00 0.00 0.00 42,221.14 END BAL 785,257.23 131 10248 CASH-WHITNEY NATIONAL BANK BEG YR BL 6,066.71 CM 1,025.38 0.00 0.00 0.00 0.00 1,025.38 YTD 4,089.80 0.00 0.00 0.00 0.00 4,089.80 END BAL 10,156.51 131 10322 CASH-WACHOVIA BANK-CRESTVIEW BEG YR BL 227.41 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 4 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -227.41 0.00 0.00 0.00 0.00 -227.41 END BAL 0.00 131 10464 CASH-SUNTRUST BANK-PANAMA CITY BEG YR BL 20,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -20,000.00 0.00 0.00 0.00 0.00 -20,000.00 END BAL 0.00 131 10490 CASH-REGIONS BANK-PENSACOLA BEG YR BL 938.74 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 938.74 131 10521 CASH-BANK OF JACKSON COUNTY BEG YR BL 9,729.16 CM -563.71 0.00 0.00 0.00 0.00 -563.71 YTD 210.61 0.00 0.00 0.00 0.00 210.61 END BAL 9,939.77 131 10531 CASH-COASTAL BANK & TRUST BEG YR BL 14,278.54 CM 2,054.98 0.00 0.00 0.00 0.00 2,054.98 YTD 8,528.17 0.00 0.00 0.00 0.00 8,528.17 END BAL 22,806.71 131 10566 CASH-FIRST CITY BANK OF FWB BEG YR BL 308,645.67 CM -41,189.35 0.00 0.00 0.00 0.00 -41,189.35 YTD -15,962.47 0.00 0.00 0.00 0.00 -15,962.47 END BAL 292,683.20 131 10613 CASH-FRST NATL BANK-CRESTVIEW BEG YR BL 137,503.72 CM -16,920.97 0.00 0.00 0.00 0.00 -16,920.97 YTD -37,863.22 0.00 0.00 0.00 0.00 -37,863.22 END BAL 99,640.50 131 10681 CASH-HANCOCK BANK-GULFPORT BEG YR BL 511,338.50 CM 649.47 0.00 0.00 0.00 0.00 649.47 YTD 2,530.42 0.00 0.00 0.00 0.00 2,530.42 END BAL 513,868.92 131 10777 CASH-ESCAMBIA CTY BK-FLOMATON BEG YR BL 27,602.46 CM 1,629.68 0.00 0.00 0.00 0.00 1,629.68 YTD 6,223.99 0.00 0.00 0.00 0.00 6,223.99 END BAL 33,826.45 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 5 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 131 10801 CASH-BANK OF AMERICA-PENSACOLA BEG YR BL 0.00 CM 48,801,686.37 0.00 0.00 0.00 -109356260.8 158157947.19 YTD 60,632,047.89 0.00 0.00 0.00 -367412744.9 428044792.75 END BAL 60,632,047.89 131 10803 CASH-BANK OF AMERICA-EFT BEG YR BL 23,905.82 CM -8,900.25 0.00 0.00 0.00 0.00 -8,900.25 YTD 4,903.36 0.00 0.00 0.00 0.00 4,903.36 END BAL 28,809.18 131 10804 CASH-BANK OF AMERICA-DEFUNIAK BEG YR BL 46,410.74 CM 1,995.16 0.00 0.00 0.00 0.00 1,995.16 YTD 6,267.49 0.00 0.00 0.00 0.00 6,267.49 END BAL 52,678.23 131 10805 CASH-BANK OF AMERICA-NICEVILLE BEG YR BL 88,936.76 CM 2,874.10 0.00 0.00 0.00 0.00 2,874.10 YTD 11,920.13 0.00 0.00 0.00 0.00 11,920.13 END BAL 100,856.89 131 10966 CASH-PEOPLES BANK-GRACEVILLE BEG YR BL 22,192.40 CM -13.88 0.00 0.00 0.00 0.00 -13.88 YTD -605.07 0.00 0.00 0.00 0.00 -605.07 END BAL 21,587.33 131 11000 CASH-WACHOVIA BANK-CHIPLEY BEG YR BL 146,511.24 CM 467.79 0.00 0.00 0.00 0.00 467.79 YTD -44,045.61 0.00 0.00 0.00 0.00 -44,045.61 END BAL 102,465.63 131 11012 CASH-WACHOVIA-PENSACOLA BEG YR BL 10,997.77 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 10,997.77 131 13550 CASH-BANK OF AMERICA-MILTON BEG YR BL 229,072.45 CM 11,509.09 0.00 0.00 0.00 0.00 11,509.09 YTD 5,649.17 0.00 0.00 0.00 0.00 5,649.17 END BAL 234,721.62 TOTAL 131 00100 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 6 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 2,354,715.45 CM 48,743,990.40 0.00 0.00 0.00 -109356260.8 158100251.22 YTD 60,605,432.72 0.00 0.00 0.00 -367412744.9 428018177.58 END BAL 62,960,148.17 134 00005 ESCAMBIA SOLID WASTE MANAGEMEN BEG YR BL 500.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -500.00 0.00 0.00 0.00 0.00 -500.00 END BAL 0.00 134 00008 BLK WATER DEPOS BEG YR BL 5,250.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,250.00 0.00 0.00 0.00 0.00 -5,250.00 END BAL 0.00 134 00013 OTH PREPAID CUST RET ITEMS-SCS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 5,000.00 0.00 0.00 0.00 0.00 5,000.00 END BAL 5,000.00 134 00021 OTHER SPECIAL DEPOSITS-PCB BEG YR BL 6,346,521.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28 END BAL 4,006,126.63 134 00150 OTH SPEC DEP-ESC WASTE MGMT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 500.00 0.00 0.00 0.00 0.00 500.00 END BAL 500.00 134 00700 OTHER SPECIAL DEPOSIT - VENDOR BEG YR BL 5,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,000.00 0.00 0.00 0.00 0.00 -5,000.00 END BAL 0.00 134 00808 OTH SPEC DEP-BLACKWATER BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 5,250.00 0.00 0.00 0.00 0.00 5,250.00 END BAL 5,250.00 TOTAL 134 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 7 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 6,357,271.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28 END BAL 4,016,876.63 135 10004 CRIST STEAM PLA BEG YR BL 5,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 5,000.00 135 10005 CHIPLEY OFFICE BEG YR BL 5,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 5,000.00 135 10012 CRESTVIEW OFFIC BEG YR BL 9,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 9,000.00 135 10014 SCHOLZ ST PL AG BEG YR BL 3,500.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 3,500.00 135 10020 FT WALTON BE OF BEG YR BL 25,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 25,000.00 135 10021 EAST DIV OFFICE BEG YR BL 24,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 24,000.00 135 10023 SMITH ST PL AGE BEG YR BL 3,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 3,000.00 135 10024 WEST DIV OFFICE BEG YR BL 8,800.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 8 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 8,800.00 135 10027 MILTON OFFICE A BEG YR BL 7,500.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 7,500.00 135 10030 TREASURY DEPT A BEG YR BL 3,500.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 3,500.00 135 10031 CUST ACCT DEPT BEG YR BL 130,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 130,000.00 135 10048 STORM FUND BEG YR BL 77,863.26 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 77,863.26 TOTAL 135 00100 BEG YR BL 302,163.26 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 302,163.26 142 00100 CUST AR-ELEC-SVC BEG YR BL 63,898,414.59 CM -3,834,680.91 0.00 0.00 0.00 0.00 -3834680.91 YTD 3,609,650.42 0.00 0.00 0.00 0.00 3,609,650.42 END BAL 67,508,065.01 142 00114 CUST AR-CUST DEP BILLED BEG YR BL 0.00 CM -108,269.17 0.00 0.00 0.00 0.00 -108,269.17 YTD 1,777,019.03 0.00 0.00 0.00 0.00 1,777,019.03 END BAL 1,777,019.03 142 00115 MISC A/R BEG YR BL 74,319.67 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 9 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -74,319.67 0.00 0.00 0.00 0.00 -74,319.67 END BAL 0.00 142 00116 DEPOSIT A/R BEG YR BL 2,345,618.79 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,345,618.79 0.00 0.00 0.00 0.00 -2345618.79 END BAL 0.00 142 00117 DEPOSIT A/R - CONTRA BEG YR BL -2,385,694.73 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,385,694.73 0.00 0.00 0.00 0.00 2,385,694.73 END BAL 0.00 142 00121 CUST AR-CUST DEP BILLED-CONTRA BEG YR BL 0.00 CM 145,180.15 0.00 0.00 0.00 0.00 145,180.15 YTD -1,777,019.03 0.00 0.00 0.00 0.00 -1777019.03 END BAL -1,777,019.03 142 00129 CUST AR-REFUND-OFC BEG YR BL 0.00 CM 1,602.35 0.00 0.00 0.00 5,215.53 -3,613.18 YTD -198.84 0.00 0.00 0.00 9,765.90 -9,964.74 END BAL -198.84 142 00145 BUS OFF REFUNDS BEG YR BL -1,770.94 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,770.94 0.00 0.00 0.00 666.44 1,104.50 END BAL -0.00 TOTAL 142 01100 BEG YR BL 63,930,887.38 CM -3,796,167.58 0.00 0.00 0.00 5,215.53 -3801383.11 YTD 3,576,978.79 0.00 0.00 0.00 10,432.34 3,566,546.45 END BAL 67,507,866.17 142 00130 COLLECTION BEG YR BL -455.61 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 455.61 0.00 0.00 0.00 0.00 455.61 END BAL 0.00 142 00133 CUST AR-REFUND-CSS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 10 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 568,883.71 -568,883.71 YTD 0.00 0.00 0.00 0.00 1,848,305.87 -1848305.87 END BAL 0.00 142 00136 CUST AR-RETURNED ITEMS BEG YR BL 0.00 CM -6,378.56 0.00 0.00 0.00 226,537.17 -232,915.73 YTD -52,960.99 0.00 0.00 0.00 828,368.22 -881,329.21 END BAL -52,960.99 142 00140 ADJUSTMENTS BEG YR BL -69,233.83 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 69,233.83 0.00 0.00 0.00 209,210.66 -139,976.83 END BAL -0.00 TOTAL 142 01300 BEG YR BL -69,689.44 CM -6,378.56 0.00 0.00 0.00 795,420.88 -801,799.44 YTD 16,728.45 0.00 0.00 0.00 3,456,662.23 -3439933.78 END BAL -52,960.99 142 00160 CUST AR-ELEC MISC BEG YR BL 0.00 CM 10,294.74 0.00 0.00 0.00 0.00 10,294.74 YTD 79,891.97 0.00 0.00 0.00 0.00 79,891.97 END BAL 79,891.97 142 00190 CUST AR-COLLECTIONS IN TRANSIT BEG YR BL 0.00 CM -3,289,891.42 0.00 0.00 0.00 0.00 -3289891.42 YTD -3,300,032.02 0.00 0.00 0.00 0.00 -3300032.02 END BAL -3,300,032.02 TOTAL 142 01400 BEG YR BL 0.00 CM -3,279,596.68 0.00 0.00 0.00 0.00 -3279596.68 YTD -3,220,140.05 0.00 0.00 0.00 0.00 -3220140.05 END BAL -3,220,140.05 142 00260 CUST AR-PREM SRG PRTCT BEG YR BL 0.00 CM 3,773.68 0.00 0.00 0.00 0.00 3,773.68 YTD 62,967.40 0.00 0.00 0.00 0.00 62,967.40 END BAL 62,967.40 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 11 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 142 00261 CUST AR-COMM SRG PRTCT BEG YR BL 0.00 CM 39.27 0.00 0.00 0.00 0.00 39.27 YTD 5,730.36 0.00 0.00 0.00 0.00 5,730.36 END BAL 5,730.36 142 00400 A/R PREMIUM SURGE BEG YR BL 58,124.46 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -58,124.46 0.00 0.00 0.00 0.00 -58,124.46 END BAL 0.00 142 00410 A/R COMMERCIAL SURGE BEG YR BL 4,794.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -4,794.72 0.00 0.00 0.00 0.00 -4,794.72 END BAL 0.00 TOTAL 142 04000 BEG YR BL 62,919.18 CM 3,812.95 0.00 0.00 0.00 0.00 3,812.95 YTD 5,778.58 0.00 0.00 0.00 0.00 5,778.58 END BAL 68,697.76 142 00302 CUST AR-FIN-SCES BEG YR BL 1,298,072.25 CM -24,107.50 0.00 0.00 0.00 0.00 -24,107.50 YTD -96,430.00 0.00 0.00 0.00 0.00 -96,430.00 END BAL 1,201,642.25 142 00303 CUST AR-SCES FIN-CONTRA BEG YR BL -1,298,072.25 CM 24,107.50 0.00 0.00 0.00 0.00 24,107.50 YTD 96,430.00 0.00 0.00 0.00 0.00 96,430.00 END BAL -1,201,642.25 142 00305 CUST AR-OUT ALERT-SCES-CONTRA BEG YR BL -10.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 10.50 0.00 0.00 0.00 0.00 10.50 END BAL 0.00 TOTAL 142 03000 BEG YR BL -10.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 10.50 0.00 0.00 0.00 0.00 10.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 12 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 0.00 143 00024 OTHER AR-IBEW UNION BILLING BEG YR BL 32,703.19 CM 2,464.32 0.00 0.00 0.00 0.00 2,464.32 YTD -17,653.73 0.00 0.00 0.00 0.00 -17,653.73 END BAL 15,049.46 143 00823 OTH AR-EMPL SFTY SHOES BEG YR BL 0.00 CM -2,013.00 0.00 0.00 0.00 0.00 -2,013.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 143 01323 OTH AR-TAMINCO BEG YR BL 68,268.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 68,268.00 TOTAL 143 00000 BEG YR BL 100,971.19 CM 451.32 0.00 0.00 0.00 0.00 451.32 YTD -17,653.73 0.00 0.00 0.00 0.00 -17,653.73 END BAL 83,317.46 143 00120 OTH AR-ENRG SVC FIN BEG YR BL 0.00 CM 602,670.93 0.00 0.00 0.00 0.00 602,670.93 YTD 602,670.93 0.00 0.00 0.00 0.00 602,670.93 END BAL 602,670.93 143 00130 OTH AR-NONREG-NESB BEG YR BL 0.00 CM -94,669.94 0.00 0.00 0.00 0.00 -94,669.94 YTD 54,269.32 0.00 0.00 0.00 0.00 54,269.32 END BAL 54,269.32 143 90000 MISC REC NESB BEG YR BL 86,259.67 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -86,259.67 0.00 0.00 0.00 0.00 -86,259.67 END BAL 0.00 143 90002 PROPERTY CLAIMS PROCESSED THROUGH DEBTMASTER BEG YR BL 408,356.85 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 13 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 33,386.10 0.00 0.00 0.00 0.00 33,386.10 YTD 147,166.80 0.00 0.00 0.00 0.00 147,166.80 END BAL 555,523.65 143 90013 PONCE DE LEON FRAN FEE REFUND BEG YR BL 23,280.79 CM -571.04 0.00 0.00 0.00 0.00 -571.04 YTD -4,055.14 0.00 0.00 0.00 0.00 -4,055.14 END BAL 19,225.65 143 90014 OTH AR-CITY OF DESTIN BEG YR BL 265,308.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 265,308.00 143 99027 SMURFITT STONE - SALE OF WOOD CHIPS FROM TREE TRIM BEG YR BL 54.58 CM -215.63 0.00 0.00 0.00 0.00 -215.63 YTD 6.01 0.00 0.00 0.00 0.00 6.01 END BAL 60.59 143 99200 AIR PRODUCTS BEG YR BL -98,104.56 CM 83,695.83 0.00 0.00 0.00 0.00 83,695.83 YTD 23,444.05 0.00 0.00 0.00 0.00 23,444.05 END BAL -74,660.51 143 99364 EMBARQ JOINT USE BILLING BEG YR BL 297,621.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 297,621.50 143 99388 FAIRPOINT COMMUNICATIONS BEG YR BL 5,561.40 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -510.43 0.00 0.00 0.00 0.00 -510.43 END BAL 5,050.97 143 99413 BELLSOUTH JOINT USE BILLI BEG YR BL 659,658.44 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -659,658.44 0.00 0.00 0.00 0.00 -659,658.44 END BAL 0.00 143 99501 COMCAST CABLEVISION OF PANAMA CITY, INC. BEG YR BL 9,888,489.49 CM 82,566.40 0.00 0.00 0.00 0.00 82,566.40 YTD 799,633.77 0.00 0.00 0.00 0.00 799,633.77 END BAL 10,688,123.26 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 14 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 99502 COMCAST JOIN HOLDING, INC. BEG YR BL 3,685,513.19 CM 27,458.67 0.00 0.00 0.00 0.00 27,458.67 YTD 109,834.68 0.00 0.00 0.00 0.00 109,834.68 END BAL 3,795,347.87 143 99503 COMMUNITY CABLE CORP. BEG YR BL 280,433.13 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 280,433.13 143 99504 COX COMMUNICATIONS GULF COAST, LLC BEG YR BL 41,358,888.43 CM 336,448.96 0.00 0.00 0.00 0.00 336,448.96 YTD 2,810,968.38 0.00 0.00 0.00 0.00 2,810,968.38 END BAL 44,169,856.81 143 99506 KNOLOGY OF PANAMA CITY, INC. BEG YR BL 10,105,278.42 CM 88,375.80 0.00 0.00 0.00 0.00 88,375.80 YTD 626,462.47 0.00 0.00 0.00 0.00 626,462.47 END BAL 10,731,740.89 143 99507 MALLARD CABLEVISION, LLC BANKRUPTCY BEG YR BL 276,762.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 276,762.00 143 99508 MEDIACOM SOUTHEAST LLC BEG YR BL 9,468,551.48 CM 77,755.51 0.00 0.00 0.00 0.00 77,755.51 YTD 689,779.44 0.00 0.00 0.00 0.00 689,779.44 END BAL 10,158,330.92 143 99509 SPRINGFIELD CABLE VISION, INC. BEG YR BL 1,194,964.13 CM -5,190.34 0.00 0.00 0.00 0.00 -5,190.34 YTD 70,881.72 0.00 0.00 0.00 0.00 70,881.72 END BAL 1,265,845.85 143 99510 BRIGHT HOUSE NETWORK, LLC BEG YR BL 4,141,842.72 CM 38,254.45 0.00 0.00 0.00 0.00 38,254.45 YTD 474,245.00 0.00 0.00 0.00 0.00 474,245.00 END BAL 4,616,087.72 143 99511 BRIGHT HOUSE NETWORK, LLC BEG YR BL 4,287,707.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 15 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 32,074.38 0.00 0.00 0.00 0.00 32,074.38 YTD 128,297.52 0.00 0.00 0.00 0.00 128,297.52 END BAL 4,416,005.47 143 99512 CABLE SOUTH - BANKRUPTCY BEG YR BL 5,626.63 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 5,626.63 143 99513 VALPARAISO, CITY OF BEG YR BL 555,990.95 CM 4,795.70 0.00 0.00 0.00 0.00 4,795.70 YTD 35,441.94 0.00 0.00 0.00 0.00 35,441.94 END BAL 591,432.89 143 99519 CAMPBELLTON CABLE TV BEG YR BL 7,697.26 CM 66.42 0.00 0.00 0.00 0.00 66.42 YTD 265.68 0.00 0.00 0.00 0.00 265.68 END BAL 7,962.94 143 99520 SOUTHERN LIGHT CABLE, LLC BEG YR BL 5,150.00 CM -5,191.45 0.00 0.00 0.00 0.00 -5,191.45 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 5,150.00 143 99523 CABLE SOUTH BEG YR BL 21,203.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 21,203.10 143 99524 MALLARD CABLE BEG YR BL 60,249.75 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 60,249.75 143 99911 TRANSFORMER PRINTING BEG YR BL 13.70 CM -108.24 0.00 0.00 0.00 0.00 -108.24 YTD 173.31 0.00 0.00 0.00 0.00 173.31 END BAL 187.01 143 99914 ENERGY SERVICES BEG YR BL 648,922.71 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -648,922.71 0.00 0.00 0.00 0.00 -648,922.71 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 16 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 99926 OTH AR-NSA PANAMA CITY CNIC BEG YR BL 568,975.54 CM -61,557.00 0.00 0.00 0.00 0.00 -61,557.00 YTD -568,975.54 0.00 0.00 0.00 0.00 -568,975.54 END BAL 0.00 143 99927 OTH AR-NSA PANAMA CITY NSWC BEG YR BL 884,829.52 CM -93,370.25 0.00 0.00 0.00 0.00 -93,370.25 YTD -884,829.52 0.00 0.00 0.00 0.00 -884,829.52 END BAL 0.00 143 99953 OTHER AR-VERIZON BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 54,974.43 0.00 0.00 0.00 0.00 54,974.43 END BAL 54,974.43 143 99990 ESTIMATED BILL - EMBARQ BEG YR BL 0.00 CM 24,802.00 0.00 0.00 0.00 0.00 24,802.00 YTD 99,208.00 0.00 0.00 0.00 0.00 99,208.00 END BAL 99,208.00 143 99992 EST BILL-STH BL BEG YR BL 0.00 CM 54,972.00 0.00 0.00 0.00 0.00 54,972.00 YTD 219,888.00 0.00 0.00 0.00 0.00 219,888.00 END BAL 219,888.00 143 99999 OTH AR-WIRED NW FLORIDA GRANT BEG YR BL 142,170.25 CM -73,453.61 0.00 0.00 0.00 0.00 -73,453.61 YTD 39,151.70 0.00 0.00 0.00 0.00 39,151.70 END BAL 181,321.95 TOTAL 143 00900 BEG YR BL 89,237,257.02 CM 1,152,995.65 0.00 0.00 0.00 0.00 1,152,995.65 YTD 4,133,551.70 0.00 0.00 0.00 0.00 4,133,551.70 END BAL 93,370,808.72 143 60000 PAYRL ENE LOANS BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -3,092.80 0.00 0.00 0.00 0.00 -3,092.80 END BAL 55,302.70 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 17 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 143 00600 BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -3,092.80 0.00 0.00 0.00 0.00 -3,092.80 END BAL 55,302.70 143 70000 PAYROL SM TOOLS BEG YR BL 0.00 CM 2,086.56 0.00 0.00 0.00 0.00 2,086.56 YTD 2,086.56 0.00 0.00 0.00 0.00 2,086.56 END BAL 2,086.56 TOTAL 143 00130 BEG YR BL 0.00 CM 2,086.56 0.00 0.00 0.00 0.00 2,086.56 YTD 2,086.56 0.00 0.00 0.00 0.00 2,086.56 END BAL 2,086.56 144 00001 ACCUM PROV UNCOLL-ELECTRIC BEG YR BL 0.00 CM -710.52 0.00 0.00 0.00 0.00 -710.52 YTD -1,867,939.60 0.00 0.00 0.00 0.00 -1867939.60 END BAL -1,867,939.60 144 00100 ACCUM PROVISION FOR UNCOLLECTI BEG YR BL -1,912,813.99 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,912,813.99 0.00 0.00 0.00 0.00 1,912,813.99 END BAL 0.00 TOTAL 144 00000 BEG YR BL -1,912,813.99 CM -710.52 0.00 0.00 0.00 0.00 -710.52 YTD 44,874.39 0.00 0.00 0.00 0.00 44,874.39 END BAL -1,867,939.60 146 00100 AR ASSOC-APC BEG YR BL 8,364.78 CM 619.75 0.00 0.00 0.00 0.00 619.75 YTD -7,420.55 0.00 0.00 0.00 0.00 -7,420.55 END BAL 944.23 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 18 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 146 00300 AR ASSOC-GPC BEG YR BL 145,493.56 CM -67,268.71 0.00 0.00 0.00 0.00 -67,268.71 YTD -125,199.82 0.00 0.00 0.00 0.00 -125,199.82 END BAL 20,293.74 146 00325 AR ASSOC-CAP-GPC-SCHERER BEG YR BL 457,179.90 CM -50,244.63 0.00 0.00 0.00 0.00 -50,244.63 YTD -457,179.90 0.00 0.00 0.00 0.00 -457,179.90 END BAL 0.00 146 00500 AR ASSOC-MPC BEG YR BL 5,479.67 CM 807.11 0.00 0.00 0.00 0.00 807.11 YTD -3,768.23 0.00 0.00 0.00 0.00 -3,768.23 END BAL 1,711.44 146 00700 AR ASSOC-SCS BEG YR BL 203,469.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -203,469.10 0.00 0.00 0.00 0.00 -203,469.10 END BAL -0.00 146 00702 SCS-INS PREMIUM BEG YR BL 39,102.47 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -39,102.47 0.00 0.00 0.00 0.00 -39,102.47 END BAL 0.00 146 00704 AR ASSOC-GAS BILL-SCS BEG YR BL 552,964.82 CM -450,687.93 0.00 0.00 0.00 -495,747.93 45,060.00 YTD -507,904.82 0.00 0.00 0.00 -3551019.90 3,043,115.08 END BAL 45,060.00 146 00710 A/R SO CO INTER BEG YR BL 5,580,691.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,580,691.23 0.00 0.00 0.00 0.00 -5580691.23 END BAL 0.00 146 00711 AR ASSOC-POOL BILL-SCS BEG YR BL 0.00 CM 8,034,259.41 0.00 0.00 0.00 0.00 8,034,259.41 YTD 8,168,484.27 0.00 0.00 0.00 0.00 8,168,484.27 END BAL 8,168,484.27 146 00721 AR ASSOC-UPS ADMIN COST-SCS BEG YR BL 9,882.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 19 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -282.00 0.00 0.00 0.00 0.00 -282.00 YTD -2,202.00 0.00 0.00 0.00 0.00 -2,202.00 END BAL 7,680.00 146 00723 AR ASSOC-TRNS-SCS BEG YR BL 304,495.71 CM -1,126.85 0.00 0.00 0.00 0.00 -1,126.85 YTD -27,316.49 0.00 0.00 0.00 0.00 -27,316.49 END BAL 277,179.22 146 00724 AR ASSOC-SE ELEC PWR ASSOC-SCS BEG YR BL 66,095.72 CM -11,317.94 0.00 0.00 0.00 0.00 -11,317.94 YTD 2,440.08 0.00 0.00 0.00 0.00 2,440.08 END BAL 68,535.80 146 00729 SCS INTERCONNECTION AGREEMENTS BEG YR BL 5,910.01 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,910.01 0.00 0.00 0.00 0.00 -5,910.01 END BAL 0.00 146 00739 AR ASSOC-SCS INTERCONN AGREE BEG YR BL 0.00 CM -0.23 0.00 0.00 0.00 0.00 -0.23 YTD 6,091.12 0.00 0.00 0.00 0.00 6,091.12 END BAL 6,091.12 146 00742 AR ASSOC-SCS MANUAL BILLING BEG YR BL 0.00 CM -54,120.66 0.00 0.00 0.00 0.00 -54,120.66 YTD 510,391.54 0.00 0.00 0.00 0.00 510,391.54 END BAL 510,391.54 146 00765 AR ASSOC-INS PREMIUM-SCS BEG YR BL 0.00 CM -44,233.61 0.00 0.00 0.00 0.00 -44,233.61 YTD 1,367.85 0.00 0.00 0.00 0.00 1,367.85 END BAL 1,367.85 146 00800 SCS BEG YR BL 111,079.03 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -111,079.03 0.00 0.00 0.00 0.00 -111,079.03 END BAL 0.00 146 00808 AR ASSOC-SPC BEG YR BL 12,598.97 CM 456.96 0.00 0.00 0.00 0.00 456.96 YTD -8,074.95 0.00 0.00 0.00 0.00 -8,074.95 END BAL 4,524.02 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 20 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 146 01110 AR ASSOC-SOCOM-CONTRA BEG YR BL 0.00 CM -119.43 0.00 0.00 0.00 0.00 -119.43 YTD -358.29 0.00 0.00 0.00 0.00 -358.29 END BAL -358.29 146 01192 AR ASSOC-OCCUPANCY-SOCOM BEG YR BL 0.00 CM 119.43 0.00 0.00 0.00 0.00 119.43 YTD 477.72 0.00 0.00 0.00 0.00 477.72 END BAL 477.72 TOTAL 146 00000 BEG YR BL 7,502,806.97 CM 7,356,860.67 0.00 0.00 0.00 -495,747.93 7,852,608.60 YTD 1,609,575.69 0.00 0.00 0.00 -3551019.90 5,160,595.59 END BAL 9,112,382.66 146 90001 SOUTHERN COMMUNICATIONS PAYMEN BEG YR BL 119.34 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -119.34 0.00 0.00 0.00 0.00 -119.34 END BAL -0.00 TOTAL 146 00910 BEG YR BL 119.34 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -119.34 0.00 0.00 0.00 0.00 -119.34 END BAL -0.00 151 00100 FUEL INVENTORY COAL BEG YR BL 88,928,085.10 CM 13,163,279.25 0.00 0.00 0.00 7,051,944.51 6,111,334.74 YTD 19,642,798.15 0.00 0.00 0.00 21715936.56 -2073138.41 END BAL 108,570,883.25 TOTAL 151 01000 BEG YR BL 88,928,085.10 CM 13,163,279.25 0.00 0.00 0.00 7,051,944.51 6,111,334.74 YTD 19,642,798.15 0.00 0.00 0.00 21715936.56 -2073138.41 END BAL 108,570,883.25 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 21 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 151 00320 FUEL INV-#2 OIL (FUEL/DIESEL) BEG YR BL 3,394,693.44 CM 135,041.95 0.00 0.00 0.00 230,385.33 -95,343.38 YTD 144,848.91 0.00 0.00 0.00 660,979.84 -516,130.93 END BAL 3,539,542.35 TOTAL 151 03200 BEG YR BL 3,394,693.44 CM 135,041.95 0.00 0.00 0.00 230,385.33 -95,343.38 YTD 144,848.91 0.00 0.00 0.00 660,979.84 -516,130.93 END BAL 3,539,542.35 151 00500 FUEL INVENTORY COAL IN-TRANSIT BEG YR BL 66,549,066.75 CM 4,355,566.83 0.00 0.00 0.00 50640897.59 -46285330.76 YTD -15,517,953.30 0.00 0.00 0.00 97593985.75 -113111939.0 END BAL 51,031,113.45 TOTAL 151 00150 BEG YR BL 66,549,066.75 CM 4,355,566.83 0.00 0.00 0.00 50640897.59 -46285330.76 YTD -15,517,953.30 0.00 0.00 0.00 97593985.75 -113111939.0 END BAL 51,031,113.45 151 00600 FUEL INVENTORY GAS BEG YR BL 4,884,665.94 CM 573,941.79 0.00 0.00 0.00 7,837,912.88 -7263971.09 YTD -350,727.10 0.00 0.00 0.00 26669447.77 -27020174.87 END BAL 4,533,938.84 TOTAL 151 03400 BEG YR BL 4,884,665.94 CM 573,941.79 0.00 0.00 0.00 7,837,912.88 -7263971.09 YTD -350,727.10 0.00 0.00 0.00 26669447.77 -27020174.87 END BAL 4,533,938.84 154 00001 MATERIAL & SUPP BEG YR BL 32,188,464.28 CM -0.00 0.00 0.00 2,946,761.51 1,826,043.88 -4772805.39 YTD -32,188,464.28 0.00 0.00 -492,724.17 6,499,274.53 -38195014.64 END BAL -0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 22 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 154 00002 AEM METERS/COMP BEG YR BL 1,611,710.27 CM 0.00 0.00 0.00 -9,019.28 0.00 9,019.28 YTD -1,611,710.27 0.00 0.00 -81,604.62 514,905.30 -2045010.95 END BAL -0.00 154 00003 M&S-DANIEL BEG YR BL 2,472,921.98 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,472,921.98 0.00 0.00 0.00 0.00 -2472921.98 END BAL 0.00 154 00004 M&S-SCHERER BEG YR BL 2,034,096.01 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,034,096.01 0.00 0.00 0.00 0.00 -2034096.01 END BAL 0.00 154 00200 PLT MAT&OPER SUPP-PWR GEN BEG YR BL 0.00 CM 23,345.24 0.00 0.00 0.00 0.00 23,345.24 YTD 24,554,408.90 0.00 0.00 0.00 0.00 24554408.90 END BAL 24,554,408.90 154 00204 PLT MAT&OPER SUPP-SCHERER BEG YR BL 0.00 CM -28,361.07 0.00 0.00 0.00 0.00 -28,361.07 YTD 1,999,423.02 0.00 0.00 0.00 0.00 1,999,423.02 END BAL 1,999,423.02 154 00205 PLT MAT&OPER SUPP-DANIEL BEG YR BL 0.00 CM 1,015.82 0.00 0.00 0.00 0.00 1,015.82 YTD 2,362,413.56 0.00 0.00 0.00 0.00 2,362,413.56 END BAL 2,362,413.56 154 00500 PLT MAT&OPER SUPP-TRNS&DSTR BEG YR BL 0.00 CM 319,840.76 0.00 0.00 0.00 0.00 319,840.76 YTD 16,093,278.08 0.00 0.00 0.00 0.00 16093278.08 END BAL 16,093,278.08 TOTAL 154 00000 BEG YR BL 38,307,192.54 CM 315,840.75 0.00 0.00 2,937,742.23 1,826,043.88 -4447945.36 YTD 6,702,331.02 0.00 0.00 -574,328.79 7,014,179.83 262,479.98 END BAL 45,009,523.56 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 23 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 158 00107 EMISSION ALLOWANCE INVENTORY 2 BEG YR BL 12,401,772.60 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -12,401,772.60 0.00 0.00 0.00 0.00 -12401772.60 END BAL 0.00 158 10207 ALLOW INV-SO2-07 BEG YR BL 0.00 CM 137,365.57 0.00 0.00 0.00 0.00 137,365.57 YTD 11,308,541.46 0.00 0.00 0.00 0.00 11308541.46 END BAL 11,308,541.46 158 11209 ALLOW INV-NOX-09 BEG YR BL 214,494.82 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 214,494.82 158 12409 ALLOW INV-ANNUAL NOX-09 BEG YR BL 6,478,419.14 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -6,478,419.14 0.00 0.00 0.00 0.00 -6478419.14 END BAL 0.00 158 12410 ALLOW INV-ANNUAL NOX-10 BEG YR BL 69,750.00 CM -347,502.66 0.00 0.00 0.00 0.00 -347,502.66 YTD 4,251,673.98 0.00 0.00 0.00 1,332,500.00 2,919,173.98 END BAL 4,321,423.98 TOTAL 158 00000 BEG YR BL 19,164,436.56 CM -210,137.09 0.00 0.00 0.00 0.00 -210,137.09 YTD -3,319,976.30 0.00 0.00 0.00 1,332,500.00 -4652476.30 END BAL 15,844,460.26 165 00020 INS-EXC PUB LIA BEG YR BL 247,493.36 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -247,493.36 0.00 0.00 0.00 0.00 -247,493.36 END BAL 0.00 165 00021 PPY-INS-EXCESS PUBLIC LIAB BEG YR BL 0.00 CM -61,873.37 0.00 0.00 0.00 0.00 -61,873.37 YTD -0.00 0.00 0.00 0.00 0.00 -0.00 END BAL -0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 24 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 165 00040 PPY-INS-ALL RISK BEG YR BL 3,109,611.79 CM -310,961.17 0.00 0.00 0.00 0.00 -310,961.17 YTD -1,243,844.68 0.00 0.00 0.00 0.00 -1243844.68 END BAL 1,865,767.11 165 00090 EXCESS WORKER'S COMP BEG YR BL 36,345.19 CM -9,086.26 0.00 0.00 0.00 0.00 -9,086.26 YTD -36,345.19 0.00 0.00 0.00 0.00 -36,345.19 END BAL 0.00 165 00100 PPY-INS-DIRCTORS & OFFCIERS BEG YR BL 0.00 CM -9,233.62 0.00 0.00 0.00 0.00 -9,233.62 YTD 27,700.84 0.00 0.00 0.00 0.00 27,700.84 END BAL 27,700.84 165 00105 INS - D AND O BEG YR BL 64,635.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -64,635.32 0.00 0.00 0.00 0.00 -64,635.32 END BAL 0.00 TOTAL 165 00100 BEG YR BL 3,458,085.66 CM -391,154.42 0.00 0.00 0.00 0.00 -391,154.42 YTD -1,564,617.71 0.00 0.00 0.00 0.00 -1564617.71 END BAL 1,893,467.95 165 00714 PPY-INTEREST-ST DBT BEG YR BL 0.00 CM -5,222.94 0.00 0.00 0.00 0.00 -5,222.94 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 165 00715 PPY-AGENCY EXP BEG YR BL 0.00 CM -23,129.42 0.00 0.00 0.00 -253,685.05 230,555.63 YTD 0.00 0.00 0.00 0.00 -888,788.51 888,788.51 END BAL 0.00 165 00902 PREPAID INTEREST - SHORT TERM BEG YR BL 4,652.33 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -4,652.33 0.00 0.00 0.00 0.00 -4,652.33 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 25 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 165 00903 AGENCY EXPENSE ACCOUNT-PREPAID BEG YR BL 58,702.51 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -58,702.51 0.00 0.00 0.00 -220,822.32 162,119.81 END BAL 0.00 165 00918 GENERAL ELECTRIC - LONG-TERM S BEG YR BL 23,880,222.52 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -23,880,222.52 0.00 0.00 0.00 0.00 -23880222.52 END BAL 0.00 165 00928 PPY-HOWDEN BUFFALO BEG YR BL 153,363.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -3,383.80 0.00 0.00 -3,383.80 0.00 0.00 END BAL 149,979.20 165 00938 PPY-APOGEE SPT & MAINT BEG YR BL 0.00 CM -3,733.33 0.00 0.00 0.00 0.00 -3,733.33 YTD 29,866.68 0.00 0.00 0.00 44,800.00 -14,933.32 END BAL 29,866.68 165 00990 PPY-EDISON ELEC INST BEG YR BL 0.00 CM -21,686.00 0.00 0.00 0.00 0.00 -21,686.00 YTD 173,488.00 0.00 0.00 0.00 260,238.00 -86,750.00 END BAL 173,488.00 165 01210 PPY-LTSA-CUR-GE-SMITH 3 CC BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 698,764.06 0.00 0.00 0.00 698,763.54 0.52 END BAL 698,764.06 TOTAL 165 00900 BEG YR BL 24,096,940.36 CM -53,771.69 0.00 0.00 0.00 -253,685.05 199,913.36 YTD -23,044,842.42 0.00 0.00 -3,383.80 -105,809.29 -22935649.33 END BAL 1,052,097.94 171 00300 INT&DIV REC-INT-INC TAX BEG YR BL 307,677.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 7,435.00 0.00 0.00 0.00 0.00 7,435.00 END BAL 315,112.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 26 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 171 00000 BEG YR BL 307,677.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 7,435.00 0.00 0.00 0.00 0.00 7,435.00 END BAL 315,112.00 173 00000 ACCRUED REVENUE BEG YR BL 60,410,793.22 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -60,410,793.22 0.00 0.00 0.00 0.00 -60410793.22 END BAL 0.00 173 00020 ACCR UTIL REV-UNBILL BEG YR BL 0.00 CM 188,037.66 0.00 0.00 0.00 0.00 188,037.66 YTD 46,635,341.64 0.00 0.00 0.00 0.00 46635341.64 END BAL 46,635,341.64 173 00021 ACCR UTIL REV-UNBILL-FLAT BILL BEG YR BL 0.00 CM -5,409.86 0.00 0.00 0.00 0.00 -5,409.86 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 173 00600 FLATBILL REVENUE - UNBILLED BEG YR BL 3,208.89 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -3,208.89 0.00 0.00 0.00 0.00 -3,208.89 END BAL 0.00 TOTAL 173 00100 BEG YR BL 60,414,002.11 CM 182,627.80 0.00 0.00 0.00 0.00 182,627.80 YTD -13,778,660.47 0.00 0.00 0.00 0.00 -13778660.47 END BAL 46,635,341.64 174 00034 MISC CUR&ACCR ASSET-PYRL SUSP BEG YR BL 0.00 CM -0.00 1,186.79 0.00 0.00 0.00 -1,186.79 YTD -0.00 64,977.17 0.00 0.00 0.00 -64,977.17 END BAL -0.00 174 00041 MC&AA-ESTARS SUSPENSE BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 27 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 2,131.84 5,502.83 0.00 0.00 0.00 -3,370.99 YTD 2,131.84 74,150.63 0.00 0.00 0.00 -72,018.79 END BAL 2,131.84 174 00060 SUSPENSE - POWERPLANT PROJECTS BEG YR BL 0.00 CM 0.00 0.00 0.00 -5011912.70 0.00 5,011,912.70 YTD 0.00 0.00 0.00 -5011912.70 0.00 5,011,912.70 END BAL 0.00 TOTAL 174 00000 BEG YR BL 0.00 CM 2,131.84 6,689.62 0.00 -5011912.70 0.00 5,007,354.92 YTD 2,131.84 139,127.80 0.00 -5011912.70 0.00 4,874,916.74 END BAL 2,131.84 TOTAL 174 00800 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 -1,234.08 0.00 0.00 0.00 1,234.08 END BAL 0.00 175 00100 COMPETITIVE CURRENT UNREALIZED GAIN ON FORWARD CON BEG YR BL 11,811.76 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -11,811.76 0.00 0.00 0.00 0.00 -11,811.76 END BAL 0.00 175 01130 DERIV ASSET NHDG-ST-CMDTY-ELEC BEG YR BL 0.00 CM 4,859.24 0.00 0.00 0.00 0.00 4,859.24 YTD 4,859.24 0.00 0.00 0.00 0.00 4,859.24 END BAL 4,859.24 TOTAL 175 00000 BEG YR BL 11,811.76 CM 4,859.24 0.00 0.00 0.00 0.00 4,859.24 YTD -6,952.52 0.00 0.00 0.00 0.00 -6,952.52 END BAL 4,859.24 176 00100 PRIMARY CURRENT UNREALIZED GAIN ON FORWARD CONTACT BEG YR BL 142,624.17 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 28 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -142,624.17 0.00 0.00 0.00 0.00 -142,624.17 END BAL 0.00 176 00200 PRIMARY NON-CURRENT UNREALIZED BEG YR BL 47,620.02 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -47,620.02 0.00 0.00 0.00 0.00 -47,620.02 END BAL 0.00 176 01707 DA-HDG-ST-INT-CF HDG-LOSS 7/09 BEG YR BL 720,110.