PROGRAM: GLS758FP GULF POWER COMPANY PAGE 1 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 164,232.22 0.00 0.00 0.00 2,613.00 161,619.22 YTD 169,574.09 0.00 0.00 0.00 7,101.00 162,473.09 END BAL 15,115,191.18 121 00110 NON-UTILITY PROPERTY-ADDITIONS BEG YR BL 0.00 CM 1,863.00 0.00 0.00 0.00 0.00 1,863.00 YTD 3,601.00 0.00 0.00 0.00 0.00 3,601.00 END BAL 3,601.00 121 00130 NON-UTILITY PROPERTY-CLEARED BEG YR BL 0.00 CM -1,863.00 0.00 0.00 0.00 0.00 -1,863.00 YTD -3,601.00 0.00 0.00 0.00 0.00 -3,601.00 END BAL -3,601.00 TOTAL 121 00200 BEG YR BL 14,945,617.09 CM 164,232.22 0.00 0.00 0.00 2,613.00 161,619.22 YTD 169,574.09 0.00 0.00 0.00 7,101.00 162,473.09 END BAL 15,115,191.18 122 00101 NON-UTILITY PROPERTY RESERVE BEG YR BL -1,469,972.27 CM -30,099.52 0.00 0.00 0.00 0.00 -30,099.52 YTD -58,543.33 0.00 0.00 0.00 0.00 -58,543.33 END BAL -1,528,515.60 TOTAL 122 00000 BEG YR BL -1,469,972.27 CM -30,099.52 0.00 0.00 0.00 0.00 -30,099.52 YTD -58,543.33 0.00 0.00 0.00 0.00 -58,543.33 END BAL -1,528,515.60 123 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 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 233.38 0.00 0.00 0.00 0.00 233.38 YTD 22.15 0.00 0.00 0.00 0.00 22.15 END BAL 17,617.90 123 00150 INVST ASSOC-DEF STK TRST BEG YR BL 835,619.69 CM 23,100.00 0.00 0.00 0.00 14,308.40 8,791.60 YTD 34,408.40 0.00 0.00 0.00 14,308.40 20,100.00 END BAL 870,028.09 123 00151 INVST ASSOC-DEF STK TRST EARN BEG YR BL 151,432.24 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 64,405.01 0.00 0.00 0.00 0.00 64,405.01 END BAL 215,837.25 123 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 4,077.04 0.00 0.00 0.00 0.00 4,077.04 YTD 386.92 0.00 0.00 0.00 0.00 386.92 END BAL 416,838.62 TOTAL 123 00000 BEG YR BL 2,447,761.56 CM 27,410.42 0.00 0.00 0.00 14,308.40 13,102.02 YTD 99,222.48 0.00 0.00 0.00 14,308.40 84,914.08 END BAL 2,546,984.04 128 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 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -85,833.00 0.00 0.00 0.00 0.00 -85,833.00 YTD 48,820,000.00 0.00 0.00 0.00 0.00 48820000.00 END BAL 48,820,000.00 128 00922 OTH SPC FUNDS-SFAS 158-LIFE BEG YR BL 3,256,221.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 517,206.00 0.00 0.00 0.00 0.00 517,206.00 END BAL 3,773,427.00 TOTAL 128 00000 BEG YR BL 58,267,567.00 CM -85,833.00 0.00 0.00 0.00 0.00 -85,833.00 YTD 9,096,044.00 0.00 0.00 0.00 0.00 9,096,044.00 END BAL 67,363,611.00 131 10002 CASH-J P MORGAN CHASE BANK BEG YR BL 7,321.27 CM -91.40 0.00 0.00 0.00 0.00 -91.40 YTD -274.20 0.00 0.00 0.00 0.00 -274.20 END BAL 7,047.07 131 10102 CASH-REGIONS BANK-PANAMA CITY BEG YR BL 743,036.09 CM -51,770.28 0.00 0.00 0.00 0.00 -51,770.28 YTD 139,616.29 0.00 0.00 0.00 0.00 139,616.29 END BAL 882,652.38 131 10248 CASH-WHITNEY NATIONAL BANK BEG YR BL 6,066.71 CM 1,024.05 0.00 0.00 0.00 0.00 1,024.05 YTD 2,132.84 0.00 0.00 0.00 0.00 2,132.84 END BAL 8,199.55 131 10322 CASH-WACHOVIA BANK-CRESTVIEW BEG YR BL 227.41 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 4 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -82.85 0.00 0.00 0.00 0.00 -82.85 YTD -166.60 0.00 0.00 0.00 0.00 -166.60 END BAL 60.81 131 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 -656.58 0.00 0.00 0.00 0.00 -656.58 YTD -365.67 0.00 0.00 0.00 0.00 -365.67 END BAL 9,363.49 131 10531 CASH-COASTAL BANK & TRUST BEG YR BL 14,278.54 CM 2,229.81 0.00 0.00 0.00 0.00 2,229.81 YTD 4,456.35 0.00 0.00 0.00 0.00 4,456.35 END BAL 18,734.89 131 10566 CASH-FIRST CITY BANK OF FWB BEG YR BL 308,645.67 CM 40,654.71 0.00 0.00 0.00 0.00 40,654.71 YTD 52,278.75 0.00 0.00 0.00 0.00 52,278.75 END BAL 360,924.42 131 10613 CASH-FRST NATL BANK-CRESTVIEW BEG YR BL 137,503.72 CM -1,116.50 0.00 0.00 0.00 0.00 -1,116.50 YTD 3,372.24 0.00 0.00 0.00 0.00 3,372.24 END BAL 140,875.96 131 10681 CASH-HANCOCK BANK-GULFPORT BEG YR BL 511,338.50 CM 647.91 0.00 0.00 0.00 0.00 647.91 YTD 1,295.00 0.00 0.00 0.00 0.00 1,295.00 END BAL 512,633.50 131 10777 CASH-ESCAMBIA CTY BK-FLOMATON BEG YR BL 27,602.46 CM 