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -720,110.00 0.00 0.00 0.00 0.00 -720,110.00 END BAL 0.00 176 01708 DA-HDG-ST-INT-CF HDG-LSS 10/09 BEG YR BL 2,214,142.00 CM -993,910.00 0.00 0.00 0.00 0.00 -993,910.00 YTD -2,214,142.00 0.00 0.00 0.00 0.00 -2214142.00 END BAL 0.00 176 02110 DERIV ASSET REG-ST-CMDTY-GAS BEG YR BL 0.00 CM 13,823.50 0.00 0.00 0.00 0.00 13,823.50 YTD 13,823.50 0.00 0.00 0.00 0.00 13,823.50 END BAL 13,823.50 176 02130 DERIV ASSET REG-ST-CMDTY-ELEC BEG YR BL 0.00 CM 42,121.98 0.00 0.00 0.00 0.00 42,121.98 YTD 73,750.63 0.00 0.00 0.00 0.00 73,750.63 END BAL 73,750.63 176 06110 DERIV ASSET REG-LT-CMDTY-GAS BEG YR BL 0.00 CM 14,112.83 0.00 0.00 0.00 0.00 14,112.83 YTD 16,885.88 0.00 0.00 0.00 0.00 16,885.88 END BAL 16,885.88 TOTAL 176 00000 BEG YR BL 3,124,496.19 CM -923,851.69 0.00 0.00 0.00 0.00 -923,851.69 YTD -3,020,036.18 0.00 0.00 0.00 0.00 -3020036.18 END BAL 104,460.01 181 00450 ECSAMBIA COUNTY PCB 5.625% BEG YR BL 803,325.83 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 29 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -5,355.51 0.00 0.00 0.00 0.00 -5,355.51 YTD -21,422.04 0.00 0.00 0.00 0.00 -21,422.04 END BAL 781,903.79 181 00452 VAR INT PCB 3RD BEG YR BL 22,422.67 CM -149.49 0.00 0.00 0.00 0.00 -149.49 YTD -597.96 0.00 0.00 0.00 0.00 -597.96 END BAL 21,824.71 181 00453 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL 1,617,148.61 CM -4,870.93 0.00 0.00 0.00 0.00 -4,870.93 YTD -18,550.47 0.00 0.00 0.00 933.25 -19,483.72 END BAL 1,598,598.14 181 00455 FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS) BEG YR BL 635,317.25 CM -2,836.24 0.00 0.00 0.00 0.00 -2,836.24 YTD -11,344.96 0.00 0.00 0.00 0.00 -11,344.96 END BAL 623,972.29 181 00458 UNAM DBT-PCB-$65M-4/2039 BEG YR BL 623,206.52 CM 230,770.43 0.00 0.00 0.00 6,903.45 223,866.98 YTD 225,443.87 0.00 0.00 0.00 6,903.45 218,540.42 END BAL 848,650.39 181 00459 UNAM DT-PCB-VAR%-$65M-4/2039 BEG YR BL 613,704.18 CM -1,748.44 0.00 0.00 0.00 0.00 -1,748.44 YTD -6,993.76 0.00 0.00 0.00 0.00 -6,993.76 END BAL 606,710.42 181 00460 UNAM DT-PCB MONROE CO-$25M BEG YR BL 902.19 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 902.19 181 00461 UNAM DT-PCB MONROECO RZFB-$40M BEG YR BL 0.00 CM 309.40 0.00 0.00 0.00 309.40 0.00 YTD 309.40 0.00 0.00 0.00 309.40 0.00 END BAL 309.40 181 00721 $60MM 10 YEAR 4.35% SR NOTE SERIES G DUE 7/15/13 N BEG YR BL 89,371.24 CM -2,127.89 0.00 0.00 0.00 0.00 -2,127.89 YTD -8,511.56 0.00 0.00 0.00 0.00 -8,511.56 END BAL 80,859.68 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 30 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 181 00722 $60MM 30 YEAR SR INS NOTE 5.25% SERIES H DUE 7/15/ BEG YR BL 967,530.50 CM -3,417.04 0.00 0.00 0.00 0.00 -3,417.04 YTD -13,668.16 0.00 0.00 0.00 0.00 -13,668.16 END BAL 953,862.34 181 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL 706,802.54 CM -2,479.89 0.00 0.00 0.00 0.00 -2,479.89 YTD -9,919.56 0.00 0.00 0.00 0.00 -9,919.56 END BAL 696,882.98 181 00749 SENIOR NOTE, SERIES F INSURED 5.60% DUE 4/1/2033 BEG YR BL 997,872.49 CM -4,343.63 0.00 0.00 0.00 0.00 -4,343.63 YTD -16,417.64 0.00 0.00 0.00 0.00 -16,417.64 END BAL 981,454.85 181 00751 $32.55MM ESCAMBIA CNTY AUCTION RATE PCB BEG YR BL 504,300.68 CM -2,926.12 0.00 0.00 0.00 0.00 -2,926.12 YTD -12,323.02 0.00 0.00 0.00 0.00 -12,323.02 END BAL 491,977.66 181 00752 $29.075 MFBC MONROE CNTY AUCTION RATE PCB BEG YR BL 1,197,455.36 CM -5,997.66 0.00 0.00 0.00 0.00 -5,997.66 YTD -24,609.18 0.00 0.00 0.00 0.00 -24,609.18 END BAL 1,172,846.18 181 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL 120,646.78 CM -293.55 0.00 0.00 0.00 0.00 -293.55 YTD -1,174.20 0.00 0.00 0.00 0.00 -1,174.20 END BAL 119,472.58 181 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL 86,674.85 CM -1,520.62 0.00 0.00 0.00 0.00 -1,520.62 YTD -6,082.48 0.00 0.00 0.00 0.00 -6,082.48 END BAL 80,592.37 181 00756 $60MM SENIOR NOTE BEG YR BL 611,537.68 CM -1,985.33 0.00 0.00 0.00 0.00 -1,985.33 YTD -7,941.32 0.00 0.00 0.00 0.00 -7,941.32 END BAL 603,596.36 181 00758 $110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30% BEG YR BL 170,296.70 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 31 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -2,051.77 0.00 0.00 0.00 0.00 -2,051.77 YTD -8,207.08 0.00 0.00 0.00 0.00 -8,207.08 END BAL 162,089.62 181 00759 $85MM SR NOTE SERIES 2007A BEG YR BL 155,029.02 CM -1,722.54 0.00 0.00 0.00 0.00 -1,722.54 YTD -6,890.16 0.00 0.00 0.00 0.00 -6,890.16 END BAL 148,138.86 181 00761 UNAM DT-VAR%/$110M/APR2011 BEG YR BL 46,192.68 CM -3,079.52 0.00 0.00 0.00 0.00 -3,079.52 YTD -12,318.08 0.00 0.00 0.00 0.00 -12,318.08 END BAL 33,874.60 181 00763 UNAM DEBT EXP $140 M SER 2009A FLOAT RATE SR NT DUE 06/2010 BEG YR BL 278,517.57 CM -46,419.60 0.00 0.00 0.00 0.00 -46,419.60 YTD -185,678.40 0.00 0.00 0.00 0.00 -185,678.40 END BAL 92,839.17 181 00860 UNAM DT-SN-4.75%-$175M-APR2020 BEG YR BL 0.00 CM 137,303.36 0.00 0.00 0.00 65,799.17 71,504.19 YTD 137,303.36 0.00 0.00 0.00 65,799.17 71,504.19 END BAL 137,303.36 TOTAL 181 00000 BEG YR BL 10,248,255.34 CM 275,057.42 0.00 0.00 0.00 73,012.02 202,045.40 YTD -9,593.40 0.00 0.00 0.00 73,945.27 -83,538.67 END BAL 10,238,661.94 182 00301 109RA FL-THR(P) BEG YR BL 39,018,435.49 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -39,018,435.49 0.00 0.00 0.00 0.00 -39018435.49 END BAL 0.00 182 00333 REGULATORY ASSET - VACATION AC BEG YR BL 8,120,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00 END BAL 0.00 182 00420 ENVIRONMENTAL BEG YR BL 65,223,273.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 32 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00 END BAL 0.00 182 00502 FUEL UNDER-RECO BEG YR BL 2,383,682.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,383,682.50 0.00 0.00 0.00 0.00 -2383682.50 END BAL 0.00 182 00510 REGULATORY ASSET- CURRENT PRIM BEG YR BL 9,441,967.52 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -9,441,967.52 0.00 0.00 0.00 0.00 -9441967.52 END BAL 0.00 182 00512 REGULATORY ASSET-NON CURRENT P BEG YR BL 4,446,944.64 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -4,446,944.64 0.00 0.00 0.00 0.00 -4446944.64 END BAL 0.00 182 00550 REGULATORY ASSET - GAS HEDGE BEG YR BL 1,478,710.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,478,710.00 0.00 0.00 0.00 0.00 -1478710.00 END BAL 0.00 182 00600 ARO REG. ASSET STEAM PRODUCTION BEG YR BL 5,427,612.77 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,427,612.77 0.00 0.00 0.00 0.00 -5427612.77 END BAL 0.00 182 00650 ARO REG. ASSET OTHER PRODUCTION BEG YR BL 535,231.64 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -535,231.64 0.00 0.00 0.00 0.00 -535,231.64 END BAL 0.00 182 00660 ARO REG. ASSET TRANSMISSION BEG YR BL 54,362.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -54,362.50 0.00 0.00 0.00 0.00 -54,362.50 END BAL 0.00 182 00670 ARO REG. ASSET DISTRIBUTION BEG YR BL 218,745.14 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -218,745.14 0.00 0.00 0.00 0.00 -218,745.14 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 33 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 182 00680 ARO REG. ASSET GENERAL PLANT BEG YR BL 827,137.69 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -827,137.69 0.00 0.00 0.00 0.00 -827,137.69 END BAL 0.00 182 00720 REG ASSET - CRIST UNIT 2 BEG YR BL 44,533.33 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -44,533.33 0.00 0.00 0.00 0.00 -44,533.33 END BAL 0.00 182 00750 REGULATORY ASSET - DEFERRED I& BEG YR BL 86,531.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -86,531.00 0.00 0.00 0.00 0.00 -86,531.00 END BAL 0.00 182 00764 POTENTIAL NUCLEAR SITES BEG YR BL 8,372,517.83 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -8,372,517.83 10,556.68 0.00 0.00 8,058.70 -8391133.21 END BAL 0.00 182 00800 SFAS 158 REGULATORY ASSET FOR BEG YR BL 6,909,317.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -6,909,317.00 0.00 0.00 0.00 0.00 -6909317.00 END BAL 0.00 182 00803 SFAS 158 REGULATORY ASSET FOR BEG YR BL 11,086,689.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -11,086,689.00 0.00 0.00 0.00 0.00 -11086689.00 END BAL 0.00 182 30102 OTH REG ASSET-PLT RETIRE-CRST2 BEG YR BL 0.00 CM -7,353.63 0.00 0.00 0.00 0.00 -7,353.63 YTD 15,118.81 0.00 0.00 0.00 0.00 15,118.81 END BAL 15,118.81 182 30122 OTH REG ASSETS - NUCLEAR SITES BEG YR BL 0.00 CM 136,233.37 10,754.21 0.00 0.00 255,892.85 -130,413.69 YTD 9,467,035.37 33,180.71 0.00 0.00 651,021.09 8,782,833.57 END BAL 9,467,035.37 182 30200 OTH REG ASSET-FAS 109 BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 34 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 168,301.16 0.00 0.00 0.00 0.00 168,301.16 YTD 39,691,640.08 0.00 0.00 0.00 0.00 39691640.08 END BAL 39,691,640.08 182 30300 OTH REG ASSET-ACCR VACATION BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00 END BAL 8,120,000.00 182 30450 ORA-HDG-UNREAL LOSS-ELEC-CUR BEG YR BL 0.00 CM 14,944.87 0.00 0.00 0.00 0.00 14,944.87 YTD 20,659.26 0.00 0.00 0.00 0.00 20,659.26 END BAL 20,659.26 182 30501 ORA-HDG-REAL LOSS-GAS-CUR BEG YR BL 0.00 CM -25,560.00 0.00 0.00 0.00 0.00 -25,560.00 YTD 1,460,840.00 0.00 0.00 0.00 0.00 1,460,840.00 END BAL 1,460,840.00 182 30502 ORA-HDG-URLEAL LOSS-GAS-CUR BEG YR BL 0.00 CM -949,326.39 0.00 0.00 0.00 0.00 -949,326.39 YTD 13,126,078.89 0.00 0.00 0.00 0.00 13126078.89 END BAL 13,126,078.89 182 30510 ORA-HDG-UNREAL LOSS-GAS-NONCUR BEG YR BL 0.00 CM -563,992.63 0.00 0.00 0.00 0.00 -563,992.63 YTD 6,327,643.76 0.00 0.00 0.00 0.00 6,327,643.76 END BAL 6,327,643.76 182 30711 ORA-FUEL CLAUSE UNDER RECOV BEG YR BL 0.00 CM -943,179.85 0.00 0.00 0.00 0.00 -943,179.85 YTD 8,395,387.73 0.00 0.00 0.00 0.00 8,395,387.73 END BAL 8,395,387.73 182 30820 OTH REG AST-SFAS 158-OPRB MED BEG YR BL 0.00 CM -48,268.08 0.00 0.00 0.00 0.00 -48,268.08 YTD 9,441,454.68 0.00 0.00 0.00 0.00 9,441,454.68 END BAL 9,441,454.68 182 30830 OTH REG AST-SFAS 158-QUAL PENS BEG YR BL 91,802,034.00 CM -86,946.17 0.00 0.00 0.00 0.00 -86,946.17 YTD -13,361,559.68 0.00 0.00 0.00 0.00 -13361559.68 END BAL 78,440,474.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 35 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 182 30840 OTH REG AST-SFAS 158-SERP PENS BEG YR BL 0.00 CM -54,696.58 0.00 0.00 0.00 0.00 -54,696.58 YTD 6,186,911.68 0.00 0.00 0.00 0.00 6,186,911.68 END BAL 6,186,911.68 182 30902 OTH REG ASSET-ENVIRO RSRV BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 63,548,112.00 0.00 0.00 0.00 0.00 63548112.00 END BAL 63,548,112.00 182 30903 OTH REG ASSET-DEF I&D BEG YR BL 0.00 CM 110,753.00 0.00 0.00 0.00 0.00 110,753.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 182 30950 OTH RA-PLT TENASKA LEV LEASE BEG YR BL 8,141,239.88 CM 4,070,619.94 0.00 0.00 0.00 0.00 4,070,619.94 YTD 15,946,179.76 0.00 0.00 0.00 0.00 15946179.76 END BAL 24,087,419.64 182 30960 OTH REG ASSET-OPRB-RDS TAX BEG YR BL 0.00 CM 3,829,738.56 0.00 0.00 0.00 0.00 3,829,738.56 YTD 3,829,738.56 0.00 0.00 0.00 0.00 3,829,738.56 END BAL 3,829,738.56 182 35110 OTH REG ASSETS STM PROD ARO BEG YR BL 0.00 CM 32,845.34 0.00 0.00 0.00 0.00 32,845.34 YTD 5,558,210.83 0.00 0.00 0.00 0.00 5,558,210.83 END BAL 5,558,210.83 182 35140 OTH REG ASSETS OTHER PROD ARO BEG YR BL 0.00 CM 5,807.82 0.00 0.00 0.00 0.00 5,807.82 YTD 558,307.16 0.00 0.00 0.00 0.00 558,307.16 END BAL 558,307.16 182 35150 OTH REG ASSETS TRNS PLANT ARO BEG YR BL 0.00 CM 280.19 0.00 0.00 0.00 0.00 280.19 YTD 55,475.96 0.00 0.00 0.00 0.00 55,475.96 END BAL 55,475.96 182 35160 OTH REG ASSETS DIST PLANT ARO BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 36 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,184.05 0.00 0.00 0.00 0.00 1,184.05 YTD 223,451.71 0.00 0.00 0.00 0.00 223,451.71 END BAL 223,451.71 182 35190 OTH REG ASSETS GEN PLANT ARO BEG YR BL 0.00 CM 4,550.05 0.00 0.00 0.00 0.00 4,550.05 YTD 845,224.14 0.00 0.00 0.00 0.00 845,224.14 END BAL 845,224.14 TOTAL 182 00300 BEG YR BL 263,618,964.93 CM 5,695,935.02 10,754.21 0.00 0.00 255,892.85 5,429,287.96 YTD 15,780,219.65 43,737.39 0.00 0.00 659,079.79 15077402.47 END BAL 279,399,184.58 185 00100 TEMPORARY FACILITIES-REVENUE BEG YR BL 0.00 CM -21,230.00 0.00 0.00 0.00 0.00 -21,230.00 YTD -81,510.00 0.00 0.00 0.00 0.00 -81,510.00 END BAL -81,510.00 185 00200 TEMPORARY FACILITIES-EXPENSE BEG YR BL 0.00 CM 32,624.83 0.00 0.00 0.00 0.00 32,624.83 YTD 102,976.93 0.00 0.00 0.00 0.00 102,976.93 END BAL 102,976.93 185 00300 TEMPORARY FACILITIES-CONTRA BEG YR BL 0.00 CM -11,394.83 0.00 0.00 0.00 0.00 -11,394.83 YTD -21,466.93 0.00 0.00 0.00 0.00 -21,466.93 END BAL -21,466.93 TOTAL 186 00120 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -0.00 -7101198.24 0.00 0.00 0.00 7,101,198.24 END BAL -0.00 186 00570 DEF DR-SMITH 3 REHEAT PIPING BEG YR BL 243,294.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -243,294.72 0.00 0.00 0.00 0.00 -243,294.72 END BAL -0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 37 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 186 00922 MISC DEF DT-TENASKA CONT. LOSS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 485,401.46 0.00 0.00 0.00 0.00 485,401.46 END BAL 485,401.46 186 00923 MISC DEF DR-CORAL/BAC LEV CAP BEG YR BL 3,301,064.00 CM -729,557.00 0.00 0.00 0.00 0.00 -729,557.00 YTD -2,831,547.00 0.00 0.00 0.00 0.00 -2831547.00 END BAL 469,517.00 186 00927 MISC DEF DR- DAHLBERG LEV CAP BEG YR BL 4,234,711.89 CM -935,899.13 0.00 0.00 0.00 0.00 -935,899.13 YTD -3,632,400.58 0.00 0.00 0.00 0.00 -3632400.58 END BAL 602,311.31 186 00937 SAFETY SHOES BEG YR BL 3,491.20 CM 832.03 0.00 0.00 0.00 0.00 832.03 YTD -3,491.20 0.00 0.00 0.00 255.86 -3,747.06 END BAL 0.00 186 00959 SHIPS-O/S BONUS BEG YR BL 0.00 CM 0.00 3,340.76 0.00 0.00 0.00 -3,340.76 YTD 0.00 3,340.76 0.00 0.00 0.00 -3,340.76 END BAL 0.00 186 00981 PROP ACCTG ME CAPITAL ACCRUALS BEG YR BL -497,129.53 CM 230,889.37 0.00 0.00 0.00 0.00 230,889.37 YTD 677,774.27 0.00 0.00 0.00 0.00 677,774.27 END BAL 180,644.74 186 00990 PLNT SET UP-A/P BEG YR BL 43,092.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -43,092.45 0.00 0.00 0.00 0.00 -43,092.45 END BAL 0.00 186 01955 MISC DEF DR-UDR RECOV-FPU FUEL BEG YR BL 412,555.23 CM -53,208.02 0.00 0.00 0.00 0.00 -53,208.02 YTD -32,794.92 0.00 0.00 0.00 0.00 -32,794.92 END BAL 379,760.31 186 03135 MISC DEF DR-ENERGY SRVCS MKT BEG YR BL 134,069.60 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 38 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -692,360.48 0.00 0.00 0.00 0.00 -692,360.48 YTD 166,602.90 0.00 0.00 0.00 0.00 166,602.90 END BAL 300,672.50 186 03158 FORM S-3 REGISTRATION BEG YR BL 56,301.82 CM -19,705.64 0.00 0.00 0.00 0.00 -19,705.64 YTD -19,705.64 0.00 0.00 0.00 0.00 -19,705.64 END BAL 36,596.18 186 03163 MISC DEF DR-DAN1 TURB-RTR-BLDS BEG YR BL 4,040,080.63 CM 0.01 0.00 0.00 0.00 0.00 0.01 YTD -4,040,080.63 0.00 0.00 0.00 0.00 -4040080.63 END BAL 0.00 186 03164 MISC DEF DR-DAN2 TURB-RTR-BLDS BEG YR BL 957,779.38 CM 577,154.38 0.00 0.00 0.00 0.00 577,154.38 YTD 2,505,146.89 0.00 0.00 0.00 0.00 2,505,146.89 END BAL 3,462,926.27 TOTAL 186 00900 BEG YR BL 12,929,311.39 CM -1,621,854.48 3,340.76 0.00 0.00 0.00 -1625195.24 YTD -7,011,481.62 3,340.76 0.00 0.00 255.86 -7015078.24 END BAL 5,917,829.77 186 00800 SUSPENSE ACCT-WALKER BEG YR BL 0.00 CM 665.33 0.00 0.00 0.00 12,818.86 -12,153.53 YTD 665.33 1,980.09 0.00 0.00 32,559.57 -33,874.33 END BAL 665.33 186 00806 AMPS SUSPENSE ACTIVITY BEG YR BL 0.00 CM 0.00 0.00 0.00 -0.02 0.00 0.02 YTD 0.00 0.00 0.00 -0.02 0.00 0.02 END BAL 0.00 186 00896 A/P MONTH END CAPITAL ACCRUALS BEG YR BL 0.00 CM -796,119.77 0.00 0.00 0.00 0.00 -796,119.77 YTD 651,220.22 0.00 0.00 0.00 0.00 651,220.22 END BAL 651,220.22 TOTAL 186 00200 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 39 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 0.00 CM -795,454.44 0.00 0.00 -0.02 12,818.86 -808,273.28 YTD 651,885.55 1,980.09 0.00 -0.02 32,559.57 617,345.91 END BAL 651,885.55 189 00001 UNAM LOSS 15% BEG YR BL 20,219.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -20,219.00 0.00 0.00 0.00 0.00 -20,219.00 END BAL 0.00 189 00002 UNAM LOSS 12.6% BEG YR BL 194,653.03 CM -6,279.14 0.00 0.00 0.00 0.00 -6,279.14 YTD -25,116.56 0.00 0.00 0.00 0.00 -25,116.56 END BAL 169,536.47 189 00003 UNAM LOSS 11.5% BEG YR BL 73,562.72 CM -4,597.67 0.00 0.00 0.00 0.00 -4,597.67 YTD -18,390.68 0.00 0.00 0.00 0.00 -18,390.68 END BAL 55,172.04 189 00005 UNAM LSS 10.125 BEG YR BL 1,030,882.07 CM -14,121.68 0.00 0.00 0.00 0.00 -14,121.68 YTD -56,486.72 0.00 0.00 0.00 0.00 -56,486.72 END BAL 974,395.35 189 00012 UNAM 10.0% 2013 BEG YR BL 183,650.10 CM -4,270.92 0.00 0.00 0.00 0.00 -4,270.92 YTD -17,083.68 0.00 0.00 0.00 0.00 -17,083.68 END BAL 166,566.42 189 00020 UNAM 10.50% 014 BEG YR BL 358,284.95 CM -6,072.64 0.00 0.00 0.00 0.00 -6,072.64 YTD -24,290.56 0.00 0.00 0.00 0.00 -24,290.56 END BAL 333,994.39 189 00021 UNAM 7.125% PCB BEG YR BL 419,136.32 CM -3,104.72 0.00 0.00 0.00 0.00 -3,104.72 YTD -12,418.88 0.00 0.00 0.00 0.00 -12,418.88 END BAL 406,717.44 189 00023 UNAM 8.75% FMB BEG YR BL 1,806,578.23 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 40 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -12,633.41 0.00 0.00 0.00 0.00 -12,633.41 YTD -50,533.64 0.00 0.00 0.00 0.00 -50,533.64 END BAL 1,756,044.59 189 00024 UNAM 8.25% PCB BEG YR BL 485,314.58 CM -5,452.97 0.00 0.00 0.00 0.00 -5,452.97 YTD -21,811.88 0.00 0.00 0.00 0.00 -21,811.88 END BAL 463,502.70 189 00025 UNAM 6.75% PCB BEG YR BL 104,293.61 CM -714.34 0.00 0.00 0.00 0.00 -714.34 YTD -2,857.36 0.00 0.00 0.00 0.00 -2,857.36 END BAL 101,436.25 189 00026 UNAM 6.75% PCB BEG YR BL 140,323.46 CM -961.12 0.00 0.00 0.00 0.00 -961.12 YTD -3,844.48 0.00 0.00 0.00 0.00 -3,844.48 END BAL 136,478.98 189 00028 UNAM LOSS - 6.20% JACKSON COUNTY PCB DUE IN 2023 BEG YR BL 197,911.06 CM -1,244.72 0.00 0.00 0.00 0.00 -1,244.72 YTD -4,978.88 0.00 0.00 0.00 0.00 -4,978.88 END BAL 192,932.18 189 00029 UNAM LOSS - 6.30% MONROE COUNTY PCB DUE IN 2024 BEG YR BL 286,555.41 CM -1,628.16 0.00 0.00 0.00 0.00 -1,628.16 YTD -6,512.64 0.00 0.00 0.00 0.00 -6,512.64 END BAL 280,042.77 189 00030 UNAM LOSS - VARIABLE RATE MONROE COUNTY PCB DUE 20 BEG YR BL 129,015.60 CM -733.04 0.00 0.00 0.00 0.00 -733.04 YTD -2,932.16 0.00 0.00 0.00 0.00 -2,932.16 END BAL 126,083.44 189 00031 UNAM LOSS - CAPITAL TRUST I DUE 2037 - 7.625% BEG YR BL 988,427.17 CM -2,941.75 0.00 0.00 0.00 0.00 -2,941.75 YTD -11,767.00 0.00 0.00 0.00 0.00 -11,767.00 END BAL 976,660.17 189 00032 UNAMORT LOSS 6% SR NOTE DUE 1/30/2012 BEG YR BL 268,086.40 CM -10,723.47 0.00 0.00 0.00 0.00 -10,723.47 YTD -42,893.88 0.00 0.00 0.00 0.00 -42,893.88 END BAL 225,192.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 41 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 189 00033 UNAMORT LOSS 7.5% JR SUB NOTE DUE 6/30/2037 BEG YR BL 508,947.22 CM -1,542.27 0.00 0.00 0.00 0.00 -1,542.27 YTD -6,169.08 0.00 0.00 0.00 0.00 -6,169.08 END BAL 502,778.14 189 00034 UNAMORT LOSS 5.80% PCB ESC CNTY BEG YR BL 339,614.86 CM -2,109.41 0.00 0.00 0.00 0.00 -2,109.41 YTD -8,437.64 0.00 0.00 0.00 0.00 -8,437.64 END BAL 331,177.22 189 00035 UNAMORT LOSS 5.70% PCB JACKSON CNTY BEG YR BL 148,781.85 CM -896.28 0.00 0.00 0.00 0.00 -896.28 YTD -3,585.12 0.00 0.00 0.00 0.00 -3,585.12 END BAL 145,196.73 189 00036 UNAMORT LOSS 5.50% PCB JACKSON CNTY BEG YR BL 296,755.89 CM -1,537.59 0.00 0.00 0.00 0.00 -1,537.59 YTD -6,150.36 0.00 0.00 0.00 0.00 -6,150.36 END BAL 290,605.53 189 00038 UNAMORTIZED LOSS ON 6.70% SR INSURED NOTE DUE 6/30 BEG YR BL 1,160,317.00 CM -3,392.74 0.00 0.00 0.00 0.00 -3,392.74 YTD -13,570.96 0.00 0.00 0.00 0.00 -13,570.96 END BAL 1,146,746.04 189 00039 UNAMORTIZED LOSS - 7% CAPITAL TRUST II DUE 2037 BEG YR BL 1,104,380.38 CM -3,306.53 0.00 0.00 0.00 0.00 -3,306.53 YTD -13,226.12 0.00 0.00 0.00 0.00 -13,226.12 END BAL 1,091,154.26 189 00040 UNAMORTIZED LOSS ON 6.10% SR INSURED NOTE DUE 9/30 BEG YR BL 846,859.78 CM -10,455.06 0.00 0.00 0.00 0.00 -10,455.06 YTD -41,820.24 0.00 0.00 0.00 0.00 -41,820.24 END BAL 805,039.54 189 00041 UNAMORTIZED LOSS ON 6-7/8% FMB DUE 2026 BEG YR BL 1,576,662.76 CM -8,211.79 0.00 0.00 0.00 0.00 -8,211.79 YTD -32,847.16 0.00 0.00 0.00 0.00 -32,847.16 END BAL 1,543,815.60 189 00042 UNAMORTIZED LOSS ON 7-3/8% CAPITAL TRUST III DUE 9 BEG YR BL 883,609.24 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 42 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -2,397.20 0.00 0.00 0.00 0.00 -2,397.20 YTD -9,588.80 0.00 0.00 0.00 0.00 -9,588.80 END BAL 874,020.44 189 00043 UNAMORTIZED LOSS ON CAPITAL TRUST IV DUE 11/30/204 BEG YR BL 502,846.56 CM -1,276.26 0.00 0.00 0.00 0.00 -1,276.26 YTD -5,105.04 0.00 0.00 0.00 0.00 -5,105.04 END BAL 497,741.52 189 00044 UNAMORTIZED LOSS ON REACQ OF $37M VAR RATE PCB ESC CNTY BEG YR BL 543,159.27 CM -3,621.06 0.00 0.00 0.00 0.00 -3,621.06 YTD -14,484.24 0.00 0.00 0.00 0.00 -14,484.24 END BAL 528,675.03 TOTAL 189 00000 BEG YR BL 14,598,828.52 CM -114,225.94 0.00 0.00 0.00 0.00 -114,225.94 YTD -477,122.76 0.00 0.00 0.00 0.00 -477,122.76 END BAL 14,121,705.76 190 00153 ADIT-MTD PC-PRTCT-FED OFFSET BEG YR BL 1,310,493.79 CM 94,497.33 0.00 0.00 0.00 0.00 94,497.33 YTD 377,989.32 0.00 0.00 0.00 0.00 377,989.32 END BAL 1,688,483.11 190 00154 ADIT-MTD-PRTCT-FED OFFSET BEG YR BL 16,549,002.67 CM 69,535.88 0.00 0.00 0.00 0.00 69,535.88 YTD 278,143.52 0.00 0.00 0.00 0.00 278,143.52 END BAL 16,827,146.19 190 00155 ADIT-RMVL-PRTCT-FED OFFSET BEG YR BL -3,362,562.30 CM -3,673.46 0.00 0.00 0.00 0.00 -3,673.46 YTD -14,693.82 0.00 0.00 0.00 0.00 -14,693.82 END BAL -3,377,256.12 190 00156 ADIT-LIFE-UNPRTCT-FED OFFSET BEG YR BL 922,234.33 CM -6,534.98 0.00 0.00 0.00 0.00 -6,534.98 YTD -26,139.92 0.00 0.00 0.00 0.00 -26,139.92 END BAL 896,094.41 190 00157 ADIT-RMVL-UNPRTCT-FED OFFSET BEG YR BL -291,141.08 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 43 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -19,759.90 0.00 0.00 0.00 0.00 -19,759.90 YTD -79,039.62 0.00 0.00 0.00 0.00 -79,039.62 END BAL -370,180.70 190 00158 ADIT-BASIS-UNPRTCT-FED FSET BEG YR BL -1,507,129.89 CM -6,900.80 0.00 0.00 0.00 0.00 -6,900.80 YTD -27,603.18 0.00 0.00 0.00 0.00 -27,603.18 END BAL -1,534,733.07 190 00237 ADIT-ELEC-FAS 109-FED-LT-EDT BEG YR BL 1,980,184.00 CM -23,731.01 0.00 0.00 0.00 0.00 -23,731.01 YTD -71,089.49 0.00 0.00 0.00 0.00 -71,089.49 END BAL 1,909,094.51 190 00238 ADIT-ELEC-FAS 109-ST-LT-EDT BEG YR BL 329,282.00 CM -3,946.21 0.00 0.00 0.00 0.00 -3,946.21 YTD -11,821.34 0.00 0.00 0.00 0.00 -11,821.34 END BAL 317,460.66 190 00239 ADIT-ELEC-FAS 109-FED-LT-ITC BEG YR BL 4,651,204.00 CM -67,011.59 0.00 0.00 0.00 0.00 -67,011.59 YTD -265,390.62 0.00 0.00 0.00 0.00 -265,390.62 END BAL 4,385,813.38 190 00240 ADIT-ELEC-FAS 109-ST-LT-ITC BEG YR BL 773,446.00 CM -11,143.28 0.00 0.00 0.00 0.00 -11,143.28 YTD -44,131.47 0.00 0.00 0.00 0.00 -44,131.47 END BAL 729,314.53 190 00481 FIN48 DEF TAX FED OFFSET-CUR BEG YR BL 132.17 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 132.17 190 00483 FIN48 DEF TAX FED OFFSET-LT BEG YR BL 59,995.43 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 12,895.90 0.00 0.00 0.00 0.00 12,895.90 END BAL 72,891.33 190 00484 FIN48 DEF TAX STATE OFFSET-LT BEG YR BL 10,077.97 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,210.57 0.00 0.00 0.00 0.00 2,210.57 END BAL 12,288.54 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 44 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 190 01100 TTL NON-P DTA-F BEG YR BL 33,667,142.58 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -33,667,142.58 0.00 0.00 0.00 0.00 -33667142.58 END BAL 0.00 190 01101 PREPAID INCOME TAXES - OTHER COMPREHENSIVE INCOME BEG YR BL 1,325,892.64 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,325,892.64 0.00 0.00 0.00 0.00 -1325892.64 END BAL 0.00 190 01140 NON-PROP-ST OFS BEG YR BL -610,338.14 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 610,338.14 0.00 0.00 0.00 0.00 610,338.14 END BAL 0.00 190 01150 TTL APP S DTA-F BEG YR BL 15,944.47 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -15,944.47 0.00 0.00 0.00 0.00 -15,944.47 END BAL 0.00 190 01160 APPL SLS ST OFS BEG YR BL 5,787.86 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,787.86 0.00 0.00 0.00 0.00 -5,787.86 END BAL 0.00 190 01303 ADIT-DTA-ELEC-FED-LT BEG YR BL 0.00 CM -999,851.81 0.00 0.00 0.00 0.00 -999,851.81 YTD 38,198,149.18 0.00 0.00 0.00 0.00 38198149.18 END BAL 38,198,149.18 190 01304 ADIT-DTA-ELEC-FED-OS-LT BEG YR BL 0.00 CM -79,751.79 0.00 0.00 0.00 0.00 -79,751.79 YTD -868,936.71 0.00 0.00 0.00 0.00 -868,936.71 END BAL -868,936.71 190 01307 ADIT-DTA-ELEC-ST-LT BEG YR BL 0.00 CM -187,151.85 0.00 0.00 0.00 0.00 -187,151.85 YTD 5,950,607.86 0.00 0.00 0.00 0.00 5,950,607.86 END BAL 5,950,607.86 190 01403 ADIT-DTA-NU-FED-LT BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 45 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 254.13 0.00 0.00 0.00 0.00 254.13 YTD 19,489.25 0.00 0.00 0.00 0.00 19,489.25 END BAL 19,489.25 190 01404 ADIT-DTA-NU-FED-OS-LT BEG YR BL 0.00 CM -13.97 0.00 0.00 0.00 0.00 -13.97 YTD 5,592.90 0.00 0.00 0.00 0.00 5,592.90 END BAL 5,592.90 190 01407 ADIT-DTA-NU-ST-LT BEG YR BL 0.00 CM 39.93 0.00 0.00 0.00 0.00 39.93 YTD 3,062.76 0.00 0.00 0.00 0.00 3,062.76 END BAL 3,062.76 190 01703 ADIT-DTA-FAS 133-FED-LT BEG YR BL 0.00 CM 126,267.00 0.00 0.00 0.00 0.00 126,267.00 YTD 2,179,811.64 0.00 0.00 0.00 0.00 2,179,811.64 END BAL 2,179,811.64 190 01707 ADIT-DTA-FAS 133-ST-LT BEG YR BL 0.00 CM 20,996.00 0.00 0.00 0.00 0.00 20,996.00 YTD 362,456.68 0.00 0.00 0.00 0.00 362,456.68 END BAL 362,456.68 190 02100 TTL NON-P DTA-S BEG YR BL 5,268,624.83 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,268,624.83 0.00 0.00 0.00 0.00 -5268624.83 END BAL 0.00 190 02101 PREPAID INCOME TAXES - OTHER COMPREHENSIVE INCOME BEG YR BL 220,462.68 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -220,462.68 0.00 0.00 0.00 0.00 -220,462.68 END BAL 0.00 190 02150 TTL APP S DTA-S BEG YR BL 2,505.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,505.72 0.00 0.00 0.00 0.00 -2,505.72 END BAL 0.00 TOTAL 190 00000 BEG YR BL 61,321,241.73 CM -1,097,880.38 0.00 0.00 0.00 0.00 -1097880.38 YTD 6,085,540.77 0.00 0.00 0.00 0.00 6,085,540.77 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 46 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 67,406,782.50 201 00000 COMMON STOCK ISSUED BEG YR BL -38,060,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -38,060,000.00 201 00001 COMMON STOCK BEG YR BL -80,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -80,000,000.00 201 00002 COMMON STOCK ISSUED-$135M BEG YR BL -135,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00 END BAL -185,000,000.00 TOTAL 201 00100 BEG YR BL -253,060,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00 END BAL -303,060,000.00 204 00016 PREF STK ISSU-6.0% BEG YR BL -55,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -55,000,000.00 204 00017 PREF STK ISSU-6.5% BEG YR BL -45,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -45,000,000.00 TOTAL 204 00000 BEG YR BL -100,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -100,000,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 47 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 211 00100 MISC PIC-CAP CONTRIB BEG YR BL -517,543,369.97 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,127,996.00 0.00 0.00 0.00 0.00 -1127996.00 END BAL -518,671,365.97 211 00106 APIC - STOCK OPTIONS COST BEG YR BL -8,198,292.75 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,198,292.75 0.00 0.00 0.00 0.00 8,198,292.75 END BAL 0.00 211 00109 MISC PIC-STK OPT-GNRL BEG YR BL 0.00 CM -39,050.76 0.00 0.00 0.00 0.00 -39,050.76 YTD -8,885,918.95 0.00 0.00 0.00 0.00 -8885918.95 END BAL -8,885,918.95 211 00116 APIC - STOCK OPTIONS TAX POOL BEG YR BL -8,835,668.01 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,835,668.01 0.00 0.00 0.00 0.00 8,835,668.01 END BAL 0.00 211 00210 MISC PIC-STK OPT-TAX POOL BEG YR BL 0.00 CM -18,762.24 0.00 0.00 0.00 0.00 -18,762.24 YTD -8,945,995.57 0.00 0.00 0.00 0.00 -8945995.57 END BAL -8,945,995.57 211 00510 PIC-PERFORMANCE SHARES-GNRL BEG YR BL 0.00 CM -31,009.38 0.00 0.00 0.00 0.00 -31,009.38 YTD -77,423.06 0.00 0.00 0.00 0.00 -77,423.06 END BAL -77,423.06 TOTAL 211 00000 BEG YR BL -534,577,330.73 CM -88,822.38 0.00 0.00 0.00 0.00 -88,822.38 YTD -2,003,372.82 0.00 0.00 0.00 0.00 -2003372.82 END BAL -536,580,703.55 214 00016 CAP STK EXP-PREF-6.0% BEG YR BL 1,113,664.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 1,113,664.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 48 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 214 00017 CAP STK EXP-PREF-??% BEG YR BL 887,990.42 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 887,990.42 TOTAL 214 00000 BEG YR BL 2,001,654.74 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 2,001,654.74 216 00000 UNAPPROP RETAINED EARNINGS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -219,116,813.36 0.00 0.00 0.00 0.00 -219116813.4 END BAL -219,116,813.36 216 00100 UNAPRO RET EARN BEG YR BL -219,116,813.36 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 219,116,813.36 0.00 0.00 0.00 0.00 219116813.36 END BAL 0.00 TOTAL 216 00000 BEG YR BL -219,116,813.36 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -0.00 0.00 0.00 0.00 0.00 -0.00 END BAL -219,116,813.36 219 00013 OCI BEG BAL HEDGE INTEREST BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 4,008,794.00 0.00 0.00 0.00 0.00 4,008,794.00 END BAL 4,008,794.00 219 00063 OCI BEG BAL TAX HEDGE INTEREST BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,546,347.00 0.00 0.00 0.00 0.00 -1546347.00 END BAL -1,546,347.00 219 00300 OCI CHANGES IN FAIR VALUE OF H BEG YR BL 2,122,886.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 49 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,122,886.00 0.00 0.00 0.00 0.00 -2122886.00 END BAL 0.00 219 00302 OCI CHANGES IN FV OF 6/29 HEDG BEG YR BL 2,720,724.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,720,724.00 0.00 0.00 0.00 0.00 -2720724.00 END BAL 0.00 219 00303 OCI CHANGES IN FV OF 6/30 HEDG BEG YR BL 2,640,535.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,640,535.00 0.00 0.00 0.00 0.00 -2640535.00 END BAL 0.00 219 00304 OCI FV OF CF HEDGE - 3/05/07 T BEG YR BL -3,030,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,030,000.00 0.00 0.00 0.00 0.00 3,030,000.00 END BAL 0.00 219 00305 OCI FV OF CF HEDGE - 3/14/07 B BEG YR BL 2,580,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,580,000.00 0.00 0.00 0.00 0.00 -2580000.00 END BAL 0.00 219 00306 OCI FV OF CF HEDGE - 3/14/07 K BEG YR BL 2,640,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,640,000.00 0.00 0.00 0.00 0.00 -2640000.00 END BAL 0.00 219 00500 OCI - TAX ON 21900300 BEG YR BL -818,902.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 818,902.00 0.00 0.00 0.00 0.00 818,902.00 END BAL 0.00 219 00502 OCI DEFERRED TAX ON 6/29 HEDGE BEG YR BL -1,049,519.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,049,519.00 0.00 0.00 0.00 0.00 1,049,519.00 END BAL 0.00 219 00503 OCI DEFERRED TAX ON 6/30 HEDGE BEG YR BL -1,018,586.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,018,586.00 0.00 0.00 0.00 0.00 1,018,586.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 50 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 219 00504 OCI DEF TAX ON CF HEDGE - 3/05 BEG YR BL 1,168,823.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,168,823.00 0.00 0.00 0.00 0.00 -1168823.00 END BAL 0.00 219 00505 OCI DEF TAX ON CF HEDGE - 3/14 BEG YR BL -995,235.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 995,235.00 0.00 0.00 0.00 0.00 995,235.00 END BAL 0.00 219 00506 OCI DEF TAX ON CF HEDGE - 3/14 BEG YR BL -1,018,380.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,018,380.00 0.00 0.00 0.00 0.00 1,018,380.00 END BAL 0.00 219 00600 OCI - RECLASS TO EARNINGS - FV BEG YR BL -979,812.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 979,812.00 0.00 0.00 0.00 0.00 979,812.00 END BAL 0.00 219 00602 OCI RECLASS TO EARNINGS - 6/29 BEG YR BL -821,916.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 821,916.00 0.00 0.00 0.00 0.00 821,916.00 END BAL 0.00 219 00603 OCI RECLASS TO EARNINGS - 6/30 BEG YR BL -797,688.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 797,688.00 0.00 0.00 0.00 0.00 797,688.00 END BAL 0.00 219 00604 OCI RECLASS TO EARNINGS-3/05/0 BEG YR BL 776,017.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -776,017.00 0.00 0.00 0.00 0.00 -776,017.00 END BAL 0.00 219 00605 OCI RECLASS TO EARNINGS-3/14/0 BEG YR BL -448,633.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 448,633.00 0.00 0.00 0.00 0.00 448,633.00 END BAL 0.00 219 00606 OCI RECLASS TO EARNINGS-3/14/0 BEG YR BL -459,067.