64.40 0.00 0.00 0.00 0.00 64.40 YTD 1,083.07 0.00 0.00 0.00 0.00 1,083.07 END BAL 28,685.53 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 5 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 0.00 0.00 0.00 0.00 -91539571.47 91539571.47 YTD 0.00 0.00 0.00 0.00 -175557629.1 175557629.06 END BAL 0.00 131 10803 CASH-BANK OF AMERICA-EFT BEG YR BL 23,905.82 CM -2,554.29 0.00 0.00 0.00 0.00 -2,554.29 YTD 9,998.66 0.00 0.00 0.00 0.00 9,998.66 END BAL 33,904.48 131 10804 CASH-BANK OF AMERICA-DEFUNIAK BEG YR BL 46,410.74 CM 119.10 0.00 0.00 0.00 0.00 119.10 YTD 7,858.41 0.00 0.00 0.00 0.00 7,858.41 END BAL 54,269.15 131 10805 CASH-BANK OF AMERICA-NICEVILLE BEG YR BL 88,936.76 CM 520.94 0.00 0.00 0.00 0.00 520.94 YTD 26,291.22 0.00 0.00 0.00 0.00 26,291.22 END BAL 115,227.98 131 10966 CASH-PEOPLES BANK-GRACEVILLE BEG YR BL 22,192.40 CM 331.72 0.00 0.00 0.00 0.00 331.72 YTD -591.19 0.00 0.00 0.00 0.00 -591.19 END BAL 21,601.21 131 11000 CASH-WACHOVIA BANK-CHIPLEY BEG YR BL 146,511.24 CM 12,485.96 0.00 0.00 0.00 0.00 12,485.96 YTD -2,183.81 0.00 0.00 0.00 0.00 -2,183.81 END BAL 144,327.43 131 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 -19,013.36 0.00 0.00 0.00 0.00 -19,013.36 YTD 25,869.08 0.00 0.00 0.00 0.00 25,869.08 END BAL 254,941.53 TOTAL 131 00100 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 6 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -17,206.66 0.00 0.00 0.00 -91539571.47 91522364.81 YTD 250,670.44 0.00 0.00 0.00 -175557629.1 175808299.50 END BAL 2,605,385.89 134 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 -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28 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 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -2,340,395.28 0.00 0.00 0.00 0.00 -2340395.28 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 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -11,113,612.97 0.00 0.00 0.00 0.00 -11113612.97 YTD 17,516,703.40 0.00 0.00 0.00 0.00 17516703.40 END BAL 81,415,117.99 142 00114 CUST AR-CUST DEP BILLED BEG YR BL 0.00 CM -105,671.69 0.00 0.00 0.00 0.00 -105,671.69 YTD 2,044,152.36 0.00 0.00 0.00 0.00 2,044,152.36 END BAL 2,044,152.36 142 00115 MISC A/R BEG YR BL 74,319.67 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 9 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 105,671.69 0.00 0.00 0.00 0.00 105,671.69 YTD -2,044,152.36 0.00 0.00 0.00 0.00 -2044152.36 END BAL -2,044,152.36 142 00129 CUST AR-REFUND-OFC BEG YR BL 0.00 CM 434.70 0.00 0.00 0.00 2,985.33 -2,550.63 YTD -1,434.56 0.00 0.00 0.00 2,985.33 -4,419.89 END BAL -1,434.56 142 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 -11,113,178.27 0.00 0.00 0.00 2,985.33 -11116163.60 YTD 17,482,796.05 0.00 0.00 0.00 3,651.77 17479144.28 END BAL 81,413,683.43 142 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 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 0.00 541,916.25 -541,916.25 YTD 0.00 0.00 0.00 0.00 541,916.25 -541,916.25 END BAL 0.00 142 00136 CUST AR-RETURNED ITEMS BEG YR BL 0.00 CM 16,176.95 0.00 0.00 0.00 283,911.54 -267,734.59 YTD -120,673.04 0.00 0.00 0.00 283,911.54 -404,584.58 END BAL -120,673.04 142 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 16,176.95 0.00 0.00 0.00 825,827.79 -809,650.84 YTD -50,983.60 0.00 0.00 0.00 1,605,815.93 -1656799.53 END BAL -120,673.04 142 00160 CUST AR-ELEC MISC BEG YR BL 0.00 CM -8,808.24 0.00 0.00 0.00 0.00 -8,808.24 YTD 68,444.56 0.00 0.00 0.00 0.00 68,444.56 END BAL 68,444.56 142 00190 CUST AR-COLLECTIONS IN TRANSIT BEG YR BL 0.00 CM 7,025,304.60 0.00 0.00 0.00 0.00 7,025,304.60 YTD 7,025,304.60 0.00 0.00 0.00 0.00 7,025,304.60 END BAL 7,025,304.60 TOTAL 142 01400 BEG YR BL 0.00 CM 7,016,496.36 0.00 0.00 0.00 0.00 7,016,496.36 YTD 7,093,749.16 0.00 0.00 0.00 0.00 7,093,749.16 END BAL 7,093,749.16 142 00260 CUST AR-PREM SRG PRTCT BEG YR BL 0.00 CM -3,247.77 0.00 0.00 0.00 0.00 -3,247.77 YTD 59,399.14 0.00 0.00 0.00 0.00 59,399.14 END BAL 59,399.14 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 