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 51 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 459,067.00 0.00 0.00 0.00 0.00 459,067.00 END BAL 0.00 219 00700 OCI - TAX ON RECLASS BEG YR BL 377,964.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -377,964.00 0.00 0.00 0.00 0.00 -377,964.00 END BAL 0.00 219 00702 OCI DEFERRED TAX ON RECLASS - BEG YR BL 317,052.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -317,052.00 0.00 0.00 0.00 0.00 -317,052.00 END BAL 0.00 219 00703 OCI DEFERRED TAX ON RECLASS - BEG YR BL 307,728.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -307,728.00 0.00 0.00 0.00 0.00 -307,728.00 END BAL 0.00 219 00704 OCI DEF TAX ON RECLASS - 3/05/ BEG YR BL -299,343.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 299,343.00 0.00 0.00 0.00 0.00 299,343.00 END BAL 0.00 219 00705 OCI DEF TAX ON RECLASS - 3/14/ BEG YR BL 173,068.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -173,068.00 0.00 0.00 0.00 0.00 -173,068.00 END BAL 0.00 219 00706 OCI DEF TAX ON RECLASS - 3/14/ BEG YR BL 177,096.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -177,096.00 0.00 0.00 0.00 0.00 -177,096.00 END BAL 0.00 219 01707 OCI-CHG FV-CF HDG-INT 7/09 BEG YR BL -720,110.00 CM -531,043.00 0.00 0.00 0.00 0.00 -531,043.00 YTD 1,440,220.00 0.00 0.00 0.00 0.00 1,440,220.00 END BAL 720,110.00 219 01708 OCI-CHG FV-CF HDG-INT 10/09 BEG YR BL -2,214,142.00 CM -535,790.00 0.00 0.00 0.00 0.00 -535,790.00 YTD 2,898,584.00 0.00 0.00 0.00 0.00 2,898,584.00 END BAL 684,442.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 52 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 219 03701 OCI-RECLS-HDG-INT-4/03 BEG YR BL 0.00 CM -27,217.00 0.00 0.00 0.00 0.00 -27,217.00 YTD -108,868.00 0.00 0.00 0.00 0.00 -108,868.00 END BAL -108,868.00 219 03702 OCI-RECLS-HDG-INT-6/29 BEG YR BL 0.00 CM -22,831.00 0.00 0.00 0.00 0.00 -22,831.00 YTD -91,324.00 0.00 0.00 0.00 0.00 -91,324.00 END BAL -91,324.00 219 03703 OCI-RECLS-HDG-INT-6/30 BEG YR BL 0.00 CM -22,158.00 0.00 0.00 0.00 0.00 -22,158.00 YTD -88,632.00 0.00 0.00 0.00 0.00 -88,632.00 END BAL -88,632.00 219 03704 OCI-RECLS-HDG-INT-TOKYO-3/07 BEG YR BL 0.00 CM 25,250.00 0.00 0.00 0.00 0.00 25,250.00 YTD 101,000.00 0.00 0.00 0.00 0.00 101,000.00 END BAL 101,000.00 219 03705 OCI-RECLS-HDG-INT-BARCLAY-3/07 BEG YR BL 0.00 CM -21,500.00 0.00 0.00 0.00 0.00 -21,500.00 YTD -86,000.00 0.00 0.00 0.00 0.00 -86,000.00 END BAL -86,000.00 219 03706 OCI-RECLS-HDG-INT-KBC-3/07 BEG YR BL 0.00 CM -22,000.00 0.00 0.00 0.00 0.00 -22,000.00 YTD -88,000.00 0.00 0.00 0.00 0.00 -88,000.00 END BAL -88,000.00 219 03708 OCI-RECLS-CF HDG-INT 10/09 BEG YR BL 0.00 CM 9,348.00 0.00 0.00 0.00 0.00 9,348.00 YTD 9,348.00 0.00 0.00 0.00 0.00 9,348.00 END BAL 9,348.00 219 06707 OCI-CF HDG-INT-DEF TAX 7/09 BEG YR BL 277,782.00 CM 204,849.00 0.00 0.00 0.00 0.00 204,849.00 YTD -555,564.00 0.00 0.00 0.00 0.00 -555,564.00 END BAL -277,782.00 219 06708 OCI-CF HDG-INT-DEF TAX 10/09 BEG YR BL 854,105.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 53 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -383,401.00 0.00 0.00 0.00 0.00 -383,401.00 YTD -1,708,210.00 0.00 0.00 0.00 0.00 -1708210.00 END BAL -854,105.00 219 08701 OCI-TXRECLS-HDG-INT BEG YR BL 0.00 CM 10,499.00 0.00 0.00 0.00 0.00 10,499.00 YTD 41,996.00 0.00 0.00 0.00 0.00 41,996.00 END BAL 41,996.00 219 08702 OCI-TXRECLS-HDG-INT-DEFTX-6/29 BEG YR BL 0.00 CM 8,807.00 0.00 0.00 0.00 0.00 8,807.00 YTD 35,228.00 0.00 0.00 0.00 0.00 35,228.00 END BAL 35,228.00 219 08703 OCI-TXRECLS-HDG-INT-DEFTX-6/30 BEG YR BL 0.00 CM 8,548.00 0.00 0.00 0.00 0.00 8,548.00 YTD 34,192.00 0.00 0.00 0.00 0.00 34,192.00 END BAL 34,192.00 219 08704 TXRECLS-HDG-INT-DEF TX-TKY3/07 BEG YR BL 0.00 CM -9,740.00 0.00 0.00 0.00 0.00 -9,740.00 YTD -38,960.00 0.00 0.00 0.00 0.00 -38,960.00 END BAL -38,960.00 219 08705 TXRECLS-HDG-INT-DEFTX-BLAY3/07 BEG YR BL 0.00 CM 8,294.00 0.00 0.00 0.00 0.00 8,294.00 YTD 33,176.00 0.00 0.00 0.00 0.00 33,176.00 END BAL 33,176.00 219 08706 TXRECLS-HDG-INT-DEF TX-KBC3/07 BEG YR BL 0.00 CM 8,487.00 0.00 0.00 0.00 0.00 8,487.00 YTD 33,948.00 0.00 0.00 0.00 0.00 33,948.00 END BAL 33,948.00 219 08708 OCI-DEFTX RCLS-CF HDG-INT10/09 BEG YR BL 0.00 CM -3,606.00 0.00 0.00 0.00 0.00 -3,606.00 YTD -3,606.00 0.00 0.00 0.00 0.00 -3,606.00 END BAL -3,606.00 TOTAL 219 00000 BEG YR BL 2,462,447.00 CM -1,295,204.00 0.00 0.00 0.00 0.00 -1295204.00 YTD 56,163.00 0.00 0.00 0.00 0.00 56,163.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 54 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 2,518,610.00 224 00450 PCB-ESC-5.625%-$37M-07/2022 BEG YR BL -37,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -37,000,000.00 224 00458 PCB-CNTY-$65M-4/2039 BEG YR BL -65,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -65,000,000.00 224 00459 PCB-CNTY VAR%-$65M-4/2039 BEG YR BL -65,400,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -65,400,000.00 224 00719 3RD VAR INT PCB BEG YR BL -3,930,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -3,930,000.00 224 00721 $60 MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00722 $60 MM 30 YR INS SR NOTE 5.25% SERIES H DUE 7/15/3 BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL -40,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -40,000,000.00 224 00746 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL -42,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -42,000,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 55 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 224 00748 FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS) BEG YR BL -13,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -13,000,000.00 224 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL -62,486,000.00 CM 49,000.00 0.00 0.00 0.00 0.00 49,000.00 YTD 134,000.00 0.00 0.00 0.00 0.00 134,000.00 END BAL -62,352,000.00 224 00751 COUNTY AUCTION RATE PCB- $32.550 ESCAMBIA COUNTY BEG YR BL -32,550,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -32,550,000.00 224 00752 COUNTY AUCTION RATE PCB - $29.075 - JACKSON COUNTY BEG YR BL -29,075,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -29,075,000.00 224 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL -35,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -35,000,000.00 224 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL -75,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -75,000,000.00 224 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00758 $110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30% BEG YR BL -110,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -110,000,000.00 224 00759 $85MM SR NOTE SERIES 2007A BEG YR BL -85,000,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 56 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -85,000,000.00 224 00761 OTH LT DBT-VAR%/$110M/APR 2011 BEG YR BL -110,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -110,000,000.00 224 00763 $140M SER 2009A FLOAT RATE SR NOTE DUE 06/2010 BEG YR BL -140,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -140,000,000.00 224 00860 OLT DT-SN-4.75%-$175M-APR2020 BEG YR BL 0.00 CM -175,000,000.00 0.00 0.00 0.00 0.00 -175000000.0 YTD -175,000,000.00 0.00 0.00 0.00 0.00 -175000000.0 END BAL -175,000,000.00 TOTAL 224 00000 BEG YR BL -1125441000.00 CM -174,951,000.00 0.00 0.00 0.00 0.00 -174951000.0 YTD -174,866,000.00 0.00 0.00 0.00 0.00 -174866000.0 END BAL -1300307000.00 226 00719 3RD VAR INT PCB 2022 BEG YR BL 4,534.87 CM -30.23 0.00 0.00 0.00 0.00 -30.23 YTD -120.92 0.00 0.00 0.00 0.00 -120.92 END BAL 4,413.95 226 00721 $60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC BEG YR BL 139,167.12 CM -3,313.50 0.00 0.00 0.00 0.00 -3,313.50 YTD -13,254.00 0.00 0.00 0.00 0.00 -13,254.00 END BAL 125,913.12 226 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 BEG YR BL 1,484,511.68 CM -5,245.63 0.00 0.00 0.00 0.00 -5,245.63 YTD -20,982.52 0.00 0.00 0.00 0.00 -20,982.52 END BAL 1,463,529.16 226 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL 996,114.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 57 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -3,495.14 0.00 0.00 0.00 0.00 -3,495.14 YTD -13,980.56 0.00 0.00 0.00 0.00 -13,980.56 END BAL 982,133.94 226 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL 1,524,795.79 CM -6,637.26 0.00 0.00 0.00 0.00 -6,637.26 YTD -25,086.92 0.00 0.00 0.00 0.00 -25,086.92 END BAL 1,499,708.87 226 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL 944,935.52 CM -2,299.11 0.00 0.00 0.00 0.00 -2,299.11 YTD -9,196.44 0.00 0.00 0.00 0.00 -9,196.44 END BAL 935,739.08 226 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL 250,848.09 CM -4,400.84 0.00 0.00 0.00 0.00 -4,400.84 YTD -17,603.36 0.00 0.00 0.00 0.00 -17,603.36 END BAL 233,244.73 226 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 BEG YR BL 227,878.62 CM -739.86 0.00 0.00 0.00 0.00 -739.86 YTD -2,959.44 0.00 0.00 0.00 0.00 -2,959.44 END BAL 224,919.18 226 00758 $110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30% BEG YR BL 513,068.62 CM -6,181.55 0.00 0.00 0.00 0.00 -6,181.55 YTD -24,726.20 0.00 0.00 0.00 0.00 -24,726.20 END BAL 488,342.42 226 00759 $85MM SR NOTE SERIES 2007A BEG YR BL 441,481.50 CM -4,905.35 0.00 0.00 0.00 0.00 -4,905.35 YTD -19,621.40 0.00 0.00 0.00 0.00 -19,621.40 END BAL 421,860.10 226 00860 UNAMT DISCOLD-4.75-175M-4/2020 BEG YR BL 0.00 CM 1,159,996.25 0.00 0.00 0.00 0.00 1,159,996.25 YTD 1,159,996.25 0.00 0.00 0.00 0.00 1,159,996.25 END BAL 1,159,996.25 TOTAL 226 00000 BEG YR BL 6,527,336.31 CM 1,122,747.78 0.00 0.00 0.00 0.00 1,122,747.78 YTD 1,012,464.49 0.00 0.00 0.00 0.00 1,012,464.49 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 58 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 7,539,800.80 228 01100 PROPERTY RESERVE BEG YR BL -67,798,534.15 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 67,798,534.15 0.00 0.00 0.00 0.00 67798534.15 END BAL 0.00 228 01102 HURRICANE IVAN PROPERTY DAMAGE BEG YR BL 42,800,000.07 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -42,800,000.07 0.00 0.00 0.00 0.00 -42800000.07 END BAL 0.00 228 01103 2005 STORMS BEG YR BL 1,730,874.41 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,730,874.41 0.00 0.00 0.00 0.00 -1730874.41 END BAL 0.00 228 01104 HURRICANE DENNIS PROPERTY DAMA BEG YR BL 50,497,963.25 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -50,497,963.25 0.00 0.00 0.00 0.00 -50497963.25 END BAL 0.00 228 01105 HURRICANE KATRINA PROPERTY DAMAGE BEG YR BL 2,077,977.77 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,077,977.77 0.00 0.00 0.00 0.00 -2077977.77 END BAL 0.00 228 01106 STORM RECOVERY BEG YR BL -55,474,510.20 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 55,474,510.20 0.00 0.00 0.00 0.00 55474510.20 END BAL 0.00 228 01108 ACCUM PROP INS-STORMS 08 BEG YR BL 1,208,964.93 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,208,964.93 0.00 0.00 0.00 0.00 -1208964.93 END BAL 0.00 228 01109 ENVIRONMENTAL PROPERTY RESERVE BEG YR BL -2,868,142.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,868,142.72 0.00 0.00 0.00 0.00 2,868,142.72 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 59 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 228 01110 WEATHER RELATED PROP RES (ICE BEG YR BL 1,684,198.66 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,684,198.66 0.00 0.00 0.00 0.00 -1684198.66 END BAL 0.00 228 01111 NONWEATHER RELATED PROP RES (F BEG YR BL 2,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,000,000.00 0.00 0.00 0.00 0.00 -2000000.00 END BAL 0.00 228 01112 ACCUM PROP INS-STORMS 09 BEG YR BL 95,323.88 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -95,323.88 0.00 0.00 0.00 0.00 -95,323.88 END BAL 0.00 228 10004 ACC PROP INS-AMT ENV REMED RSV BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,868,142.72 0.00 0.00 0.00 0.00 -2868142.72 END BAL -2,868,142.72 228 10008 ACCUM PROP INS-STORMS 08 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,208,964.93 0.00 0.00 0.00 0.00 1,208,964.93 END BAL 1,208,964.93 228 10009 ACCUM PROP INS-STORMS 09 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 95,323.88 0.00 0.00 0.00 0.00 95,323.88 END BAL 95,323.88 228 11100 ACCUM PROP INSURANCE RESERVE BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -67,798,534.15 0.00 0.00 0.00 0.00 -67798534.15 END BAL -67,798,534.15 228 11101 ACCUM PROP INS-RSRV ACCR BEG YR BL 0.00 CM -291,667.00 0.00 0.00 0.00 0.00 -291,667.00 YTD -1,166,668.00 0.00 0.00 0.00 0.00 -1166668.00 END BAL -1,166,668.00 228 11102 ACCUM PROP INS-HUR IVAN BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 60 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 42,800,000.07 0.00 0.00 0.00 0.00 42800000.07 END BAL 42,800,000.07 228 11103 ACCUM PROP INS-STRM-05 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,730,874.41 0.00 0.00 0.00 0.00 1,730,874.41 END BAL 1,730,874.41 228 11104 ACCUM PROP INS-HUR DEN BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 50,497,963.25 0.00 0.00 0.00 0.00 50497963.25 END BAL 50,497,963.25 228 11105 ACCUM PROP INS-HUR KAT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,077,977.77 0.00 0.00 0.00 0.00 2,077,977.77 END BAL 2,077,977.77 228 11106 ACCUM PROP INS-STORM RECOV BEG YR BL 0.00 CM -4,063.56 0.00 0.00 0.00 0.00 -4,063.56 YTD -55,489,569.60 0.00 0.00 0.00 0.00 -55489569.60 END BAL -55,489,569.60 228 11110 ACCUM PROP INS-OTH WTHR BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,684,198.66 0.00 0.00 0.00 0.00 1,684,198.66 END BAL 1,684,198.66 228 11111 ACCUM PROP INS-NONWTHR BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,000,000.00 0.00 0.00 0.00 0.00 2,000,000.00 END BAL 2,000,000.00 TOTAL 228 00000 BEG YR BL -24,045,884.10 CM -295,730.56 0.00 0.00 0.00 0.00 -295,730.56 YTD -1,181,727.40 0.00 0.00 0.00 0.00 -1181727.40 END BAL -25,227,611.50 228 02160 ACCRUAL-CREDIT BEG YR BL -2,936,145.70 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 61 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,936,145.70 0.00 0.00 0.00 0.00 2,936,145.70 END BAL 0.00 228 20101 ACCUM I&D-WRKRS COMP-GULF BEG YR BL 0.00 CM 28,055.55 0.00 0.00 0.00 28,055.55 0.00 YTD 83,702.95 0.00 0.00 0.00 83,702.00 0.95 END BAL 83,702.95 228 22104 ACCUM I&D-MED EXP BEG YR BL 0.00 CM 40,443.61 0.00 0.00 0.00 74,443.61 -34,000.00 YTD 155,782.17 0.00 0.00 0.00 168,212.33 -12,430.16 END BAL 155,782.17 228 22107 ACCUM I&D-ATRNY FEE-EMPL BEG YR BL 0.00 CM 1,055.10 0.00 0.00 0.00 829.60 225.50 YTD 9,244.09 0.00 0.00 0.00 7,691.60 1,552.49 END BAL 9,244.09 228 22108 ACCUM I&D-ATRNY FEE-PUBLIC BEG YR BL 0.00 CM 7,175.63 0.00 0.00 0.00 2,557.17 4,618.46 YTD 69,357.53 0.00 0.00 0.00 53,312.63 16,044.90 END BAL 69,357.53 228 22111 ACCUM I&D-LITIGATN-PUBLIC BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 7,334.00 0.00 0.00 0.00 1,500.00 5,834.00 END BAL 7,334.00 228 22133 ACCUM I&D-PROP DAMAGE BEG YR BL 0.00 CM 32,534.93 0.00 0.00 0.00 35,487.92 -2,952.99 YTD 75,684.01 0.00 0.00 0.00 67,546.07 8,137.94 END BAL 75,684.01 228 22160 ACCUM I&D-ACCRUAL BEG YR BL 0.00 CM -133,333.33 0.00 0.00 0.00 0.00 -133,333.33 YTD -3,469,479.02 0.00 0.00 0.00 0.00 -3469479.02 END BAL -3,469,479.02 TOTAL 228 00100 BEG YR BL -2,936,145.70 CM -24,068.51 0.00 0.00 0.00 141,373.85 -165,442.36 YTD -132,228.57 0.00 0.00 0.00 461,816.14 -594,044.71 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 62 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -3,068,374.27 228 03020 AC P-PST-RT LIF BEG YR BL -17,124,647.52 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 17,124,647.52 0.00 0.00 0.00 0.00 17124647.52 END BAL 0.00 228 03030 AC P-PST-RT MED BEG YR BL -41,168,980.24 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 41,168,980.24 0.00 0.00 0.00 0.00 41168980.24 END BAL 0.00 228 03031 MEDICAL RESERVE SUBSIDY BEG YR BL 6,303,008.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -6,303,008.32 0.00 0.00 0.00 0.00 -6303008.32 END BAL 0.00 228 03032 SFAS 158 ADDITIONAL LIABILITY BEG YR BL -11,086,689.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 11,086,689.00 0.00 0.00 0.00 0.00 11086689.00 END BAL 0.00 228 30012 ACCUM P&B-OUT DIR PNSN PLAN BEG YR BL 0.00 CM 2,000.00 0.00 0.00 0.00 2,000.00 0.00 YTD -88,330.75 0.00 0.00 0.00 6,000.00 -94,330.75 END BAL -88,330.75 228 30014 ACCUM P&B-SERP-SFAS 87 BEG YR BL 0.00 CM -91,871.30 0.00 0.00 0.00 0.00 -91,871.30 YTD -7,951,368.89 0.00 0.00 0.00 0.00 -7951368.89 END BAL -7,951,368.89 228 30019 ACCUM P&B-SUPPL BENEFIT PLAN BEG YR BL 0.00 CM -1,502.64 0.00 0.00 0.00 0.00 -1,502.64 YTD -174,216.67 0.00 0.00 0.00 0.00 -174,216.67 END BAL -174,216.67 228 30028 ACCUM P&B-SERP-SFAS 158 BEG YR BL 0.00 CM 54,696.58 0.00 0.00 0.00 0.00 54,696.58 YTD -6,186,911.68 0.00 0.00 0.00 0.00 -6186911.68 END BAL -6,186,911.68 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 63 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 228 30030 ACCUM P&B-LIFE-SFAS 106 BEG YR BL 0.00 CM -73,303.57 0.00 0.00 0.00 0.00 -73,303.57 YTD -17,350,298.68 0.00 0.00 0.00 0.00 -17350298.68 END BAL -17,350,298.68 228 30050 ACCUM P&B-MEDICAL-SFAS 106 BEG YR BL 0.00 CM -173,456.08 0.00 0.00 0.00 0.00 -173,456.08 YTD -41,469,329.91 0.00 0.00 0.00 0.00 -41469329.91 END BAL -41,469,329.91 228 30056 ACCUM P&B-MEDICAL-SFAS 158 BEG YR BL 0.00 CM 48,268.08 0.00 0.00 0.00 0.00 48,268.08 YTD -9,441,454.68 0.00 0.00 0.00 0.00 -9441454.68 END BAL -9,441,454.68 228 30068 ACCUM P&B-QUAL PNSN-SFAS 158 BEG YR BL -91,802,034.00 CM 86,946.17 0.00 0.00 0.00 0.00 86,946.17 YTD 13,361,559.68 0.00 0.00 0.00 0.00 13361559.68 END BAL -78,440,474.32 228 30070 ACCUM P&B-POST EMPLOYMENT BEG YR BL -1,510,503.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -1,510,503.00 228 30100 MED DRUG SUBSIDY-OPRB-FAS 106 BEG YR BL 0.00 CM 9,058.24 0.00 0.00 0.00 0.00 9,058.24 YTD 6,508,020.70 0.00 0.00 0.00 0.00 6,508,020.70 END BAL 6,508,020.70 TOTAL 228 00301 BEG YR BL -156,389,845.44 CM -139,164.52 0.00 0.00 0.00 2,000.00 -141,164.52 YTD 284,977.56 0.00 0.00 0.00 6,000.00 278,977.56 END BAL -156,104,867.88 229 00004 ACCUM RATE REFUND-TRANS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -175,759.72 0.00 0.00 0.00 0.00 -175,759.72 END BAL -175,759.72 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 64 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 229 00124 ACCUMULATED PROVISION TRANSMIS BEG YR BL -200,563.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 200,563.72 0.00 0.00 0.00 0.00 200,563.72 END BAL 0.00 TOTAL 229 00000 BEG YR BL -200,563.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 24,804.00 0.00 0.00 0.00 0.00 24,804.00 END BAL -175,759.72 230 00600 ARO LIABILITY STEAM PRODUCTION BEG YR BL -10,545,393.05 CM -44,858.08 0.00 0.00 0.00 0.00 -44,858.08 YTD -178,302.89 0.00 0.00 0.00 0.00 -178,302.89 END BAL -10,723,695.94 230 00650 ARO LIABILITY OTHER PRODUCTION BEG YR BL -848,127.11 CM -4,752.85 0.00 0.00 0.00 0.00 -4,752.85 YTD -18,855.63 0.00 0.00 0.00 0.00 -18,855.63 END BAL -866,982.74 230 00660 ARO LIABILITY TRANSMISSION BEG YR BL -58,097.07 CM -268.27 0.00 0.00 0.00 0.00 -268.27 YTD -1,065.78 0.00 0.00 0.00 0.00 -1,065.78 END BAL -59,162.85 230 00670 ARO LIABILITY DISTRIBUTION BEG YR BL -239,853.83 CM -1,100.29 0.00 0.00 0.00 0.00 -1,100.29 YTD -4,371.51 0.00 0.00 0.00 0.00 -4,371.51 END BAL -244,225.34 230 00680 ARO LIABILITY GENERAL PLANT BEG YR BL -916,297.42 CM -4,212.34 0.00 0.00 0.00 0.00 -4,212.34 YTD -16,735.61 0.00 0.00 0.00 0.00 -16,735.61 END BAL -933,033.03 TOTAL 230 00000 BEG YR BL -12,607,768.48 CM -55,191.83 0.00 0.00 0.00 0.00 -55,191.83 YTD -219,331.42 0.00 0.00 0.00 0.00 -219,331.42 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 65 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -12,827,099.90 231 00128 NP-DOMINION FED-NSA PCITY CNIC BEG YR BL -554,015.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 554,015.00 0.00 0.00 0.00 0.00 554,015.00 END BAL 0.00 231 00129 NP-DOMINION FED-NSA PCITY NSWC BEG YR BL -889,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 889,000.00 0.00 0.00 0.00 0.00 889,000.00 END BAL 0.00 TOTAL 231 00000 BEG YR BL -1,443,015.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,443,015.00 0.00 0.00 0.00 0.00 1,443,015.00 END BAL 0.00 232 00030 AP-CORAL BACONTON PPA BEG YR BL 0.00 CM 101,937.58 0.00 0.00 0.00 0.00 101,937.58 YTD -173,360.00 0.00 0.00 0.00 0.00 -173,360.00 END BAL -173,360.00 232 00037 RECEIVED BUT NOT INVOICED-MAN BEG YR BL 0.00 CM 4,553,923.29 0.00 0.00 0.00 0.00 4,553,923.29 YTD -10,142,198.84 0.00 0.00 0.00 0.00 -10142198.84 END BAL -10,142,198.84 232 00100 AP-PYRL BEG YR BL 0.00 CM -0.00 -6819918.21 0.00 0.00 0.00 6,819,918.21 YTD -0.00 -29013361.59 0.00 0.00 0.00 29013361.59 END BAL -0.00 232 00222 AP-DIR PAY-USE TAX-DIESL-ST-FL BEG YR BL 0.00 CM -409.47 0.00 0.00 0.00 0.00 -409.47 YTD -1,925.83 0.00 0.00 0.00 0.00 -1,925.83 END BAL -1,925.83 232 00223 AP-DIR PAY-USE TAX-ELEC-ST-FL BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 66 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -6,275.51 0.00 0.00 0.00 0.00 -6,275.51 YTD -35,778.18 0.00 0.00 0.00 0.00 -35,778.18 END BAL -35,778.18 232 00230 AP-DIR PAY-USE TAX-PRT-MUNI-FL BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -789.47 0.00 0.00 0.00 0.00 -789.47 END BAL -789.47 232 00390 AP-VOUCHERS PAYABLE-CONST BEG YR BL 0.00 CM -1,636,373.18 0.00 0.00 0.00 0.00 -1636373.18 YTD -4,230,025.88 0.00 0.00 0.00 0.00 -4230025.88 END BAL -4,230,025.88 232 00400 AP-VOUCHERS PAYABLE BEG YR BL -21,107,999.01 CM -4,833,161.20 0.00 0.00 0.00 -6471188.38 1,638,027.18 YTD 13,402,739.63 0.00 0.00 0.00 15279533.59 -1876793.96 END BAL -7,705,259.38 232 00401 A/P-T A-CONST BEG YR BL -6,113,724.24 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,113,724.24 0.00 0.00 0.00 0.00 6,113,724.24 END BAL 0.00 232 00408 AP-PYRL DED-LIFE INS BEG YR BL 0.00 CM -215.46 0.00 0.00 0.00 0.00 -215.46 YTD -215.46 0.00 0.00 0.00 0.00 -215.46 END BAL -215.46 232 00409 AP-PYRL DED-LTD INS BEG YR BL 0.00 CM 33.70 0.00 0.00 0.00 0.00 33.70 YTD 33.70 0.00 0.00 0.00 0.00 33.70 END BAL 33.70 232 00412 AP-PYRL DED-AD&D INS BEG YR BL 0.00 CM 16.80 0.00 0.00 0.00 0.00 16.80 YTD 16.80 0.00 0.00 0.00 0.00 16.80 END BAL 16.80 232 00431 AP-PYRL DED-DEP LIFE INS-CH BEG YR BL 0.00 CM -24.38 0.00 0.00 0.00 0.00 -24.38 YTD -24.38 0.00 0.00 0.00 0.00 -24.38 END BAL -24.38 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 67 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00432 AP-PYRL DED-DEP LIFE INS-SP BEG YR BL 0.00 CM -114.43 0.00 0.00 0.00 0.00 -114.43 YTD -114.43 0.00 0.00 0.00 0.00 -114.43 END BAL -114.43 232 00440 AP-PYRL DED-DENTAL INS BEG YR BL 0.00 CM -34.96 0.00 0.00 0.00 0.00 -34.96 YTD -34.96 0.00 0.00 0.00 0.00 -34.96 END BAL -34.96 232 00445 AP-PRYL DED-VACATION PURCHASE BEG YR BL 0.00 CM -3,161.96 0.00 0.00 0.00 0.00 -3,161.96 YTD -3,161.96 0.00 0.00 0.00 0.00 -3,161.96 END BAL -3,161.96 232 00460 SCR PROJECT - SET UPS BEG YR BL -12,173,897.62 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 12,173,897.62 0.00 0.00 0.00 0.00 12173897.62 END BAL 0.00 232 00462 A/P-T A-OTHER BEG YR BL -13,210,968.51 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 13,210,968.51 0.00 0.00 0.00 0.00 13210968.51 END BAL -0.00 232 00463 CONTRA A/P - CORPORATE ACCOUNT BEG YR BL 19,849.54 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -19,849.54 0.00 0.00 0.00 0.00 -19,849.54 END BAL 0.00 232 00464 ACCOUNTS PAYABLE-TRADE ACCOUNT BEG YR BL -3,396,621.78 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,396,621.78 0.00 0.00 0.00 0.00 3,396,621.78 END BAL 0.00 232 00500 AP-CNTRCT RETENTION BEG YR BL -16,803,623.73 CM -81,920.46 0.00 0.00 0.00 0.00 -81,920.46 YTD 13,038,154.33 0.00 0.00 0.00 0.00 13038154.33 END BAL -3,765,469.40 232 00520 AP-SCR PROJECT-SET UPS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 68 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 6,111,750.32 0.00 0.00 0.00 0.00 6,111,750.32 YTD -7,178,507.04 0.00 0.00 0.00 0.00 -7178507.04 END BAL -7,178,507.04 232 00700 AP-UNCLAIMED CHK-CUST REFUND BEG YR BL 0.00 CM 52,022.84 0.00 0.00 0.00 59,371.93 -7,349.09 YTD -95,152.21 0.00 0.00 0.00 59,371.93 -154,524.14 END BAL -95,152.21 232 00711 AP-UNCLAIMED CHK-DIVIDEND BEG YR BL 22,263.83 CM 204.16 0.00 0.00 0.00 0.00 204.16 YTD 1,014.52 0.00 0.00 0.00 0.00 1,014.52 END BAL 23,278.35 232 00745 AP-UNCLAIMED PROP BEG YR BL 0.00 CM 1,387.81 0.00 0.00 0.00 1,387.81 0.00 YTD -4,629.65 0.00 0.00 0.00 1,387.81 -6,017.46 END BAL -4,629.65 232 00800 UNCLAIMED PROP BEG YR BL -137,889.69 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 137,889.69 0.00 0.00 0.00 0.00 137,889.69 END BAL 0.00 232 00850 UNCLAIMED PROP BEG YR BL -6,621.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,621.23 0.00 0.00 0.00 0.00 6,621.23 END BAL 0.00 232 00907 AP-ACCR-FUEL BEG YR BL 0.00 CM 22,424,217.79 0.00 0.00 0.00 0.00 22424217.79 YTD -2,358,431.06 0.00 0.00 0.00 0.00 -2358431.06 END BAL -2,358,431.06 232 00911 AP-ACCR INVOICES-CNSTR BEG YR BL 0.00 CM 35,671.52 0.00 0.00 0.00 0.00 35,671.52 YTD 71,597.80 0.00 0.00 0.00 0.00 71,597.80 END BAL 71,597.80 232 00921 AP-TENASKA CENTRAL ALABAMA BEG YR BL -1,117,828.77 CM -536,770.25 0.00 0.00 0.00 0.00 -536,770.25 YTD -267,192.94 0.00 0.00 0.00 0.00 -267,192.94 END BAL -1,385,021.71 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 69 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00924 AP-BAY CO UTL-PURCH POWER BEG YR BL -392,142.80 CM -10,017.82 0.00 0.00 0.00 0.00 -10,017.82 YTD -25,884.44 0.00 0.00 0.00 0.00 -25,884.44 END BAL -418,027.24 232 00926 AP-UPS CONTRACTS BEG YR BL -1,862,211.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 181,796.00 0.00 0.00 0.00 0.00 181,796.00 END BAL -1,680,415.00 232 00927 AP-ENRG SVC MKTG-CNTRCTR LIAB BEG YR BL -828,157.83 CM 157,767.75 0.00 0.00 0.00 0.00 157,767.75 YTD -96,735.80 0.00 0.00 0.00 0.00 -96,735.80 END BAL -924,893.63 232 00942 AP CORAL BACONTON PPA BEG YR BL -244,677.84 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 244,677.84 0.00 0.00 0.00 0.00 244,677.84 END BAL 0.00 232 00943 AP-MISSISSIPPI LIME BEG YR BL 0.00 CM 238.96 0.00 0.00 0.00 0.00 238.96 YTD -176,820.65 0.00 0.00 0.00 0.00 -176,820.65 END BAL -176,820.65 TOTAL 232 00000 BEG YR BL -77,354,250.68 CM 26,330,693.44 -6819918.21 0.00 0.00 -6410428.64 39561040.29 YTD 37,168,920.97 -29013361.59 0.00 0.00 15340293.33 50841989.23 END BAL -40,185,329.71 233 00020 NP ASSOC-SOCO FNDG CORP BEG YR BL -88,887,756.06 CM 82,288,768.28 0.00 0.00 0.00 0.00 82288768.28 YTD 88,887,756.06 0.00 0.00 0.00 0.00 88887756.06 END BAL 0.00 TOTAL 233 00000 BEG YR BL -88,887,756.06 CM 82,288,768.28 0.00 0.00 0.00 0.00 82288768.28 YTD 88,887,756.06 0.00 0.00 0.00 0.00 88887756.06 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 70 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 0.00 234 00100 AP ASSOC-APC BEG YR BL -438,221.34 CM -134,449.65 0.00 0.00 0.00 0.00 -134,449.65 YTD 83,576.58 0.00 0.00 0.00 35.00 83,541.58 END BAL -354,644.76 234 00300 AP ASSOC-GPC BEG YR BL -151,626.74 CM -6,178.45 0.00 0.00 0.00 0.00 -6,178.45 YTD -4,277,673.62 0.00 0.00 0.00 0.00 -4277673.62 END BAL -4,429,300.36 234 00301 AP ASSOC-CNSTR-GPC-SCHERER BEG YR BL 0.00 CM -180,644.74 0.00 0.00 0.00 0.00 -180,644.74 YTD 625,605.26 0.00 0.00 0.00 0.00 625,605.26 END BAL 625,605.26 234 00302 GPC-SCHERER-FUEL BEG YR BL -554,022.83 CM 269,196.79 0.00 0.00 0.00 0.00 269,196.79 YTD 523,957.07 0.00 0.00 0.00 201,234.49 322,722.58 END BAL -30,065.76 234 00305 GPC - OAK BROOK INVENTORY BEG YR BL -353,178.30 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 353,178.30 0.00 0.00 0.00 353,178.30 0.00 END BAL 0.00 234 00308 AP ASSOC-O&M-GPC-SCHERER BEG YR BL 0.00 CM 147,180.37 0.00 0.00 0.00 0.00 147,180.37 YTD 147,180.37 0.00 0.00 0.00 65,530.28 81,650.09 END BAL 147,180.37 234 00500 AP ASSOC-MPC BEG YR BL -17,296.56 CM 12,970.61 0.00 0.00 0.00 0.00 12,970.61 YTD 4,008.62 0.00 0.00 0.00 0.00 4,008.62 END BAL -13,287.94 234 00501 AP ASSOC-CNSTR-MPC-DANIEL BEG YR BL -364,461.77 CM 589,187.89 0.00 0.00 0.00 2,562,224.42 -1973036.53 YTD -3,895,027.96 0.00 0.00 0.00 5,154,960.70 -9049988.66 END BAL -4,259,489.73 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 71 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 234 00505 MPC COAL PAYABL BEG YR BL -6,962,674.44 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,962,674.44 0.00 0.00 0.00 6,677,357.90 285,316.54 END BAL -0.00 234 00506 AP ASSOC-OIL-MPC-DANIEL BEG YR BL -139,109.35 CM -103,746.72 0.00 0.00 0.00 0.00 -103,746.72 YTD 35,362.63 0.00 0.00 0.00 177,294.41 -141,931.78 END BAL -103,746.72 234 00507 AP ASSOC-COAL-MPC-DANIEL BEG YR BL 0.00 CM 547,041.52 0.00 0.00 0.00 5,653,711.76 -5106670.24 YTD -4,280,996.56 0.00 0.00 0.00 19045931.59 -23326928.15 END BAL -4,280,996.56 234 00508 AP ASSOC-O&M-MPC-DANIEL BEG YR BL -2,439,331.93 CM -3,096,102.28 0.00 0.00 0.00 535,957.00 -3632059.28 YTD -1,921,271.68 0.00 0.00 0.00 6,021,451.04 -7942722.72 END BAL -4,360,603.61 234 00509 AP ASSOC-COAL-MPC-DNL-IN TRNST BEG YR BL -1,085,473.40 CM -168,430.96 0.00 0.00 0.00 0.00 -168,430.96 YTD 489,919.03 0.00 0.00 0.00 0.00 489,919.03 END BAL -595,554.37 234 00610 SOUTHERN POWER COMPANY BEG YR BL -218,084.46 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 218,084.46 0.00 0.00 0.00 0.00 218,084.46 END BAL 0.00 234 00700 AP ASSOC-SCS BEG YR BL -16,845,161.22 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 16,845,161.22 0.00 0.00 0.00 7,599,268.90 9,245,892.32 END BAL 0.00 234 00702 3RD PT PY T SCS BEG YR BL -16,590.59 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 16,590.59 0.00 0.00 0.00 0.00 16,590.59 END BAL 0.00 234 00704 SCS - GAS CONTRACTS BEG YR BL -16,833,362.06 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 72 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 16,833,362.06 0.00 0.00 0.00 355,548.20 16477813.86 END BAL 0.00 234 00705 AP-ASSOC-SOUTHERN NUCLEAR BEG YR BL -679,353.35 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 679,353.35 0.00 0.00 0.00 0.00 679,353.35 END BAL 0.00 234 00708 AP ASSOC-SCS BEG YR BL 0.00 CM 1,729,572.80 0.00 0.00 0.00 7,398,220.09 -5668647.29 YTD -16,285,265.05 0.00 0.00 0.00 20640085.47 -36925350.52 END BAL -16,285,265.05 234 00741 SMD/SCES-MISC FINANCE TRANSACT BEG YR BL -48,215.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 48,215.00 0.00 0.00 0.00 48,215.00 0.00 END BAL 0.00 234 00771 AP ASSOC-GAS PURCH-SCS BEG YR BL 0.00 CM -8,902,592.08 0.00 0.00 0.00 669,215.90 -9571807.98 YTD -19,340,025.86 0.00 0.00 0.00 6,397,815.43 -25737841.29 END BAL -19,340,025.86 234 00838 AP ASSOC-SPC-PPA DAHLBERG BEG YR BL 0.00 CM 40,139.00 0.00 0.00 0.00 0.00 40,139.00 YTD -222,391.87 0.00 0.00 0.00 0.00 -222,391.87 END BAL -222,391.87 234 00900 AP ASSOC-SNC BEG YR BL 0.00 CM -26,233.81 0.00 0.00 0.00 43,651.59 -69,885.40 YTD -69,885.40 0.00 0.00 0.00 772,496.70 -842,382.10 END BAL -69,885.40 234 00901 SOUTHERN LINC BEG YR BL -11,698.65 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 11,698.65 0.00 0.00 0.00 0.00 11,698.65 END BAL 0.00 234 01035 AP ASSOC-SCES BEG YR BL 0.00 CM 24,107.50 0.00 0.00 0.00 48,215.00 -24,107.50 YTD -24,107.50 0.00 0.00 0.00 72,322.50 -96,430.00 END BAL -24,107.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 73 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 234 01042 AP ASSOC-SCES OUT ALERT BEG YR BL 0.00 CM 3.50 0.00 0.00 0.00 3.50 0.00 YTD 0.00 0.00 0.00 0.00 21.00 -21.00 END BAL 0.00 234 01100 AP ASSOC-SOCOM BEG YR BL 0.00 CM 9,454.09 0.00 0.00 0.00 0.00 9,454.09 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 TOTAL 234 00000 BEG YR BL -47,157,861.99 CM -9,249,524.62 0.00 0.00 0.00 16911199.26 -26160723.88 YTD -6,438,717.87 0.00 0.00 0.00 73601116.71 -80039834.58 END BAL -53,596,579.86 235 00100 CUSTOMER DEPOSITS BEG YR BL -32,360,644.17 CM -255,576.17 0.00 0.00 0.00 0.00 -255,576.17 YTD -1,433,805.29 0.00 0.00 0.00 0.00 -1433805.29 END BAL -33,794,449.46 TOTAL 235 00000 BEG YR BL -32,360,644.17 CM -255,576.17 0.00 0.00 0.00 0.00 -255,576.17 YTD -1,433,805.29 0.00 0.00 0.00 0.00 -1433805.29 END BAL -33,794,449.46 236 00001 FLA INC TAX BEG YR BL 26,156.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -26,156.00 0.00 0.00 0.00 0.00 -26,156.00 END BAL 0.00 236 00009 STATE INC TAX-2009 BEG YR BL -2,796,162.15 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,796,162.15 0.00 0.00 0.00 0.00 2,796,162.15 END BAL 0.00 236 00011 ST OF MISS INC TAX BEG YR BL 93,162.21 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 74 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -93,162.21 0.00 0.00 0.00 0.00 -93,162.21 END BAL 0.00 236 00012 ST OF GEORGIA INC TAX BEG YR BL 721,853.