11 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 138.97 0.00 0.00 0.00 0.00 138.97 YTD 5,528.57 0.00 0.00 0.00 0.00 5,528.57 END BAL 5,528.57 142 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 -3,108.80 0.00 0.00 0.00 0.00 -3,108.80 YTD 2,008.53 0.00 0.00 0.00 0.00 2,008.53 END BAL 64,927.71 142 00302 CUST AR-FIN-SCES BEG YR BL 1,298,072.25 CM -48,175.00 0.00 0.00 0.00 0.00 -48,175.00 YTD -48,175.00 0.00 0.00 0.00 0.00 -48,175.00 END BAL 1,249,897.25 142 00303 CUST AR-SCES FIN-CONTRA BEG YR BL -1,298,072.25 CM 24,067.50 0.00 0.00 0.00 0.00 24,067.50 YTD 24,067.50 0.00 0.00 0.00 0.00 24,067.50 END BAL -1,274,004.75 142 00304 CUST AR-OUTAGE ALERT-SCES BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 3.50 0.00 0.00 0.00 0.00 3.50 END BAL 3.50 142 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 7.00 0.00 0.00 0.00 0.00 7.00 END BAL -3.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 12 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 142 03000 BEG YR BL -10.50 CM -24,107.50 0.00 0.00 0.00 0.00 -24,107.50 YTD -24,097.00 0.00 0.00 0.00 0.00 -24,097.00 END BAL -24,107.50 143 00024 OTHER AR-IBEW UNION BILLING BEG YR BL 32,703.19 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -32,703.19 0.00 0.00 0.00 0.00 -32,703.19 END BAL 0.00 143 00823 OTH AR-EMPL SFTY SHOES BEG YR BL 0.00 CM -832.04 0.00 0.00 0.00 0.00 -832.04 YTD 2,013.00 0.00 0.00 0.00 0.00 2,013.00 END BAL 2,013.00 143 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 -832.04 0.00 0.00 0.00 0.00 -832.04 YTD -30,690.19 0.00 0.00 0.00 0.00 -30,690.19 END BAL 70,281.00 143 00120 OTH AR-ENRG SVC FIN BEG YR BL 0.00 CM 82,483.65 0.00 0.00 0.00 0.00 82,483.65 YTD 237,972.65 0.00 0.00 0.00 0.00 237,972.65 END BAL 237,972.65 143 00130 OTH AR-NONREG-NESB BEG YR BL 0.00 CM -6,104.02 0.00 0.00 0.00 0.00 -6,104.02 YTD 36,645.58 0.00 0.00 0.00 0.00 36,645.58 END BAL 36,645.58 143 90000 MISC REC NESB BEG YR BL 86,259.67 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 13 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 CM 41,286.25 0.00 0.00 0.00 0.00 41,286.25 YTD 22,768.63 0.00 0.00 0.00 0.00 22,768.63 END BAL 431,125.48 143 90013 PONCE DE LEON FRAN FEE REFUND BEG YR BL 23,280.79 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 23,280.79 143 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 359.49 0.00 0.00 0.00 0.00 359.49 YTD 388.06 0.00 0.00 0.00 0.00 388.06 END BAL 442.64 143 99200 AIR PRODUCTS BEG YR BL -98,104.56 CM 17,193.97 0.00 0.00 0.00 0.00 17,193.97 YTD 46,298.88 0.00 0.00 0.00 0.00 46,298.88 END BAL -51,805.68 143 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 -510.43 0.00 0.00 0.00 0.00 -510.43 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 14 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 99501 COMCAST CABLEVISION OF PANAMA CITY, INC. BEG YR BL 9,888,489.49 CM 82,558.39 0.00 0.00 0.00 0.00 82,558.39 YTD 634,500.97 0.00 0.00 0.00 0.00 634,500.97 END BAL 10,522,990.46 143 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 54,917.34 0.00 0.00 0.00 0.00 54,917.34 END BAL 3,740,430.53 143 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 2,138,070.46 0.00 0.00 0.00 0.00 2,138,070.46 END BAL 43,496,958.89 143 99505 LEVEL 3 COMMUNICATIONS BEG YR BL 0.00 CM -20,868.40 0.00 0.00 0.00 0.00 -20,868.40 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 143 99506 KNOLOGY OF PANAMA CITY, INC. BEG YR BL 10,105,278.42 CM -33,571.39 0.00 0.00 0.00 0.00 -33,571.39 YTD 447,702.74 0.00 0.00 0.00 0.00 447,702.74 END BAL 10,552,981.16 143 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 534,268.42 0.00 0.00 0.00 0.00 534,268.42 END BAL 10,002,819.90 143 99509 SPRINGFIELD CABLE VISION, INC. BEG YR BL 1,194,964.