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -721,853.91 0.00 0.00 0.00 0.00 -721,853.91 END BAL 0.00 236 00020 REAL&PER P T-FI BEG YR BL 16,307.92 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -16,307.92 0.00 0.00 0.00 -951.71 -15,356.21 END BAL 0.00 236 00021 GA REAL & PERS BEG YR BL -835,865.94 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 835,865.94 0.00 0.00 0.00 0.00 835,865.94 END BAL 0.00 236 00025 R&P PROP T-M OP BEG YR BL 5,115.21 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,115.21 0.00 0.00 0.00 0.00 -5,115.21 END BAL 0.00 236 00028 MISS FRANCH TAX BEG YR BL -142,524.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 142,524.00 0.00 0.00 0.00 0.00 142,524.00 END BAL 0.00 236 00030 FL-UNEMPL COMP BEG YR BL -1,952.12 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,952.12 0.00 0.00 0.00 0.00 1,952.12 END BAL 0.00 236 00038 RAILCAR PROPERTY TAX BEG YR BL -558,702.73 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 558,702.73 0.00 0.00 0.00 0.00 558,702.73 END BAL 0.00 236 00050 TAX ACCR-REG COMMIS-ST-FL BEG YR BL -438,367.77 CM -62,536.66 0.00 0.00 0.00 0.00 -62,536.66 YTD 145,967.78 0.00 0.00 0.00 438,559.01 -292,591.23 END BAL -292,399.99 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 75 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00112 TAX ACCR-GRS REC-ST-FL BEG YR BL -2,260,850.12 CM 379,478.26 0.00 0.00 0.00 0.00 379,478.26 YTD 113,230.36 0.00 0.00 0.00 0.00 113,230.36 END BAL -2,147,619.76 236 00211 MFT-PENSACOLA BEG YR BL -396,750.13 CM 93,051.44 0.00 0.00 0.00 498,338.60 -405,287.16 YTD -8,537.03 0.00 0.00 0.00 1,955,464.83 -1964001.86 END BAL -405,287.16 236 00214 MFT-CENTURY BEG YR BL -6,855.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,855.23 0.00 0.00 0.00 0.00 6,855.23 END BAL 0.00 236 00215 MFT-CENTURY BEG YR BL 0.00 CM -6,771.35 0.00 0.00 0.00 0.00 -6,771.35 YTD -15,398.30 0.00 0.00 0.00 26,071.58 -41,469.88 END BAL -15,398.30 236 00216 MFT-GULF BREEZE BEG YR BL -24,419.99 CM 28,896.32 0.00 0.00 0.00 50,624.02 -21,727.70 YTD 31,566.76 0.00 0.00 0.00 132,460.57 -100,893.81 END BAL 7,146.77 236 00221 MFT-MILTON BEG YR BL -44,161.08 CM 3,821.95 0.00 0.00 0.00 51,544.74 -47,722.79 YTD -3,561.71 0.00 0.00 0.00 214,905.23 -218,466.94 END BAL -47,722.79 236 00231 MFT-CHIPLEY BEG YR BL -17,414.37 CM 7,055.45 0.00 0.00 0.00 24,361.32 -17,305.87 YTD 108.50 0.00 0.00 0.00 102,539.03 -102,430.53 END BAL -17,305.87 236 00232 MFT-VERNON BEG YR BL -2,700.71 CM -2,418.46 0.00 0.00 0.00 0.00 -2,418.46 YTD -2,930.11 0.00 0.00 0.00 9,706.29 -12,636.40 END BAL -5,630.82 236 00233 MFT-GRACEVILLE BEG YR BL -7,413.83 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 76 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -108.21 0.00 0.00 0.00 6,869.27 -6,977.48 YTD 436.35 0.00 0.00 0.00 31,225.73 -30,789.38 END BAL -6,977.48 236 00234 MFT-CAMPBELLTON BEG YR BL -787.00 CM -8.06 0.00 0.00 0.00 0.00 -8.06 YTD 181.84 0.00 0.00 0.00 2,329.20 -2,147.36 END BAL -605.16 236 00235 MFT-BONIFAY BEG YR BL -10,346.45 CM 2,586.69 0.00 0.00 0.00 10,916.64 -8,329.95 YTD 2,016.50 0.00 0.00 0.00 46,854.43 -44,837.93 END BAL -8,329.95 236 00236 MFT-CARYVILLE BEG YR BL -2,757.54 CM -441.51 0.00 0.00 0.00 0.00 -441.51 YTD -2,481.73 0.00 0.00 0.00 0.00 -2,481.73 END BAL -5,239.27 236 00241 MFT-PANAMA CITY BEG YR BL -149,705.83 CM 9,910.47 0.00 0.00 0.00 148,182.90 -138,272.43 YTD 11,433.40 0.00 0.00 0.00 644,921.35 -633,487.95 END BAL -138,272.43 236 00242 MFT-SPRINGFIELD BEG YR BL -34,215.39 CM 6,937.45 0.00 0.00 0.00 38,472.29 -31,534.84 YTD 2,680.55 0.00 0.00 0.00 167,080.67 -164,400.12 END BAL -31,534.84 236 00244 MFT-LYNN HAVEN BEG YR BL -86,245.05 CM 18,050.43 0.00 0.00 0.00 102,054.15 -84,003.72 YTD 2,241.33 0.00 0.00 0.00 411,102.03 -408,860.70 END BAL -84,003.72 236 00245 MFT-PANAMA BCH BEG YR BL -141,245.78 CM 16,808.28 0.00 0.00 0.00 176,892.58 -160,084.30 YTD -18,838.52 0.00 0.00 0.00 677,591.99 -696,430.51 END BAL -160,084.30 236 00246 MFT-PARKER BEG YR BL -15,822.40 CM 12,536.66 0.00 0.00 0.00 31,330.09 -18,793.43 YTD -2,971.03 0.00 0.00 0.00 111,933.20 -114,904.23 END BAL -18,793.43 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 77 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00247 MFT-CALLAWAY BEG YR BL -48,328.42 CM 11,640.08 0.00 0.00 0.00 63,868.95 -52,228.87 YTD -3,900.45 0.00 0.00 0.00 255,254.98 -259,155.43 END BAL -52,228.87 236 00251 MFT-DEFUNIAK SP BEG YR BL -18,304.65 CM 2,634.41 0.00 0.00 0.00 18,564.43 -15,930.02 YTD 2,374.63 0.00 0.00 0.00 80,904.93 -78,530.30 END BAL -15,930.02 236 00252 MFT-PAXTON BEG YR BL -1,462.46 CM 278.58 0.00 0.00 0.00 1,490.64 -1,212.06 YTD 250.40 0.00 0.00 0.00 7,070.65 -6,820.25 END BAL -1,212.06 236 00253 MFT-PONCE DE LE BEG YR BL -6,753.22 CM -2,855.23 0.00 0.00 0.00 0.00 -2,855.23 YTD -13,522.57 0.00 0.00 0.00 0.00 -13,522.57 END BAL -20,275.79 236 00261 MFT-CRESTVIEW BEG YR BL -79,467.97 CM -23,944.35 0.00 0.00 0.00 80,245.64 -104,189.99 YTD -24,722.02 0.00 0.00 0.00 345,184.09 -369,906.11 END BAL -104,189.99 236 00262 MFT-LAUREL HILL BEG YR BL -1,273.71 CM 380.22 0.00 0.00 0.00 1,510.54 -1,130.32 YTD 143.39 0.00 0.00 0.00 6,144.21 -6,000.82 END BAL -1,130.32 236 00271 MFT-NICEVILLE BEG YR BL -70,070.66 CM 9,045.97 0.00 0.00 0.00 81,408.22 -72,362.25 YTD -2,291.59 0.00 0.00 0.00 326,927.48 -329,219.07 END BAL -72,362.25 236 00272 MFT-VALPARAISO BEG YR BL -17,541.29 CM 1,422.39 0.00 0.00 0.00 16,580.17 -15,157.78 YTD 2,383.51 0.00 0.00 0.00 75,951.83 -73,568.32 END BAL -15,157.78 236 00273 MFT-SHALIMAR BEG YR BL -2,202.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 78 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 594.09 0.00 0.00 0.00 2,838.43 -2,244.34 YTD -42.00 0.00 0.00 0.00 10,919.79 -10,961.79 END BAL -2,244.34 236 00274 MFT-FORT WALTON BEG YR BL -125,350.53 CM 19,685.35 0.00 0.00 0.00 143,591.19 -123,905.84 YTD 1,444.69 0.00 0.00 0.00 584,193.23 -582,748.54 END BAL -123,905.84 236 00275 MFT-CINCO BAYOU BEG YR BL -3,761.85 CM 742.37 0.00 0.00 0.00 4,393.01 -3,650.64 YTD 111.21 0.00 0.00 0.00 17,896.85 -17,785.64 END BAL -3,650.64 236 00276 MFT-MARY ESTHER BEG YR BL -15,274.34 CM 334.63 0.00 0.00 0.00 14,326.68 -13,992.05 YTD 1,282.29 0.00 0.00 0.00 62,033.68 -60,751.39 END BAL -13,992.05 236 00277 MFT-CITY OF DESTIN BEG YR BL -95,480.04 CM 8,634.84 0.00 0.00 0.00 110,787.00 -102,152.16 YTD -6,672.12 0.00 0.00 0.00 465,492.51 -472,164.63 END BAL -102,152.16 236 00481 FIN 48 INC TAX ACCR-FED-CUR BEG YR BL -64,858.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 64,858.10 0.00 0.00 0.00 0.00 64,858.10 END BAL 0.00 236 00482 FIN 48 INC TAX ACCR-ST-CUR BEG YR BL -2,216.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,216.00 0.00 0.00 0.00 0.00 2,216.00 END BAL 0.00 236 00483 FIN 48 INC TAX ACCR-FED-LT BEG YR BL -1,214,998.30 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -113,006.60 0.00 0.00 0.00 0.00 -113,006.60 END BAL -1,328,004.90 236 00484 FIN 48 INC TAX ACCR-ST-LT BEG YR BL -356,964.82 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -47,253.25 0.00 0.00 0.00 0.00 -47,253.25 END BAL -404,218.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 79 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00501 FEDERAL INCOME TAX BEG YR BL 1,648,873.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,648,873.00 0.00 0.00 0.00 0.00 -1648873.00 END BAL 0.00 236 00509 FED INC TAX - 2009 BEG YR BL 5,121,763.80 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,121,763.80 0.00 0.00 0.00 0.00 -5121763.80 END BAL 0.00 236 00510 FEDERAL OLD AGE BEG YR BL -393,426.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 393,426.72 0.00 0.00 0.00 0.00 393,426.72 END BAL 0.00 236 00520 FED EX TAX-UNEM BEG YR BL -6,182.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,182.45 0.00 0.00 0.00 0.00 6,182.45 END BAL 0.00 236 00611 MFT-ESCAMBIA COUNTY BEG YR BL -805,077.16 CM 131,238.66 0.00 0.00 0.00 880,439.20 -749,200.54 YTD 55,876.62 0.00 0.00 0.00 3,604,213.23 -3548336.61 END BAL -749,200.54 236 00621 MFT-SANTA ROSA COUNTY BEG YR BL -439,978.00 CM 93,962.69 0.00 0.00 0.00 457,456.14 -363,493.45 YTD 76,484.55 0.00 0.00 0.00 1,841,950.92 -1765466.37 END BAL -363,493.45 236 00631 MFT-JACKSON COUNTY BEG YR BL -9,599.88 CM 647.47 0.00 0.00 0.00 11,061.23 -10,413.76 YTD -813.88 0.00 0.00 0.00 41,278.54 -42,092.42 END BAL -10,413.76 236 08109 INC TAX ACCR-FED-09 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -4,640,236.20 0.00 0.00 0.00 0.00 -4640236.20 END BAL -4,640,236.20 236 08110 INC TAX ACCR-FED-10 BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 80 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 5,595,440.99 0.00 0.00 0.00 0.00 5,595,440.99 YTD -4,028,777.40 0.00 0.00 0.00 0.00 -4028777.40 END BAL -4,028,777.40 236 08150 INC TAX ACCR-FED BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,648,873.00 0.00 0.00 0.00 0.00 1,648,873.00 END BAL 1,648,873.00 236 08708 TAX ACCR-ADVAL RL CAR-ST BEG YR BL 0.00 CM -234,156.85 0.00 0.00 0.00 146.15 -234,303.00 YTD -866,606.47 0.00 0.00 0.00 26,872.26 -893,478.73 END BAL -866,606.47 236 08710 TAX ACCR-ADVAL-ST-AL BEG YR BL 0.00 CM -2,417.00 0.00 0.00 0.00 0.00 -2,417.00 YTD -9,668.00 0.00 0.00 0.00 0.00 -9,668.00 END BAL -9,668.00 236 08740 TAX ACCR-ADVAL-ST-FL BEG YR BL 0.00 CM -1,328,751.00 0.00 0.00 0.00 0.00 -1328751.00 YTD -5,299,647.79 0.00 0.00 0.00 0.00 -5299647.79 END BAL -5,299,647.79 236 08750 TAX ACCR-ADVAL-ST-MS BEG YR BL 0.00 CM -381,333.00 0.00 0.00 0.00 0.00 -381,333.00 YTD -1,520,216.79 0.00 0.00 0.00 0.00 -1520216.79 END BAL -1,520,216.79 236 08760 TAX ACCR-ADVAL-ST-GA BEG YR BL 0.00 CM -110,000.00 0.00 0.00 0.00 0.00 -110,000.00 YTD -440,000.00 0.00 0.00 0.00 835,865.94 -1275865.94 END BAL -440,000.00 236 08850 TAX ACCR-FRANCH-ST-MS BEG YR BL 0.00 CM -13,560.00 0.00 0.00 0.00 0.00 -13,560.00 YTD -50,764.00 0.00 0.00 0.00 132.00 -50,896.00 END BAL -50,764.00 236 08911 TAX ACCR-FED CONT(FICA) BEG YR BL 0.00 CM -104,404.77 0.00 0.00 0.00 0.00 -104,404.77 YTD -274,982.36 0.00 0.00 0.00 0.00 -274,982.36 END BAL -274,982.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 81 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 08920 TAX ACCR-FUTA BEG YR BL 0.00 CM -266.97 0.00 0.00 0.00 0.00 -266.97 YTD -3,232.53 0.00 0.00 0.00 0.00 -3,232.53 END BAL -3,232.53 236 08940 TAX ACCR-UNEMP COMP-ST-FL BEG YR BL 0.00 CM -1,033.53 0.00 0.00 0.00 0.00 -1,033.53 YTD -2,617.71 0.00 0.00 0.00 0.00 -2,617.71 END BAL -2,617.71 236 41409 INC TAX ACCR-ST-FL-09 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,653,837.85 0.00 0.00 0.00 0.00 2,653,837.85 END BAL 2,653,837.85 236 41410 INC TAX ACCR-ST-FL-2010 BEG YR BL 0.00 CM 2,058,417.21 0.00 0.00 0.00 0.00 2,058,417.21 YTD 616,316.87 0.00 0.00 0.00 0.00 616,316.87 END BAL 616,316.87 236 41450 INC TAX ACCR-ST-FL BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 26,156.00 0.00 0.00 0.00 0.00 26,156.00 END BAL 26,156.00 236 41510 INC TAX ACCR-ST-MS-2010 BEG YR BL 0.00 CM 54,002.63 0.00 0.00 0.00 0.00 54,002.63 YTD 10,127.35 0.00 0.00 0.00 0.00 10,127.35 END BAL 10,127.35 236 41550 INC TAX ACCR-ST-MS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 22,162.21 0.00 0.00 0.00 0.00 22,162.21 END BAL 22,162.21 236 41610 INC TAX ACCR-ST-GA-2010 BEG YR BL 0.00 CM 143,841.96 0.00 0.00 0.00 0.00 143,841.96 YTD 446,357.22 0.00 0.00 0.00 0.00 446,357.22 END BAL 446,357.22 236 41650 INC TAX ACCR-ST-GA BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 82 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 721,853.91 0.00 0.00 0.00 0.00 721,853.91 END BAL 721,853.91 TOTAL 236 00000 BEG YR BL -4,120,606.47 CM 6,437,070.99 0.00 0.00 0.00 3,028,294.22 3,408,776.77 YTD -13,632,279.70 0.00 0.00 0.00 13560080.55 -27192360.25 END BAL -17,752,886.17 237 00200 INT ACCR-CUST DEP BEG YR BL -941,587.35 CM -160,954.72 0.00 0.00 0.00 0.00 -160,954.72 YTD -594,537.81 0.00 0.00 0.00 0.00 -594,537.81 END BAL -1,536,125.16 237 00400 INT ACCR OTHER BEG YR BL -12,243.94 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 12,243.94 0.00 0.00 0.00 0.00 12,243.94 END BAL 0.00 237 00450 INT ACCR-PCB-5.625%-$37M-07/2022 BEG YR BL -1,040,625.00 CM -173,437.50 0.00 0.00 0.00 0.00 -173,437.50 YTD 346,875.00 0.00 0.00 0.00 0.00 346,875.00 END BAL -693,750.00 237 00458 INT ACCR-PCB-$65M-2039 BEG YR BL -281,215.31 CM 529,479.19 0.00 0.00 0.00 0.00 529,479.19 YTD 245,104.18 0.00 0.00 0.00 0.00 245,104.18 END BAL -36,111.13 237 00459 INT ACCR-PCB-VAR%-$65M-2039 BEG YR BL -11,969.10 CM -2,956.43 0.00 0.00 0.00 0.00 -2,956.43 YTD -4,192.74 0.00 0.00 0.00 0.00 -4,192.74 END BAL -16,161.84 237 00481 FIN 48 INT ACCR-FED-CURR BEG YR BL -9,467.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 9,467.00 0.00 0.00 0.00 0.00 9,467.00 END BAL 0.00 237 00482 FIN 48 INT ACCR-ST-CURR BEG YR BL -467.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 83 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 467.00 0.00 0.00 0.00 0.00 467.00 END BAL 0.00 237 00483 FIN 48 INT ACCR-FED-LT BEG YR BL -56,994.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -20,476.00 0.00 0.00 0.00 0.00 -20,476.00 END BAL -77,470.00 237 00484 FIN 48 INT ACCR-ST-LT BEG YR BL -22,660.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,138.00 0.00 0.00 0.00 0.00 -5,138.00 END BAL -27,798.00 237 00719 VAR INT PCB BEG YR BL -748.29 CM -65.62 0.00 0.00 0.00 0.00 -65.62 YTD -122.66 0.00 0.00 0.00 0.00 -122.66 END BAL -870.95 237 00721 $60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC BEG YR BL -1,203,500.00 CM -217,500.00 0.00 0.00 0.00 0.00 -217,500.00 YTD 435,000.00 0.00 0.00 0.00 0.00 435,000.00 END BAL -768,500.00 237 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 BEG YR BL -665,000.00 CM 525,000.00 0.00 0.00 0.00 0.00 525,000.00 YTD 525,000.00 0.00 0.00 0.00 0.00 525,000.00 END BAL -140,000.00 237 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES I DUE 9/15/ BEG YR BL -102,222.22 CM -191,666.67 0.00 0.00 0.00 0.00 -191,666.67 YTD -191,666.67 0.00 0.00 0.00 0.00 -191,666.67 END BAL -293,888.89 237 00746 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL -735,000.02 CM -183,750.00 0.00 0.00 0.00 0.00 -183,750.00 YTD 367,500.00 0.00 0.00 0.00 0.00 367,500.00 END BAL -367,500.02 237 00748 FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS) BEG YR BL -208,000.00 CM -52,000.00 0.00 0.00 0.00 0.00 -52,000.00 YTD 104,000.00 0.00 0.00 0.00 0.00 104,000.00 END BAL -104,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 84 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 237 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL -877,496.67 CM 582,638.00 0.00 0.00 0.00 0.00 582,638.00 YTD 586,408.66 0.00 0.00 0.00 0.00 586,408.66 END BAL -291,088.01 237 00751 COUNTY AUCTION RATE PCB - $32.550 ESCAMBIA COUNTY BEG YR BL -40,687.50 CM -40,687.50 0.00 0.00 0.00 0.00 -40,687.50 YTD -162,750.00 0.00 0.00 0.00 0.00 -162,750.00 END BAL -203,437.50 237 00752 COUNTY AUCTION RATE PCB - $29.075 JACKSON COUNTY BEG YR BL -727,351.60 CM -145,375.00 0.00 0.00 0.00 0.00 -145,375.00 YTD 290,750.00 0.00 0.00 0.00 0.00 290,750.00 END BAL -436,601.60 237 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL -514,062.51 CM 342,708.34 0.00 0.00 0.00 0.00 342,708.34 YTD 342,708.34 0.00 0.00 0.00 0.00 342,708.34 END BAL -171,354.17 237 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL -918,750.00 CM 1,531,250.00 0.00 0.00 0.00 0.00 1,531,250.00 YTD 612,500.00 0.00 0.00 0.00 0.00 612,500.00 END BAL -306,250.00 237 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 BEG YR BL -1,130,000.00 CM -282,500.00 0.00 0.00 0.00 0.00 -282,500.00 YTD 565,000.00 0.00 0.00 0.00 0.00 565,000.00 END BAL -565,000.00 237 00758 $110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016 BEG YR BL -485,833.33 CM -485,833.33 0.00 0.00 0.00 0.00 -485,833.33 YTD -1,943,333.32 0.00 0.00 0.00 0.00 -1943333.32 END BAL -2,429,166.65 237 00759 $85MM SR NOTE SERIES 2007A BEG YR BL -208,958.33 CM -417,916.67 0.00 0.00 0.00 0.00 -417,916.67 YTD -1,671,666.68 0.00 0.00 0.00 0.00 -1671666.68 END BAL -1,880,625.01 237 00761 INT ACCR-VAR%/$110M/2011 BEG YR BL -64,707.59 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 85 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 4,987.49 0.00 0.00 0.00 0.00 4,987.49 YTD -604.91 0.00 0.00 0.00 0.00 -604.91 END BAL -65,312.50 237 00763 INT ACCR-$25M SER 2009A FLOAT RATE SR NOTE DUE 06/2010 BEG YR BL -2,727.12 CM -45,244.50 0.00 0.00 0.00 0.00 -45,244.50 YTD -44,170.11 0.00 0.00 0.00 0.00 -44,170.11 END BAL -46,897.23 237 00860 INT ACC-SN-4.75%-$175M-APR2020 BEG YR BL 0.00 CM -392,534.72 0.00 0.00 0.00 0.00 -392,534.72 YTD -392,534.72 0.00 0.00 0.00 0.00 -392,534.72 END BAL -392,534.72 237 00912 INT PAYABLE-ENERGY SVCS NOTES BEG YR BL -39,327.16 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 39,327.16 0.00 0.00 0.00 0.00 39,327.16 END BAL 0.00 237 09000 INTEREST ACCRUED BEG YR BL 0.00 CM 11,231.72 0.00 0.00 0.00 0.00 11,231.72 YTD -0.00 0.00 0.00 0.00 0.00 -0.00 END BAL -0.00 TOTAL 237 00000 BEG YR BL -10,301,601.04 CM 734,872.08 0.00 0.00 0.00 0.00 734,872.08 YTD -548,842.34 0.00 0.00 0.00 0.00 -548,842.34 END BAL -10,850,443.38 238 00100 DIV DEC-CMN STK BEG YR BL 0.00 CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 END BAL -26,075,000.00 238 00516 DIV DEC-PREF STK-6.0% BEG YR BL -825,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -825,000.00 238 00517 DIV DEC-6.5% PREFERRED BEG YR BL -725,625.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 86 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -725,625.00 TOTAL 238 00000 BEG YR BL -1,550,625.00 CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 END BAL -27,625,625.00 241 00001 TAX CLCT PAY-INC TAX-FED BEG YR BL 0.00 CM 10,000.00 0.00 0.00 0.00 10,000.00 0.00 YTD 10.00 0.00 0.00 0.00 10,000.00 -9,990.00 END BAL 10.00 241 00003 TAX CLCT PAY-FICA BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6.08 0.00 0.00 0.00 0.00 6.08 END BAL 6.08 241 00106 FL 6% TX-ELECTR BEG YR BL -27,628.22 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 27,628.22 0.00 0.00 0.00 0.00 27,628.22 END BAL 0.00 241 00107 DISC SURTAX-ELE BEG YR BL -104,229.49 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 104,229.49 0.00 0.00 0.00 0.00 104,229.49 END BAL 0.00 241 00108 FL 7% SA TX NR BEG YR BL -1,346,386.17 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,346,386.17 0.00 0.00 0.00 0.00 1,346,386.17 END BAL 0.00 241 00115 FL 6% SALES TAX BEG YR BL -1.71 CM -232.89 0.00 0.00 0.00 0.00 -232.89 YTD -265.31 0.00 0.00 0.00 0.00 -265.31 END BAL -267.02 241 00117 DISCRET. SURTAX BEG YR BL -0.37 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 87 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.37 0.00 0.00 0.00 0.00 0.37 END BAL 0.00 241 00119 TAX CLCT PAY-SLS TX-RENT-ST-FL BEG YR BL -203.46 CM -213.10 0.00 0.00 0.00 0.00 -213.10 YTD -426.79 0.00 0.00 0.00 0.00 -426.79 END BAL -630.25 241 00120 TAX CLCT PAY-LOC TAX-RENT PROP BEG YR BL -48.26 CM -24.11 0.00 0.00 0.00 0.00 -24.11 YTD -29.39 0.00 0.00 0.00 0.00 -29.39 END BAL -77.65 241 00203 TAX CLCT PAY-USE-ST-FL BEG YR BL -365,607.20 CM -379,704.61 0.00 0.00 0.00 -378,813.52 -891.09 YTD -1,705,985.49 0.00 0.00 0.00 -1706997.58 1,012.09 END BAL -2,071,592.69 241 00206 TAX CLCT PAY-SLS-ELEC-ST-FL BEG YR BL 0.00 CM -27,097.17 0.00 0.00 0.00 0.00 -27,097.17 YTD -137,502.68 0.00 0.00 0.00 0.00 -137,502.68 END BAL -137,502.68 241 00207 TAX CLCT PAY-LOCAL OPT-ELEC BEG YR BL 0.00 CM -108,804.49 0.00 0.00 0.00 0.00 -108,804.49 YTD -567,477.40 0.00 0.00 0.00 0.00 -567,477.40 END BAL -567,477.40 241 00208 TAX CLC PAY-SLS-NNRSELEC-ST-FL BEG YR BL 0.00 CM -1,509,014.34 0.00 0.00 0.00 0.00 -1509014.34 YTD -7,612,549.85 0.00 0.00 0.00 0.00 -7612549.85 END BAL -7,612,549.85 241 00214 7% FL USE TAX BEG YR BL -5,447.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 5,447.23 0.00 0.00 0.00 0.00 5,447.23 END BAL 0.00 241 00216 7% F USE TAX-7% BEG YR BL -366.94 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 366.94 0.00 0.00 0.00 0.00 366.94 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 88 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00217 TAX CLCT PAY-LOC OPT-INV RECOV BEG YR BL -116.06 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 116.06 0.00 0.00 0.00 0.00 116.06 END BAL 0.00 241 00219 TAX CLCT PAY-LOC OPT-INV RECOV BEG YR BL 0.00 CM -57.63 0.00 0.00 0.00 0.00 -57.63 YTD -60.47 0.00 0.00 0.00 0.00 -60.47 END BAL -60.47 241 00250 TAX CLCT PAY-S&U-ST-FL-CONTRA BEG YR BL 0.00 CM 2,120,037.44 0.00 0.00 0.00 0.00 2,120,037.44 YTD 8,543,027.98 0.00 0.00 0.00 0.00 8,543,027.98 END BAL 8,543,027.98 241 00251 TAX CLC PAY-EST S&U-ST-FL-CONT BEG YR BL 1,050,654.46 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 161,612.03 0.00 0.00 0.00 0.00 161,612.03 END BAL 1,212,266.49 241 00273 TAX CLCT PAY-LOCAL OPT BEG YR BL -20,706.26 CM -20,538.95 0.00 0.00 0.00 -21,865.40 1,326.45 YTD -83,555.89 0.00 0.00 0.00 -87,739.10 4,183.21 END BAL -104,262.15 241 00711 TAX CLCT PAY-UTIL-MUNI-PENS BEG YR BL -300,201.99 CM 104,827.88 0.00 0.00 0.00 423,906.46 -319,078.58 YTD -18,876.59 0.00 0.00 0.00 1,622,109.31 -1640985.90 END BAL -319,078.58 241 00716 TAX CLCT PAY-US-GULF BREEZE BEG YR BL -13,529.31 CM 255.34 0.00 0.00 0.00 17,661.63 -17,406.29 YTD -3,876.98 0.00 0.00 0.00 75,335.87 -79,212.85 END BAL -17,406.29 241 00721 TAX CLCT PAY-UTIL-MUNI-MILTON BEG YR BL -33,471.10 CM 5,564.93 0.00 0.00 0.00 43,867.67 -38,302.74 YTD -4,831.64 0.00 0.00 0.00 179,840.09 -184,671.73 END BAL -38,302.74 241 00731 TAX CLCT PAY-UTIL-MUNI-CHIPLEY BEG YR BL -12,906.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 89 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 7,811.77 0.00 0.00 0.00 21,100.58 -13,288.81 YTD -381.93 0.00 0.00 0.00 87,139.62 -87,521.55 END BAL -13,288.81 241 00732 TAX CLCT PAY-UTIL-MUNI-VERNON BEG YR BL -2,607.32 CM 885.40 0.00 0.00 0.00 3,557.71 -2,672.31 YTD -64.99 0.00 0.00 0.00 13,883.45 -13,948.44 END BAL -2,672.31 241 00733 TAX CLCT-PAY-UTIL-MUNI-GRACE BEG YR BL -10,997.85 CM 2,107.80 0.00 0.00 0.00 10,347.92 -8,240.12 YTD 2,757.73 0.00 0.00 0.00 47,652.22 -44,894.49 END BAL -8,240.12 241 00735 TAX CLCT PAY-UTIL-MUNI-BONIFAY BEG YR BL -13,749.76 CM 3,987.21 0.00 0.00 0.00 15,077.25 -11,090.04 YTD 2,659.72 0.00 0.00 0.00 65,890.28 -63,230.56 END BAL -11,090.04 241 00736 TAX CLCT PAY-UTIL-MUNI-CARYVL BEG YR BL -252.21 CM 188.50 0.00 0.00 0.00 815.52 -627.02 YTD -374.81 0.00 0.00 0.00 3,173.74 -3,548.55 END BAL -627.02 241 00741 TAX CLCT PAY-UTIL-MUNI-PC BEG YR BL -203,312.95 CM 23,720.25 0.00 0.00 0.00 230,371.58 -206,651.33 YTD -3,338.38 0.00 0.00 0.00 992,674.48 -996,012.86 END BAL -206,651.33 241 00742 TAX CLCT PAY-UTIL-MUNI-SPRGFLD BEG YR BL -29,876.71 CM 7,998.65 0.00 0.00 0.00 36,784.25 -28,785.60 YTD 1,091.11 0.00 0.00 0.00 161,451.44 -160,360.33 END BAL -28,785.60 241 00743 TAX CLCT-PAY-UTIL-MUNI-CEDARG BEG YR BL 574.61 CM -35.23 0.00 0.00 0.00 0.00 -35.23 YTD -336.96 0.00 0.00 0.00 0.00 -336.96 END BAL 237.65 241 00744 TAX CLCT-PAY-UTIL-MUNI-LYNHVN BEG YR BL -68,228.75 CM 18,996.50 0.00 0.00 0.00 89,801.38 -70,804.88 YTD -2,576.13 0.00 0.00 0.00 354,483.05 -357,059.18 END BAL -70,804.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 90 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00745 TAX CLCT PAY-UTIL-MUNI-PCB BEG YR BL -133,275.24 CM 15,838.95 0.00 0.00 0.00 175,398.92 -159,559.97 YTD -26,284.73 0.00 0.00 0.00 673,604.86 -699,889.59 END BAL -159,559.97 241 00746 TAX CLCT PAY-UTIL-MUNI-PARKER BEG YR BL -15,724.32 CM 12,384.34 0.00 0.00 0.00 32,457.88 -20,073.54 YTD -4,349.22 0.00 0.00 0.00 114,431.79 -118,781.01 END BAL -20,073.54 241 00747 TAX CLCT-PAY-UTIL-MUNI-CLLAWAY BEG YR BL -48,197.15 CM 12,441.55 0.00 0.00 0.00 68,675.41 -56,233.86 YTD -8,036.71 0.00 0.00 0.00 270,467.16 -278,503.87 END BAL -56,233.86 241 00751 TAX CLCT-PAY-UTIL-MUNI-DEFNK BEG YR BL -27,163.71 CM 5,234.77 0.00 0.00 0.00 30,164.51 -24,929.74 YTD 2,233.97 0.00 0.00 0.00 129,794.30 -127,560.33 END BAL -24,929.74 241 00752 TAX CLCT PAY-UTIL-MUNI-PAXTON BEG YR BL -737.12 CM 148.62 0.00 0.00 0.00 751.80 -603.18 YTD 133.94 0.00 0.00 0.00 3,500.50 -3,366.56 END BAL -603.18 241 00753 TAX CLCT-PAY-UTIL-MUNI-PONCE BEG YR BL -2,437.60 CM 964.66 0.00 0.00 0.00 3,545.62 -2,580.96 YTD -143.36 0.00 0.00 0.00 13,115.27 -13,258.63 END BAL -2,580.96 241 00761 TAX CLCT-PAY-UTIL-MUNI-CRESTVW BEG YR BL -101,606.39 CM 7,287.30 0.00 0.00 0.00 110,851.03 -103,563.73 YTD -1,957.34 0.00 0.00 0.00 469,875.34 -471,832.68 END BAL -103,563.73 241 00762 TAX CLCT PAY-UTIL-MUNI-LRL HIL BEG YR BL -1,117.82 CM 371.46 0.00 0.00 0.00 1,406.94 -1,035.48 YTD 82.34 0.00 0.00 0.00 5,711.16 -5,628.82 END BAL -1,035.48 241 00771 TAX CLCT-PAY-UTIL-MUNI-NICVLL BEG YR BL -56,552.91 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 91 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 11,732.42 0.00 0.00 0.00 72,239.53 -60,507.11 YTD -3,954.20 0.00 0.00 0.00 287,642.75 -291,596.95 END BAL -60,507.11 241 00772 TAX CLCT PAY-UTIL-MUNI-VALP BEG YR BL -13,242.14 CM 1,017.83 0.00 0.00 0.00 13,297.99 -12,280.16 YTD 961.98 0.00 0.00 0.00 55,952.86 -54,990.88 END BAL -12,280.16 241 00773 TAX CLCT-PAY-UTIL-MUNI-SHLMAR BEG YR BL -2,896.46 CM 849.22 0.00 0.00 0.00 4,074.97 -3,225.75 YTD -329.29 0.00 0.00 0.00 15,605.65 -15,934.94 END BAL -3,225.75 241 00774 TAX CLCT-PAY-UTIL-MUNI-FTWBCH BEG YR BL -112,964.60 CM 20,981.10 0.00 0.00 0.00 141,033.68 -120,052.58 YTD -7,087.98 0.00 0.00 0.00 563,812.52 -570,900.50 END BAL -120,052.58 241 00775 TAX CLCT-PAY-UTIL-MUNI-CNCBYU BEG YR BL -2,159.57 CM 478.88 0.00 0.00 0.00 2,598.90 -2,120.02 YTD 39.55 0.00 0.00 0.00 10,357.06 -10,317.51 END BAL -2,120.02 241 00776 TAX CLCT-PAY-UTIL-MUNI-MRYEST BEG YR BL -15,150.32 CM 692.65 0.00 0.00 0.00 15,035.65 -14,343.00 YTD 807.32 0.00 0.00 0.00 62,493.68 -61,686.36 END BAL -14,343.00 TOTAL 241 00000 BEG YR BL -2,041,872.48 CM 351,082.90 0.00 0.00 0.00 1,174,145.86 -823,062.96 YTD 4,943.72 0.00 0.00 0.00 4,495,261.77 -4490318.05 END BAL -2,036,928.76 242 00022 MC&AL-BANK OVERDRAFT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -21.61 0.00 0.00 0.00 0.00 -21.61 END BAL -21.61 242 00044 MC&AL-CASH MGMT BEG YR BL -595,367.27 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 92 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -0.00 0.00 0.00 0.00 0.00 -0.00 YTD 595,367.27 0.00 0.00 0.00 595,367.27 -0.00 END BAL -0.00 242 00111 MC&AL-PROJECT SHARE BEG YR BL 0.00 CM 162.81 0.00 0.00 0.00 17,367.63 -17,204.82 YTD -17,204.82 0.00 0.00 0.00 52,044.83 -69,249.65 END BAL -17,204.82 242 00113 MC&AL-SOLAR SCHOOLS PROG BEG YR BL 0.00 CM -415.59 0.00 0.00 0.00 0.00 -415.59 YTD -55,241.79 0.00 0.00 0.00 0.00 -55,241.79 END BAL -55,241.79 242 00118 MC&AL-PDP BEG YR BL -1,218,610.00 CM -96,886.00 0.00 0.00 0.00 0.00 -96,886.00 YTD 831,059.00 1,716,930.00 0.00 0.00 0.00 -885,871.00 END BAL -387,551.00 242 00125 MC&AL-PPP-COVERED BEG YR BL -1,135,728.00 CM -150,488.00 0.00 0.00 0.00 0.00 -150,488.00 YTD 533,776.00 0.00 0.00 0.00 0.00 533,776.00 END BAL -601,952.00 242 00129 MC&AL-PPP-NONCOVER BEG YR BL -5,617,860.00 CM -803,973.19 0.00 0.00 0.00 0.00 -803,973.19 YTD 2,403,064.00 6,349,954.19 0.00 0.00 0.00 -3946890.19 END BAL -3,214,796.00 242 00138 MC&AL-PYRL BEG YR BL -1,364,527.87 CM -482,720.46 -482,720.46 0.00 0.00 0.00 0.00 YTD -1,840,321.52 -1840321.52 0.00 0.00 0.00 0.00 END BAL -3,204,849.39 242 00251 ACCRUED VACATIO BEG YR BL -8,120,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00 END BAL 0.00 242 00310 MC&AL-FERC FEE BEG YR BL -65,148.50 CM -16,470.00 0.00 0.00 0.00 0.00 -16,470.00 YTD -65,880.00 0.00 0.00 0.00 0.00 -65,880.00 END BAL -131,028.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 93 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 242 00409 MC&AL-FLAT BILL BEG YR BL 0.00 CM -131,095.51 0.00 0.00 0.00 0.00 -131,095.51 YTD -258,718.51 0.00 0.00 0.00 0.00 -258,718.51 END BAL -258,718.51 242 00600 FLATBILL REVENUE - DEFERRED BEG YR BL -63,263.64 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 63,263.64 0.00 0.00 0.00 0.00 63,263.64 END BAL 0.00 242 00880 MC&AL-ACCRUED VACATION BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00 END BAL -8,120,000.00 242 00905 BANK OVERDRAFTS BEG YR BL -2,101,202.89 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,101,202.89 0.00 0.00 0.00 0.00 2,101,202.89 END BAL 0.00 242 00912 MC&AL-MED INS RSRV-IBNR BEG YR BL -1,221,996.97 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,221,996.97 0.00 0.00 0.00 0.00 1,221,996.97 END BAL 0.00 242 00921 MC&AL-SERP BEG YR BL -863,115.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 863,115.00 0.00 0.00 0.00 0.00 863,115.00 END BAL 0.00 242 00935 PROJECT SHARE BEG YR BL -17,519.79 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 17,519.79 0.00 0.00 0.00 17,519.79 0.00 END BAL 0.00 242 00936 SOLAR FOR SCHLS BEG YR BL -53,596.09 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 53,596.09 0.00 0.00 0.00 0.00 53,596.09 END BAL 0.00 242 00999 MC&AL-MED INS RSRV-IBNR BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 94 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -167,419.74 0.00 0.00 0.00 0.00 -167,419.74 YTD -1,311,253.31 0.00 0.00 0.00 0.00 -1311253.31 END BAL -1,311,253.31 242 01020 MC&AL-SERP-SFAS 87 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -910,112.00 0.00 0.00 0.00 0.00 -910,112.00 END BAL -910,112.00 TOTAL 242 00000 BEG YR BL -22,437,936.02 CM -1,849,305.68 -482,720.46 0.00 0.00 17,367.63 -1383952.85 YTD 4,225,207.09 6,226,562.67 0.00 0.00 664,931.89 -2666287.47 END BAL -18,212,728.93 244 00100 COMPETITIVE CURRENT UNREALIZED BEG YR BL -253.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 253.10 0.00 0.00 0.00 0.00 253.10 END BAL 0.00 244 01130 DERIV LIAB NHDG-ST-CMDTY-ELEC BEG YR BL 0.00 CM -1,380.07 0.00 0.00 0.00 0.00 -1,380.07 YTD -1,380.07 0.00 0.00 0.00 0.00 -1,380.07 END BAL -1,380.07 TOTAL 244 00000 BEG YR BL -253.10 CM -1,380.07 0.00 0.00 0.00 0.00 -1,380.07 YTD -1,126.97 0.00 0.00 0.00 0.00 -1,126.97 END BAL -1,380.07 245 00100 PRIMARY CURRENT UNREALIZED LOSS ON FORWARD CONTRAC BEG YR BL -9,441,967.52 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 9,441,967.52 0.00 0.00 0.00 0.00 9,441,967.52 END BAL 0.00 245 00200 PRIMARY NON CURRENT UNREALIZED BEG YR BL -4,446,944.64 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 4,446,944.64 0.00 0.00 0.00 0.00 4,446,944.64 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 95 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 245 01707 DL HDG ST-INT-CF HDG-LOSS 7/09 BEG YR BL 0.00 CM 531,043.00 0.00 0.00 0.00 0.00 531,043.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 245 02110 DERIV LIAB REG-ST-CMDTY-GAS BEG YR BL 0.00 CM 949,326.39 0.00 0.00 0.00 0.00 949,326.39 YTD -13,126,078.89 0.00 0.00 0.00 0.00 -13126078.89 END BAL -13,126,078.89 245 02130 DERIV LIAB REG-ST-CMDTY-ELEC BEG YR BL 0.00 CM -14,944.87 0.00 0.00 0.00 0.00 -14,944.87 YTD -20,659.26 0.00 0.00 0.00 0.00 -20,659.26 END BAL -20,659.26 245 06110 DERIV LIAB REG-LT-CMDTY-GAS BEG YR BL 0.00 CM 563,992.63 0.00 0.00 0.00 0.00 563,992.63 YTD -6,327,643.76 0.00 0.00 0.00 0.00 -6327643.76 END BAL -6,327,643.76 TOTAL 245 00000 BEG YR BL -13,888,912.16 CM 2,029,417.15 0.00 0.00 0.00 0.00 2,029,417.15 YTD -5,585,469.75 0.00 0.00 0.00 0.00 -5585469.75 END BAL -19,474,381.91 253 00301 OTH DEF CR-POLE ATCH-COMCST PC BEG YR BL -9,886,996.13 CM -71,284.24 0.00 0.00 0.00 0.00 -71,284.24 YTD -754,513.27 0.00 0.00 0.00 0.00 -754,513.27 END BAL -10,641,509.40 253 00302 OTH DEF CR-POLE ATCH-COMCST JH BEG YR BL -3,685,513.19 CM -27,458.67 0.00 0.00 0.00 0.00 -27,458.67 YTD -109,834.68 0.00 0.00 0.00 0.00 -109,834.68 END BAL -3,795,347.87 253 00305 OTH DEF CR-POLE ATCH-CAMBELTON BEG YR BL -7,697.26 CM 39.46 0.00 0.00 0.00 0.00 39.46 YTD -477.42 0.00 0.00 0.00 0.00 -477.42 END BAL -8,174.68 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 96 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00306 OTH DEF CR-POLE ATCH-MADSN RIV BEG YR BL 0.00 CM 37.22 0.00 0.00 0.00 0.00 37.22 YTD -74.42 0.00 0.00 0.00 0.00 -74.42 END BAL -74.42 253 00307 OTH DEF CR-POLE ATCH-SO LIGHT BEG YR BL 0.00 CM 12,616.45 0.00 0.00 0.00 0.00 12,616.45 YTD -25,232.90 0.00 0.00 0.00 0.00 -25,232.90 END BAL -25,232.90 253 00326 OTH DEF CR-POLE ATCH-BRGHT DEF BEG YR BL -4,141,836.30 CM -29,946.85 0.00 0.00 0.00 0.00 -29,946.85 YTD -441,014.60 0.00 0.00 0.00 0.00 -441,014.60 END BAL -4,582,850.90 253 00328 OTH DEF CR-POLE ATCH-CMNTY CBL BEG YR BL -280,433.13 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -280,433.13 253 00329 OTH DEF CR-POLE ATCH-SPRNGFLD BEG YR BL -1,187,153.25 CM -9,129.61 0.00 0.00 0.00 0.00 -9,129.61 YTD -81,296.24 0.00 0.00 0.00 0.00 -81,296.24 END BAL -1,268,449.49 253 00330 OTH DEF CR-CABLE SOUTH BNKRUPC BEG YR BL -5,626.63 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -5,626.63 253 00331 OTH DEF CR-POLE ATCH-COX GULF BEG YR BL -41,364,189.05 CM -299,154.41 0.00 0.00 0.00 0.00 -299,154.41 YTD -2,661,826.32 0.00 0.00 0.00 0.00 -2661826.32 END BAL -44,026,015.37 253 00333 OTH DEF CR-POLE ATCH-MEDCOM SE BEG YR BL -9,468,551.48 CM -68,457.61 0.00 0.00 0.00 0.00 -68,457.61 YTD -652,587.84 0.00 0.00 0.00 0.00 -652,587.84 END BAL -10,121,139.32 253 00334 OTH DEF CR-POLE ATCH-BRGHT LLC BEG YR BL -4,287,704.10 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 97 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -32,074.38 0.00 0.00 0.00 0.00 -32,074.38 YTD -128,297.52 0.00 0.00 0.00 0.00 -128,297.52 END BAL -4,416,001.62 253 00338 OTH DEF CR-POLE ATCH-MALRD BKR BEG YR BL -276,762.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -276,762.00 253 00341 OTH DEF CR-POLE ATCH-KNOLGY PC BEG YR BL -10,105,223.97 CM -68,749.60 0.00 0.00 0.00 0.00 -68,749.60 YTD -665,075.06 0.00 0.00 0.00 0.00 -665,075.06 END BAL -10,770,299.03 253 00342 OTH DEF CR-POLE ATCH-VALP BEG YR BL -555,990.95 CM -4,253.40 0.00 0.00 0.00 0.00 -4,253.40 YTD -36,526.54 0.00 0.00 0.00 0.00 -36,526.54 END BAL -592,517.49 253 00344 OTH DEF CR-POLE ATC-KMC TEL II BEG YR BL -2,823.21 CM 3,478.07 0.00 0.00 0.00 0.00 3,478.07 YTD -6,956.12 0.00 0.00 0.00 0.00 -6,956.12 END BAL -9,779.33 253 00345 OTH DEF CR-POLE ATCH-MALLARD BEG YR BL -60,249.75 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,249.75 253 00346 OTH DEF CR-POLE ATCH-CBL SOUTH BEG YR BL -21,203.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -21,203.10 253 00362 OTH DEF CR-FBR REV-ITC DELTCOM BEG YR BL 0.00 CM 12,857.14 0.00 0.00 0.00 0.00 12,857.14 YTD -797,143.28 0.00 0.00 0.00 0.00 -797,143.28 END BAL -797,143.28 253 00364 OTH DEF CR-RT OF WAY REV-AT&T BEG YR BL 0.00 CM 1,750.00 0.00 0.00 0.00 0.00 1,750.00 YTD -35,000.00 0.00 0.00 0.00 0.00 -35,000.00 END BAL -35,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 98 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00380 OTH DEF CR-FIN CTR-GPC BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -3,648.14 0.00 0.00 0.00 0.00 -3,648.14 END BAL -3,648.14 253 00415 OTH DEF CR-CITY OF DESTIN BEG YR BL -265,308.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -265,308.00 253 00524 OTH DEF CR-ERIP IV-SCS BEG YR BL -83,987.12 CM -4,195.00 0.00 0.00 0.00 0.00 -4,195.00 YTD -75,118.10 0.00 0.00 0.00 29,019.61 -104,137.71 END BAL -159,105.22 253 00540 DEFERRED DIRECTOR'S COMPENSATION - STOCK -FRED C. BEG YR BL -72,260.42 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -628.64 0.00 0.00 0.00 0.00 -628.64 END BAL -72,889.06 253 00543 DEFERRED DIRECTOR'S COMPENSATION - STOCK - C. LEDO BEG YR BL -93,759.14 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -815.70 0.00 0.00 0.00 0.00 -815.70 END BAL -94,574.84 253 00544 DEFERRED DIRECTOR'S COMPENSATION - STOCK - PULLUM, BEG YR BL -156,004.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -1,357.18 0.00 0.00 0.00 0.00 -1,357.18 END BAL -157,361.50 253 00545 DEFERRED DIRECTOR'S COMPENSATION - STOCK - CRAMER, BEG YR BL -106,907.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -930.06 0.00 0.00 0.00 0.00 -930.06 END BAL -107,837.97 253 00550 O/S DIR PENS PL BEG YR BL -94,749.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 94,749.00 0.00 0.00 0.00 2,000.00 92,749.00 END BAL 0.00 253 00551 DEFERRED DIRECTORS COMP-PRIME W H HULL JR BEG YR BL -48,135.81 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 99 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 15,787.64 0.00 0.00 0.00 16,089.56 -301.92 END BAL -32,348.17 253 00552 DEFERRED DIRECTORS COMP-PRIME JOSEPH K TANNEHILL BEG YR BL -94,638.34 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -758.40 0.00 0.00 0.00 0.00 -758.40 END BAL -95,396.74 253 00556 DEFERRED DIRECTORS COMP-PRIME DOUGLAS L MCCRARY BEG YR BL -15,318.43 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 15,318.43 0.00 0.00 0.00 15,441.19 -122.76 END BAL 0.00 253 00557 DEFERRED DIRECTORS COMP-PRIME FRED C DONOVAN BEG YR BL -13,473.48 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -107.97 0.00 0.00 0.00 0.00 -107.97 END BAL -13,581.45 253 00561 DEFERRED DIRECTORS COMP-STOCK W D HULL BEG YR BL -304,477.94 CM 1,316.54 0.00 0.00 0.00 0.00 1,316.54 YTD 99,726.73 0.00 0.00 0.00 99,527.98 198.75 END BAL -204,751.21 253 00562 DEFERRED DIRECTORS COMP-STOCK FRED C DONOVAN BEG YR BL -323,156.97 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -2,811.37 0.00 0.00 0.00 0.00 -2,811.37 END BAL -325,968.34 253 00566 DEFERRED DIRECTORS COMP- PENSION BUY-OUT-F C BEG YR BL -107,286.41 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -859.76 0.00 0.00 0.00 0.00 -859.76 END BAL -108,146.17 253 00567 DEFERRED DIRECTORS COMP- PENSION BUY-OUT-W D BEG YR BL -55,994.04 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 18,364.99 0.00 0.00 0.00 18,716.20 -351.21 END BAL -37,629.05 253 00568 DEFERRED DIRECTORS COMP- PENSION BUY-OUT-J K BEG YR BL -52,476.67 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -420.53 0.00 0.00 0.00 0.00 -420.53 END BAL -52,897.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 100 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00570 DEF EMP COMP BEG YR BL -3,873,558.82 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,873,558.82 0.00 0.00 0.00 0.00 3,873,558.82 END BAL 0.00 253 00640 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - DONO BEG YR BL -138,921.28 CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00 YTD -21,862.51 0.00 0.00 0.00 0.00 -21,862.51 END BAL -160,783.79 253 00643 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - ANCH BEG YR BL -97,851.13 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,260.52 0.00 0.00 0.00 0.00 -5,260.52 END BAL -103,111.65 253 00644 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - PULL BEG YR BL -192,467.72 CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00 YTD -22,328.33 0.00 0.00 0.00 0.00 -22,328.33 END BAL -214,796.05 253 00645 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - CRAM BEG YR BL -196,807.59 CM -10,375.00 0.00 0.00 0.00 0.00 -10,375.00 YTD -22,366.11 0.00 0.00 0.00 0.00 -22,366.11 END BAL -219,173.70 253 00662 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - DONO BEG YR BL -58,359.86 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -507.71 0.00 0.00 0.00 0.00 -507.71 END BAL -58,867.57 253 00710 SUP PENS & SERP BEG YR BL -7,761,720.34 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 7,761,720.34 0.00 0.00 0.00 0.00 7,761,720.34 END BAL 0.00 253 00711 SUP ESP/ESOP BEG YR BL -156,811.08 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 156,811.08 0.00 0.00 0.00 0.00 156,811.08 END BAL 0.00 253 00712 SFAS 158 ADDIT'NAL LIABILITY F BEG YR BL -6,909,317.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 101 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,909,317.00 0.00 0.00 0.00 0.00 6,909,317.00 END BAL 0.00 253 00736 OTH DEF CR-EXEC COMP BEG YR BL 0.00 CM -27,897.03 0.00 0.00 0.00 0.00 -27,897.03 YTD -4,285,634.78 0.00 0.00 0.00 0.00 -4285634.78 END BAL -4,285,634.78 253 00750 DEFERRED I&D BEG YR BL -86,531.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 86,531.00 0.00 0.00 0.00 0.00 86,531.00 END BAL 0.00 253 00901 ENVIRONM RESERV BEG YR BL -65,223,273.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 65,223,273.00 0.00 0.00 0.00 0.00 65223273.00 END BAL 0.00 253 00902 OTH DEF CR-ENVIRO RSRV BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -63,548,112.00 0.00 0.00 0.00 0.00 -63548112.00 END BAL -63,548,112.00 253 00905 ITC DELTACOM-FIBER OPTIC PROJ BEG YR BL -848,571.84 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 848,571.84 0.00 0.00 0.00 0.00 848,571.84 END BAL 0.00 253 00915 GPC FINANCE CENTER BEG YR BL -3,648.14 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,648.14 0.00 0.00 0.00 0.00 3,648.14 END BAL 0.00 253 00916 BN & LENNCIE ARMSTRONG LEASE BEG YR BL -300.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 300.00 0.00 0.00 0.00 0.00 300.00 END BAL 0.00 253 00932 RGT OF WAY REV BEG YR BL -42,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 42,000.00 0.00 0.00 0.00 0.00 42,000.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 102 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00949 OTH DEF CR-PRO CARD REBATE-GE BEG YR BL -157,774.00 CM 13,150.00 0.00 0.00 0.00 0.00 13,150.00 YTD 52,600.00 0.00 0.00 0.00 0.00 52,600.00 END BAL -105,174.00 253 00989 OTH DEF CR-I&D BEG YR BL 0.00 CM -110,753.00 0.00 0.00 0.00 0.00 -110,753.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 253 01950 OTH DEF CR-PLT TENASKA LEV LS BEG YR BL 0.00 CM -4,070,619.94 0.00 0.00 0.00 0.00 -4070619.94 YTD -24,087,419.64 0.00 0.00 0.00 0.00 -24087419.64 END BAL -24,087,419.64 253 01953 OTH DEF CR-OVERRECOV-BTWN FUEL BEG YR BL -51,606.27 CM -239.14 0.00 0.00 0.00 0.00 -239.14 YTD 27,677.31 0.00 0.00 0.00 0.00 27,677.31 END BAL -23,928.96 253 01954 OTH DEF CR-OVERRECOV-BTWNENVIR BEG YR BL -18,177.64 CM 4,579.74 0.00 0.00 0.00 0.00 4,579.74 YTD 15,909.39 0.00 0.00 0.00 0.00 15,909.39 END BAL -2,268.25 253 01956 OTH DEF CR-OVERRECOV-FPUENVIRO BEG YR BL -225,210.34 CM 37,289.52 0.00 0.00 0.00 0.00 37,289.52 YTD 128,798.89 0.00 0.00 0.00 0.00 128,798.89 END BAL -96,411.45 253 30950 OTH DEF CR-PLT TENASKA LEV LS BEG YR BL -8,141,239.88 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,141,239.88 0.00 0.00 0.00 0.00 8,141,239.88 END BAL 0.00 TOTAL 253 00000 BEG YR BL -181,410,034.43 CM -4,768,223.74 0.00 0.00 0.00 0.00 -4768223.74 YTD -4,960,900.18 0.00 0.00 0.00 180,794.54 -5141694.72 END BAL -186,370,934.61 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 103 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 00109 2009 SO2 AUCTION PROCEEDS BEG YR BL -0.01 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.01 0.00 0.00 0.00 0.00 0.01 END BAL 0.00 254 00110 2010 SO2 AUCTION PROCEEDS BEG YR BL -76,732.61 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 76,732.61 0.00 0.00 0.00 0.00 76,732.61 END BAL 0.00 254 00111 2011 SO2 AUCTION PROCEEDS BEG YR BL -113,676.22 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 113,676.22 0.00 0.00 0.00 0.00 113,676.22 END BAL 0.00 254 00112 2012 SO2 AUCTION PROCEEDS BEG YR BL -264,194.69 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 264,194.69 0.00 0.00 0.00 0.00 264,194.69 END BAL 0.00 254 00113 2013 SO2 AUCTION PROCEEDS BEG YR BL -244,342.38 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 244,342.38 0.00 0.00 0.00 0.00 244,342.38 END BAL 0.00 254 00114 DEFERRED GAIN - SALE OF WITHHL BEG YR BL -171,715.33 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 171,715.33 0.00 0.00 0.00 0.00 171,715.33 END BAL 0.00 254 00127 DEFERRED GAIN - SALE OF WITHHL BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -171,715.33 0.00 0.00 0.00 0.00 -171,715.33 END BAL -171,715.33 254 00200 OTH REG LIAB-FAS 109 BEG YR BL -5,986,951.70 CM 71,749.06 0.00 0.00 0.00 0.00 71,749.06 YTD 214,934.25 0.00 0.00 0.00 0.00 214,934.25 END BAL -5,772,017.45 254 00201 OTH REG LIAB-ITC BEG YR BL -5,424,649.57 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 104 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 78,154.87 0.00 0.00 0.00 0.00 78,154.87 YTD 309,522.06 0.00 0.00 0.00 0.00 309,522.06 END BAL -5,115,127.51 254 00310 ORL-ALL DF GAIN ON SALE-SO2-10 BEG YR BL 0.00 CM -20,793.70 0.00 0.00 0.00 0.00 -20,793.70 YTD -78,343.17 0.00 0.00 0.00 0.00 -78,343.17 END BAL -78,343.17 254 00311 ORL-ALL DF GAIN ON SALE-SO2-11 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -113,676.22 0.00 0.00 0.00 0.00 -113,676.22 END BAL -113,676.22 254 00312 ORL-ALL DF GAIN ON SALE-SO2-12 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -264,194.69 0.00 0.00 0.00 0.00 -264,194.69 END BAL -264,194.69 254 00313 ORL-ALL DF GAIN ON SALE-SO2-13 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -244,342.38 0.00 0.00 0.00 0.00 -244,342.38 END BAL -244,342.38 254 00315 OTH REG LIA - GAIN SALE-S02 2015 BEG YR BL -110,419.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -110,419.23 254 00316 ORL-ALL DF GAIN ON SALE-SO2-16 BEG YR BL -4,229.27 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -4,229.27 254 00317 ORL-ALL DF GAIN ON SALE-SO2-17 BEG YR BL 0.00 CM -1,680.29 0.00 0.00 0.00 0.00 -1,680.29 YTD -1,680.29 0.00 0.00 0.00 0.00 -1,680.29 END BAL -1,680.29 254 00450 ORL-HDG-UNREAL GAIN-ELEC-CUR BEG YR BL -426.01 CM -42,121.98 0.00 0.00 0.00 0.00 -42,121.98 YTD -73,324.62 0.00 0.00 0.00 0.00 -73,324.62 END BAL -73,750.63 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 105 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 00500 ECR OVER-RECOVE BEG YR BL -11,727,003.73 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 11,727,003.73 0.00 0.00 0.00 0.00 11727003.73 END BAL 0.00 254 00501 PPCCR OVER-RECO BEG YR BL -1,510,805.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,510,805.00 0.00 0.00 0.00 0.00 1,510,805.00 END BAL 0.00 254 00503 ECCR OVER-RECOV BEG YR BL -1,272,569.44 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,272,569.44 0.00 0.00 0.00 0.00 1,272,569.44 END BAL 0.00 254 00510 REGULATORY LIABILITY - CURRENT BEG YR BL -142,198.16 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 142,198.16 0.00 0.00 0.00 0.00 142,198.16 END BAL 0.00 254 00512 ORL-HDG-UNREAL GAIN-GAS-NONCUR BEG YR BL -47,620.02 CM -14,112.83 0.00 0.00 0.00 0.00 -14,112.83 YTD 30,734.14 0.00 0.00 0.00 0.00 30,734.14 END BAL -16,885.88 254 00561 ORL-HDG-UNREAL GAIN-GAS-CUR BEG YR BL 0.00 CM -13,823.50 0.00 0.00 0.00 0.00 -13,823.50 YTD -13,823.50 0.00 0.00 0.00 0.00 -13,823.50 END BAL -13,823.50 254 00600 ARO REG. LIABILITY STEAM PRODU BEG YR BL -11,479,482.71 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 11,479,482.71 0.00 0.00 0.00 0.00 11479482.71 END BAL 0.00 254 00660 ARO REG. LIABILITY TRANSMISSION BEG YR BL 7,619.16 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -7,619.16 0.00 0.00 0.00 0.00 -7,619.16 END BAL 0.00 254 00670 ARO REG. LIABILITY DISTRIBUTIO BEG YR BL 21,762.10 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 106 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -21,762.10 0.00 0.00 0.00 0.00 -21,762.10 END BAL 0.00 254 00680 ARO REG. LIABILITY GENERAL PLA BEG YR BL 15,452.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -15,452.00 0.00 0.00 0.00 0.00 -15,452.00 END BAL 0.00 254 00817 OTH REG LIAB-RC LS-LOSS-MPC BEG YR BL 0.00 CM 7,602.25 0.00 0.00 0.00 0.00 7,602.25 YTD -71,725.32 0.00 0.00 0.00 0.00 -71,725.32 END BAL -71,725.32 254 00818 OTH REG LIAB-RC LS-LVLZ-MPC BEG YR BL 0.00 CM 11,146.80 0.00 0.00 0.00 0.00 11,146.80 YTD -100,687.80 0.00 0.00 0.00 0.00 -100,687.80 END BAL -100,687.80 254 00917 DEF CRE RAILCAR BEG YR BL -101,711.08 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 101,711.08 0.00 0.00 0.00 0.00 101,711.08 END BAL 0.00 254 00918 PT B RAILCR RNT BEG YR BL -145,275.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 145,275.00 0.00 0.00 0.00 0.00 145,275.00 END BAL 0.00 254 00922 OTH REG LIAB-SFAS 158 LIFE BEG YR BL -3,256,221.00 CM -14,451.50 0.00 0.00 0.00 0.00 -14,451.50 YTD -575,012.00 0.00 0.00 0.00 0.00 -575,012.00 END BAL -3,831,233.00 254 00923 REG LIAB-CORAL/BACON LEV CAP BEG YR BL -3,301,064.00 CM 729,557.00 0.00 0.00 0.00 0.00 729,557.00 YTD 2,831,547.00 0.00 0.00 0.00 0.00 2,831,547.00 END BAL -469,517.00 254 00927 OTH REG LIAB-DAHLBERG LEV CAP BEG YR BL -4,234,711.89 CM 935,899.13 0.00 0.00 0.00 0.00 935,899.13 YTD 3,632,400.58 0.00 0.00 0.00 0.00 3,632,400.58 END BAL -602,311.31 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 107 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 05110 OTH REG LIAB STM PROD ARO BEG YR BL 0.00 CM -32,198.07 0.00 0.00 0.00 0.00 -32,198.07 YTD -11,608,621.10 0.00 0.00 0.00 0.00 -11608621.10 END BAL -11,608,621.10 254 05150 OTH REG LIAB TRNS PLT ARO BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 7,619.16 0.00 0.00 0.00 0.00 7,619.16 END BAL 7,619.16 254 05160 OTH REG LIAB DIST PLT ARO BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 21,762.10 0.00 0.00 0.00 0.00 21,762.10 END BAL 21,762.10 254 05190 OTH REG LIAB GEN PLT ARO BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 15,452.00 0.00 0.00 0.00 0.00 15,452.00 END BAL 15,452.00 254 30660 ORL-PURCH PWR CAP OVER RECOV BEG YR BL 0.00 CM -2,078,375.00 0.00 0.00 0.00 0.00 -2078375.00 YTD -11,897,111.00 0.00 0.00 0.00 0.00 -11897111.00 END BAL -11,897,111.00 254 30710 OTH REG LIAB-ENVIRO OVER RECOV BEG YR BL 0.00 CM 1,148,464.83 0.00 0.00 0.00 0.00 1,148,464.83 YTD -8,064,130.38 0.00 0.00 0.00 0.00 -8064130.38 END BAL -8,064,130.38 254 30712 OTH REG LIAB-ECCR-OVER RECOV BEG YR BL 0.00 CM 84,411.39 0.00 0.00 0.00 0.00 84,411.39 YTD -1,520,594.19 0.00 0.00 0.00 0.00 -1520594.19 END BAL -1,520,594.19 TOTAL 254 00000 BEG YR BL -49,571,165.79 CM 849,428.46 0.00 0.00 0.00 0.00 849,428.46 YTD -530,137.60 0.00 0.00 0.00 0.00 -530,137.60 END BAL -50,101,303.39 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 108 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 255 00101 ACCUM DEF INVST TAX CR-ELEC-3% BEG YR BL 3,970,908.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 3,970,908.00 255 00102 ACCUM DEF INVST TAX CR-ELEC-4% BEG YR BL 5,284,995.00 CM 363.00 0.00 0.00 0.00 0.00 363.00 YTD 1,452.00 0.00 0.00 0.00 0.00 1,452.00 END BAL 5,286,447.00 255 00103 ACCUM DEF INVST TAX CR-ELEC-7% BEG YR BL 124,076.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 124,076.00 255 00104 ACCUM DEF INVST TAX CR-QUAL EX BEG YR BL 18,798,746.00 CM 54,194.00 0.00 0.00 0.00 0.00 54,194.00 YTD 216,776.00 0.00 0.00 0.00 0.00 216,776.00 END BAL 19,015,522.00 255 00105 ACCUM DEF INVST TX CR-ELEC-10% BEG YR BL 31,951,763.00 CM 74,093.00 0.00 0.00 0.00 0.00 74,093.00 YTD 296,372.00 0.00 0.00 0.00 0.00 296,372.00 END BAL 32,248,135.00 255 00201 ACCUM DEF INVST TAX CR-ELEC-3% BEG YR BL -3,970,908.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -3,970,908.00 255 00202 ACCUM DEF INVST TAX CR-ELEC-4% BEG YR BL -5,289,351.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -5,289,351.00 255 00203 ACCUM DEF INVST TAX CR-ELEC-7% BEG YR BL -124,076.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -124,076.00 255 00204 ACCUM DEF INVST TAX CR-QUAL BEG YR BL -23,958,555.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 109 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -23,958,555.00 255 00205 ACCUM DEF INVST TX CR-ELEC-10% BEG YR BL -36,440,014.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -36,440,014.00 255 00301 ACCUM DEF INVST TAX CR-SCS-4% BEG YR BL -78,424.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -78,424.00 255 00302 ACCUM DEF INVST TAX CR-SCS-10% BEG YR BL -1,526,643.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -1,526,643.00 255 00351 ACCUM DEF INVST TAX CR-SCS-4% BEG YR BL 78,424.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 78,424.00 255 00352 ACCUM DEF INVST TAX CR-SCS-10% BEG YR BL 1,526,643.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 1,526,643.00 TOTAL 255 00000 BEG YR BL -9,652,416.00 CM 128,650.00 0.00 0.00 0.00 0.00 128,650.00 YTD 514,600.00 0.00 0.00 0.00 0.00 514,600.00 END BAL -9,137,816.00 281 00017 F MET PROT AMOR BEG YR BL -23,958,617.29 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 23,958,617.29 0.00 0.00 0.00 0.00 23958617.29 END BAL 0.00 281 00018 S MET PROT AMOR BEG YR BL -3,727,116.64 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 110 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,727,116.64 0.00 0.00 0.00 0.00 3,727,116.64 END BAL 0.00 281 01303 ADIT-ACCL AMT PRP-ELEC-FED-LT BEG YR BL 0.00 CM -1,725,822.88 0.00 0.00 0.00 0.00 -1725822.88 YTD -30,861,908.81 0.00 0.00 0.00 0.00 -30861908.81 END BAL -30,861,908.81 281 01307 ADIT-ACC AMT PRP-ELEC-ST-LT BEG YR BL 0.00 CM -271,898.32 0.00 0.00 0.00 0.00 -271,898.32 YTD -4,814,709.92 0.00 0.00 0.00 0.00 -4814709.92 END BAL -4,814,709.92 TOTAL 281 00000 BEG YR BL -27,685,733.93 CM -1,997,721.20 0.00 0.00 0.00 0.00 -1997721.20 YTD -7,990,884.80 0.00 0.00 0.00 0.00 -7990884.80 END BAL -35,676,618.73 282 00035 ADIT-OTH PROP-FAS 109-FED-EDT BEG YR BL -20,650,943.00 CM -88,626.18 0.00 0.00 0.00 0.00 -88,626.18 YTD -354,504.68 0.00 0.00 0.00 0.00 -354,504.68 END BAL -21,005,447.68 282 00036 ADIT-OTH PROP-FAS 109-ST-EDT BEG YR BL -3,316,131.00 CM -14,752.80 0.00 0.00 0.00 0.00 -14,752.80 YTD -59,011.25 0.00 0.00 0.00 0.00 -59,011.25 END BAL -3,375,142.25 282 00037 ADIT-OTH PROP-FAS 109-FED-ITC BEG YR BL 3,762,430.62 CM -46,676.50 0.00 0.00 0.00 0.00 -46,676.50 YTD -186,706.05 0.00 0.00 0.00 0.00 -186,706.05 END BAL 3,575,724.57 282 00038 ADIT-OTH PROP-FAS 109-ST-ITC BEG YR BL -84,945.54 CM 2,604.66 0.00 0.00 0.00 0.00 2,604.66 YTD 54,682.64 0.00 0.00 0.00 0.00 54,682.64 END BAL -30,262.90 282 00131 ADIT-OTH PROP-MTD-PRTCT-FED BEG YR BL -301,558,039.81 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 111 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -1,020,129.41 0.00 0.00 0.00 0.00 -1020129.41 YTD -4,080,517.64 0.00 0.00 0.00 0.00 -4080517.64 END BAL -305,638,557.45 282 00132 ADIT-OTH PROP-MTD-PRTCT-ST BEG YR BL -46,985,823.07 CM -203,530.35 0.00 0.00 0.00 0.00 -203,530.35 YTD -814,121.40 0.00 0.00 0.00 0.00 -814,121.40 END BAL -47,799,944.47 282 00141 ADIT-OTH PROP-BASIS-UNPRTCT-FD BEG YR BL 61,519,901.85 CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08 YTD 267,160.31 0.00 0.00 0.00 0.00 267,160.31 END BAL 61,787,062.16 282 00142 ADIT-OTH PROP-RMVL-PRTCT-ST BEG YR BL 9,553,175.37 CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58 YTD 41,982.33 0.00 0.00 0.00 0.00 41,982.33 END BAL 9,595,157.70 282 00143 ADIT-OTH PROP-LIFE-UNPRTCT-FED BEG YR BL -12,474,105.27 CM 105,657.39 0.00 0.00 0.00 0.00 105,657.39 YTD 422,629.56 0.00 0.00 0.00 0.00 422,629.56 END BAL -12,051,475.71 282 00144 ADIT-OTH PROP-LIFE-UNPRTCT-ST BEG YR BL -2,622,373.66 CM 17,576.52 0.00 0.00 0.00 0.00 17,576.52 YTD 70,306.08 0.00 0.00 0.00 0.00 70,306.08 END BAL -2,552,067.58 282 00145 ADIT-OTH PROP-RMVL-UNPRTCT-FED BEG YR BL 5,192,891.00 CM 359,248.05 0.00 0.00 0.00 0.00 359,248.05 YTD 1,436,992.21 0.00 0.00 0.00 0.00 1,436,992.21 END BAL 6,629,883.21 282 00146 ADIT-OTH PROP-RMVL-UNPRTCT-ST BEG YR BL 755,683.00 CM 56,455.85 0.00 0.00 0.00 0.00 56,455.85 YTD 225,823.39 0.00 0.00 0.00 0.00 225,823.39 END BAL 981,506.39 282 00147 ADIT-OTH PROP-BASIS-UNPRTCT-FD BEG YR BL 15,541,562.89 CM 286,819.47 0.00 0.00 0.00 0.00 286,819.47 YTD 1,147,277.88 0.00 0.00 0.00 0.00 1,147,277.88 END BAL 16,688,840.77 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 112 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 282 00148 ADIT-OTH PROP-BASIS-UNPRTCT-ST BEG YR BL 4,578,055.57 CM 17,881.60 0.00 0.00 0.00 0.00 17,881.60 YTD 71,526.40 0.00 0.00 0.00 0.00 71,526.40 END BAL 4,649,581.97 282 00400 F. ACUFILE VARI BEG YR BL -1,042,993.81 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -1,042,993.81 282 00401 S. ACUFILE VARI BEG YR BL 356,386.09 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 356,386.09 TOTAL 282 00000 BEG YR BL -287,475,268.77 CM -450,186.04 0.00 0.00 0.00 0.00 -450,186.04 YTD -1,756,480.22 0.00 0.00 0.00 0.00 -1756480.22 END BAL -289,231,748.99 283 00035 F-RA FL TH PROP BEG YR BL -12,905,348.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 12,905,348.00 0.00 0.00 0.00 0.00 12905348.00 END BAL -0.00 283 00036 S-RA FL TH PROP BEG YR BL -2,146,014.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 2,146,014.00 0.00 0.00 0.00 0.00 2,146,014.00 END BAL -0.00 283 01100 TL NP DF TX L-F BEG YR BL -22,001,743.23 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 22,001,743.23 0.00 0.00 0.00 0.00 22001743.23 END BAL 0.00 283 01150 TL AS DF TX L-F BEG YR BL -121,192.40 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 121,192.40 0.00 0.00 0.00 0.00 121,192.40 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 113 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 283 01303 ADIT-DTL-ELEC-FED-LT BEG YR BL 0.00 CM -833,812.43 0.00 0.00 0.00 0.00 -833,812.43 YTD -25,114,654.67 0.00 0.00 0.00 0.00 -25114654.67 END BAL -25,114,654.67 283 01307 ADIT-DTL-ELEC-ST-LT BEG YR BL 0.00 CM -131,027.67 0.00 0.00 0.00 0.00 -131,027.67 YTD -3,934,989.04 0.00 0.00 0.00 0.00 -3934989.04 END BAL -3,934,989.04 283 01703 ADIT-DTL-FAS 133-FED-LT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -121,192.40 0.00 0.00 0.00 0.00 -121,192.40 END BAL -121,192.40 283 01707 ADIT-DTL-FAS 133-ST-LT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -19,042.53 0.00 0.00 0.00 0.00 -19,042.53 END BAL -19,042.53 283 01803 ADIT-FAS 109-FED-LT BEG YR BL 0.00 CM -55,665.62 0.00 0.00 0.00 0.00 -55,665.62 YTD -13,128,010.38 0.00 0.00 0.00 0.00 -13128010.38 END BAL -13,128,010.38 283 01807 ADIT-FAS 109-ST-LT BEG YR BL 0.00 CM -9,256.56 0.00 0.00 0.00 0.00 -9,256.56 YTD -2,183,040.26 0.00 0.00 0.00 0.00 -2183040.26 END BAL -2,183,040.26 283 02100 TL NP DF TX L-S BEG YR BL -3,445,817.24 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,445,817.24 0.00 0.00 0.00 0.00 3,445,817.24 END BAL 0.00 283 02150 TL AS DF TX L-S BEG YR BL -19,042.53 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 19,042.53 0.00 0.00 0.00 0.00 19,042.53 END BAL 0.00 TOTAL 283 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 114 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL -40,639,157.40 CM -1,029,762.28 0.00 0.00 0.00 0.00 -1029762.28 YTD -3,861,771.88 0.00 0.00 0.00 0.00 -3861771.88 END BAL -44,500,929.28 TOTAL SUBSIDIARY LEDGER SUBSIDIARY LEDGER BEG YR BL -2397889302.00 CM -32,587,756.68 -7281854.08 0.00 -2074170.49 -26478129.08 3,246,396.97 YTD -112,874,897.22 -29701045.20 0.00 -5589625.31 -103457519.1 25873292.40 END BAL -2510764199.22 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 115 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 403 00112 BOILER PL EQUIP CM 4,865,850.69 0.00 0.00 0.00 0.00 4,865,850.69 YTD 19,331,936.65 0.00 0.00 0.00 0.00 19331936.65 403 00441 STRUCTURE & IMP CM 32,921.79 0.00 0.00 0.00 0.00 32,921.79 YTD 124,117.96 0.00 0.00 0.00 0.00 124,117.96 403 00442 FUEL HOLDERS CM 7,881.17 0.00 0.00 0.00 0.00 7,881.17 YTD 31,198.28 0.00 0.00 0.00 0.00 31,198.28 403 00443 PRIME MOVERS CM 343,671.77 0.00 0.00 0.00 0.00 343,671.77 YTD 1,216,041.90 0.00 0.00 0.00 0.00 1,216,041.90 403 00444 GENERATORS CM 187,667.59 0.00 0.00 0.00 0.00 187,667.59 YTD 750,670.36 0.00 0.00 0.00 0.00 750,670.36 403 00445 ACCESS ELEC EQI CM 33,020.00 0.00 0.00 0.00 0.00 33,020.00 YTD 126,085.01 0.00 0.00 0.00 0.00 126,085.01 403 00446 MISC PLT EQUIP CM 1,953.58 0.00 0.00 0.00 0.00 1,953.58 YTD 7,471.09 0.00 0.00 0.00 0.00 7,471.09 403 00550 EASEMENT& R-O-W CM 17,595.89 0.00 0.00 0.00 0.00 17,595.89 YTD 71,601.14 0.00 0.00 0.00 0.00 71,601.14 403 00552 STRUCTURE & IMP CM 16,042.15 0.00 0.00 0.00 0.00 16,042.15 YTD 61,765.08 0.00 0.00 0.00 0.00 61,765.08 403 00553 STATION EQUIP CM 176,458.63 0.00 0.00 0.00 0.00 176,458.63 YTD 687,445.99 0.00 0.00 0.00 0.00 687,445.99 403 00554 TOWERS & FIXTUR CM 75,091.63 0.00 0.00 0.00 0.00 75,091.63 YTD 299,357.14 0.00 0.00 0.00 0.00 299,357.14 403 00555 POLES & FIXTURE CM 260,260.12 0.00 0.00 0.00 0.00 260,260.12 YTD 1,041,885.26 0.00 0.00 0.00 0.00 1,041,885.26 403 00556 O/H CONDUCTORS CM 138,536.09 0.00 0.00 0.00 0.00 138,536.09 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 116 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 553,829.64 0.00 0.00 0.00 0.00 553,829.64 403 00558 U/G CONDUCTORS CM 25,839.92 0.00 0.00 0.00 0.00 25,839.92 YTD 103,359.68 0.00 0.00 0.00 0.00 103,359.68 403 00559 ROADS & TRAILS CM 112.65 0.00 0.00 0.00 0.00 112.65 YTD 450.60 0.00 0.00 0.00 0.00 450.60 403 00660 EASEMENTS R-O-W CM 340.29 0.00 0.00 0.00 0.00 340.29 YTD 1,361.16 0.00 0.00 0.00 0.00 1,361.16 403 00661 STRUCTURES& IMP CM 33,307.31 0.00 0.00 0.00 0.00 33,307.31 YTD 131,687.43 0.00 0.00 0.00 0.00 131,687.43 403 00662 STATION EQUIP CM 320,943.36 0.00 0.00 0.00 0.00 320,943.36 YTD 1,277,396.23 0.00 0.00 0.00 0.00 1,277,396.23 403 00664 POLES,TOWERS,&F CM 548,191.62 0.00 0.00 0.00 0.00 548,191.62 YTD 2,178,348.34 0.00 0.00 0.00 0.00 2,178,348.34 403 00665 O/H CONDUCTORS CM 279,746.32 0.00 0.00 0.00 0.00 279,746.32 YTD 1,113,272.85 0.00 0.00 0.00 0.00 1,113,272.85 403 00666 U/G CONDUIT CM 1,420.36 0.00 0.00 0.00 0.00 1,420.36 YTD 5,681.44 0.00 0.00 0.00 0.00 5,681.44 403 00667 U/G CONDUCTORS CM 314,138.53 0.00 0.00 0.00 0.00 314,138.53 YTD 1,244,082.93 0.00 0.00 0.00 0.00 1,244,082.93 403 00668 TRANSFORMERS L CM 739,194.10 0.00 0.00 0.00 0.00 739,194.10 YTD 2,937,887.47 0.00 0.00 0.00 0.00 2,937,887.47 403 00669 DEPRECIATION EX CM 239,533.07 0.00 0.00 0.00 0.00 239,533.07 YTD 954,900.54 0.00 0.00 0.00 0.00 954,900.54 403 00670 METERS CM 120,232.63 0.00 0.00 0.00 0.00 120,232.63 YTD 480,178.47 0.00 0.00 0.00 0.00 480,178.47 403 00673 STREET LIGHTING PROGRAM: GLS758FP GULF POWER COMPANY PAGE 117 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 244,573.15 0.00 0.00 0.00 0.00 244,573.15 YTD 972,940.05 0.00 0.00 0.00 0.00 972,940.05 403 00790 STRUCTURE & IMP CM 123,479.53 0.00 0.00 0.00 0.00 123,479.53 YTD 493,424.53 0.00 0.00 0.00 0.00 493,424.53 403 00796 POWER OP EQUIP CM 2,424.12 0.00 0.00 0.00 0.00 2,424.12 YTD 9,696.48 0.00 0.00 0.00 0.00 9,696.48 403 00797 COMMUNICA EQUIP CM 72,377.08 0.00 0.00 0.00 0.00 72,377.08 YTD 288,701.11 0.00 0.00 0.00 0.00 288,701.11 403 00952 DANIEL-STRUCTUR CM 503.38 0.00 0.00 0.00 0.00 503.38 YTD 2,013.52 0.00 0.00 0.00 0.00 2,013.52 403 00953 DAN-STATION EQU CM 7,647.85 0.00 0.00 0.00 0.00 7,647.85 YTD 30,591.40 0.00 0.00 0.00 0.00 30,591.40 403 01952 SCH-STRUCTURES CM 412.55 0.00 0.00 0.00 0.00 412.55 YTD 1,650.20 0.00 0.00 0.00 0.00 1,650.20 403 01953 SCH-STATION EQ CM 8,146.37 0.00 0.00 0.00 0.00 8,146.37 YTD 29,328.98 0.00 0.00 0.00 0.00 29,328.98 403 01997 SCH-COMMUN EQ CM 9.60 0.00 0.00 0.00 0.00 9.60 YTD 38.40 0.00 0.00 0.00 0.00 38.40 403 *** TOTAL CM 9,239,524.89 0.00 0.00 0.00 0.00 9,239,524.89 YTD 36,560,397.31 0.00 0.00 0.00 0.00 36560397.31 TOTAL 403 00000 CM 9,239,524.89 0.00 0.00 0.00 0.00 9,239,524.89 YTD 36,560,397.31 0.00 0.00 0.00 0.00 36560397.31 403 10117 ARO DEPR. EXP. STEAM PRODUCTION CM 9,560.19 0.00 0.00 0.00 0.00 9,560.19 YTD 38,240.78 0.00 0.00 0.00 0.00 38,240.78 403 10447 ARO DEPR. EXP. OTHER PRODUCTION PROGRAM: GLS758FP GULF POWER COMPANY PAGE 118 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,654.97 0.00 0.00 0.00 0.00 1,654.97 YTD 6,619.89 0.00 0.00 0.00 0.00 6,619.89 403 10557 ARO DEPR. EXP. TRANSMISSION CM 11.92 0.00 0.00 0.00 0.00 11.92 YTD 47.68 0.00 0.00 0.00 0.00 47.68 403 10667 ARO DEPR. EXP. DISTRIBUTION CM 83.76 0.00 0.00 0.00 0.00 83.76 YTD 335.06 0.00 0.00 0.00 0.00 335.06 403 10777 ARO DEPR. EXP.GENERAL PLANT CM 337.71 0.00 0.00 0.00 0.00 337.71 YTD 1,350.84 0.00 0.00 0.00 0.00 1,350.84 403 *** TOTAL CM 11,648.55 0.00 0.00 0.00 0.00 11,648.55 YTD 46,594.25 0.00 0.00 0.00 0.00 46,594.25 TOTAL 403 10000 CM 11,648.55 0.00 0.00 0.00 0.00 11,648.55 YTD 46,594.25 0.00 0.00 0.00 0.00 46,594.25 403 99901 ECRC-DEPR EXP CM 2,211,593.04 0.00 0.00 0.00 0.00 2,211,593.04 YTD 7,354,784.14 0.00 0.00 0.00 0.00 7,354,784.14 403 99902 ECRC-DISMANTLEMENT CM 50,732.33 0.00 0.00 0.00 0.00 50,732.33 YTD 202,929.32 0.00 0.00 0.00 0.00 202,929.32 403 99999 ECRC-DEPR/DISMANTLE-CONTRA CM -2,262,325.37 0.00 0.00 0.00 0.00 -2262325.37 YTD -7,557,713.46 0.00 0.00 0.00 0.00 -7557713.46 403 *** TOTAL CM -0.00 0.00 0.00 0.00 0.00 -0.00 YTD -0.00 0.00 0.00 0.00 0.00 -0.00 404 00020 AMORT EXP-316 CM 71,370.91 0.00 0.00 0.00 0.00 71,370.91 YTD 285,483.64 0.00 0.00 0.00 0.00 285,483.64 404 00030 AMORT EXP-GENER CM 252,090.62 0.00 0.00 0.00 0.00 252,090.62 YTD 1,008,362.48 0.00 0.00 0.00 0.00 1,008,362.48 404 *** TOTAL CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 119 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,293,846.12 0.00 0.00 0.00 0.00 1,293,846.12 TOTAL 404 00000 CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 YTD 1,293,846.12 0.00 0.00 0.00 0.00 1,293,846.12 404 99901 ECRC-AMORTIZARTION CM 14,113.48 0.00 0.00 0.00 0.00 14,113.48 YTD 48,239.06 0.00 0.00 0.00 0.00 48,239.06 404 99999 ECRC-AMORTIZARTION-CONTRA CM -14,113.48 0.00 0.00 0.00 0.00 -14,113.48 YTD -48,239.06 0.00 0.00 0.00 0.00 -48,239.06 404 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 407 35100 REG DR ARO CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00 407 *** TOTAL CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00 TOTAL 407 03000 CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 217,484.00 0.00 0.00 0.00 0.00 217,484.00 407 35500 REG DR AMORT CRIST 1-3 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52 407 *** TOTAL CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52 TOTAL 407 00000 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 29,414.52 0.00 0.00 0.00 0.00 29,414.