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 15 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 10,116.89 0.00 0.00 0.00 0.00 10,116.89 YTD 65,279.48 0.00 0.00 0.00 0.00 65,279.48 END BAL 1,260,243.61 143 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 397,736.10 0.00 0.00 0.00 0.00 397,736.10 END BAL 4,539,578.82 143 99511 BRIGHT HOUSE NETWORK, LLC BEG YR BL 4,287,707.95 CM 32,074.38 0.00 0.00 0.00 0.00 32,074.38 YTD 64,148.76 0.00 0.00 0.00 0.00 64,148.76 END BAL 4,351,856.71 143 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 1,290.47 0.00 0.00 0.00 0.00 1,290.47 YTD 25,850.54 0.00 0.00 0.00 0.00 25,850.54 END BAL 581,841.49 143 99518 CENTURYTEL BEG YR BL 0.00 CM -223.30 0.00 0.00 0.00 0.00 -223.30 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 143 99519 CAMPBELLTON CABLE TV BEG YR BL 7,697.26 CM 66.42 0.00 0.00 0.00 0.00 66.42 YTD 132.84 0.00 0.00 0.00 0.00 132.84 END BAL 7,830.10 143 99520 SOUTHERN LIGHT CABLE, LLC BEG YR BL 5,150.00 CM -75,698.70 0.00 0.00 0.00 0.00 -75,698.70 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 16 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -127.07 0.00 0.00 0.00 0.00 -127.07 YTD -13.70 0.00 0.00 0.00 0.00 -13.70 END BAL -0.00 143 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 0.00 143 99926 OTH AR-NSA PANAMA CITY CNIC BEG YR BL 568,975.54 CM 3,751.10 0.00 0.00 0.00 0.00 3,751.10 YTD 69,056.27 0.00 0.00 0.00 0.00 69,056.27 END BAL 638,031.81 143 99927 OTH AR-NSA PANAMA CITY NSWC BEG YR BL 884,829.52 CM 6,109.39 0.00 0.00 0.00 0.00 6,109.39 YTD 40,542.90 0.00 0.00 0.00 0.00 40,542.90 END BAL 925,372.42 143 99953 OTHER AR-VERIZON BEG YR BL 0.00 CM 54,892.12 0.00 0.00 0.00 0.00 54,892.12 YTD 54,892.12 0.00 0.00 0.00 0.00 54,892.12 END BAL 54,892.12 143 99976 WALTON COUNTY ADMINISTRATION BEG YR BL 0.00 CM -200.00 0.00 0.00 0.00 0.00 -200.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 143 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 49,604.00 0.00 0.00 0.00 0.00 49,604.00 END BAL 49,604.00 143 99992 EST BILL-STH BL BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 17 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 54,972.00 0.00 0.00 0.00 0.00 54,972.00 YTD 109,944.00 0.00 0.00 0.00 0.00 109,944.00 END BAL 109,944.00 143 99999 OTH AR-WIRED NW FLORIDA GRANT BEG YR BL 142,170.25 CM 30,050.61 0.00 0.00 0.00 0.00 30,050.61 YTD 29,870.62 0.00 0.00 0.00 0.00 29,870.62 END BAL 172,040.87 TOTAL 143 00900 BEG YR BL 89,237,257.02 CM 784,621.41 0.00 0.00 0.00 0.00 784,621.41 YTD 3,665,226.41 0.00 0.00 0.00 0.00 3,665,226.41 END BAL 92,902,483.43 143 60000 PAYRL ENE LOANS BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -1,546.40 0.00 0.00 0.00 0.00 -1,546.40 END BAL 56,849.10 TOTAL 143 00600 BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -1,546.40 0.00 0.00 0.00 0.00 -1,546.40 END BAL 56,849.10 144 00001 ACCUM PROV UNCOLL-ELECTRIC BEG YR BL 0.00 CM 248,953.19 0.00 0.00 0.00 0.00 248,953.19 YTD -2,356,998.04 0.00 0.00 0.00 0.00 -2356998.04 END BAL -2,356,998.04 144 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 248,953.19 0.00 0.00 0.00 0.00 248,953.19 YTD -444,184.05 0.00 0.00 0.00 0.00 -444,184.05 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 18 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -2,356,998.04 146 00100 AR ASSOC-APC BEG YR BL 8,364.78 CM -5,199.89 0.00 0.00 0.00 0.00 -5,199.89 YTD -4,481.60 0.00 0.00 0.00 0.00 -4,481.60 END BAL 3,883.18 146 00300 AR ASSOC-GPC BEG YR BL 145,493.56 CM -13,907.68 0.00 0.00 0.00 0.00 -13,907.68 YTD -138,750.02 0.00 0.00 0.00 0.00 -138,750.02 END BAL 6,743.54 146 00325 AR ASSOC-CAP-GPC-SCHERER BEG YR BL 457,179.90 CM -142,747.15 0.00 0.00 0.00 0.00 -142,747.15 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 1,748.66 0.00 0.00 0.00 0.00 1,748.66 YTD -2,930.47 0.00 0.00 0.00 0.00 -2,930.47 END BAL 2,549.20 146 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 -1,480,912.64 0.00 0.00 0.00 -2315461.42 834,548.78 YTD 505,095.23 0.00 0.00 0.00 -2315461.42 2,820,556.65 END BAL 1,058,060.05 146 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 19 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 146 00711 AR ASSOC-POOL BILL-SCS BEG YR BL 0.00 CM -3,449,692.78 0.00 0.00 0.00 0.00 -3449692.78 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 146 00721 AR ASSOC-UPS ADMIN COST-SCS BEG YR BL 9,882.00 CM -1,596.00 0.00 0.00 0.00 0.00 -1,596.00 YTD -1,491.00 0.00 0.00 0.00 0.00 -1,491.00 END BAL 8,391.00 146 00723 AR ASSOC-TRNS-SCS BEG YR BL 304,495.71 CM -56,587.04 0.00 0.00 0.00 0.00 -56,587.04 YTD -4,800.54 0.00 0.00 0.00 0.00 -4,800.54 END BAL 299,695.17 146 00724 AR ASSOC-SE ELEC PWR ASSOC-SCS BEG YR BL 66,095.72 CM 88.24 0.00 0.00 0.00 0.00 88.24 YTD 2,689.39 0.00 0.00 0.00 0.00 2,689.39 END BAL 68,785.11 146 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 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,091.51 0.00 0.00 0.00 0.00 6,091.51 END BAL 6,091.51 146 00742 AR ASSOC-SCS MANUAL BILLING BEG YR BL 0.00 CM 173,866.94 0.00 0.00 0.00 0.00 173,866.94 YTD 389,041.41 0.00 0.00 0.00 0.00 389,041.41 END BAL 389,041.41 146 00765 AR ASSOC-INS PREMIUM-SCS BEG YR BL 0.00 CM 18,363.60 0.00 0.00 0.00 0.00 18,363.60 YTD 25,728.91 0.00 0.00 0.00 0.00 25,728.91 END BAL 25,728.91 146 00800 SCS BEG YR BL 111,079.03 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 20 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 2,086.76 0.00 0.00 0.00 0.00 2,086.76 YTD -7,794.56 0.00 0.00 0.00 0.00 -7,794.56 END BAL 4,804.41 146 01110 AR ASSOC-SOCOM-CONTRA BEG YR BL 0.00 CM -119.43 0.00 0.00 0.00 0.00 -119.43 YTD -119.43 0.00 0.00 0.00 0.00 -119.43 END BAL -119.43 146 01192 AR ASSOC-OCCUPANCY-SOCOM BEG YR BL 0.00 CM 119.43 0.00 0.00 0.00 0.00 119.43 YTD 238.86 0.00 0.00 0.00 0.00 238.86 END BAL 238.86 TOTAL 146 00000 BEG YR BL 7,502,806.97 CM -4,954,488.98 0.00 0.00 0.00 -2315461.42 -2639027.56 YTD -5,628,914.05 0.00 0.00 0.00 -2315461.42 -3313452.63 END BAL 1,873,892.92 146 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 3,457,514.98 0.00 0.00 0.00 4,179,207.83 -721,692.85 YTD -11,855,032.66 0.00 0.00 0.00 4,808,691.81 -16663724.47 END BAL 77,073,052.44 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 21 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 151 01000 BEG YR BL 88,928,085.10 CM 3,457,514.98 0.00 0.00 0.00 4,179,207.83 -721,692.85 YTD -11,855,032.66 0.00 0.00 0.00 4,808,691.81 -16663724.47 END BAL 77,073,052.44 151 00320 FUEL INV-#2 OIL (FUEL/DIESEL) BEG YR BL 3,394,693.44 CM 341,212.07 0.00 0.00 0.00 212,317.83 128,894.24 YTD 13,305.01 0.00 0.00 0.00 327,390.20 -314,085.19 END BAL 3,407,998.45 TOTAL 151 03200 BEG YR BL 3,394,693.44 CM 341,212.07 0.00 0.00 0.00 212,317.83 128,894.24 YTD 13,305.01 0.00 0.00 0.00 327,390.20 -314,085.19 END BAL 3,407,998.45 151 00500 FUEL INVENTORY COAL IN-TRANSIT BEG YR BL 66,549,066.75 CM -16,275,253.63 0.00 0.00 0.00 23992169.13 -40267422.76 YTD -17,390,811.04 0.00 0.00 0.00 34847443.26 -52238254.30 END BAL 49,158,255.71 TOTAL 151 00150 BEG YR BL 66,549,066.75 CM -16,275,253.63 0.00 0.00 0.00 23992169.13 -40267422.76 YTD -17,390,811.04 0.00 0.00 0.00 34847443.26 -52238254.30 END BAL 49,158,255.71 151 00600 FUEL INVENTORY GAS BEG YR BL 4,884,665.94 CM 128,508.04 0.00 0.00 0.00 2,932,223.20 -2803715.16 YTD 783,444.11 0.00 0.00 0.00 17370648.66 -16587204.55 END BAL 5,668,110.05 TOTAL 151 03400 BEG YR BL 4,884,665.94 CM 128,508.04 0.00 0.00 0.00 2,932,223.20 -2803715.16 YTD 783,444.11 0.00 0.00 0.00 17370648.66 -16587204.55 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 22 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 5,668,110.05 154 00001 MATERIAL & SUPP BEG YR BL 32,188,464.28 CM -0.00 0.00 0.00 -420,434.01 2,117,285.06 -1696851.05 YTD -32,188,464.28 0.00 0.00 -2068819.66 3,388,846.69 -33508491.31 END BAL -0.00 154 00002 AEM METERS/COMP BEG YR BL 1,611,710.27 CM -0.00 0.00 0.00 -66,233.14 0.00 66,233.14 YTD -1,611,710.27 0.00 0.00 -67,997.89 0.00 -1543712.38 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 570,835.65 0.00 0.00 0.00 0.00 570,835.65 YTD 19,903,266.70 0.00 0.00 0.00 0.00 19903266.70 END BAL 19,903,266.70 154 00204 PLT MAT&OPER SUPP-SCHERER BEG YR BL 0.00 CM -36,387.24 0.00 0.00 0.00 0.00 -36,387.24 YTD 2,034,066.15 0.00 0.00 0.00 0.00 2,034,066.15 END BAL 2,034,066.15 154 00205 PLT MAT&OPER SUPP-DANIEL BEG YR BL 0.00 CM 6,427.35 0.00 0.00 0.00 0.00 6,427.35 YTD 2,450,968.41 0.00 0.00 0.00 0.00 2,450,968.41 END BAL 2,450,968.41 154 00500 PLT MAT&OPER SUPP-TRNS&DSTR BEG YR BL 0.00 CM 879,388.25 0.00 0.00 0.00 0.00 879,388.25 YTD 15,219,317.36 0.00 0.00 0.00 0.00 15219317.36 END BAL 15,219,317.