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 120 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 407 45100 REG CR ARO CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38 YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67 407 *** TOTAL CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38 YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67 TOTAL 407 04000 CM -66,840.38 0.00 0.00 0.00 0.00 -66,840.38 YTD -265,925.67 0.00 0.00 0.00 0.00 -265,925.67 408 10105 TOTIT-OP INC-PYRL TX-UNEMP-FL CM -1,152.68 0.00 0.00 0.00 0.00 -1,152.68 YTD 11,918.69 0.00 0.00 0.00 0.00 11,918.69 408 10107 TOTIT-OPER INC-ADVALOREM-MS CM 381,333.00 0.00 0.00 0.00 0.00 381,333.00 YTD 1,530,211.98 0.00 0.00 0.00 0.00 1,530,211.98 408 10109 TOTIT-OPER INC-ADVAL-AL CM 2,417.00 0.00 0.00 0.00 0.00 2,417.00 YTD 9,668.00 0.00 0.00 0.00 0.00 9,668.00 408 10115 TOTIT-OPER INC-LIC FEE-MUNI CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 500.00 0.00 0.00 0.00 500.00 0.00 408 10121 TOTIT, OPER INC-ADVALOREM-GA CM 110,000.00 0.00 0.00 0.00 0.00 110,000.00 YTD 440,000.00 0.00 0.00 0.00 0.00 440,000.00 408 10124 TOTIT, UTIL OPER INC-FRANCH-FL CM 1,123,107.75 0.00 0.00 0.00 0.00 1,123,107.75 YTD 5,355,895.40 0.00 0.00 0.00 0.00 5,355,895.40 408 10131 TOTIT-UNEMP-ST-JOINT OWNER CM 572.65 0.00 0.00 0.00 0.00 572.65 YTD 2,261.62 0.00 0.00 0.00 0.00 2,261.62 408 10200 TOTIT-OPER INC-PYRL - FICA CM 565,038.68 0.00 0.00 0.00 0.00 565,038.68 YTD 2,460,128.51 0.00 0.00 0.00 0.00 2,460,128.51 408 10210 TOTIT-OPER INC-PYRL CAP-FED CM -97,388.61 0.00 0.00 0.00 0.00 -97,388.61 YTD -404,244.55 0.00 0.00 0.00 0.00 -404,244.55 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 121 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 408 10222 TOTIT-OPER INC-PYRL CAP-FL CM 430.89 0.00 0.00 0.00 0.00 430.89 YTD -2,000.91 0.00 0.00 0.00 0.00 -2,000.91 408 10310 TOTIT-OPR INC-FRANCH-MUNI CM 1,461,261.64 0.00 0.00 0.00 0.00 1,461,261.64 YTD 6,816,574.10 0.00 0.00 0.00 0.00 6,816,574.10 408 10502 TOTIT-OPER INC-FICA-JO PLT CM 48,911.45 0.00 0.00 0.00 0.00 48,911.45 YTD 193,248.59 0.00 0.00 0.00 0.00 193,248.59 408 11113 TOTIT-OPER INC-USE-FL CM 6,398.67 0.00 0.00 0.00 0.00 6,398.67 YTD 30,833.19 0.00 0.00 0.00 0.00 30,833.19 408 11114 TOTIT-OPER INC-GROSS REC-FL CM 2,147,619.76 0.00 0.00 0.00 0.00 2,147,619.76 YTD 10,294,211.64 0.00 0.00 0.00 0.00 10294211.64 408 11116 TOTIT-OPER INC-REG COMMIS-ST CM 62,536.66 0.00 0.00 0.00 0.00 62,536.66 YTD 292,591.23 0.00 0.00 0.00 0.00 292,591.23 408 11118 TOTIT-OPER INC-FRANCH-MS CM 13,560.00 0.00 0.00 0.00 0.00 13,560.00 YTD 54,372.00 0.00 0.00 0.00 0.00 54,372.00 408 11119 TOTIT-PRIV-GA CM 5,000.00 0.00 0.00 0.00 0.00 5,000.00 YTD 5,000.00 0.00 0.00 0.00 0.00 5,000.00 408 19106 TOTIT-OPER INC-ADVAL-FL CM 1,323,946.00 0.00 0.00 0.00 0.00 1,323,946.00 YTD 5,295,784.00 0.00 0.00 0.00 0.00 5,295,784.00 408 *** TOTAL CM 7,153,592.86 0.00 0.00 0.00 0.00 7,153,592.86 YTD 32,386,953.49 0.00 0.00 0.00 500.00 32386453.49 TOTAL 408 00000 CM 7,153,592.86 0.00 0.00 0.00 0.00 7,153,592.86 YTD 32,386,953.49 0.00 0.00 0.00 500.00 32386453.49 408 20006 TOTIT-OTH INC&DED-ADVALOR-FL CM 4,748.00 0.00 0.00 0.00 0.00 4,748.00 YTD 18,992.00 0.00 0.00 0.00 0.00 18,992.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 122 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 408 20007 TOTIT-OTH INC&DED-PAYROLL-FED CM 325.97 0.00 0.00 0.00 0.00 325.97 YTD 1,380.22 0.00 0.00 0.00 0.00 1,380.22 408 20008 TOTIT-PAYROLL-STATE CM -1.22 0.00 0.00 0.00 0.00 -1.22 YTD 5.97 0.00 0.00 0.00 0.00 5.97 408 20205 TOTIT-OI&D-PR&SER-ADVALOR-FL CM 57.00 0.00 0.00 0.00 0.00 57.00 YTD 228.00 0.00 0.00 0.00 0.00 228.00 408 *** TOTAL CM 5,129.75 0.00 0.00 0.00 0.00 5,129.75 YTD 20,606.19 0.00 0.00 0.00 0.00 20,606.19 TOTAL 408 00100 CM 5,129.75 0.00 0.00 0.00 0.00 5,129.75 YTD 20,606.19 0.00 0.00 0.00 0.00 20,606.19 409 10002 INC TAX-UTIL OPER INC-ELEC-FED CM 2,145,643.87 0.00 0.00 0.00 0.00 2,145,643.87 YTD 13,091,199.19 0.00 0.00 0.00 0.00 13091199.19 409 10107 INC TAX-UTIL OPER INC-GA CM -112,688.20 0.00 0.00 0.00 0.00 -112,688.20 YTD -407,120.02 0.00 0.00 0.00 0.00 -407,120.02 409 10405 INC TAX-UTIL OPER INC-ELEC-FL CM 262,852.13 0.00 0.00 0.00 0.00 262,852.13 YTD 1,736,862.55 0.00 0.00 0.00 0.00 1,736,862.55 409 10481 FIN48 INC TAX EXP-FED-UTIL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 48,148.50 0.00 0.00 0.00 0.00 48,148.50 409 10482 FIN48 INC TAX EXP-ST-UTIL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 45,037.25 0.00 0.00 0.00 0.00 45,037.25 409 10506 INC TAX-OPER INC-MS CM 8,068.26 0.00 0.00 0.00 0.00 8,068.26 YTD 52,390.99 0.00 0.00 0.00 0.00 52,390.99 409 20206 INC TAX-OTH INC&DED-MS CM -70.89 0.00 0.00 0.00 0.00 -70.89 YTD -518.34 0.00 0.00 0.00 0.00 -518.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 123 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 409 20240 INC TAX-OTH INC&DED-GA CM -153.76 0.00 0.00 0.00 0.00 -153.76 YTD -1,124.20 0.00 0.00 0.00 0.00 -1,124.20 409 21001 INC TAX-OTH INC&DED-FED CM -34,867.19 0.00 0.00 0.00 0.00 -34,867.19 YTD -192,411.87 0.00 0.00 0.00 0.00 -192,411.87 409 21210 INC TAX-OI&D-PROD&SVC-FED CM 18,979.05 0.00 0.00 0.00 0.00 18,979.05 YTD 76,249.55 0.00 0.00 0.00 0.00 76,249.55 409 21211 INC TAX-OI&D-PROD&SVC-ST CM 2,886.64 0.00 0.00 0.00 0.00 2,886.64 YTD 11,597.25 0.00 0.00 0.00 0.00 11,597.25 409 24240 INC TAX-OTH INC&DED-FL-MISC CM -5,303.16 0.00 0.00 0.00 0.00 -5,303.16 YTD -29,265.08 0.00 0.00 0.00 0.00 -29,265.08 409 *** TOTAL CM 2,285,346.75 0.00 0.00 0.00 0.00 2,285,346.75 YTD 14,431,045.77 0.00 0.00 0.00 0.00 14431045.77 TOTAL 409 00000 CM 2,285,346.75 0.00 0.00 0.00 0.00 2,285,346.75 YTD 14,431,045.77 0.00 0.00 0.00 0.00 14431045.77 410 10017 DIT-UTIL INC-MTD-PROTAMRT-FED CM 1,725,822.88 0.00 0.00 0.00 0.00 1,725,822.88 YTD 6,903,291.52 0.00 0.00 0.00 0.00 6,903,291.52 410 10018 DIT-UTIL INC-MTD-PROTAMRT-ST CM 271,898.32 0.00 0.00 0.00 0.00 271,898.32 YTD 1,087,593.28 0.00 0.00 0.00 0.00 1,087,593.28 410 10031 DIT-UTIL INC-OTHPRP-MTD PRT-FD CM 1,621,391.29 0.00 0.00 0.00 0.00 1,621,391.29 YTD 6,485,565.16 0.00 0.00 0.00 0.00 6,485,565.16 410 10032 DIT-UTIL INC-OTHPRP-MTD PRT-ST CM 289,742.55 0.00 0.00 0.00 0.00 289,742.55 YTD 1,158,970.20 0.00 0.00 0.00 0.00 1,158,970.20 410 10153 DIT-UTIL INC-OTH-ELEC-ST OFFST CM 202,458.50 0.00 0.00 0.00 0.00 202,458.50 YTD 878,895.84 0.00 0.00 0.00 0.00 878,895.84 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 124 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 410 10184 DIT-UTIL INC-LIF-UNPR-FD CM 11,900.92 0.00 0.00 0.00 0.00 11,900.92 YTD 47,603.68 0.00 0.00 0.00 0.00 47,603.68 410 10185 DIT-UTIL INC-LIF-UNPR-ST CM 3,662.68 0.00 0.00 0.00 0.00 3,662.68 YTD 14,650.72 0.00 0.00 0.00 0.00 14,650.72 410 10186 DIT-UTILINC-OTHPRP-BAS-UNPR-FD CM 271,725.31 0.00 0.00 0.00 0.00 271,725.31 YTD 1,086,901.24 0.00 0.00 0.00 0.00 1,086,901.24 410 10187 DIT-UTILINC-OTHPRP-BAS-UNPR-ST CM 69,889.72 0.00 0.00 0.00 0.00 69,889.72 YTD 279,558.88 0.00 0.00 0.00 0.00 279,558.88 410 10188 DIT-UTILINC-OTHPRP-RMV-UNPR-FD CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08 YTD 267,160.31 0.00 0.00 0.00 0.00 267,160.31 410 10189 DIT-UTILINC-OTHPRP-RMV-UNPR-ST CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58 YTD 41,982.33 0.00 0.00 0.00 0.00 41,982.33 410 10308 DIT-UTIL INC-OTH-ELEC-ST CM 71,968.50 0.00 0.00 0.00 0.00 71,968.50 YTD 657,789.73 0.00 0.00 0.00 0.00 657,789.73 410 11100 DIT-UTIL INC-OTH-NON-PROP-FED CM 457,981.44 0.00 0.00 0.00 0.00 457,981.44 YTD 4,185,934.59 0.00 0.00 0.00 0.00 4,185,934.59 410 20160 DIT-OTH INC&DED-ST-OFFSET CM 13.97 0.00 0.00 0.00 0.00 13.97 YTD 194.96 0.00 0.00 0.00 0.00 194.96 410 *** TOTAL CM 5,075,741.74 0.00 0.00 0.00 0.00 5,075,741.74 YTD 23,096,092.44 0.00 0.00 0.00 0.00 23096092.44 TOTAL 410 00000 CM 5,075,741.74 0.00 0.00 0.00 0.00 5,075,741.74 YTD 23,096,092.44 0.00 0.00 0.00 0.00 23096092.44 411 10031 DIT-OTH PRP-PRTCT-FD-CR CM -601,261.88 0.00 0.00 0.00 0.00 -601,261.88 YTD -2,405,047.52 0.00 0.00 0.00 0.00 -2405047.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 125 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 411 10032 DIT-OTH PRP-PRTCT-ST-CR CM -86,212.20 0.00 0.00 0.00 0.00 -86,212.20 YTD -344,848.80 0.00 0.00 0.00 0.00 -344,848.80 411 10041 DIT-AA PRP-RMVL-FD-CR CM -66,790.08 0.00 0.00 0.00 0.00 -66,790.08 YTD -267,160.31 0.00 0.00 0.00 0.00 -267,160.31 411 10042 DIT-AA PRP-RMVL-ST-CR CM -10,495.58 0.00 0.00 0.00 0.00 -10,495.58 YTD -41,982.33 0.00 0.00 0.00 0.00 -41,982.33 411 10153 DIT ST OFF PROP TD CM -249,870.78 0.00 0.00 0.00 0.00 -249,870.78 YTD -1,128,953.57 0.00 0.00 0.00 0.00 -1128953.57 411 10184 DIT-CR-UTINC-OTHPRP-LF-UNPR-FD CM -117,558.31 0.00 0.00 0.00 0.00 -117,558.31 YTD -470,233.24 0.00 0.00 0.00 0.00 -470,233.24 411 10185 DIT-CR-UTINC-OTHPRP-LF-UNPR-ST CM -21,239.20 0.00 0.00 0.00 0.00 -21,239.20 YTD -84,956.80 0.00 0.00 0.00 0.00 -84,956.80 411 10186 DIT-CR-UTINC-OTHPRP-BS-UNPR-FD CM -558,544.78 0.00 0.00 0.00 0.00 -558,544.78 YTD -2,234,179.12 0.00 0.00 0.00 0.00 -2234179.12 411 10187 DIT-CR-UTINC-OTHPRP-BS-UNPR-ST CM -87,771.32 0.00 0.00 0.00 0.00 -87,771.32 YTD -351,085.28 0.00 0.00 0.00 0.00 -351,085.28 411 10188 DIT-REMOVAL UNPR-FED CM -426,038.13 0.00 0.00 0.00 0.00 -426,038.13 YTD -1,704,152.52 0.00 0.00 0.00 0.00 -1704152.52 411 10189 DIT-REMOVAL UNPR-ST CM -66,951.43 0.00 0.00 0.00 0.00 -66,951.43 YTD -267,805.72 0.00 0.00 0.00 0.00 -267,805.72 411 10307 DIT-CR,UTIL INC-OTH-ELEC-FED CM -1,908,013.97 0.00 0.00 0.00 0.00 -1908013.97 YTD -8,887,726.52 0.00 0.00 0.00 0.00 -8887726.52 411 10483 FIN48 DEF TAX FED OFFSET - UTIL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -12,895.90 0.00 0.00 0.00 0.00 -12,895.90 411 10484 FIN48 DEF TAX ST OFF-UTIL-CR CM 0.00 0.00 0.00 0.00 0.00 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 126 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -2,210.57 0.00 0.00 0.00 0.00 -2,210.57 411 12100 DIT-CR,UTIL INC-OTH-ELEC-FL CM -299,830.77 0.00 0.00 0.00 0.00 -299,830.77 YTD -1,396,642.75 0.00 0.00 0.00 0.00 -1396642.75 411 20347 DIT-CR,OTH INC&DED-OTH-FED CM -254.13 0.00 0.00 0.00 0.00 -254.13 YTD -3,544.78 0.00 0.00 0.00 0.00 -3,544.78 411 20348 DIT-CR,OTH INC&DED-OTH-ST CM -39.93 0.00 0.00 0.00 0.00 -39.93 YTD -557.04 0.00 0.00 0.00 0.00 -557.04 411 *** TOTAL CM -4,500,872.49 0.00 0.00 0.00 0.00 -4500872.49 YTD -19,603,982.77 0.00 0.00 0.00 0.00 -19603982.77 TOTAL 411 00000 CM -4,500,872.49 0.00 0.00 0.00 0.00 -4500872.49 YTD -19,603,982.77 0.00 0.00 0.00 0.00 -19603982.77 411 10117 ARO ACCR. EXP. STEAM PRODUCTION CM 44,858.08 0.00 0.00 0.00 0.00 44,858.08 YTD 178,302.89 0.00 0.00 0.00 0.00 178,302.89 411 10447 ARO ACCR. EXP. OTHER PRODUCTION CM 4,752.85 0.00 0.00 0.00 0.00 4,752.85 YTD 18,855.63 0.00 0.00 0.00 0.00 18,855.63 411 10557 ARO ACCR. EXP. TRANSMISSION CM 268.27 0.00 0.00 0.00 0.00 268.27 YTD 1,065.78 0.00 0.00 0.00 0.00 1,065.78 411 10667 ARO ACCR. EXP. DISTRIBUTION CM 1,100.29 0.00 0.00 0.00 0.00 1,100.29 YTD 4,371.51 0.00 0.00 0.00 0.00 4,371.51 411 10777 ARO ACCR. EXP. GENERAL PLANT CM 4,212.34 0.00 0.00 0.00 0.00 4,212.34 YTD 16,735.61 0.00 0.00 0.00 0.00 16,735.61 411 *** TOTAL CM 55,191.83 0.00 0.00 0.00 0.00 55,191.83 YTD 219,331.42 0.00 0.00 0.00 0.00 219,331.42 TOTAL 411 10000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 127 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 55,191.83 0.00 0.00 0.00 0.00 55,191.83 YTD 219,331.42 0.00 0.00 0.00 0.00 219,331.42 411 40420 ITC ADJ-ELEC-AM INV TX FD 10% CM -128,287.00 0.00 0.00 0.00 0.00 -128,287.00 YTD -513,148.00 0.00 0.00 0.00 0.00 -513,148.00 411 40422 ITC ADJ,UTIL OPER-ELEC-4% CM -363.00 0.00 0.00 0.00 0.00 -363.00 YTD -1,452.00 0.00 0.00 0.00 0.00 -1,452.00 411 65100 GAINS FROM DISP OF UTIL PLT CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -5,956.50 0.00 0.00 0.00 0.00 -5,956.50 411 80000 GAIN FROM DISPOSITION OF ALLOW CM -9,792.89 0.00 0.00 0.00 0.00 -9,792.89 YTD -28,976.04 0.00 0.00 0.00 0.00 -28,976.04 411 *** TOTAL CM -138,442.89 0.00 0.00 0.00 0.00 -138,442.89 YTD -549,532.54 0.00 0.00 0.00 0.00 -549,532.54 TOTAL 411 20000 CM -138,442.89 0.00 0.00 0.00 0.00 -138,442.89 YTD -549,532.54 0.00 0.00 0.00 0.00 -549,532.54 415 00001 MJC REV-SURGE PRODUCTS CM -104,001.36 0.00 0.00 0.00 0.00 -104,001.36 YTD -415,822.02 0.00 0.00 0.00 0.00 -415,822.02 415 00002 MJC MISC REV-SURGE PRODUCTS CM -474.81 0.00 0.00 0.00 0.00 -474.81 YTD -1,943.28 0.00 0.00 0.00 0.00 -1,943.28 415 *** TOTAL CM -104,476.17 0.00 0.00 0.00 0.00 -104,476.17 YTD -417,765.30 0.00 0.00 0.00 0.00 -417,765.30 TOTAL 415 00000 CM -104,476.17 0.00 0.00 0.00 0.00 -104,476.17 YTD -417,765.30 0.00 0.00 0.00 0.00 -417,765.30 416 00001 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 128 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS MJC EXP-SURGE PRODUCTS CM 11,669.95 3,995.12 0.00 0.00 1,510.76 6,164.07 YTD 46,886.22 16,302.24 0.00 0.00 9,942.53 20,641.45 416 00003 MJC EXP-SURGE PRODUCTS-DEPR CM 28,268.32 0.00 0.00 0.00 0.00 28,268.32 YTD 112,849.48 0.00 0.00 0.00 0.00 112,849.48 416 00005 MJC EXP-SURGE PRODUCTS-CLAIMS CM 247.50 0.00 0.00 0.00 247.50 0.00 YTD 1,132.50 0.00 0.00 0.00 247.50 885.00 416 00009 MJC EXP-SURGE PRODUCTS CM 6,625.00 0.00 0.00 0.00 6,750.00 -125.00 YTD 26,515.78 0.00 0.00 0.00 23,890.78 2,625.00 416 *** TOTAL CM 46,810.77 3,995.12 0.00 0.00 8,508.26 34,307.39 YTD 187,383.98 16,302.24 0.00 0.00 34,080.81 137,000.93 TOTAL 416 00000 CM 46,810.77 3,995.12 0.00 0.00 8,508.26 34,307.39 YTD 187,383.98 16,302.24 0.00 0.00 34,080.81 137,000.93 418 00031 NONOP RENT INC-DEPR & AMORT CM 1,921.80 0.00 0.00 0.00 0.00 1,921.80 YTD 6,047.12 0.00 0.00 0.00 0.00 6,047.12 418 10105 EQTY EARN SUB DEF STK TRST CM -9,919.05 0.00 0.00 0.00 0.00 -9,919.05 YTD -74,324.06 0.00 0.00 0.00 0.00 -74,324.06 418 11700 EQTY EARN SUB DEF CASH TRST CM 53.66 0.00 0.00 0.00 0.00 53.66 YTD -15.08 0.00 0.00 0.00 0.00 -15.08 418 11800 EQTY EARN SUB DEF - CHG IN CTRL TRST CM 939.49 0.00 0.00 0.00 0.00 939.49 YTD -3,354.22 0.00 0.00 0.00 0.00 -3,354.22 418 *** TOTAL CM -7,004.10 0.00 0.00 0.00 0.00 -7,004.10 YTD -71,646.24 0.00 0.00 0.00 0.00 -71,646.24 TOTAL 418 00000 CM -7,004.10 0.00 0.00 0.00 0.00 -7,004.10 YTD -71,646.24 0.00 0.00 0.00 0.00 -71,646.24 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 129 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 419 00001 INT&DIV INC-INT CM -649.64 0.00 0.00 0.00 0.00 -649.64 YTD -2,531.21 0.00 0.00 0.00 0.00 -2,531.21 419 00015 INT&DIV INC-INT-FC UND RECOV CM -1,622.51 0.00 0.00 0.00 0.00 -1,622.51 YTD -5,063.84 0.00 0.00 0.00 0.00 -5,063.84 419 00018 INT&DIV INC-INT-INC TAX REV CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -7,435.00 0.00 0.00 0.00 0.00 -7,435.00 419 00032 INT&DIV INC-INT-PROP INS FUND CM -7,227.25 0.00 0.00 0.00 0.00 -7,227.25 YTD -8,275.48 0.00 0.00 0.00 0.00 -8,275.48 419 00044 INT&DIV INC-INT-UPS-JEA CM -129.69 0.00 0.00 0.00 0.00 -129.69 YTD -433.80 0.00 0.00 0.00 0.00 -433.80 419 00046 INT&DIV INC-INT-UPS-FPL CM -877.76 0.00 0.00 0.00 0.00 -877.76 YTD -2,740.17 0.00 0.00 0.00 0.00 -2,740.17 419 00050 INT&DIV INC-INT-UPS-FPC CM -396.20 0.00 0.00 0.00 0.00 -396.20 YTD -1,262.29 0.00 0.00 0.00 0.00 -1,262.29 419 01955 INT&DIV INC-INT-WHSL FPU FUEL CM -74.36 0.00 0.00 0.00 0.00 -74.36 YTD -38.83 0.00 0.00 0.00 0.00 -38.83 419 10000 AFUDC-OTHER FUNDS CM -540,163.81 0.00 0.00 0.00 0.00 -540,163.81 YTD -1,925,240.94 0.00 0.00 0.00 0.00 -1925240.94 419 *** TOTAL CM -551,141.22 0.00 0.00 0.00 0.00 -551,141.22 YTD -1,953,021.56 0.00 0.00 0.00 0.00 -1953021.56 TOTAL 419 00000 CM -551,141.22 0.00 0.00 0.00 0.00 -551,141.22 YTD -1,953,021.56 0.00 0.00 0.00 0.00 -1953021.56 421 00000 MISC NONOPERATING INCOME PROGRAM: GLS758FP GULF POWER COMPANY PAGE 130 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -8.47 0.00 0.00 0.00 0.00 -8.47 421 00055 MIS NONOP INC-NONHDG GAIN-ELEC CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24 YTD 6,952.52 0.00 0.00 0.00 0.00 6,952.52 421 *** TOTAL CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24 YTD 6,944.05 0.00 0.00 0.00 0.00 6,944.05 TOTAL 421 00000 CM -4,859.24 0.00 0.00 0.00 0.00 -4,859.24 YTD 6,944.05 0.00 0.00 0.00 0.00 6,944.05 425 00100 MISCELLANEOUS A CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00 425 *** TOTAL CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00 TOTAL 425 00000 CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 85,104.00 0.00 0.00 0.00 0.00 85,104.00 426 10000 DONATIONS - OTHER CM 35,373.06 0.00 0.00 0.00 35,849.50 -476.44 YTD 115,508.46 0.00 0.00 0.00 126,192.21 -10,683.75 426 30000 PENALTIES CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 31,094.60 0.00 0.00 0.00 36,927.95 -5,833.35 426 40000 EXP CIVIC,POLTCL&RELAT ACT CM 94,808.02 12,482.85 0.00 0.00 24,998.02 57,327.15 YTD 523,886.75 51,821.21 0.00 0.00 262,318.44 209,747.10 426 40200 EXP CIVIC&POLITICAL-PAC CM 2,319.56 138.12 0.00 0.00 2,554.74 -373.30 YTD 7,492.67 2,597.96 0.00 0.00 4,136.05 758.66 426 50000 MISC NON-OP EXP CM 18,467.75 0.00 0.00 0.00 0.00 18,467.75 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 131 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 126,258.50 0.00 0.00 0.00 1,195.05 125,063.45 426 50100 OTH DED-CIVIC&SCL CLB DUES CM 7,875.95 0.00 0.00 0.00 3,718.86 4,157.09 YTD 27,878.90 0.00 0.00 0.00 15,653.08 12,225.82 426 50750 OTH DED-GOODCENTS SLS CM 2,576.00 3,181.36 0.00 0.00 123.73 -729.09 YTD 15,381.46 12,711.91 0.00 0.00 254.00 2,415.55 426 50786 OTH DED-FAS133-LOSS-ELEC-SEC CM 1,380.07 0.00 0.00 0.00 0.00 1,380.07 YTD 1,126.97 0.00 0.00 0.00 0.00 1,126.97 426 *** TOTAL CM 162,800.41 15,802.33 0.00 0.00 67,244.85 79,753.23 YTD 848,628.31 67,131.08 0.00 0.00 446,676.78 334,820.45 TOTAL 426 00000 CM 162,800.41 15,802.33 0.00 0.00 67,244.85 79,753.23 YTD 848,628.31 67,131.08 0.00 0.00 446,676.78 334,820.45 427 00450 ECSAMBIA COUNTY PCB 5.625% 2022 CM 173,437.50 0.00 0.00 0.00 0.00 173,437.50 YTD 693,750.00 0.00 0.00 0.00 0.00 693,750.00 427 00452 VAR INT PCB CM 870.99 0.00 0.00 0.00 0.00 870.99 YTD 2,803.64 0.00 0.00 0.00 0.00 2,803.64 427 00453 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN CM 183,750.00 0.00 0.00 0.00 0.00 183,750.00 YTD 735,000.00 0.00 0.00 0.00 0.00 735,000.00 427 00455 FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS) CM 52,000.00 0.00 0.00 0.00 0.00 52,000.00 YTD 208,000.00 0.00 0.00 0.00 0.00 208,000.00 427 00456 COUNTY AUCTION RATE PCB - $32.550 - ESCAMBIA COUNT CM 40,687.50 0.00 0.00 0.00 0.00 40,687.50 YTD 162,750.00 0.00 0.00 0.00 0.00 162,750.00 427 00457 COUNTY AUCTION RATE PCB - $29.075 - JACKSON COUNTY CM 145,375.00 0.00 0.00 0.00 0.00 145,375.00 YTD 581,500.00 0.00 0.00 0.00 0.00 581,500.00 427 00458 PCB-ESCAMBIA-$65M-2039 CM 102,465.25 0.00 0.00 0.00 0.00 102,465.25 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 132 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 386,840.26 0.00 0.00 0.00 0.00 386,840.26 427 00459 PCB ESCAMBIA-VAR%-$65M-2039 CM 16,161.86 0.00 0.00 0.00 0.00 16,161.86 YTD 47,715.12 0.00 0.00 0.00 0.00 47,715.12 427 *** TOTAL CM 714,748.10 0.00 0.00 0.00 0.00 714,748.10 YTD 2,818,359.02 0.00 0.00 0.00 0.00 2,818,359.02 TOTAL 427 00400 CM 714,748.10 0.00 0.00 0.00 0.00 714,748.10 YTD 2,818,359.02 0.00 0.00 0.00 0.00 2,818,359.02 427 00721 $60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC CM 244,717.00 0.00 0.00 0.00 0.00 244,717.00 YTD 978,868.00 0.00 0.00 0.00 0.00 978,868.00 427 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 CM 262,500.00 0.00 0.00 0.00 0.00 262,500.00 YTD 1,050,000.00 0.00 0.00 0.00 0.00 1,050,000.00 427 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ CM 191,666.67 0.00 0.00 0.00 0.00 191,666.67 YTD 766,666.67 0.00 0.00 0.00 0.00 766,666.67 427 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 291,059.84 0.00 0.00 0.00 0.00 291,059.84 YTD 1,162,481.29 0.00 0.00 0.00 0.00 1,162,481.29 427 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 CM 171,354.16 0.00 0.00 0.00 0.00 171,354.16 YTD 685,416.66 0.00 0.00 0.00 0.00 685,416.66 427 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 CM 306,250.00 0.00 0.00 0.00 0.00 306,250.00 YTD 1,225,000.00 0.00 0.00 0.00 0.00 1,225,000.00 427 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 CM 282,500.00 0.00 0.00 0.00 0.00 282,500.00 YTD 1,130,000.00 0.00 0.00 0.00 0.00 1,130,000.00 427 00758 $110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016 CM 530,822.33 0.00 0.00 0.00 0.00 530,822.33 YTD 2,123,289.32 0.00 0.00 0.00 0.00 2,123,289.32 427 00759 $85MM SR NOTE SERIES 2007A CM 392,666.67 0.00 0.00 0.00 0.00 392,666.67 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 133 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,570,666.68 0.00 0.00 0.00 0.00 1,570,666.68 427 00761 INTLTDBT-VAR%/$110M/2011 CM 108,812.50 0.00 0.00 0.00 0.00 108,812.50 YTD 438,381.73 0.00 0.00 0.00 0.00 438,381.73 427 00763 INT $140M SER 2009A FLOAT RATE SR NOTE DUE 6/2010 CM 45,244.50 0.00 0.00 0.00 0.00 45,244.50 YTD 168,254.17 0.00 0.00 0.00 0.00 168,254.17 427 00860 INT LTD-SN-4.75%-$175M-APR2020 CM 383,186.72 0.00 0.00 0.00 0.00 383,186.72 YTD 383,186.72 0.00 0.00 0.00 0.00 383,186.72 427 *** TOTAL CM 3,210,780.39 0.00 0.00 0.00 0.00 3,210,780.39 YTD 11,682,211.24 0.00 0.00 0.00 0.00 11682211.24 TOTAL 427 00500 CM 3,210,780.39 0.00 0.00 0.00 0.00 3,210,780.39 YTD 11,682,211.24 0.00 0.00 0.00 0.00 11682211.24 428 00450 DISC PCB ESC-$37M-07/2022 CM 5,355.51 0.00 0.00 0.00 0.00 5,355.51 YTD 21,422.04 0.00 0.00 0.00 0.00 21,422.04 428 00452 3RD VAR INT PCB CM 179.72 0.00 0.00 0.00 0.00 179.72 YTD 718.88 0.00 0.00 0.00 0.00 718.88 428 00453 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN CM 4,870.93 0.00 0.00 0.00 0.00 4,870.93 YTD 19,483.72 0.00 0.00 0.00 0.00 19,483.72 428 00455 FIXED RATE PCB- $13,000,000 - JACKSON COUNTY (MS) CM 2,836.24 0.00 0.00 0.00 0.00 2,836.24 YTD 11,344.96 0.00 0.00 0.00 0.00 11,344.96 428 00456 ESCAMBIA COUNTY AUCTION RATE PCB - $32.550 CM 3,132.30 0.00 0.00 0.00 0.00 3,132.30 YTD 12,529.20 0.00 0.00 0.00 0.00 12,529.20 428 00457 JACKSON COUNTY AUCTION RATE PCB - $29.075 CM 6,203.84 0.00 0.00 0.00 0.00 6,203.84 YTD 24,815.36 0.00 0.00 0.00 0.00 24,815.36 428 00458 DISC PCB ESC-$65M-2039 CM 1,775.52 0.00 0.00 0.00 0.00 1,775.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 134 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 7,102.08 0.00 0.00 0.00 0.00 7,102.08 428 00459 DISC PCB ESC-VAR%-$65M-2039 CM 1,748.44 0.00 0.00 0.00 0.00 1,748.44 YTD 6,993.76 0.00 0.00 0.00 0.00 6,993.76 428 00721 $60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC CM 5,441.39 0.00 0.00 0.00 0.00 5,441.39 YTD 21,765.56 0.00 0.00 0.00 0.00 21,765.56 428 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 CM 8,662.67 0.00 0.00 0.00 0.00 8,662.67 YTD 34,650.68 0.00 0.00 0.00 0.00 34,650.68 428 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ CM 5,975.03 0.00 0.00 0.00 0.00 5,975.03 YTD 23,900.12 0.00 0.00 0.00 0.00 23,900.12 428 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 10,980.89 0.00 0.00 0.00 0.00 10,980.89 YTD 41,504.56 0.00 0.00 0.00 0.00 41,504.56 428 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 CM 2,592.66 0.00 0.00 0.00 0.00 2,592.66 YTD 10,370.64 0.00 0.00 0.00 0.00 10,370.64 428 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 CM 5,921.46 0.00 0.00 0.00 0.00 5,921.46 YTD 23,685.84 0.00 0.00 0.00 0.00 23,685.84 428 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 CM 2,725.19 0.00 0.00 0.00 0.00 2,725.19 YTD 10,900.76 0.00 0.00 0.00 0.00 10,900.76 428 00758 $110 MM 10 YR SENIOR UNSEC NOTE 5.30% DUE 2016 CM 8,233.32 0.00 0.00 0.00 0.00 8,233.32 YTD 32,933.28 0.00 0.00 0.00 0.00 32,933.28 428 00759 $85MM SR NOTE SERIES 2007A CM 6,627.89 0.00 0.00 0.00 0.00 6,627.89 YTD 26,511.56 0.00 0.00 0.00 0.00 26,511.56 428 00761 AMORT OF DEBT EXPENSE - $110M LLOYDS CM 3,079.52 0.00 0.00 0.00 0.00 3,079.52 YTD 12,318.08 0.00 0.00 0.00 0.00 12,318.08 428 00763 AMORT DEBT DISC&EXP-$140M SER 2009A FLOAT RT SR NOTE 06/2010 CM 46,419.60 0.00 0.00 0.00 0.00 46,419.60 YTD 185,678.40 0.00 0.00 0.00 0.00 185,678.40 428 00860 DISC SN-4.75%-$175M-APR2020 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 135 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 6,155.20 0.00 0.00 0.00 0.00 6,155.20 YTD 6,155.20 0.00 0.00 0.00 0.00 6,155.20 428 *** TOTAL CM 138,917.32 0.00 0.00 0.00 0.00 138,917.32 YTD 534,784.68 0.00 0.00 0.00 0.00 534,784.68 TOTAL 428 00000 CM 138,917.32 0.00 0.00 0.00 0.00 138,917.32 YTD 534,784.68 0.00 0.00 0.00 0.00 534,784.68 428 01029 PCB-E-8.25/2017 CM 5,452.97 0.00 0.00 0.00 0.00 5,452.97 YTD 21,811.88 0.00 0.00 0.00 0.00 21,811.88 428 01030 AMOR LOSS 15.0% CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 20,219.00 0.00 0.00 0.00 0.00 20,219.00 428 01033 PCB 6.75% 2022 CM 714.34 0.00 0.00 0.00 0.00 714.34 YTD 2,857.36 0.00 0.00 0.00 0.00 2,857.36 428 01034 PCB 6.75% 2022 CM 961.12 0.00 0.00 0.00 0.00 961.12 YTD 3,844.48 0.00 0.00 0.00 0.00 3,844.48 428 01039 AMOR LOSS 12.6% CM 6,279.14 0.00 0.00 0.00 0.00 6,279.14 YTD 25,116.56 0.00 0.00 0.00 0.00 25,116.56 428 01040 AMOR LOSS 11.5% CM 4,597.67 0.00 0.00 0.00 0.00 4,597.67 YTD 18,390.68 0.00 0.00 0.00 0.00 18,390.68 428 01042 AM LOSS 10.125% CM 14,121.68 0.00 0.00 0.00 0.00 14,121.68 YTD 56,486.72 0.00 0.00 0.00 0.00 56,486.72 428 01049 AM L 10.0% 2013 CM 4,270.92 0.00 0.00 0.00 0.00 4,270.92 YTD 17,083.68 0.00 0.00 0.00 0.00 17,083.68 428 01056 AM L 10.5% 2014 CM 6,072.64 0.00 0.00 0.00 0.00 6,072.64 YTD 24,290.56 0.00 0.00 0.00 0.00 24,290.56 428 01057 AM L 7-1/8 2021 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 136 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 3,104.72 0.00 0.00 0.00 0.00 3,104.72 YTD 12,418.88 0.00 0.00 0.00 0.00 12,418.88 428 01059 AM L 8.75% 2021 CM 12,633.41 0.00 0.00 0.00 0.00 12,633.41 YTD 50,533.64 0.00 0.00 0.00 0.00 50,533.64 428 01061 AM L 6.20% JACKSON COUNTY PCB DUE 2023 CM 1,244.72 0.00 0.00 0.00 0.00 1,244.72 YTD 4,978.88 0.00 0.00 0.00 0.00 4,978.88 428 01062 AM L 6.30% MONROE COUNTY PCB DUE 2024 CM 1,628.16 0.00 0.00 0.00 0.00 1,628.16 YTD 6,512.64 0.00 0.00 0.00 0.00 6,512.64 428 01063 AM L - VARIABLE RATE MONROE COUNTY PCB DUE 2024 CM 733.04 0.00 0.00 0.00 0.00 733.04 YTD 2,932.16 0.00 0.00 0.00 0.00 2,932.16 428 01065 AM L - CAPITAL TRUST I DUE 2037 - 7.625% CM 2,941.75 0.00 0.00 0.00 0.00 2,941.75 YTD 11,767.00 0.00 0.00 0.00 0.00 11,767.00 428 01066 AMORT OF LOSS 6% SR NOTE DUE 1/30/2012 CM 10,723.47 0.00 0.00 0.00 0.00 10,723.47 YTD 42,893.88 0.00 0.00 0.00 0.00 42,893.88 428 01067 AMORT OF LOSS 7.5% JR SUB NOTE DUE 6/30/2037 CM 1,542.27 0.00 0.00 0.00 0.00 1,542.27 YTD 6,169.08 0.00 0.00 0.00 0.00 6,169.08 428 01068 5.80% SERIES PCB AMORT LOSS ON REACQ DEBT CM 2,109.41 0.00 0.00 0.00 0.00 2,109.41 YTD 8,437.64 0.00 0.00 0.00 0.00 8,437.64 428 01069 5.70% SERIES JACKSON CNTY PCB AMORT LOSS ON REACQ CM 896.28 0.00 0.00 0.00 0.00 896.28 YTD 3,585.12 0.00 0.00 0.00 0.00 3,585.12 428 01070 5.50% SERIES JACKSON CNTY PCB AMORT LOSS ON REACQ CM 1,537.59 0.00 0.00 0.00 0.00 1,537.59 YTD 6,150.36 0.00 0.00 0.00 0.00 6,150.36 428 01072 AMORT LOSS ON REACQ OF 6.70% SR INSURED NOTE DUE 6 CM 3,392.74 0.00 0.00 0.00 0.00 3,392.74 YTD 13,570.96 0.00 0.00 0.00 0.00 13,570.96 428 01073 AMORTIZED LOSS 7% CAPITAL TRUST II DUE 2037 CM 3,306.53 0.00 0.00 0.00 0.00 3,306.53 YTD 13,226.12 0.00 0.00 0.00 0.00 13,226.12 428 01074 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 137 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS AMORT OF LOSS ON 6.10% SR INSURED NOTE DUE 9/30/20 CM 10,455.06 0.00 0.00 0.00 0.00 10,455.06 YTD 41,820.24 0.00 0.00 0.00 0.00 41,820.24 428 01075 AMORTIZATION OF LOSS ON 6-7/8% FMB DUE 2026 CM 8,211.79 0.00 0.00 0.00 0.00 8,211.79 YTD 32,847.16 0.00 0.00 0.00 0.00 32,847.16 428 01076 AMORTIZATION OF LOSS ON 7-3/8% CAPITAL TRUST III D CM 2,397.20 0.00 0.00 0.00 0.00 2,397.20 YTD 9,588.80 0.00 0.00 0.00 0.00 9,588.80 428 01077 AMORTIZATION OF LOSS ON CAPITAL TRUST IV DUE 11/30 CM 1,276.26 0.00 0.00 0.00 0.00 1,276.26 YTD 5,105.04 0.00 0.00 0.00 0.00 5,105.04 428 01078 AMORTIZED LOSS ON REACQ OF $39M VAR RATE PCB ESC CNTY CM 3,621.06 0.00 0.00 0.00 0.00 3,621.06 YTD 14,484.24 0.00 0.00 0.00 0.00 14,484.24 428 *** TOTAL CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94 YTD 477,122.76 0.00 0.00 0.00 0.00 477,122.76 TOTAL 428 00100 CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94 YTD 477,122.76 0.00 0.00 0.00 0.00 477,122.76 431 00000 OTHER INTEREST EXPENSE CM -746.69 0.00 0.00 0.00 0.00 -746.69 YTD 9,800.29 0.00 0.00 0.00 4,393.18 5,407.11 431 00034 OTH INT EXP-UPS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 930.12 0.00 0.00 0.00 0.00 930.12 431 00100 OTH INT EXP-CUST DEPOSITS CM 184,434.15 0.00 0.00 0.00 0.00 184,434.15 YTD 690,891.82 0.00 0.00 0.00 0.00 690,891.82 431 00200 OTH INT EXP-NOTE PAYABLE CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 29,581.48 0.00 0.00 0.00 0.00 29,581.48 431 00250 OTH INT EXP-COMM PAPER PROG CM 6,028.27 0.00 0.00 0.00 0.00 6,028.27 YTD 36,689.19 0.00 0.00 0.00 0.00 36,689.19 431 00481 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 138 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTH INT EXP-FIN 48-FED CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 11,009.00 0.00 0.00 0.00 0.00 11,009.00 431 00482 OTH INT EXP-FIN 48-ST CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 4,671.00 0.00 0.00 0.00 0.00 4,671.00 431 00996 OTH INT EXP-ECR OVER/UNDER CM 1,578.03 0.00 0.00 0.00 0.00 1,578.03 YTD 7,040.04 0.00 0.00 0.00 0.00 7,040.04 431 00997 OTH INT EXP-ECCR OVER RECOV CM 575.11 0.00 0.00 0.00 0.00 575.11 YTD 1,082.69 0.00 0.00 0.00 0.00 1,082.69 431 00999 OTH INT EXP-PPCCR OVER RECOV CM 1,987.00 0.00 0.00 0.00 0.00 1,987.00 YTD 5,008.00 0.00 0.00 0.00 0.00 5,008.00 431 01953 OTH INT EXP-WHSL BLNTSTWN-FUEL CM 4.36 0.00 0.00 0.00 0.00 4.36 YTD 30.46 0.00 0.00 0.00 0.00 30.46 431 01954 OTH INT EXP-WHSL BLNTSTWN-ENV CM 0.83 0.00 0.00 0.00 0.00 0.83 YTD 7.50 0.00 0.00 0.00 0.00 7.50 431 01956 OTH INT EXP-WHSL FPU-ENV CM 21.01 0.00 0.00 0.00 0.00 21.01 YTD 114.93 0.00 0.00 0.00 0.00 114.93 431 *** TOTAL CM 193,882.07 0.00 0.00 0.00 0.00 193,882.07 YTD 796,856.52 0.00 0.00 0.00 4,393.18 792,463.34 TOTAL 431 00000 CM 193,882.07 0.00 0.00 0.00 0.00 193,882.07 YTD 796,856.52 0.00 0.00 0.00 4,393.18 792,463.34 432 00000 AFUDC-CR-BORROWED FUNDS CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47 YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56 432 *** TOTAL CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47 YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 139 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 432 00000 CM -215,275.47 0.00 0.00 0.00 0.00 -215,275.47 YTD -767,280.56 0.00 0.00 0.00 0.00 -767,280.56 437 00016 DIV DEC-PRFD STK 6.0%-FPC CM 825,000.00 0.00 0.00 0.00 0.00 825,000.00 YTD 1,650,000.00 0.00 0.00 0.00 0.00 1,650,000.00 437 00017 DIV DEC-PRFD STK 6.5%-FPC CM 725,625.00 0.00 0.00 0.00 0.00 725,625.00 YTD 1,451,250.00 0.00 0.00 0.00 0.00 1,451,250.00 437 00910 PREFERENCE DIVIDENDS DECLARED-CONTRA CM -516,875.00 0.00 0.00 0.00 0.00 -516,875.00 YTD -2,067,500.00 0.00 0.00 0.00 0.00 -2067500.00 437 43131 PREFERENCE DIVIDENDS ACCRUED CM 516,875.00 0.00 0.00 0.00 0.00 516,875.00 YTD 2,067,500.00 0.00 0.00 0.00 0.00 2,067,500.00 437 *** TOTAL CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 YTD 3,101,250.00 0.00 0.00 0.00 0.00 3,101,250.00 TOTAL 437 00000 CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 YTD 3,101,250.00 0.00 0.00 0.00 0.00 3,101,250.00 438 00000 DIVIDENDS DECLARED-COMMON STK CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00 438 *** TOTAL CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00 TOTAL 438 00000 CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 52,150,000.00 0.00 0.00 0.00 0.00 52150000.00 TOTAL OTHER INCOME/DEDUCTS OTHER INCOME/DEDUCTS BEG YR BL 0.00 CM 50,851,516.57 19,797.45 0.00 0.00 75,753.11 50755966.01 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 140 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 157,361,255.43 83,433.32 0.00 0.00 485,650.77 156792171.34 END BAL 157,361,255.43 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 141 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 440 00090 RES ACCRUED REV CM 2,668,851.00 0.00 0.00 0.00 0.00 2,668,851.00 YTD 9,715,076.00 0.00 0.00 0.00 0.00 9,715,076.00 440 00100 BILLED RS BASE CM -38,034,700.40 0.00 0.00 0.00 0.00 -38034700.40 YTD -209,332,417.26 0.00 0.00 0.00 0.00 -209332417.3 440 00140 BILLD RSVP BASE CM -1,208,003.50 0.00 0.00 0.00 0.00 -1208003.50 YTD -6,431,292.09 0.00 0.00 0.00 0.00 -6431292.09 440 00146 BILLD RSVP PARTICIPATION CM -43,561.34 0.00 0.00 0.00 0.00 -43,561.34 YTD -174,052.19 0.00 0.00 0.00 0.00 -174,052.19 440 00147 BILLD RSVP ECCR CREDIT CM -11,560.77 0.00 0.00 0.00 0.00 -11,560.77 YTD -63,376.82 0.00 0.00 0.00 0.00 -63,376.82 440 00150 RESIDENTIAL SERVICE - "FLAT BILL" CM -1,298,110.48 0.00 0.00 0.00 0.00 -1298110.48 YTD -5,222,168.02 0.00 0.00 0.00 0.00 -5222168.02 440 00170 BILLED OS2 BASE CM -319,539.56 0.00 0.00 0.00 0.00 -319,539.56 YTD -1,288,211.33 0.00 0.00 0.00 0.00 -1288211.33 440 00600 RESIDENTIAL FLATBILL CM 129,844.55 0.00 0.00 0.00 0.00 129,844.55 YTD 194,203.91 0.00 0.00 0.00 0.00 194,203.91 440 00990 BLD RS-ILG-BASE CM -7,972.38 0.00 0.00 0.00 0.00 -7,972.38 YTD -21,077.39 0.00 0.00 0.00 0.00 -21,077.39 440 *** TOTAL CM -38,124,752.88 0.00 0.00 0.00 0.00 -38124752.88 YTD -212,623,315.19 0.00 0.00 0.00 0.00 -212623315.2 TOTAL 400 00440 CM -38,124,752.88 0.00 0.00 0.00 0.00 -38124752.88 YTD -212,623,315.19 0.00 0.00 0.00 0.00 -212623315.2 442 00100 BILLED GS BASE CM -2,508,685.60 0.00 0.00 0.00 0.00 -2508685.60 YTD -12,497,811.51 0.00 0.00 0.00 0.00 -12497811.51 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 142 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 442 00130 COMMERCIAL - GENERAL SERVICES - NON DEMAND - TIME CM -226,980.27 0.00 0.00 0.00 0.00 -226,980.27 YTD -1,002,344.46 0.00 0.00 0.00 0.00 -1002344.46 442 00140 BILLED GSD BASE CM -19,664,315.03 0.00 0.00 0.00 0.00 -19664315.03 YTD -83,485,250.18 0.00 0.00 0.00 0.00 -83485250.18 442 00150 COMMERCIAL SERVICE - "FLAT BILL" CM -33,306.77 0.00 0.00 0.00 0.00 -33,306.77 YTD -139,717.61 0.00 0.00 0.00 0.00 -139,717.61 442 00160 BILLD GSDT BASE CM -167,961.16 0.00 0.00 0.00 0.00 -167,961.16 YTD -757,793.11 0.00 0.00 0.00 0.00 -757,793.11 442 00224 COM ACCRUED REV CM -2,035,116.00 0.00 0.00 0.00 0.00 -2035116.00 YTD 3,991,366.00 0.00 0.00 0.00 0.00 3,991,366.00 442 00300 BILLED LP BASE CM -3,518,857.37 0.00 0.00 0.00 0.00 -3518857.37 YTD -13,624,851.33 0.00 0.00 0.00 0.00 -13624851.33 442 00320 BILLED LPT BASE CM -3,088,127.06 0.00 0.00 0.00 0.00 -3088127.06 YTD -12,451,523.10 0.00 0.00 0.00 0.00 -12451523.10 442 00400 BILLED RTP BASE CM -471,760.45 0.00 0.00 0.00 0.00 -471,760.45 YTD -1,744,849.19 0.00 0.00 0.00 0.00 -1744849.19 442 00600 COMMERCIAL FLATBILL CM 6,660.82 0.00 0.00 0.00 0.00 6,660.82 YTD 4,459.85 0.00 0.00 0.00 0.00 4,459.85 442 00700 BILLED OS2 BASE CM -778,109.76 0.00 0.00 0.00 0.00 -778,109.76 YTD -3,129,047.09 0.00 0.00 0.00 0.00 -3129047.09 442 00720 BIL OS2BLB BASE CM -44,266.61 0.00 0.00 0.00 0.00 -44,266.61 YTD -178,611.46 0.00 0.00 0.00 0.00 -178,611.46 442 00740 BILLED OS3 BASE CM -359,523.65 0.00 0.00 0.00 0.00 -359,523.65 YTD -1,443,819.49 0.00 0.00 0.00 0.00 -1443819.49 442 00990 BLD CM-ILG-BASE CM -482.99 0.00 0.00 0.00 0.00 -482.99 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 143 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -596.09 0.00 0.00 0.00 0.00 -596.09 442 *** TOTAL CM -32,890,831.90 0.00 0.00 0.00 0.00 -32890831.90 YTD -126,460,388.77 0.00 0.00 0.00 0.00 -126460388.8 TOTAL 400 00442 CM -32,890,831.90 0.00 0.00 0.00 0.00 -32890831.90 YTD -126,460,388.77 0.00 0.00 0.00 0.00 -126460388.8 442 00290 IND ACCRUED REV CM -1,000,081.00 0.00 0.00 0.00 0.00 -1000081.00 YTD -412,608.00 0.00 0.00 0.00 0.00 -412,608.00 442 01100 BILLED GS BASE CM -2,372.26 0.00 0.00 0.00 0.00 -2,372.26 YTD -14,941.52 0.00 0.00 0.00 0.00 -14,941.52 442 01130 INDUSTRIAL - GENERAL SERVICES - NON DEMAND - TIME CM -3,180.12 0.00 0.00 0.00 0.00 -3,180.12 YTD -10,469.04 0.00 0.00 0.00 0.00 -10,469.04 442 01140 BILLED GSD BASE CM -534,824.50 0.00 0.00 0.00 0.00 -534,824.50 YTD -2,176,816.74 0.00 0.00 0.00 0.00 -2176816.74 442 01160 BILLD GSDT BASE CM -19,723.35 0.00 0.00 0.00 0.00 -19,723.35 YTD -67,302.59 0.00 0.00 0.00 0.00 -67,302.59 442 01300 BILLED LP BASE CM -807,528.13 0.00 0.00 0.00 0.00 -807,528.13 YTD -3,216,519.92 0.00 0.00 0.00 0.00 -3216519.92 442 01320 BILLED LPT BASE CM -5,036,611.85 0.00 0.00 0.00 0.00 -5036611.85 YTD -20,208,469.12 0.00 0.00 0.00 0.00 -20208469.12 442 01400 BILLED RTP BASE CM -4,593,460.48 0.00 0.00 0.00 0.00 -4593460.48 YTD -18,384,803.04 0.00 0.00 0.00 0.00 -18384803.04 442 01420 CSA BASE CM -289,904.44 0.00 0.00 0.00 0.00 -289,904.44 YTD -1,172,055.52 0.00 0.00 0.00 0.00 -1172055.52 442 01500 BLD SBS1PE BASE CM -89,913.21 0.00 0.00 0.00 0.00 -89,913.21 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 144 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -386,681.67 0.00 0.00 0.00 0.00 -386,681.67 442 01520 BLD SBS1BT BASE CM -25,211.50 0.00 0.00 0.00 0.00 -25,211.50 YTD -107,561.81 0.00 0.00 0.00 0.00 -107,561.81 442 01700 BILLED OS2 BASE CM -9,226.99 0.00 0.00 0.00 0.00 -9,226.99 YTD -38,416.85 0.00 0.00 0.00 0.00 -38,416.85 442 01740 BILLED OS3 BASE CM -2.12 0.00 0.00 0.00 0.00 -2.12 YTD -8.48 0.00 0.00 0.00 0.00 -8.48 442 *** TOTAL CM -12,412,039.95 0.00 0.00 0.00 0.00 -12412039.95 YTD -46,196,654.30 0.00 0.00 0.00 0.00 -46196654.30 TOTAL 400 00443 CM -12,412,039.95 0.00 0.00 0.00 0.00 -12412039.95 YTD -46,196,654.30 0.00 0.00 0.00 0.00 -46196654.30 444 00100 STREET LGT BASE CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54 YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02 444 *** TOTAL CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54 YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02 TOTAL 400 00444 CM -350,356.54 0.00 0.00 0.00 0.00 -350,356.54 YTD -1,456,580.02 0.00 0.00 0.00 0.00 -1456580.02 447 02100 ASSOC-NTR-ENRG-GENL CM -8,206,390.24 0.00 0.00 0.00 0.00 -8206390.24 YTD -17,389,193.85 0.00 0.00 0.00 0.00 -17389193.85 447 02200 ASSOC-NTR-CAPACITY CM -12,997.00 0.00 0.00 0.00 0.00 -12,997.00 YTD -329,394.00 0.00 0.00 0.00 0.00 -329,394.00 447 02290 ANTRC-OATT-P2P-F-SC GEN CM -1,255.81 0.00 0.00 0.00 0.00 -1,255.81 YTD -9,639.41 0.00 0.00 0.00 0.00 -9,639.41 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 145 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 447 02291 ANTRC-OATT-P2P-NF-SC GEN CM -1,057.27 0.00 0.00 0.00 0.00 -1,057.27 YTD -8,657.39 0.00 0.00 0.00 0.00 -8,657.39 447 02293 ANTRC-OATT-ANCIL-P2P-SC GEN CM -330.32 0.00 0.00 0.00 0.00 -330.32 YTD -1,768.01 0.00 0.00 0.00 0.00 -1,768.01 447 02294 ANTRC-OATT-ANCIL-P2P-NF-SC GEN CM -105.97 0.00 0.00 0.00 0.00 -105.97 YTD -938.28 0.00 0.00 0.00 0.00 -938.28 447 02297 ANTRC-OATT-FERC-ATTK-P2P-F-SCG CM -54.01 0.00 0.00 0.00 0.00 -54.01 YTD -179.28 0.00 0.00 0.00 0.00 -179.28 447 02298 ANTRC-OATT-FERC-ATTK-P2P-NFSCG CM -11.11 0.00 0.00 0.00 0.00 -11.11 YTD -98.22 0.00 0.00 0.00 0.00 -98.22 447 03100 NON-ASSOC-TR-ENRG-GENL CM -1,713,437.39 0.00 0.00 0.00 0.00 -1713437.39 YTD -8,454,991.63 0.00 0.00 0.00 0.00 -8454991.63 447 03200 NON-ASSOC-TR-CAPACITY CM -921,937.25 0.00 0.00 0.00 0.00 -921,937.25 YTD -3,687,749.00 0.00 0.00 0.00 0.00 -3687749.00 447 04100 NON-ASSOC-NTR-ENRG-GENL CM -2,527,909.90 0.00 0.00 0.00 0.00 -2527909.90 YTD -13,954,215.00 0.00 0.00 0.00 0.00 -13954215.00 447 04200 NON-ASSOC-NTR-CAPACITY CM -2,484,492.85 0.00 0.00 0.00 0.00 -2484492.85 YTD -9,301,560.17 0.00 0.00 0.00 0.00 -9301560.17 447 04301 NANTR-GIS-ANCL-OTH-ENERGY FCR CM -264.03 0.00 0.00 0.00 0.00 -264.03 YTD -12,439.82 0.00 0.00 0.00 0.00 -12,439.82 447 *** TOTAL CM -15,870,243.15 0.00 0.00 0.00 0.00 -15870243.15 YTD -53,150,824.06 0.00 0.00 0.00 0.00 -53150824.06 TOTAL 400 00447 CM -15,870,243.15 0.00 0.00 0.00 0.00 -15870243.15 YTD -53,150,824.06 0.00 0.00 0.00 0.00 -53150824.06 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 146 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 449 10300 PROV RATE REFUND-OATT CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 449 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 TOTAL 400 00449 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 451 00008 MISC SVC REV-FRANCH FEE CM -2,652,622.84 0.00 0.00 0.00 0.00 -2652622.84 YTD -12,494,057.57 0.00 0.00 0.00 0.00 -12494057.57 451 00012 MISC SVC REV-INSPCT&INVSTG CM -4,098.16 0.00 0.00 0.00 0.00 -4,098.16 YTD -12,743.74 0.00 0.00 0.00 0.00 -12,743.74 451 00023 MISC SVC REV-RECONNECT FEE CM -233,039.64 0.00 0.00 0.00 0.00 -233,039.64 YTD -939,923.88 0.00 0.00 0.00 0.00 -939,923.88 451 00028 MISC SVC REV-RETURN CHK FEES CM -23,716.83 0.00 0.00 0.00 0.00 -23,716.83 YTD -97,868.50 0.00 0.00 0.00 0.00 -97,868.50 451 00030 MISC SVC REV-TEMP SVC INT&REM CM 11,394.83 0.00 0.00 0.00 0.00 11,394.83 YTD 21,466.93 0.00 0.00 0.00 0.00 21,466.93 451 00033 MISC SVC REV-RESTORE CM -90,451.09 0.00 0.00 0.00 0.00 -90,451.09 YTD -251,734.21 0.00 0.00 0.00 0.00 -251,734.21 451 00034 MISC SVC REV-RESTORE-AFTHRS CM -10,160.00 0.00 0.00 0.00 0.00 -10,160.00 YTD -27,186.16 0.00 0.00 0.00 0.00 -27,186.16 451 00035 MISC SVC REV-RESTORE-POINT SVC CM -4,370.00 0.00 0.00 0.00 0.00 -4,370.00 YTD -12,260.51 0.00 0.00 0.00 0.00 -12,260.51 451 00080 MISC SVC REV-CONNECT FEE CM -8,424.00 0.00 0.00 0.00 0.00 -8,424.00 YTD -32,482.56 0.00 0.00 0.00 0.00 -32,482.56 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 147 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 451 00090 MISC SVC REV-COLLECT FEE CM -9,182.12 0.00 0.00 0.00 0.00 -9,182.12 YTD -27,229.12 0.00 0.00 0.00 0.00 -27,229.12 451 *** TOTAL CM -3,024,669.85 0.00 0.00 0.00 0.00 -3024669.85 YTD -13,874,019.32 0.00 0.00 0.00 0.00 -13874019.32 TOTAL 400 00451 CM -3,024,669.85 0.00 0.00 0.00 0.00 -3024669.85 YTD -13,874,019.32 0.00 0.00 0.00 0.00 -13874019.32 454 00100 POLE ATTACHMENT CM -183,790.96 0.00 0.00 0.00 0.00 -183,790.96 YTD -740,807.22 0.00 0.00 0.00 0.00 -740,807.22 454 00200 EQUIPMENT RENTA CM -142,244.42 0.00 0.00 0.00 0.00 -142,244.42 YTD -569,369.18 0.00 0.00 0.00 0.00 -569,369.18 454 00203 RENT GOOD CENTS SURGE PROTECT CM -25,498.85 0.00 0.00 0.00 0.00 -25,498.85 YTD -102,431.86 0.00 0.00 0.00 0.00 -102,431.86 454 00410 RENT ELEC PROP-MCROWV FBR OPTC CM -54,204.00 0.00 0.00 0.00 0.00 -54,204.00 YTD -216,816.00 0.00 0.00 0.00 0.00 -216,816.00 454 00900 RENT-ELECTRIC PROPERTY-MISCELL CM -39,260.16 0.00 0.00 0.00 0.00 -39,260.16 YTD -138,083.53 0.00 0.00 0.00 0.00 -138,083.53 454 *** TOTAL CM -444,998.39 0.00 0.00 0.00 0.00 -444,998.39 YTD -1,767,507.79 0.00 0.00 0.00 0.00 -1767507.79 TOTAL 400 00454 CM -444,998.39 0.00 0.00 0.00 0.00 -444,998.39 YTD -1,767,507.79 0.00 0.00 0.00 0.00 -1767507.79 456 00000 OTHER ELECTRIC REVENUES CM -704,792.35 0.00 0.00 0.00 0.00 -704,792.35 YTD -1,286,826.36 0.00 0.00 0.00 0.00 -1286826.36 456 00907 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 148 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTH ELEC REV-NET METER APP FEE CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -477.00 0.00 0.00 0.00 0.00 -477.00 456 00946 OTH ELEC REV-P&L SALE OF GAS CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -956,657.69 0.00 0.00 0.00 0.00 -956,657.69 456 00947 OTHER-FUEL CLAU CM 944,802.36 0.00 0.00 0.00 0.00 944,802.36 YTD -6,006,641.39 0.00 0.00 0.00 0.00 -6006641.39 456 00948 OTHER-CONS CLAU CM -84,986.50 0.00 0.00 0.00 0.00 -84,986.50 YTD 246,942.06 0.00 0.00 0.00 0.00 246,942.06 456 00949 OTHER-CAPA CLAU CM 2,076,388.00 0.00 0.00 0.00 0.00 2,076,388.00 YTD 10,381,298.00 0.00 0.00 0.00 0.00 10381298.00 456 00951 OTHER-ECR CLAUSE CM -1,150,042.86 0.00 0.00 0.00 0.00 -1150042.86 YTD -3,669,913.39 0.00 0.00 0.00 0.00 -3669913.39 456 01953 OTH ELEC REV-WHSL B-FUEL CM 234.78 0.00 0.00 0.00 0.00 234.78 YTD -27,707.77 0.00 0.00 0.00 0.00 -27,707.77 456 01954 OTH ELEC REV-WHSL B-ENVIR CM -4,580.57 0.00 0.00 0.00 0.00 -4,580.57 YTD -15,916.89 0.00 0.00 0.00 0.00 -15,916.89 456 01955 OTH ELEC REV-WHSL FPU-FUEL CM 53,282.38 0.00 0.00 0.00 0.00 53,282.38 YTD 32,833.75 0.00 0.00 0.00 0.00 32,833.75 456 01956 OTH ELEC REV-WHSL FPU-ENVIR CM -37,310.53 0.00 0.00 0.00 0.00 -37,310.53 YTD -128,913.82 0.00 0.00 0.00 0.00 -128,913.82 456 12068 ANTR-TRANS-INTERCONN-ADMIN-SPC CM -2,508.80 0.00 0.00 0.00 0.00 -2,508.80 YTD -10,035.20 0.00 0.00 0.00 0.00 -10,035.20 456 13011 NATR-OATT-REACTIVE-CONTRA CM 5,952.59 0.00 0.00 0.00 0.00 5,952.59 YTD 16,924.24 0.00 0.00 0.00 0.00 16,924.24 456 13100 NON-ASSOC-TR-ENRG-GENL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -10,055.37 0.00 0.00 0.00 0.00 -10,055.37 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 149 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 456 14020 NANTR-OATT-ANCIL-P2P-F-OTH CM -6,839.10 0.00 0.00 0.00 0.00 -6,839.10 YTD -29,839.07 0.00 0.00 0.00 0.00 -29,839.07 456 14022 NANTR-OATT-ANCIL-P2P-NF-OTH CM -1,280.48 0.00 0.00 0.00 0.00 -1,280.48 YTD -8,276.58 0.00 0.00 0.00 0.00 -8,276.58 456 14024 NANTR-OATT-ANCIL-NTWKSVC-OTH CM -42,799.90 0.00 0.00 0.00 0.00 -42,799.90 YTD -184,172.20 0.00 0.00 0.00 0.00 -184,172.20 456 14030 NANTR-OATT-DIST-NTWKSVC-OTH CM -85,777.91 0.00 0.00 0.00 0.00 -85,777.91 YTD -343,111.64 0.00 0.00 0.00 0.00 -343,111.64 456 14040 NANTR-OATT-FERC-ATTK-P2P-F-OTH CM -8,430.17 0.00 0.00 0.00 0.00 -8,430.17 YTD -10,928.83 0.00 0.00 0.00 0.00 -10,928.83 456 14041 NANTR-TRANS-ANCIL-SCHERER 4 CM -2,582.00 0.00 0.00 0.00 0.00 -2,582.00 YTD -10,328.00 0.00 0.00 0.00 0.00 -10,328.00 456 14042 NANTR-OATT-FERC-ATTK-P2P-NFOTH CM -135.20 0.00 0.00 0.00 0.00 -135.20 YTD -989.56 0.00 0.00 0.00 0.00 -989.56 456 14044 NANTR-OATT-FERC-ATTK-NTWK-OTH CM -3,834.13 0.00 0.00 0.00 0.00 -3,834.13 YTD -18,431.26 0.00 0.00 0.00 0.00 -18,431.26 456 14071 NANTR-TRANS-INTERCONNPCC-IPPS CM -3,582.32 0.00 0.00 0.00 0.00 -3,582.32 YTD -14,329.28 0.00 0.00 0.00 0.00 -14,329.28 456 14080 NANTR-TRANS-MEAG-CONT SVC CM -4,334.24 0.00 0.00 0.00 0.00 -4,334.24 YTD -19,666.15 0.00 0.00 0.00 0.00 -19,666.15 456 14094 NANTR-TRANS-GTC-SCH-SYSCON&DS CM -13,757.85 0.00 0.00 0.00 0.00 -13,757.85 YTD -54,806.98 0.00 0.00 0.00 0.00 -54,806.98 456 14200 NON-ASSOC-NTR-CAPACITY CM -9,686.30 0.00 0.00 0.00 0.00 -9,686.30 YTD -36,431.13 0.00 0.00 0.00 0.00 -36,431.13 456 14210 NANTRC-OATT-P2P-F-OTH CM -38,404.91 0.00 0.00 0.00 0.00 -38,404.91 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 150 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -178,846.55 0.00 0.00 0.00 0.00 -178,846.55 456 14212 NANTRC-OATT-P2P-NF-OTH CM -11,802.29 0.00 0.00 0.00 0.00 -11,802.29 YTD -71,789.12 0.00 0.00 0.00 0.00 -71,789.12 456 14214 NANTRC-OATT-NETWORK-SVC-OTHER CM -335,508.71 0.00 0.00 0.00 0.00 -335,508.71 YTD -1,357,674.73 0.00 0.00 0.00 0.00 -1357674.73 456 *** TOTAL CM 527,682.99 0.00 0.00 0.00 0.00 527,682.99 YTD -3,774,767.91 0.00 0.00 0.00 0.00 -3774767.91 TOTAL 400 00456 CM 527,682.99 0.00 0.00 0.00 0.00 527,682.99 YTD -3,774,767.91 0.00 0.00 0.00 0.00 -3774767.91 TOTAL OPERATING REVENUES OPERATING REVENUES BEG YR BL 0.00 CM -102,590,209.67 0.00 0.00 0.00 0.00 -102590209.7 YTD -459,328,861.36 0.00 0.00 0.00 0.00 -459328861.4 END BAL -459,328,861.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 151 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 500 00000 OPER,SPVSN&ENGR CM 675,464.14 79,390.94 0.00 0.00 23,014.38 573,058.82 YTD 3,054,214.20 351,299.93 0.00 0.00 50,836.79 2,652,077.48 500 *** TOTAL CM 675,464.14 79,390.94 0.00 0.00 23,014.38 573,058.82 YTD 3,054,214.20 351,299.93 0.00 0.00 50,836.79 2,652,077.48 501 00000 STM-FUEL-OTHER CM 147,402.15 7,307.50 0.00 0.00 0.00 140,094.65 YTD 677,422.11 7,307.50 0.00 -0.00 4,992.00 665,122.61 501 00001 COAL CM 26,262,546.62 0.00 0.00 0.00 0.00 26262546.62 YTD 147,914,241.19 0.00 0.00 0.00 0.00 147914241.19 501 00002 LIGHTER OIL CM 180,078.43 0.00 0.00 0.00 0.00 180,078.43 YTD 582,606.25 0.00 0.00 0.00 0.00 582,606.25 501 00003 NATURAL GAS CM 151,273.82 0.00 0.00 0.00 0.00 151,273.82 YTD 1,310,467.46 0.00 0.00 0.00 0.00 1,310,467.46 501 00011 COAL HANDLING CM 99,956.69 61,924.65 0.00 0.00 18,653.02 19,379.02 YTD 696,854.48 237,236.60 0.00 135.02 69,663.31 389,819.55 501 00012 OIL HANDLING CM 2,188.60 0.00 0.00 0.00 0.00 2,188.60 YTD 11,432.58 0.00 0.00 0.00 0.00 11,432.58 501 00441 NON RECOVERABLE FUEL HANDLING OTHER CM 24,757.93 0.00 0.00 0.00 12,739.38 12,018.55 YTD 48,878.95 0.00 0.00 0.00 59,497.75 -10,618.80 501 00464 STM-FUEL-ASH DISPOSAL EXP CM 68,450.50 0.00 0.00 0.00 49,259.65 19,190.85 YTD 239,993.71 0.00 0.00 0.00 217,037.67 22,956.04 501 00465 STM-FUEL-ASH DISPOS SLS-CONTRA CM 27,908.54 0.00 0.00 0.00 0.00 27,908.54 YTD 32,389.64 0.00 0.00 0.00 0.00 32,389.64 501 *** TOTAL CM 26,964,563.28 69,232.15 0.00 0.00 80,652.05 26814679.08 YTD 151,514,286.37 244,544.10 0.00 135.02 351,190.73 150918416.52 502 00000 STEAM EXPENSES CM 395,973.60 326,357.31 0.00 0.00 13,268.47 56,347.82 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 152 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,791,018.68 1,505,538.24 0.00 955.85 37,596.18 246,928.41 502 00116 ECRC-STM-STM EXP-SODIUM INJECT CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 16,605.79 0.00 0.00 0.00 0.00 16,605.79 502 00119 ECRC-STM-STM EXP-SCR (AMMONIA) CM 17,581.28 0.00 0.00 0.00 39,169.18 -21,587.90 YTD 228,810.20 0.00 0.00 0.00 211,157.97 17,652.23 502 00121 ECRC-STM-STM EXP-SNCR CHEM CM 126,667.37 3,263.52 0.00 0.00 118,155.11 5,248.74 YTD 832,766.36 17,075.91 0.00 0.00 808,253.84 7,436.61 502 00122 ECRC-STM-STM EXP-CHEM-SCRUBBER CM 301,639.88 0.00 0.00 0.00 295,988.26 5,651.62 YTD 2,138,063.49 0.00 0.00 0.00 2,078,237.61 59,825.88 502 *** TOTAL CM 841,862.13 329,620.83 0.00 0.00 466,581.02 45,660.28 YTD 5,007,264.52 1,522,614.15 0.00 955.85 3,135,245.60 348,448.92 505 00000 ELECTRIC EXPENS CM 263,564.06 131,356.56 0.00 1,539.49 70,345.91 60,322.10 YTD 1,199,977.70 640,191.21 0.00 4,500.54 259,967.00 295,318.95 505 *** TOTAL CM 263,564.06 131,356.56 0.00 1,539.49 70,345.91 60,322.10 YTD 1,199,977.70 640,191.21 0.00 4,500.54 259,967.00 295,318.95 506 00000 MISC STM PWR EX CM 848,283.74 305,329.41 0.00 835.88 289,860.39 252,258.06 YTD 3,875,545.45 1,125,363.92 0.00 110,050.25 834,164.18 1,805,967.10 506 00001 RESEARCH & DEVELOPMENT CM 65,922.10 0.00 0.00 0.00 0.00 65,922.10 YTD -43,679.45 0.00 0.00 0.00 0.00 -43,679.45 506 00002 AIR QUALITY CONTROL CM 188,548.59 6,671.15 0.00 0.00 3,364.63 178,512.81 YTD 926,543.81 26,952.39 0.00 0.00 6,683.27 892,908.15 506 00003 WATER QUALITY CONTROL CM 37,472.61 17,300.41 0.00 0.00 2,139.33 18,032.87 YTD 121,450.46 69,504.62 0.00 0.00 7,826.16 44,119.68 506 00102 ECRC-STM-MISC STM-AIR EMISSION CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 590,130.00 0.00 0.00 0.00 590,130.00 0.00 506 00103 ECRC-STM-MISC STM PWR-TITLE V PROGRAM: GLS758FP GULF POWER COMPANY PAGE 153 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 6,301.20 6,158.70 0.00 0.00 142.50 0.00 YTD 24,808.60 24,120.56 0.00 0.00 3,604.04 -2,916.00 506 00105 ECRC-EMISSION MONITORING CM 19,241.63 13,742.15 0.00 0.00 12,487.23 -6,987.75 YTD 80,805.63 54,063.41 0.00 0.00 25,265.27 1,476.95 506 00106 ECRC-STM-MISC STM-WATER QLTY CM 174,035.34 5,965.73 0.00 0.00 110,762.17 57,307.44 YTD 270,395.36 23,417.77 0.00 0.00 156,991.96 89,985.63 506 00108 ECRC-STM-MISC STM-ST NPDES CM 60.10 0.00 0.00 0.00 60.10 0.00 YTD 7,638.12 0.00 0.00 0.00 7,638.12 0.00 506 00109 ECRC-STM-MISC STM-LEAD&COPPER CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3,528.51 0.00 0.00 0.00 3,528.51 0.00 506 00110 ECRC-STM-MISC STM-ENVIRO AUDIT CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 167.76 0.00 0.00 0.00 167.76 0.00 506 00111 ECRC-STM-MISC STM-SOLID&HAZARD CM 26,354.01 9,944.78 0.00 32.93 20,270.10 -3,893.80 YTD 89,846.79 39,459.26 0.00 439.70 53,457.95 -3,510.12 506 00112 ECRC-STM-MISC STM-STORAGE TANK CM 1,631.42 371.70 0.00 0.00 1,259.72 0.00 YTD 7,393.53 1,486.91 0.00 0.00 17,525.63 -11,619.01 506 00114 ECRC-STM-ASH POND CM -19,919.09 0.00 0.00 0.00 0.00 -19,919.09 YTD 60,033.82 0.00 0.00 0.00 69,145.00 -9,111.18 506 00115 ECRC-STM-MERCURY EMISSIONS CM 625.00 0.00 0.00 0.00 625.00 0.00 YTD 5,350.00 0.00 0.00 0.00 5,350.00 0.00 506 00121 ECRC-STM-CRST SNCR EMISS MONT CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 27,146.49 0.00 0.00 0.00 0.00 27,146.49 506 00122 ECRC-STM-MISC OPER-SCRUBBER CM 5,030.47 422.42 0.00 0.00 4,608.05 0.00 YTD 6,380.47 422.42 0.00 0.00 5,958.05 0.00 506 00128 ECRC-STM-MACT AIR POLLUTANT CM 4,247.39 0.00 0.00 0.00 1,468.28 2,779.11 YTD 19,328.37 0.00 0.00 0.00 2,466.65 16,861.72 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 154 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 506 *** TOTAL CM 1,357,834.51 365,906.45 0.00 868.81 447,047.50 544,011.75 YTD 6,072,813.72 1,364,791.26 0.00 110,489.95 1,789,902.55 2,807,629.96 509 00000 ALLOWANCES-EMISSION CM -137,365.57 0.00 0.00 0.00 0.00 -137,365.57 YTD 1,093,231.14 0.00 0.00 0.00 0.00 1,093,231.14 509 00140 ANNUAL NOX CM 347,502.66 0.00 0.00 0.00 0.00 347,502.66 YTD 3,559,245.16 0.00 0.00 0.00 0.00 3,559,245.16 509 *** TOTAL CM 210,137.09 0.00 0.00 0.00 0.00 210,137.09 YTD 4,652,476.30 0.00 0.00 0.00 0.00 4,652,476.30 TOTAL 401 00500 CM 30,313,425.21 975,506.93 0.00 2,408.30 1,087,640.86 28247869.12 YTD 171,501,032.81 4,123,440.65 0.00 116,081.36 5,587,142.67 161674368.13 510 00000 STM-MAINT ENG & SUPV CM 548,637.33 260,578.14 0.00 0.00 6,698.26 281,360.93 YTD 2,400,228.37 945,535.62 0.00 0.00 29,640.69 1,425,052.06 510 *** TOTAL CM 548,637.33 260,578.14 0.00 0.00 6,698.26 281,360.93 YTD 2,400,228.37 945,535.62 0.00 0.00 29,640.69 1,425,052.06 511 00000 MAINT-STRUCTURE CM 464,106.44 118,594.19 0.00 23,988.35 224,076.42 97,447.48 YTD 1,290,640.90 260,700.04 0.00 64,756.67 707,064.02 258,120.17 511 *** TOTAL CM 464,106.44 118,594.19 0.00 23,988.35 224,076.42 97,447.48 YTD 1,290,640.90 260,700.04 0.00 64,756.67 707,064.02 258,120.17 512 00000 MAINT-BOILR PLT CM 1,852,996.04 353,188.41 0.00 191,038.55 697,222.92 611,546.16 YTD 8,063,600.44 1,342,971.22 0.00 631,313.81 2,906,762.02 3,182,553.39 512 00116 ECRC-STM-MAINT BOILER-SODIUM CM 6,731.27 0.00 0.00 0.00 10,231.27 -3,500.00 YTD 13,211.91 0.00 0.00 0.00 37,287.70 -24,075.79 512 00119 ECRC-STM-MAINT BOILER-SCR CM 123,171.64 5,885.09 0.00 -25,577.77 208,794.62 -65,930.30 YTD 239,723.05 16,120.49 0.00 -24,570.61 299,102.50 -50,929.33 512 00121 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 155 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS ECRC-STM-MAINT BOILER-SNCR CM 18,669.04 8,696.29 0.00 0.00 9,972.75 0.00 YTD 45,702.77 28,772.61 0.00 64.14 19,366.02 -2,500.00 512 00122 ECRC-STM-MAINT BOILER-SCRUBBER CM 221,591.61 90,761.65 0.00 6,368.45 191,766.07 -67,304.56 YTD 1,133,802.36 460,688.79 0.00 16,724.82 519,577.63 136,811.12 512 *** TOTAL CM 2,223,159.60 458,531.44 0.00 171,829.23 1,117,987.63 474,811.30 YTD 9,496,040.53 1,848,553.11 0.00 623,532.16 3,782,095.87 3,241,859.39 513 00000 MAINT-ELEC PLNT CM 1,241,765.84 43,597.12 0.00 20,290.15 86,654.31 1,091,224.26 YTD 2,563,880.14 152,675.28 0.00 65,809.08 735,728.33 1,609,667.45 513 *** TOTAL CM 1,241,765.84 43,597.12 0.00 20,290.15 86,654.31 1,091,224.26 YTD 2,563,880.14 152,675.28 0.00 65,809.08 735,728.33 1,609,667.45 514 00000 MAINTENANCE-MISC STEAM PLANT CM 282,862.54 46,215.89 0.00 42,164.77 125,888.63 68,593.25 YTD 898,130.05 129,371.21 0.00 130,003.21 364,753.62 274,002.01 514 00105 ECRC-STM-MAINT-EMISSION MNTR CM 16,853.83 0.00 0.00 0.00 14,510.44 2,343.39 YTD 68,698.97 0.00 0.00 0.00 58,402.64 10,296.33 514 00122 ECRC-STM-MISC STEAM-SCRUBBER CM 7,350.62 0.00 0.00 744.52 6,606.10 0.00 YTD 11,668.92 0.00 0.00 5,062.82 6,606.10 0.00 514 *** TOTAL CM 307,066.99 46,215.89 0.00 42,909.29 147,005.17 70,936.64 YTD 978,497.94 129,371.21 0.00 135,066.03 429,762.36 284,298.34 TOTAL 402 00500 CM 4,784,736.20 927,516.78 0.00 259,017.02 1,582,421.79 2,015,780.61 YTD 16,729,287.88 3,336,835.26 0.00 889,163.94 5,684,291.27 6,818,997.41 546 00000 OPRS SUPV & ENGINEERING CM 52,620.57 30,086.30 0.00 0.00 0.00 22,534.27 YTD 306,424.61 222,641.93 0.00 0.00 0.00 83,782.68 546 *** TOTAL CM 52,620.57 30,086.30 0.00 0.00 0.00 22,534.27 YTD 306,424.61 222,641.93 0.00 0.00 0.00 83,782.68 547 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 156 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTHER MISC FUEL EXPENSE CM 52,133.92 0.00 0.00 0.00 28,251.41 23,882.51 YTD 191,218.64 0.00 0.00 0.00 43,821.43 147,397.21 547 00002 OTHER OIL CM 17,328.09 0.00 0.00 0.00 0.00 17,328.09 YTD 226,851.59 0.00 0.00 0.00 0.00 226,851.59 547 00003 OTHER GAS CM 17,355,841.02 0.00 0.00 0.00 0.00 17355841.02 YTD 34,866,195.69 0.00 0.00 0.00 0.00 34866195.69 547 00004 GAS HEDGING SETTLEMENT CM 1,433,890.00 0.00 0.00 0.00 0.00 1,433,890.00 YTD 6,958,511.00 0.00 0.00 0.00 0.00 6,958,511.00 547 *** TOTAL CM 18,859,193.03 0.00 0.00 0.00 28,251.41 18830941.62 YTD 42,242,776.92 0.00 0.00 0.00 43,821.43 42198955.49 548 00000 OTHER GENERATION EXPENSES CM 87,501.12 79,988.26 0.00 0.00 5,281.61 2,231.25 YTD 297,040.30 275,525.20 0.00 86.53 19,141.32 2,287.25 548 *** TOTAL CM 87,501.12 79,988.26 0.00 0.00 5,281.61 2,231.25 YTD 297,040.30 275,525.20 0.00 86.53 19,141.32 2,287.25 549 00000 OTHER MISC EXPENSES CM 13,797.93 8,002.64 0.00 0.00 590.80 5,204.49 YTD 71,593.94 44,899.05 0.00 0.00 5,876.93 20,817.96 549 00105 ECRC-OPG-MISC OPG-EMISS MNTR CM 35.80 0.00 0.00 0.00 35.80 0.00 YTD 230.57 0.00 0.00 0.00 230.57 0.00 549 *** TOTAL CM 13,833.73 8,002.64 0.00 0.00 626.60 5,204.49 YTD 71,824.51 44,899.05 0.00 0.00 6,107.50 20,817.96 TOTAL 401 00540 CM 19,013,148.45 118,077.20 0.00 0.00 34,159.62 18860911.63 YTD 42,918,066.34 543,066.18 0.00 86.53 69,070.25 42305843.38 551 00000 OTHER MTN SUPV & ENGINEERING CM 22,441.68 249.63 0.00 0.00 87.00 22,105.05 YTD 98,828.19 249.63 0.00 0.00 1,317.70 97,260.86 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 157 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 551 *** TOTAL CM 22,441.68 249.63 0.00 0.00 87.00 22,105.05 YTD 98,828.19 249.63 0.00 0.00 1,317.70 97,260.86 552 00000 MTN OF OTHER POWER GEN STRUCTURES CM 15,862.42 1,505.36 0.00 792.27 84,146.69 -70,581.90 YTD 47,870.72 5,868.29 0.00 848.10 111,736.23 -70,581.90 552 *** TOTAL CM 15,862.42 1,505.36 0.00 792.27 84,146.69 -70,581.90 YTD 47,870.72 5,868.29 0.00 848.10 111,736.23 -70,581.90 553 00000 MTN OF EQUIPMENT CM 338,034.80 34,622.88 0.00 15,291.31 696,989.95 -408,869.34 YTD 5,008,249.34 845,684.69 0.00 84,976.60 3,819,151.45 258,436.60 553 *** TOTAL CM 338,034.80 34,622.88 0.00 15,291.31 696,989.95 -408,869.34 YTD 5,008,249.34 845,684.69 0.00 84,976.60 3,819,151.45 258,436.60 554 00000 MTN OF OTHER POWER PLANT CM 35,362.32 1,303.16 0.00 0.00 36,501.16 -2,442.00 YTD 73,532.25 2,257.78 0.00 550.16 70,724.31 0.00 554 00105 ECRC-OPG-MAINT-EMISSION MNTR CM 1,874.13 0.00 0.00 0.00 1,672.29 201.84 YTD 7,496.52 0.00 0.00 0.00 6,689.16 807.36 554 *** TOTAL CM 37,236.45 1,303.16 0.00 0.00 38,173.45 -2,240.16 YTD 81,028.77 2,257.78 0.00 550.16 77,413.47 807.36 TOTAL 402 00540 CM 413,575.35 37,681.03 0.00 16,083.58 819,397.09 -459,586.35 YTD 5,235,977.02 854,060.39 0.00 86,374.86 4,009,618.85 285,922.92 555 05100 ASSOC-ENRG-GENL CM 7,669,471.47 0.00 0.00 0.00 0.00 7,669,471.47 YTD 17,783,363.48 0.00 0.00 0.00 0.00 17783363.48 555 05200 ASSOC-CAPACITY CM 280,607.87 0.00 0.00 0.00 0.00 280,607.87 YTD 1,219,314.42 0.00 0.00 0.00 0.00 1,219,314.42 555 05300 ASSOC-ENRG-FCR CM -5,667,413.08 0.00 0.00 0.00 0.00 -5667413.08 YTD 3,693,445.60 0.00 0.00 0.00 0.00 3,693,445.60 555 06100 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 158 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS NON-ASSOC-ENRG-GENL CM 2,129,690.14 0.00 0.00 0.00 0.00 2,129,690.14 YTD 10,863,693.07 0.00 0.00 0.00 0.00 10863693.07 555 06200 NON-ASSOCIATE CAPACITY CM 536,210.00 0.00 0.00 0.00 0.00 536,210.00 YTD 2,567,820.00 0.00 0.00 0.00 0.00 2,567,820.00 555 06300 NON-ASSOC-ENERGY-FCR CM -398,075.62 0.00 0.00 0.00 778.66 -398,854.28 YTD -3,736,436.59 0.00 0.00 0.00 4,574.22 -3741010.81 555 06301 OATT-ANC-PUR PWR-OTH NA EN FCR CM 1,122.06 0.00 0.00 0.00 0.00 1,122.06 YTD 8,467.27 0.00 0.00 0.00 0.00 8,467.27 555 *** TOTAL CM 4,551,612.84 0.00 0.00 0.00 778.66 4,550,834.18 YTD 32,399,667.25 0.00 0.00 0.00 4,574.22 32395093.03 556 00010 SYS & LOAD DISP CM 115,245.94 1,259.27 0.00 0.00 35.73 113,950.94 YTD 470,577.59 4,772.76 0.00 0.00 102.46 465,702.37 556 *** TOTAL CM 115,245.94 1,259.27 0.00 0.00 35.73 113,950.94 YTD 470,577.59 4,772.76 0.00 0.00 102.46 465,702.37 557 00010 OTHER EXPENSES CM 171,186.99 0.00 0.00 0.00 0.00 171,186.99 YTD 725,287.17 0.00 0.00 0.00 0.00 725,287.17 557 *** TOTAL CM 171,186.99 0.00 0.00 0.00 0.00 171,186.99 YTD 725,287.17 0.00 0.00 0.00 0.00 725,287.17 TOTAL 401 00550 CM 4,838,045.77 1,259.27 0.00 0.00 814.39 4,835,972.11 YTD 33,595,532.01 4,772.76 0.00 0.00 4,676.68 33586082.57 560 00000 TRNS-OPER ENG & SUPV CM 89,367.70 43,481.13 0.00 0.00 3,560.70 42,325.87 YTD 358,024.77 154,069.31 0.00 0.00 6,571.52 197,383.94 560 *** TOTAL CM 89,367.70 43,481.13 0.00 0.00 3,560.70 42,325.87 YTD 358,024.77 154,069.31 0.00 0.00 6,571.52 197,383.94 561 10000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 159 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TRNS-LOAD DISPATCH-RELIAB CM 8,043.49 0.00 0.00 0.00 0.00 8,043.49 YTD 34,177.62 0.00 0.00 0.00 0.00 34,177.62 561 20000 TRNS-LOAD DISP-MONITOR&OPER TRNS SYS CM 195,727.87 99,207.49 0.00 0.00 2,830.77 93,689.61 YTD 787,328.44 369,874.55 0.00 111.22 14,886.63 402,456.04 561 30000 TRNS-LOAD DISPATCH-TRNS SVC&SCHED CM 7,832.39 0.00 0.00 0.00 0.00 7,832.39 YTD 39,032.74 0.00 0.00 0.00 0.00 39,032.74 561 40000 SCHEDULING, SYSTEM CONTROL, AND DISPATCHING EXPENSES CM 9,229.48 0.00 0.00 0.00 0.00 9,229.48 YTD 37,347.80 0.00 0.00 0.00 0.00 37,347.80 561 50000 TRNS-RELIAB PLNNG & STD DEVEL CM 15,476.61 0.00 0.00 0.00 0.00 15,476.61 YTD 71,666.42 0.00 0.00 0.00 0.00 71,666.42 561 60000 TRNS-TRNS SVC STUDIES CM 2,322.54 0.00 0.00 0.00 0.00 2,322.54 YTD 9,596.83 0.00 0.00 0.00 0.00 9,596.83 561 70000 GENERATION INTERCONNECTION STUDIES CM 567.60 0.00 0.00 0.00 0.00 567.60 YTD 6,832.70 0.00 0.00 0.00 0.00 6,832.70 561 *** TOTAL CM 239,199.98 99,207.49 0.00 0.00 2,830.77 137,161.72 YTD 985,982.55 369,874.55 0.00 111.22 14,886.63 601,110.15 562 00000 TRNS-STATION EXPENSES CM 3,254.48 2,382.37 0.00 0.00 392.16 479.95 YTD 14,080.06 9,646.10 0.00 0.00 1,959.45 2,474.51 562 *** TOTAL CM 3,254.48 2,382.37 0.00 0.00 392.16 479.95 YTD 14,080.06 9,646.10 0.00 0.00 1,959.45 2,474.51 563 00000 TRNS-OVERHEAD LINE EXPENSES CM -1,728.85 0.00 0.00 -2,766.85 0.00 1,038.00 YTD 29,227.28 4,999.20 0.00 -1,142.31 19,070.08 6,300.31 563 00046 46 KV &UROUTINE CM 966.11 558.20 0.00 0.00 0.00 407.91 YTD 966.11 558.20 0.00 0.00 0.00 407.91 563 00115 TRNS-O/H LN EXP-115KV CM 4,311.95 1,564.28 0.00 0.00 5,953.39 -3,205.72 YTD 10,224.20 2,554.65 0.00 0.00 11,426.23 -3,756.68 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 160 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 563 00230 230 KV ROUTINE CM 1,191.37 1,002.73 0.00 0.00 0.00 188.64 YTD 2,648.67 2,155.11 0.00 0.00 0.00 493.56 563 *** TOTAL CM 4,740.58 3,125.21 0.00 -2,766.85 5,953.39 -1,571.17 YTD 43,066.26 10,267.16 0.00 -1,142.31 30,496.31 3,445.10 565 00200 RECOVERABLE TRANSMISSION EXPENSE-ENERGY CM 21,617.06 0.00 0.00 0.00 0.00 21,617.06 YTD 130,222.83 0.00 0.00 0.00 0.00 130,222.83 565 00940 TRNS-ELEC BY OTH-SELF USE ADJ CM -11,441.89 0.00 0.00 0.00 0.00 -11,441.89 YTD -79,363.91 0.00 0.00 0.00 0.00 -79,363.91 565 *** TOTAL CM 10,175.17 0.00 0.00 0.00 0.00 10,175.17 YTD 50,858.92 0.00 0.00 0.00 0.00 50,858.92 566 00000 TRNS-MISC TRNS EXP CM 87,693.72 11,374.26 0.00 0.00 14,048.31 62,271.15 YTD 366,152.96 33,018.78 0.00 0.00 68,122.69 265,011.49 566 *** TOTAL CM 87,693.72 11,374.26 0.00 0.00 14,048.31 62,271.15 YTD 366,152.96 33,018.78 0.00 0.00 68,122.69 265,011.49 567 00000 TRNS-RENT CM 20,805.56 0.00 0.00 0.00 0.00 20,805.56 YTD 62,679.56 0.00 0.00 0.00 0.00 62,679.56 567 00119 TRNS-RENT-115KV LN & ABOVE CM 196,379.00 0.00 0.00 0.00 0.00 196,379.00 YTD 785,516.00 0.00 0.00 0.00 0.00 785,516.00 567 *** TOTAL CM 217,184.56 0.00 0.00 0.00 0.00 217,184.56 YTD 848,195.56 0.00 0.00 0.00 0.00 848,195.56 TOTAL 401 00560 CM 651,616.19 159,570.46 0.00 -2,766.85 26,785.33 468,027.25 YTD 2,666,361.08 576,875.90 0.00 -1,031.09 122,036.60 1,968,479.67 568 00000 TRNS-MAINT ENG & SUPV CM 50,661.50 33,545.50 0.00 0.00 2,776.54 14,339.46 YTD 191,349.35 125,804.01 0.00 0.00 7,610.27 57,935.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 161 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 568 *** TOTAL CM 50,661.50 33,545.50 0.00 0.00 2,776.54 14,339.46 YTD 191,349.35 125,804.01 0.00 0.00 7,610.27 57,935.07 569 00000 MAINTENANCE OF STRUCTURES CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 15.43 12.34 0.00 0.00 0.00 3.09 569 00207 ECRC-TRNS-GRNDWTR CONTM INVSTG CM 11,294.16 4,639.62 0.00 0.00 0.00 6,654.54 YTD 39,945.17 18,327.17 0.00 0.00 6,269.58 15,348.42 569 10000 TRNS-MAINT OF PC HARDWARE CM 21,938.51 0.00 0.00 0.00 0.00 21,938.51 YTD 31,895.58 0.00 0.00 0.00 0.00 31,895.58 569 20000 TRNS-MAINT OF PC SOFTWARE CM 11,381.42 0.00 0.00 0.00 0.00 11,381.42 YTD 66,457.87 0.00 0.00 0.00 0.00 66,457.87 569 30000 TRNS-MAINT OF COMM EQUIP CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 389.95 0.00 0.00 0.00 389.95 0.00 569 *** TOTAL CM 44,614.09 4,639.62 0.00 0.00 0.00 39,974.47 YTD 138,704.00 18,339.51 0.00 0.00 6,659.53 113,704.96 570 00000 TRNS-MAINT OF STATION EQUIP CM 61,266.36 23,981.32 0.00 2,557.65 10,169.86 24,557.53 YTD 281,045.26 84,357.22 0.00 8,340.49 45,604.80 142,742.75 570 *** TOTAL CM 61,266.36 23,981.32 0.00 2,557.65 10,169.86 24,557.53 YTD 281,045.26 84,357.22 0.00 8,340.49 45,604.80 142,742.75 571 00000 TRNS-MAINT O/H LN-OTHER CM 2,975.52 0.00 0.00 0.00 538.26 2,437.26 YTD 13,021.23 0.00 0.00 0.00 712.43 12,308.80 571 00046 TRNS-MAINT O/H LN-46KV CM 866.16 0.00 0.00 866.16 0.00 0.00 YTD 7,804.89 3,402.85 0.00 900.06 2,136.20 1,365.78 571 00115 TRNS-MAINT O/H LN-115KV CM 68,329.77 1,079.47 0.00 0.00 67,212.49 37.81 YTD 169,488.14 7,827.22 0.00 2,082.11 169,031.58 -9,452.77 571 00230 TRNS-MAINT O/H LN-230KV CM 399,254.85 3,126.73 0.00 5,939.65 519,532.35 -129,343.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 162 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 773,596.38 4,134.85 0.00 11,950.67 738,203.00 19,307.86 571 *** TOTAL CM 471,426.30 4,206.20 0.00 6,805.81 587,283.10 -126,868.81 YTD 963,910.64 15,364.92 0.00 14,932.84 910,083.21 23,529.67 572 00230 TRNS-MAINT U/G LN-230KV CM 238.28 200.55 0.00 0.00 0.00 37.73 YTD 238.28 200.55 0.00 0.00 0.00 37.73 572 *** TOTAL CM 238.28 200.55 0.00 0.00 0.00 37.73 YTD 238.28 200.55 0.00 0.00 0.00 37.73 573 00000 TRNS-MAINT OF MISC TRNS PLANT CM 10,118.68 5,383.02 0.00 0.00 20.00 4,715.66 YTD 36,799.11 21,579.09 0.00 0.00 125.00 15,095.02 573 *** TOTAL CM 10,118.68 5,383.02 0.00 0.00 20.00 4,715.66 YTD 36,799.11 21,579.09 0.00 0.00 125.00 15,095.02 TOTAL 402 00560 CM 638,325.21 71,956.21 0.00 9,363.46 600,249.50 -43,243.96 YTD 1,612,046.64 265,645.30 0.00 23,273.33 970,082.81 353,045.20 580 00000 DSTR OPER ENG & SUPV CM 499,960.38 187,164.08 0.00 0.00 14,102.03 298,694.27 YTD 1,977,020.74 790,270.72 0.00 0.00 38,326.54 1,148,423.48 580 *** TOTAL CM 499,960.38 187,164.08 0.00 0.00 14,102.03 298,694.27 YTD 1,977,020.74 790,270.72 0.00 0.00 38,326.54 1,148,423.48 581 00000 DSTR-LOAD DISPATCH CM 46,237.06 12,554.53 0.00 0.00 273.46 33,409.07 YTD 196,918.68 54,386.49 0.00 0.00 964.24 141,567.95 581 *** TOTAL CM 46,237.06 12,554.53 0.00 0.00 273.46 33,409.07 YTD 196,918.68 54,386.49 0.00 0.00 964.24 141,567.95 582 00000 DSTR-STATION EXPENSES CM 12,980.35 11,244.52 0.00 0.00 1,269.99 465.84 YTD 50,842.35 46,736.24 0.00 0.00 2,193.31 1,912.80 582 *** TOTAL CM 12,980.35 11,244.52 0.00 0.00 1,269.99 465.84 YTD 50,842.35 46,736.24 0.00 0.00 2,193.31 1,912.80 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 163 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 583 00000 DSTR-OPER-OVERHEAD LINE EXPENSES CM 189,010.77 72,570.53 0.00 1,947.95 8,392.61 106,099.68 YTD 816,267.64 378,049.97 0.00 2,795.48 20,215.04 415,207.15 583 00211 ECRC-DSTR-HAZ WST-EXCLD TRNFR CM 16,284.98 1,578.38 0.00 0.00 9,706.60 5,000.00 YTD 28,108.24 6,313.80 0.00 0.00 34,837.64 -13,043.20 583 *** TOTAL CM 205,295.75 74,148.91 0.00 1,947.95 18,099.21 111,099.68 YTD 844,375.88 384,363.77 0.00 2,795.48 55,052.68 402,163.95 584 00000 DSTR-OPER-UNDERGROUND LINE EXPENSES CM 79,746.90 18,250.71 0.00 1,053.02 41,697.35 18,745.82 YTD 254,662.97 77,902.09 0.00 1,800.45 134,606.52 40,353.91 584 *** TOTAL CM 79,746.90 18,250.71 0.00 1,053.02 41,697.35 18,745.82 YTD 254,662.97 77,902.09 0.00 1,800.45 134,606.52 40,353.91 585 00000 DSTR-OPER-STREET LIGHT & SIGNAL SYS EXP CM 56,742.57 3,157.16 0.00 8,751.77 42,915.65 1,917.99 YTD 236,939.08 11,832.64 0.00 30,463.51 187,966.50 6,676.43 585 *** TOTAL CM 56,742.57 3,157.16 0.00 8,751.77 42,915.65 1,917.99 YTD 236,939.08 11,832.64 0.00 30,463.51 187,966.50 6,676.43 586 00000 DSTR-OPER-METER EXPENSES CM 194,100.61 162,995.13 0.00 2,965.98 6,739.76 21,399.74 YTD 987,148.38 693,522.44 0.00 8,447.26 29,618.99 255,559.69 586 *** TOTAL CM 194,100.61 162,995.13 0.00 2,965.98 6,739.76 21,399.74 YTD 987,148.38 693,522.44 0.00 8,447.26 29,618.99 255,559.69 587 00000 DSTR-CUSTOMER INSTALLATION EXP CM 59,352.59 49,821.49 0.00 0.00 1,844.06 7,687.04 YTD 238,035.53 199,647.84 0.00 0.00 4,415.19 33,972.50 587 *** TOTAL CM 59,352.59 49,821.49 0.00 0.00 1,844.06 7,687.04 YTD 238,035.53 199,647.84 0.00 0.00 4,415.19 33,972.50 588 00000 DSTR-MISC DSTR EXP CM 262,988.82 44,858.42 0.00 2,154.85 74,506.50 141,469.05 YTD 886,355.07 155,661.46 0.00 8,662.65 154,975.75 567,055.21 588 00112 ECRC ABOVE GROUND FUEL STORAGE PROGRAM: GLS758FP GULF POWER COMPANY PAGE 164 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 257.50 0.00 0.00 0.00 257.50 0.00 YTD 1,516.01 0.00 0.00 0.00 1,516.01 0.00 588 *** TOTAL CM 263,246.32 44,858.42 0.00 2,154.85 74,764.00 141,469.05 YTD 887,871.08 155,661.46 0.00 8,662.65 156,491.76 567,055.21 TOTAL 401 00580 CM 1,417,662.53 564,194.95 0.00 16,873.57 201,705.51 634,888.50 YTD 5,673,814.69 2,414,323.69 0.00 52,169.35 609,635.73 2,597,685.92 590 00000 DSTR-MAINT ENG & SUPV CM 301,983.80 162,268.76 0.00 0.00 12,833.03 126,882.01 YTD 1,126,837.07 674,324.32 0.00 0.00 29,305.78 423,206.97 590 *** TOTAL CM 301,983.80 162,268.76 0.00 0.00 12,833.03 126,882.01 YTD 1,126,837.07 674,324.32 0.00 0.00 29,305.78 423,206.97 591 00000 DSTR-MAINT OF STRUCTURES CM 6,093.80 590.95 0.00 0.00 5,502.85 0.00 YTD 20,199.05 4,009.28 0.00 0.00 16,007.57 182.20 591 00207 ECRC-DSTR-GRNDWTR CONTM INVSTG CM 100,184.77 15,520.77 0.00 0.00 40,108.28 44,555.72 YTD 366,747.38 64,719.59 0.00 0.00 128,800.85 173,226.94 591 *** TOTAL CM 106,278.57 16,111.72 0.00 0.00 45,611.13 44,555.72 YTD 386,946.43 68,728.87 0.00 0.00 144,808.42 173,409.14 592 00000 DSTR-MAINT OF STATION EQUIP CM 95,296.64 31,251.68 0.00 3,441.87 43,832.58 16,770.51 YTD 387,133.46 139,858.52 0.00 22,600.58 142,187.23 82,487.13 592 *** TOTAL CM 95,296.64 31,251.68 0.00 3,441.87 43,832.58 16,770.51 YTD 387,133.46 139,858.52 0.00 22,600.58 142,187.23 82,487.13 593 00000 DSTR-MAINT OF OVERHEAD LINES CM 1,851,647.41 134,898.26 0.00 -4,832.35 1,876,495.41 -154,913.91 YTD 5,065,539.37 621,808.18 0.00 -6,898.72 3,269,802.80 1,180,827.11 593 *** TOTAL CM 1,851,647.41 134,898.26 0.00 -4,832.35 1,876,495.41 -154,913.91 YTD 5,065,539.37 621,808.18 0.00 -6,898.72 3,269,802.80 1,180,827.11 594 00000 DSTR-MAINT OF UNDERGROUND LINES PROGRAM: GLS758FP GULF POWER COMPANY PAGE 165 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 84,877.47 32,486.77 0.00 3,122.66 20,194.95 29,073.09 YTD 537,679.08 200,810.46 0.00 48,464.42 126,930.69 161,473.51 594 *** TOTAL CM 84,877.47 32,486.77 0.00 3,122.66 20,194.95 29,073.09 YTD 537,679.08 200,810.46 0.00 48,464.42 126,930.69 161,473.51 595 00000 DSTR MAINT OF LINE TRANSFORMERS CM 50,160.51 24,990.02 0.00 0.00 13,502.67 11,667.82 YTD 179,246.17 98,778.20 0.00 3,157.15 66,693.72 10,617.10 595 00211 ECRC-GEN SOLID & HAZRDOUS WSTE CM 6,262.05 0.00 0.00 0.00 5,715.05 547.00 YTD 35,807.40 0.00 0.00 0.00 42,867.17 -7,059.77 595 *** TOTAL CM 56,422.56 24,990.02 0.00 0.00 19,217.72 12,214.82 YTD 215,053.57 98,778.20 0.00 3,157.15 109,560.89 3,557.33 596 00000 DSTR MAINT STREET LTG & SIGNAL SYS CM 53,779.22 0.00 0.00 28,058.69 19,689.68 6,030.85 YTD 133,591.37 0.00 0.00 88,943.19 66,040.22 -21,392.04 596 *** TOTAL CM 53,779.22 0.00 0.00 28,058.69 19,689.68 6,030.85 YTD 133,591.37 0.00 0.00 88,943.19 66,040.22 -21,392.04 597 00000 DSTR-MAINT OF METERS CM 16,391.80 7,138.84 0.00 7,148.75 698.57 1,405.64 YTD 48,316.58 29,103.56 0.00 8,515.78 4,875.42 5,821.82 597 *** TOTAL CM 16,391.80 7,138.84 0.00 7,148.75 698.57 1,405.64 YTD 48,316.58 29,103.56 0.00 8,515.78 4,875.42 5,821.82 598 00000 DSTR-MAINT OF MISC DSTR PLANT CM 27,007.57 0.00 0.00 0.00 0.00 27,007.57 YTD 86,929.91 0.00 0.00 0.00 0.00 86,929.91 598 *** TOTAL CM 27,007.57 0.00 0.00 0.00 0.00 27,007.57 YTD 86,929.91 0.00 0.00 0.00 0.00 86,929.91 TOTAL 402 00580 CM 2,593,685.04 409,146.05 0.00 36,939.62 2,038,573.07 109,026.30 YTD 7,988,026.84 1,833,412.11 0.00 164,782.40 3,893,511.45 2,096,320.88 901 00000 SUPERVISION PROGRAM: GLS758FP GULF POWER COMPANY PAGE 166 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 22,580.88 20,417.59 0.00 0.00 907.71 1,255.58 YTD 142,835.90 83,581.15 0.00 0.00 2,244.83 57,009.92 901 *** TOTAL CM 22,580.88 20,417.59 0.00 0.00 907.71 1,255.58 YTD 142,835.90 83,581.15 0.00 0.00 2,244.83 57,009.92 902 00000 METER READING EXPENSES CM 187,229.89 135,774.52 0.00 460.23 30,844.01 20,151.13 YTD 816,244.53 558,063.71 0.00 2,309.47 143,847.55 112,023.80 902 *** TOTAL CM 187,229.89 135,774.52 0.00 460.23 30,844.01 20,151.13 YTD 816,244.53 558,063.71 0.00 2,309.47 143,847.55 112,023.80 903 00000 CUST RECORD & COLLECT EXP CM 1,123,247.44 473,125.69 0.00 1,356.03 80,424.95 568,340.77 YTD 4,467,867.80 1,862,026.34 0.00 3,124.46 294,850.45 2,307,866.55 903 *** TOTAL CM 1,123,247.44 473,125.69 0.00 1,356.03 80,424.95 568,340.77 YTD 4,467,867.80 1,862,026.34 0.00 3,124.46 294,850.45 2,307,866.55 904 00000 UNCOLLECTIBLE ACCOUNTS CM 295,973.10 0.00 0.00 0.00 0.00 295,973.10 YTD 955,027.98 0.00 0.00 0.00 0.00 955,027.98 904 *** TOTAL CM 295,973.10 0.00 0.00 0.00 0.00 295,973.10 YTD 955,027.98 0.00 0.00 0.00 0.00 955,027.98 905 00000 MISC CUSTOMER ACCOUNTS EXP CM 82,847.52 0.00 0.00 0.00 1,135.37 81,712.15 YTD 350,709.57 0.00 0.00 0.00 1,524.13 349,185.44 905 *** TOTAL CM 82,847.52 0.00 0.00 0.00 1,135.37 81,712.15 YTD 350,709.57 0.00 0.00 0.00 1,524.13 349,185.44 TOTAL 401 00900 CM 1,711,878.83 629,317.80 0.00 1,816.26 113,312.04 967,432.73 YTD 6,732,685.78 2,503,671.20 0.00 5,433.93 442,466.96 3,781,113.69 907 00000 CUST SERVICE & INFO EXP-SUPV CM 283,773.85 84,400.86 0.00 0.00 13,018.42 186,354.57 YTD 1,129,345.40 248,622.60 0.00 0.00 32,266.44 848,456.36 907 *** TOTAL CM 283,773.85 84,400.86 0.00 0.00 13,018.42 186,354.57 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 167 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,129,345.40 248,622.60 0.00 0.00 32,266.44 848,456.36 908 00000 CUSTOMER ASSISTANCE EXP CM 1,629,305.14 508,728.29 0.00 59,657.22 502,749.30 558,170.33 YTD 5,112,737.25 1,956,583.92 0.00 189,388.50 2,151,883.93 814,880.90 908 *** TOTAL CM 1,629,305.14 508,728.29 0.00 59,657.22 502,749.30 558,170.33 YTD 5,112,737.25 1,956,583.92 0.00 189,388.50 2,151,883.93 814,880.90 909 00000 INFO & INSTRUCTIONAL ADVER EXP CM 138,128.26 6,628.18 0.00 0.00 235,847.57 -104,347.49 YTD 316,843.98 27,401.95 0.00 0.00 336,843.40 -47,401.37 909 *** TOTAL CM 138,128.26 6,628.18 0.00 0.00 235,847.57 -104,347.49 YTD 316,843.98 27,401.95 0.00 0.00 336,843.40 -47,401.37 910 00000 MISC CUSTOMER SVC & INFO EXP CM 5,443.26 0.00 0.00 0.00 0.00 5,443.26 YTD 21,773.05 0.00 0.00 0.00 0.00 21,773.05 910 *** TOTAL CM 5,443.26 0.00 0.00 0.00 0.00 5,443.26 YTD 21,773.05 0.00 0.00 0.00 0.00 21,773.05 TOTAL 401 00905 CM 2,056,650.51 599,757.33 0.00 59,657.22 751,615.29 645,620.67 YTD 6,580,699.68 2,232,608.47 0.00 189,388.50 2,520,993.77 1,637,708.94 912 00000 DEMONSTRATING & SELLING EXP CM 867.04 0.00 0.00 0.00 856.39 10.65 YTD 3,405.93 0.00 0.00 0.00 3,096.22 309.71 912 01406 ED-COMMUNITY-OTH CM 66,661.50 18,676.64 0.00 0.00 152,267.27 -104,282.41 YTD 372,896.59 75,375.35 0.00 0.00 248,202.88 49,318.36 912 *** TOTAL CM 67,528.54 18,676.64 0.00 0.00 153,123.66 -104,271.76 YTD 376,302.52 75,375.35 0.00 0.00 251,299.10 49,628.07 TOTAL 401 00910 CM 67,528.54 18,676.64 0.00 0.00 153,123.66 -104,271.76 YTD 376,302.52 75,375.35 0.00 0.00 251,299.10 49,628.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 168 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 920 00000 ADMIN & GENERAL SALARIES CM 1,083,621.89 871,062.51 0.00 0.00 12,850.51 199,708.87 YTD 4,491,050.05 3,419,121.88 0.00 0.00 61,261.99 1,010,666.18 920 *** TOTAL CM 1,083,621.89 871,062.51 0.00 0.00 12,850.51 199,708.87 YTD 4,491,050.05 3,419,121.88 0.00 0.00 61,261.99 1,010,666.18 921 00000 OFFICE SUPPLIES & EXPENSES CM 224,800.62 706.88 0.00 0.00 163,561.14 60,532.60 YTD 814,789.98 1,157.30 0.00 46.67 555,262.60 258,323.41 921 *** TOTAL CM 224,800.62 706.88 0.00 0.00 163,561.14 60,532.60 YTD 814,789.98 1,157.30 0.00 46.67 555,262.60 258,323.41 922 00200 ADMIN EXPENSE TRANSFER CR CM -29,105.84 0.00 0.00 0.00 0.00 -29,105.84 YTD -118,251.45 0.00 0.00 0.00 0.00 -118,251.45 922 *** TOTAL CM -29,105.84 0.00 0.00 0.00 0.00 -29,105.84 YTD -118,251.45 0.00 0.00 0.00 0.00 -118,251.45 923 00000 OUTSIDE SERVICES EMPLOYED CM -81,385.18 0.00 0.00 0.00 338,163.80 -419,548.98 YTD 1,069,738.04 0.00 0.00 0.00 894,105.84 175,632.20 923 00700 OUTSIDE SVC-SCS CM 852,269.00 0.00 0.00 0.00 0.00 852,269.00 YTD 4,932,230.56 0.00 0.00 0.00 0.00 4,932,230.56 923 *** TOTAL CM 770,883.82 0.00 0.00 0.00 338,163.80 432,720.02 YTD 6,001,968.60 0.00 0.00 0.00 894,105.84 5,107,862.76 924 00010 INSURANCE - REG CM 327,508.95 0.00 0.00 0.00 0.00 327,508.95 YTD 1,244,285.54 0.00 0.00 0.00 0.00 1,244,285.54 924 00020 INSURANCE - SEL CM 291,667.00 0.00 0.00 0.00 0.00 291,667.00 YTD 1,166,668.00 0.00 0.00 0.00 0.00 1,166,668.00 924 *** TOTAL CM 619,175.95 0.00 0.00 0.00 0.00 619,175.95 YTD 2,410,953.54 0.00 0.00 0.00 0.00 2,410,953.54 925 00010 INJURIES & DAMA PROGRAM: GLS758FP GULF POWER COMPANY PAGE 169 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 229,177.13 9,523.55 0.00 0.00 0.00 219,653.58 YTD 917,386.40 40,618.51 0.00 0.00 7,534.54 869,233.35 925 00015 I&D-WRKRS COMP CM 7,356.10 0.00 0.00 0.00 7,674.60 -318.50 YTD 44,213.37 0.00 0.00 0.00 45,499.62 -1,286.25 925 *** TOTAL CM 236,533.23 9,523.55 0.00 0.00 7,674.60 219,335.08 YTD 961,599.77 40,618.51 0.00 0.00 53,034.16 867,947.10 926 00015 EE P&B-BEN-SUPP BEN PLAN CM 1,502.64 0.00 0.00 0.00 0.00 1,502.64 YTD 17,405.59 0.00 0.00 0.00 0.00 17,405.59 926 00020 EE P&B-BEN-TRNSFR CR-INS CM -5,337.52 0.00 0.00 0.00 0.00 -5,337.52 YTD -24,424.69 0.00 0.00 0.00 0.00 -24,424.69 926 00100 PENSIONS-ACCR CM 34,704.42 0.00 0.00 0.00 0.00 34,704.42 YTD 138,817.64 0.00 0.00 0.00 0.00 138,817.64 926 00101 EE P&B-BEN-SERP CM 145,527.00 0.00 0.00 0.00 0.00 145,527.00 YTD 582,113.00 0.00 0.00 0.00 0.00 582,113.00 926 00190 POST RETIRE CAP CM -7,589.70 0.00 0.00 0.00 0.00 -7,589.70 YTD -31,426.11 0.00 0.00 0.00 0.00 -31,426.11 926 00191 EE P&B-BEN-TRNSFR CR CM -135.66 0.00 0.00 0.00 0.00 -135.66 YTD -1,190.62 0.00 0.00 0.00 0.00 -1,190.62 926 00200 EMPL P&B-BEN-GRP INS CM 898,299.29 0.00 0.00 0.00 0.00 898,299.29 YTD 3,636,340.64 0.00 0.00 0.00 0.00 3,636,340.64 926 00201 EE P&B-BEN-RETIRE MED CM 372,819.58 0.00 0.00 0.00 0.00 372,819.58 YTD 1,491,278.36 0.00 0.00 0.00 0.00 1,491,278.36 926 00203 EMPL P&B-BEN-RETIRE LIFE CM 73,330.42 0.00 0.00 0.00 0.00 73,330.42 YTD 293,321.64 0.00 0.00 0.00 0.00 293,321.64 926 00215 EMPL P&B-BEN-POST- EMPLOY CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 13,837.50 0.00 0.00 0.00 0.00 13,837.50 926 00300 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 170 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTHER EMP BENEF CM 54,139.69 0.00 0.00 0.00 37,816.19 16,323.50 YTD 196,698.42 0.00 0.00 0.00 76,598.50 120,099.92 926 00311 EE P&B-BEN-EDUCATION CM 10,746.00 0.00 0.00 0.00 0.00 10,746.00 YTD 51,652.00 0.00 0.00 0.00 0.00 51,652.00 926 00321 EE P&B-BEN-CAPTLZD-ESP CM -53,427.67 0.00 0.00 0.00 0.00 -53,427.67 YTD -205,825.54 0.00 0.00 0.00 0.00 -205,825.54 926 00322 EE P&B-BEN-TRNSFR CR-ESP CM -1,178.70 0.00 0.00 0.00 0.00 -1,178.70 YTD -5,250.56 0.00 0.00 0.00 0.00 -5,250.56 926 00327 EMPL P&B-BEN-CO CONTRIB-ESP CM 280,697.48 0.00 0.00 0.00 0.00 280,697.48 YTD 1,130,212.03 0.00 0.00 0.00 5,494.60 1,124,717.43 926 00390 OTHER BEN CAPIT CM -274,773.08 0.00 0.00 0.00 0.00 -274,773.08 YTD -1,148,673.82 0.00 0.00 0.00 0.00 -1148673.82 926 00402 EE P&B-BEN-MEDIC DRUG SUBSIDY CM -83,639.83 0.00 0.00 0.00 0.00 -83,639.83 YTD -334,559.36 0.00 0.00 0.00 0.00 -334,559.36 926 *** TOTAL CM 1,445,684.36 0.00 0.00 0.00 37,816.19 1,407,868.17 YTD 5,800,326.12 0.00 0.00 0.00 82,093.10 5,718,233.02 928 00101 OUTSIDE SV-FPSC CM 83,978.79 0.00 0.00 0.00 40,515.56 43,463.23 YTD 211,905.47 0.00 0.00 0.00 141,775.84 70,129.63 928 00102 REG COMMIS-ST-NONDOCKET CM 33,969.91 0.00 0.00 0.00 21,080.57 12,889.34 YTD 97,239.23 0.00 0.00 0.00 56,933.74 40,305.49 928 00200 FEDERAL REGULAT CM 17,020.00 0.00 0.00 0.00 0.00 17,020.00 YTD 67,132.50 0.00 0.00 0.00 702.50 66,430.00 928 00301 LEGAL FEES RELATED TO POLE ATTACH & JOINT USE KNOLOGY CABLE CM -194.34 0.00 0.00 0.00 4,485.80 -4,680.14 YTD 13,139.66 0.00 0.00 0.00 16,863.90 -3,724.24 928 *** TOTAL CM 134,774.36 0.00 0.00 0.00 66,081.93 68,692.43 YTD 389,416.86 0.00 0.00 0.00 216,275.98 173,140.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 171 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 929 00010 DUPLICATE CHARG CM -104,965.21 0.00 0.00 0.00 0.00 -104,965.21 YTD -448,868.54 0.00 0.00 0.00 2,653.97 -451,522.51 929 00070 CR-PRO CARD REBATE CM -13,150.00 0.00 0.00 0.00 0.00 -13,150.00 YTD -57,852.00 0.00 0.00 0.00 0.00 -57,852.00 929 *** TOTAL CM -118,115.21 0.00 0.00 0.00 0.00 -118,115.21 YTD -506,720.54 0.00 0.00 0.00 2,653.97 -509,374.51 930 10155 GNRL AD-MEDIA-OTH CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 9,126.00 0.00 0.00 0.00 9,126.00 0.00 930 10170 GNRL AD-PROD-OTH CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 548.93 0.00 0.00 0.00 548.93 0.00 930 20000 MISC GENERAL EXPENSES CM 67,322.02 0.00 0.00 0.00 35,678.62 31,643.40 YTD 221,353.21 0.00 0.00 0.00 139,491.42 81,861.79 930 20201 MISC GNRL-COMMITMENT FEES CM 217,916.67 0.00 0.00 0.00 63,875.00 154,041.67 YTD 384,550.67 0.00 0.00 0.00 269,925.68 114,624.99 930 20210 MISC GNRL-AGENT FEES CM 34,288.56 0.00 0.00 0.00 16,176.70 18,111.86 YTD 74,359.58 0.00 0.00 0.00 50,401.88 23,957.70 930 20250 MISC GNRL-STKHLDR COM CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 45,000.00 0.00 0.00 0.00 45,000.00 0.00 930 20310 MISC GNRL-CHAMBER/COMMUNITY CM 651.99 0.00 0.00 0.00 651.99 0.00 YTD 651.99 0.00 0.00 0.00 651.99 0.00 930 20710 MISC GNRL-R&D CM 4,484.75 0.00 0.00 0.00 0.00 4,484.75 YTD 49,684.23 0.00 0.00 0.00 0.00 49,684.23 930 20801 MISC GNRL-DRCTR CM 59,116.37 0.00 0.00 0.00 29,307.91 29,808.46 YTD 132,966.05 0.00 0.00 0.00 49,792.37 83,173.68 930 20960 MISC GNRL-JO SHR CM 396,062.12 0.00 0.00 0.00 0.00 396,062.12 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 172 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,726,324.70 0.00 0.00 0.00 0.00 1,726,324.70 930 *** TOTAL CM 779,842.48 0.00 0.00 0.00 145,690.22 634,152.26 YTD 2,644,565.36 0.00 0.00 0.00 564,938.27 2,079,627.09 931 00000 RENTS CM 34,069.52 0.00 0.00 0.00 23,145.17 10,924.35 YTD 107,235.12 0.00 0.00 0.00 64,204.72 43,030.40 931 *** TOTAL CM 34,069.52 0.00 0.00 0.00 23,145.17 10,924.35 YTD 107,235.12 0.00 0.00 0.00 64,204.72 43,030.40 TOTAL 401 00920 CM 5,182,165.18 881,292.94 0.00 0.00 794,983.56 3,505,888.68 YTD 22,996,933.41 3,460,897.69 0.00 46.67 2,493,830.63 17042158.42 935 00000 MAINT OF GENERAL PLANT CM 10,786.10 0.00 0.00 0.00 4,960.81 5,825.29 YTD 34,409.45 0.00 0.00 0.00 43,045.61 -8,636.16 935 00100 GENERAL STRUCTU CM 24,843.44 1,661.95 0.00 0.00 32.14 23,149.35 YTD 81,276.91 6,640.06 0.00 0.00 125.51 74,511.34 935 *** TOTAL CM 35,629.54 1,661.95 0.00 0.00 4,992.95 28,974.64 YTD 115,686.36 6,640.06 0.00 0.00 43,171.12 65,875.18 TOTAL 402 00920 CM 35,629.54 1,661.95 0.00 0.00 4,992.95 28,974.64 YTD 115,686.36 6,640.06 0.00 0.00 43,171.12 65,875.18 TOTAL OPER/MAINT ELECTRIC OPER/MAINT ELECTRIC BEG YR BL 0.00 CM 73,718,072.55 5,395,615.54 0.00 399,392.18 8,209,774.66 59713290.17 YTD 324,722,453.06 22231625.01 0.00 1,525,769.78 26701827.89 274263230.38 END BAL 324,722,453.06 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 173 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 700 30000 MKTING STAFF LABOR & EXPENSES BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 7,673.83 -7,673.83 YTD -0.00 0.00 0.00 0.00 14,689.08 -14,689.08 END BAL 0.00 TOTAL 184 00700 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 7,673.83 -7,673.83 YTD -0.00 0.00 0.00 0.00 14,689.08 -14,689.08 END BAL 0.00 701 00000 BUILDING OPERATIONS EXPENSE BEG YR BL 0.00 CM 137,463.44 48,059.87 0.00 676.92 143,624.95 -54,898.30 YTD 537,500.13 187,982.50 0.00 1,367.58 434,024.85 -85,874.80 END BAL 537,500.13 701 00990 BLDG O&M CONTRA BEG YR BL 0.00 CM -233,919.10 0.00 0.00 0.00 0.00 -233,919.10 YTD -847,964.10 0.00 0.00 0.00 0.00 -847,964.10 END BAL -847,964.10 701 10000 BUILDING MAINTENANCE EXPENSE BEG YR BL 0.00 CM 96,455.66 18,867.74 0.00 905.62 96,205.31 -19,523.01 YTD 310,463.97 76,585.06 0.00 1,003.45 409,691.38 -176,815.92 END BAL 310,463.97 TOTAL 184 00701 BEG YR BL 0.00 CM -0.00 66,927.61 0.00 1,582.54 239,830.26 -308,340.41 YTD -0.00 264,567.56 0.00 2,371.03 843,716.23 -1110654.82 END BAL 0.00 703 00000 PRINT SHOP/REPRODUCTION EXP BEG YR BL 0.00 CM 70,331.13 23,405.63 0.00 0.00 58,780.06 -11,854.56 YTD 311,060.30 93,630.85 0.00 0.00 304,967.62 -87,538.17 END BAL 311,060.30 703 00990 PRINT SHOP-CONTRA BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 174 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -70,331.13 0.00 0.00 0.00 0.00 -70,331.13 YTD -311,060.30 0.00 0.00 0.00 0.00 -311,060.30 END BAL -311,060.30 TOTAL 184 00703 BEG YR BL 0.00 CM 0.00 23,405.63 0.00 0.00 58,780.06 -82,185.69 YTD -0.00 93,630.85 0.00 0.00 304,967.62 -398,598.47 END BAL 0.00 712 00000 MISC CREW EXPENSE BEG YR BL 0.00 CM 103,398.04 15,777.09 0.00 43,544.38 58,752.57 -14,676.00 YTD 444,835.04 66,643.13 0.00 154,215.58 245,820.77 -21,844.44 END BAL 444,835.04 712 00990 DISTR TOOLS & MISC EXP-CONTRA BEG YR BL 0.00 CM -103,398.04 0.00 0.00 0.00 0.00 -103,398.04 YTD -444,835.04 0.00 0.00 0.00 0.00 -444,835.04 END BAL -444,835.04 TOTAL 184 00712 BEG YR BL 0.00 CM -0.00 15,777.09 0.00 43,544.38 58,752.57 -118,074.04 YTD -0.00 66,643.13 0.00 154,215.58 245,820.77 -466,679.48 END BAL -0.00 713 00000 TRANSPORTATION CREW EXPENSES BEG YR BL 0.00 CM 44,360.02 0.00 0.00 0.00 12,607.70 31,752.32 YTD 150,997.46 0.00 0.00 0.00 28,130.09 122,867.37 END BAL 150,997.46 713 00990 TRANS TOOLS & MISC EXP-CONTRA BEG YR BL 0.00 CM -43,013.38 0.00 0.00 0.00 0.00 -43,013.38 YTD -149,550.79 0.00 0.00 0.00 0.00 -149,550.79 END BAL -149,550.79 TOTAL 184 00713 BEG YR BL 0.00 CM 1,346.64 0.00 0.00 0.00 12,607.70 -11,261.06 YTD 1,446.67 0.00 0.00 0.00 28,130.09 -26,683.42 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 175 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 1,446.67 717 00000 POSTAL SERVICE BEG YR BL 0.00 CM 53,679.58 0.00 0.00 0.00 67,014.78 -13,335.20 YTD 109,805.37 0.00 0.00 0.00 175,450.60 -65,645.23 END BAL 109,805.37 717 00990 POSTAL SERVICE-CONTRA BEG YR BL 0.00 CM -53,679.58 0.00 0.00 0.00 0.00 -53,679.58 YTD -109,805.37 0.00 0.00 0.00 0.00 -109,805.37 END BAL -109,805.37 TOTAL 184 00717 BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 67,014.78 -67,014.78 YTD -0.00 0.00 0.00 0.00 175,450.60 -175,450.60 END BAL -0.00 718 00000 MC&AL-BENEFIT TIME BEG YR BL 0.00 CM 482,011.65 482,238.93 0.00 0.00 27.50 -254.78 YTD 1,992,394.85 1,989,977.58 0.00 0.00 152.50 2,264.77 END BAL 1,992,394.85 718 00990 ALLOC-EXP. -CR BEG YR BL 0.00 CM -482,011.65 -482,011.65 0.00 0.00 0.00 0.00 YTD -1,992,394.85 -1992394.85 0.00 0.00 0.00 0.00 END BAL -1,992,394.85 TOTAL 184 00718 BEG YR BL 0.00 CM -0.00 227.28 0.00 0.00 27.50 -254.78 YTD -0.00 -2,417.27 0.00 0.00 152.50 2,264.77 END BAL -0.00 735 00100 DISTRIBUTION MINOR MATERIALS BEG YR BL 0.00 CM 171,286.70 0.00 0.00 168,321.24 2,965.46 0.00 YTD 534,133.70 0.00 0.00 531,082.26 3,051.44 0.00 END BAL 534,133.70 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 176 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 735 00990 MINOR MATERIALS - DIST-CONTRA BEG YR BL 0.00 CM -171,286.70 0.00 0.00 0.00 0.00 -171,286.70 YTD -534,133.70 0.00 0.00 0.00 0.00 -534,133.70 END BAL -534,133.70 TOTAL 184 00735 BEG YR BL 0.00 CM -0.00 0.00 0.00 168,321.24 2,965.46 -171,286.70 YTD -0.00 0.00 0.00 531,082.26 3,051.44 -534,133.70 END BAL -0.00 737 00000 STORES EXPENSE BEG YR BL 170,472.39 CM 23,680.90 160,442.00 0.00 -124,158.16 -43,352.04 30,749.10 YTD -100,283.06 652,531.40 0.00 -707,101.53 -284,052.84 238,339.91 END BAL 70,189.33 TOTAL 163 00000 BEG YR BL 170,472.39 CM 23,680.90 160,442.00 0.00 -124,158.16 -43,352.04 30,749.10 YTD -100,283.06 652,531.40 0.00 -707,101.53 -284,052.84 238,339.91 END BAL 70,189.33 740 00000 TRANSPORTATION FLEET BEG YR BL 0.00 CM 441,205.73 75,360.18 0.00 84.03 224,378.85 141,382.67 YTD 1,997,239.49 307,253.87 0.00 309.56 1,016,512.61 673,163.45 END BAL 1,997,239.49 740 00999 VEHICLE MAINTENANCE-CONTRA BEG YR BL 0.00 CM -511,987.00 0.00 0.00 0.00 0.00 -511,987.00 YTD -2,072,200.32 0.00 0.00 0.00 0.00 -2072200.32 END BAL -2,072,200.32 789 00100 ALLOC AUTO EQUI BEG YR BL -8,026.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 8,026.32 0.00 0.00 0.00 0.00 8,026.32 END BAL 0.00 TOTAL 184 00740 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 177 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL -8,026.32 CM -70,781.27 75,360.18 0.00 84.03 224,378.85 -370,604.33 YTD -66,934.51 307,253.87 0.00 309.56 1,016,512.61 -1391010.55 END BAL -74,960.83 TOTAL CLEARING ACCTS (700) CLEARING ACCTS (700) BEG YR BL 162,446.07 CM -45,753.73 342,139.79 0.00 89,374.03 628,678.97 -1105946.52 YTD -165,770.90 1,382,209.54 0.00 -19,123.10 2,348,438.10 -3877295.44 END BAL -3,324.83 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 178 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 801 00000 NON-AFFILIATE CJOS-BILLABLE BEG YR BL 37,689.43 CM -43,345.38 4,218.05 0.00 1,464.46 43,636.79 -92,664.68 YTD 47,903.07 26,050.83 0.00 12,803.60 156,058.54 -147,009.90 END BAL 85,592.50 801 10000 CJO-BILLABLE-NO OVERHEADS BEG YR BL 82,454.16 CM -1,127.42 5,136.78 0.00 0.00 0.00 -6,264.20 YTD -79,869.61 18,286.49 0.00 0.00 0.00 -98,156.10 END BAL 2,584.55 TOTAL 186 80801 BEG YR BL 120,143.59 CM -44,472.80 9,354.83 0.00 1,464.46 43,636.79 -98,928.88 YTD -31,966.54 44,337.32 0.00 12,803.60 156,058.54 -245,166.00 END BAL 88,177.05 802 00000 PROPERTY DAMAGE CLAIM BEG YR BL 19,033.27 CM -75,426.86 30,065.34 0.00 14,829.64 1,460.85 -121,782.69 YTD -102,761.70 119,023.78 0.00 52,829.48 24,255.92 -298,870.88 END BAL -83,728.43 TOTAL 186 80802 BEG YR BL 19,033.27 CM -75,426.86 30,065.34 0.00 14,829.64 1,460.85 -121,782.69 YTD -102,761.70 119,023.78 0.00 52,829.48 24,255.92 -298,870.88 END BAL -83,728.43 805 00000 LEASEHOLD IMPROVEMENTS BEG YR BL 483,270.43 CM -10,282.35 0.00 0.00 0.00 0.00 -10,282.35 YTD -41,129.40 0.00 0.00 0.00 393.25 -41,522.65 END BAL 442,141.03 TOTAL 186 80805 BEG YR BL 483,270.43 CM -10,282.35 0.00 0.00 0.00 0.00 -10,282.35 YTD -41,129.40 0.00 0.00 0.00 393.25 -41,522.65 END BAL 442,141.03 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 179 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 809 00000 IBEW LOCAL UNION BEG YR BL 0.00 CM 725.82 2,933.36 0.00 0.00 0.00 -2,207.54 YTD 725.82 14,006.31 0.00 0.00 0.00 -13,280.49 END BAL 725.82 TOTAL 186 80809 BEG YR BL 0.00 CM 725.82 2,933.36 0.00 0.00 0.00 -2,207.54 YTD 725.82 14,006.31 0.00 0.00 0.00 -13,280.49 END BAL 725.82 812 00000 GLSCAPE BILLING OFFSET BEG YR BL -2,855,026.13 CM -46,366.38 0.00 0.00 0.00 1,446.67 -47,813.05 YTD -180,000.09 0.00 0.00 0.00 1,446.67 -181,446.76 END BAL -3,035,026.22 812 00001 GLSCAPE BEG YR BL 2,711,910.56 CM 21,873.06 11,643.84 0.00 0.00 1,301.88 8,927.34 YTD 123,369.27 60,891.82 0.00 0.00 2,733.34 59,744.11 END BAL 2,835,279.83 812 00002 THE MAXIMO PROJECT BEG YR BL 143,115.57 CM 24,493.32 10,827.15 0.00 0.00 5,404.23 8,261.94 YTD 56,630.82 24,487.25 0.00 0.00 11,525.71 20,617.86 END BAL 199,746.39 812 10000 ASSOCIATED CO JOB ORDERS-APC BEG YR BL 0.00 CM -0.00 0.00 0.00 619.75 0.00 -619.75 YTD -0.00 0.00 0.00 4,827.29 0.00 -4,827.29 END BAL -0.00 812 20000 ASSOC CO JOB ORDERS-GPC BEG YR BL 0.00 CM 0.00 944.82 0.00 47.68 2,182.22 -3,174.72 YTD -0.00 5,581.25 0.00 4,897.42 6,454.58 -16,933.25 END BAL -0.00 812 50000 ASSOS CO JOB ORDERS-MPC BEG YR BL 0.00 CM 0.00 0.00 0.00 896.87 74.41 -971.28 YTD 0.00 99.06 0.00 2,363.13 1,905.62 -4,367.81 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 180 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 812 70000 ASSOC CO JOB ORDERS-SCS BEG YR BL 3,000.00 CM 4,840.76 37,159.93 0.00 0.00 9,541.92 -41,861.09 YTD 1,840.76 150,906.61 0.00 0.00 28,656.35 -177,722.20 END BAL 4,840.76 812 80000 ASSOS CO JOB ORDERS-SPC BEG YR BL 0.00 CM -1,541.32 235.26 0.00 0.00 2,052.30 -3,828.88 YTD 3,153.00 3,810.84 0.00 0.00 3,695.18 -4,353.02 END BAL 3,153.00 TOTAL 186 80812 BEG YR BL 3,000.00 CM 3,299.44 60,811.00 0.00 1,564.30 22,003.63 -81,079.49 YTD 4,993.76 245,776.83 0.00 16,791.35 56,417.45 -313,991.87 END BAL 7,993.76 820 00000 ON SYSTEM STORM BEG YR BL 124,258.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -124,258.45 0.00 0.00 -1,053.14 123,379.71 -246,585.02 END BAL 0.00 TOTAL 186 80820 BEG YR BL 124,258.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -124,258.45 0.00 0.00 -1,053.14 123,379.71 -246,585.02 END BAL 0.00 821 00000 SES STORM ASSISTANCE BEG YR BL -0.00 CM -2,488.44 0.00 0.00 0.00 0.00 -2,488.44 YTD 0.00 0.00 0.00 0.00 2,488.44 -2,488.44 END BAL -0.00 TOTAL 186 80821 BEG YR BL -0.00 CM -2,488.44 0.00 0.00 0.00 0.00 -2,488.44 YTD 0.00 0.00 0.00 0.00 2,488.44 -2,488.44 END BAL -0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 181 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 822 00000 NON-SES STORM ASSISTANCE BEG YR BL 0.00 CM -3,424.22 0.00 0.00 0.00 0.00 -3,424.22 YTD 36.33 3,053.17 0.00 0.00 0.00 -3,016.84 END BAL 36.33 TOTAL 186 80822 BEG YR BL 0.00 CM -3,424.22 0.00 0.00 0.00 0.00 -3,424.22 YTD 36.33 3,053.17 0.00 0.00 0.00 -3,016.84 END BAL 36.33 891 00000 RESEARCH AND DEVELOPMENT BEG YR BL 0.00 CM -72,738.75 0.00 0.00 0.00 218,216.25 -290,955.00 YTD -72,738.75 0.00 0.00 0.00 250,275.25 -323,014.00 END BAL -72,738.75 TOTAL 188 00000 BEG YR BL 0.00 CM -72,738.75 0.00 0.00 0.00 218,216.25 -290,955.00 YTD -72,738.75 0.00 0.00 0.00 250,275.25 -323,014.00 END BAL -72,738.75 892 00000 PRELIMINARY SURVEY AND INVESTI BEG YR BL 1,218,421.08 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 1,218,421.08 892 00100 PRELIM SURVEY&INVEST-GENERATN BEG YR BL 6,707,754.98 CM 164,519.24 0.00 0.00 0.00 1,710.00 162,809.24 YTD 498,700.17 0.00 0.00 0.00 2,144.77 496,555.40 END BAL 7,206,455.15 TOTAL 183 00000 BEG YR BL 7,926,176.06 CM 164,519.24 0.00 0.00 0.00 1,710.00 162,809.24 YTD 498,700.17 0.00 0.00 0.00 2,144.77 496,555.40 END BAL 8,424,876.23 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 182 05/10/10 WALKER GENERAL LEDGER SYSTEM APRIL 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL CLEARING ACCTS (800) CLEARING ACCTS (800) BEG YR BL 8,675,881.80 CM -40,288.92 103,164.53 0.00 17,858.40 287,027.52 -448,339.37 YTD 131,601.24 426,197.41 0.00 81,371.29 615,413.33 -991,380.79 END BAL 8,807,483.04 END OF REPORT