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 23 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 154 00000 BEG YR BL 38,307,192.54 CM 1,420,264.01 0.00 0.00 -486,667.15 2,117,285.06 -210,353.90 YTD 1,300,426.08 0.00 0.00 -2136817.55 3,388,846.69 48,396.94 END BAL 39,607,618.62 158 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 -169,772.59 0.00 0.00 0.00 0.00 -169,772.59 YTD 11,550,604.70 0.00 0.00 0.00 0.00 11550604.70 END BAL 11,550,604.70 158 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 -4,164,391.92 0.00 0.00 0.00 0.00 -4164391.92 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 4,687,031.50 0.00 0.00 0.00 837,500.00 3,849,531.50 YTD 5,182,031.50 0.00 0.00 0.00 1,332,500.00 3,849,531.50 END BAL 5,251,781.50 TOTAL 158 00000 BEG YR BL 19,164,436.56 CM 352,866.99 0.00 0.00 0.00 837,500.00 -484,633.01 YTD -2,147,555.54 0.00 0.00 0.00 1,332,500.00 -3480055.54 END BAL 17,016,881.02 165 00020 INS-EXC PUB LIA BEG YR BL 247,493.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 24 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 -61,873.33 0.00 0.00 0.00 0.00 -61,873.33 YTD 123,746.70 0.00 0.00 0.00 0.00 123,746.70 END BAL 123,746.70 165 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 -621,922.34 0.00 0.00 0.00 0.00 -621,922.34 END BAL 2,487,689.45 165 00090 EXCESS WORKER'S COMP BEG YR BL 36,345.19 CM -9,086.31 0.00 0.00 0.00 0.00 -9,086.31 YTD -18,172.62 0.00 0.00 0.00 0.00 -18,172.62 END BAL 18,172.57 165 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 46,168.08 0.00 0.00 0.00 0.00 46,168.08 END BAL 46,168.08 165 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 -391,154.43 0.00 0.00 0.00 0.00 -391,154.43 YTD -782,308.86 0.00 0.00 0.00 0.00 -782,308.86 END BAL 2,675,776.80 165 00714 PPY-INTEREST-ST DBT BEG YR BL 0.00 CM 278.50 0.00 0.00 0.00 0.00 278.50 YTD 2,198.28 0.00 0.00 0.00 0.00 2,198.28 END BAL 2,198.28 165 00715 PPY-AGENCY EXP BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 25 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 16,480.75 0.00 0.00 0.00 -295,196.72 311,677.47 YTD 33,449.01 0.00 0.00 0.00 -295,196.72 328,645.73 END BAL 33,449.01 165 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 0.00 165 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 -3,383.80 0.00 3,383.80 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 0.00 0.00 0.00 0.00 0.00 0.00 YTD 41,066.67 0.00 0.00 0.00 44,800.00 -3,733.33 END BAL 41,066.67 165 00990 PPY-EDISON ELEC INST BEG YR BL 0.00 CM -21,691.00 0.00 0.00 0.00 260,238.00 -281,929.00 YTD 216,860.00 0.00 0.00 0.00 260,238.00 -43,378.00 END BAL 216,860.00 165 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 23,880,222.52 0.00 0.00 0.00 0.00 23880222.52 END BAL 23,880,222.52 TOTAL 165 00900 BEG YR BL 24,096,940.36 CM -4,931.75 0.00 0.00 -3,383.80 -34,958.72 33,410.77 YTD 226,835.32 0.00 0.00 -3,383.80 -210,981.04 441,200.16 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 26 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 24,323,775.68 171 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 307,677.00 TOTAL 171 00000 BEG YR BL 307,677.00 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 307,677.00 173 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 -1,043,330.35 0.00 0.00 0.00 0.00 -1043330.35 YTD 56,489,881.83 0.00 0.00 0.00 0.00 56489881.83 END BAL 56,489,881.83 173 00021 ACCR UTIL REV-UNBILL-FLAT BILL BEG YR BL 0.00 CM -29,579.09 0.00 0.00 0.00 0.00 -29,579.09 YTD 3,237.35 0.00 0.00 0.00 0.00 3,237.35 END BAL 3,237.35 173 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 -1,072,909.44 0.00 0.00 0.00 0.00 -1072909.44 YTD -3,920,882.93 0.00 0.00 0.00 0.00 -3920882.93 END BAL 56,493,119.18 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 27 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 174 00034 MISC CUR&ACCR ASSET-PYRL SUSP BEG YR BL 0.00 CM -498.28 526.97 0.00 0.00 0.00 -1,025.25 YTD -498.28 526.97 0.00 0.00 0.00 -1,025.25 END BAL -498.28 174 00041 MC&AA-ESTARS SUSPENSE BEG YR BL 0.00 CM -0.00 5,547.25 0.00 0.00 0.00 -5,547.25 YTD -0.00 7,375.57 0.00 0.00 0.00 -7,375.57 END BAL -0.00 TOTAL 174 00000 BEG YR BL 0.00 CM -498.28 6,074.22 0.00 0.00 0.00 -6,572.50 YTD -498.28 7,902.54 0.00 0.00 0.00 -8,400.82 END BAL -498.28 174 00801 SUSPENSE-LABOR BEG YR BL 0.00 CM -0.00 55.51 0.00 0.00 0.00 -55.51 YTD 0.00 -1,234.08 0.00 0.00 0.00 1,234.08 END BAL 0.00 TOTAL 174 00800 BEG YR BL 0.00 CM -0.00 55.51 0.00 0.00 0.00 -55.51 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 -5,460.59 0.00 0.00 0.00 0.00 -5,460.59 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 TOTAL 175 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 28 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 11,811.76 CM -5,460.59 0.00 0.00 0.00 0.00 -5,460.59 YTD -11,811.76 0.00 0.00 0.00 0.00 -11,811.76 END BAL 0.00 176 00100 PRIMARY CURRENT UNREALIZED GAIN ON FORWARD CONTACT BEG YR BL 142,624.17 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 -195,309.00 0.00 0.00 0.00 0.00 -195,309.00 YTD -1,501,869.00 0.00 0.00 0.00 0.00 -1501869.00 END BAL 712,273.00 176 02110 DERIV ASSET REG-ST-CMDTY-GAS BEG YR BL 0.00 CM -46,012.38 0.00 0.00 0.00 0.00 -46,012.38 YTD 3,649.67 0.00 0.00 0.00 0.00 3,649.67 END BAL 3,649.67 176 02130 DERIV ASSET REG-ST-CMDTY-ELEC BEG YR BL 0.00 CM 21,746.98 0.00 0.00 0.00 0.00 21,746.98 YTD 21,746.98 0.00 0.00 0.00 0.00 21,746.98 END BAL 21,746.98 176 06110 DERIV ASSET REG-LT-CMDTY-GAS BEG YR BL 0.00 CM -10,852.02 0.00 0.00 0.00 0.00 -10,852.02 YTD 9,260.73 0.00 0.00 0.00 0.00 9,260.73 END BAL 9,260.73 TOTAL 176 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 29 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 3,124,496.19 CM -230,426.42 0.00 0.00 0.00 0.00 -230,426.42 YTD -2,377,565.81 0.00 0.00 0.00 0.00 -2377565.81 END BAL 746,930.38 181 00450 ECSAMBIA COUNTY PCB 5.625% BEG YR BL 803,325.83 CM -5,355.51 0.00 0.00 0.00 0.00 -5,355.51 YTD -10,711.02 0.00 0.00 0.00 0.00 -10,711.02 END BAL 792,614.81 181 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 -298.98 0.00 0.00 0.00 0.00 -298.98 END BAL 22,123.69 181 00453 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL 1,617,148.61 CM -3,937.68 0.00 0.00 0.00 933.25 -4,870.93 YTD -8,808.61 0.00 0.00 0.00 933.25 -9,741.86 END BAL 1,608,340.00 181 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 -5,672.48 0.00 0.00 0.00 0.00 -5,672.48 END BAL 629,644.77 181 00458 UNAM DBT-PCB-$65M-4/2039 BEG YR BL 623,206.52 CM -1,775.52 0.00 0.00 0.00 0.00 -1,775.52 YTD -3,551.04 0.00 0.00 0.00 0.00 -3,551.04 END BAL 619,655.48 181 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 -3,496.88 0.00 0.00 0.00 0.00 -3,496.88 END BAL 610,207.30 181 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 00721 $60MM 10 YEAR 4.35% SR NOTE SERIES G DUE 7/15/13 N BEG YR BL 89,371.24 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 30 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -2,127.89 0.00 0.00 0.00 0.00 -2,127.89 YTD -4,255.78 0.00 0.00 0.00 0.00 -4,255.78 END BAL 85,115.46 181 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 -6,834.08 0.00 0.00 0.00 0.00 -6,834.08 END BAL 960,696.42 181 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 -4,959.78 0.00 0.00 0.00 0.00 -4,959.78 END BAL 701,842.76 181 00749 SENIOR NOTE, SERIES F INSURED 5.60% DUE 4/1/2033 BEG YR BL 997,872.49 CM -4,735.38 0.00 0.00 0.00 0.00 -4,735.38 YTD -8,311.98 0.00 0.00 0.00 0.00 -8,311.98 END BAL 989,560.51 181 00751 $32.55MM ESCAMBIA CNTY AUCTION RATE PCB BEG YR BL 504,300.68 CM -3,132.30 0.00 0.00 0.00 0.00 -3,132.30 YTD -6,264.60 0.00 0.00 0.00 0.00 -6,264.60 END BAL 498,036.08 181 00752 $29.075 MFBC MONROE CNTY AUCTION RATE PCB BEG YR BL 1,197,455.36 CM -6,203.84 0.00 0.00 0.00 0.00 -6,203.84 YTD -12,407.68 0.00 0.00 0.00 0.00 -12,407.68 END BAL 1,185,047.68 181 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 -587.10 0.00 0.00 0.00 0.00 -587.10 END BAL 120,059.68 181 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 -3,041.24 0.00 0.00 0.00 0.00 -3,041.24 END BAL 83,633.61 181 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 -3,970.66 0.00 0.00 0.00 0.00 -3,970.66 END BAL 607,567.02 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 31 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 181 00758 $110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30% BEG YR BL 170,296.70 CM -2,051.77 0.00 0.00 0.00 0.00 -2,051.77 YTD -4,103.54 0.00 0.00 0.00 0.00 -4,103.54 END BAL 166,193.16 181 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 -3,445.08 0.00 0.00 0.00 0.00 -3,445.08 END BAL 151,583.94 181 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 -6,159.04 0.00 0.00 0.00 0.00 -6,159.04 END BAL 40,033.64 181 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 -92,839.20 0.00 0.00 0.00 0.00 -92,839.20 END BAL 185,678.37 TOTAL 181 00000 BEG YR BL 10,248,255.34 CM -94,972.15 0.00 0.00 0.00 933.25 -95,905.40 YTD -189,718.77 0.00 0.00 0.00 933.25 -190,652.02 END BAL 10,058,536.57 182 00301 109RA FL-THR(P) BEG YR BL 39,018,435.49 CM -0.02 0.00 0.00 0.00 0.00 -0.02 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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 32 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 0.00 182 00680 ARO REG. ASSET GENERAL PLANT BEG YR BL 827,137.69 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 33 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 29,826.07 0.00 0.00 0.00 0.00 29,826.07 END BAL 29,826.07 182 30122 OTH REG ASSETS - NUCLEAR SITES BEG YR BL 0.00 CM 469,385.63 11,672.30 0.00 0.00 391,519.18 66,194.15 YTD 8,981,757.47 11,672.30 0.00 0.00 391,535.18 8,578,549.99 END BAL 8,981,757.47 182 30200 OTH REG ASSET-FAS 109 BEG YR BL 0.00 CM 168,301.17 0.00 0.00 0.00 0.00 168,301.17 YTD 39,355,037.82 0.00 0.00 0.00 0.00 39355037.82 END BAL 39,355,037.82 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 34 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 30501 ORA-HDG-REAL LOSS-GAS-CUR BEG YR BL 0.00 CM 406,400.00 0.00 0.00 0.00 0.00 406,400.00 YTD 1,856,050.00 0.00 0.00 0.00 0.00 1,856,050.00 END BAL 1,856,050.00 182 30502 ORA-HDG-URLEAL LOSS-GAS-CUR BEG YR BL 0.00 CM -170,194.72 0.00 0.00 0.00 0.00 -170,194.72 YTD 10,196,220.17 0.00 0.00 0.00 0.00 10196220.17 END BAL 10,196,220.17 182 30510 ORA-HDG-UNREAL LOSS-GAS-NONCUR BEG YR BL 0.00 CM 748,934.23 0.00 0.00 0.00 0.00 748,934.23 YTD 5,680,915.46 0.00 0.00 0.00 0.00 5,680,915.46 END BAL 5,680,915.46 182 30711 ORA-FUEL CLAUSE UNDER RECOV BEG YR BL 0.00 CM 2,317,413.44 0.00 0.00 0.00 0.00 2,317,413.44 YTD 8,158,637.29 0.00 0.00 0.00 0.00 8,158,637.29 END BAL 8,158,637.29 182 30820 OTH REG AST-SFAS 158-OPRB MED BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 9,634,527.00 0.00 0.00 0.00 0.00 9,634,527.00 END BAL 9,634,527.00 182 30830 OTH REG AST-SFAS 158-QUAL PENS BEG YR BL 91,802,034.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -13,013,775.00 0.00 0.00 0.00 0.00 -13013775.00 END BAL 78,788,259.00 182 30840 OTH REG AST-SFAS 158-SERP PENS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 6,405,698.00 0.00 0.00 0.00 0.00 6,405,698.00 END BAL 6,405,698.00 182 30902 OTH REG ASSET-ENVIRO RSRV BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 35 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 65,223,273.00 182 30903 OTH REG ASSET-DEF I&D BEG YR BL 0.00 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 86,531.00 182 30950 OTH RA-PLT TENASKA LEV LEASE BEG YR BL 8,141,239.88 CM 3,902,469.94 0.00 0.00 0.00 0.00 3,902,469.94 YTD 7,804,939.88 0.00 0.00 0.00 0.00 7,804,939.88 END BAL 15,946,179.76 182 35110 OTH REG ASSETS STM PROD ARO BEG YR BL 0.00 CM 32,584.06 0.00 0.00 0.00 0.00 32,584.06 YTD 5,492,651.04 0.00 0.00 0.00 0.00 5,492,651.04 END BAL 5,492,651.04 182 35140 OTH REG ASSETS OTHER PROD ARO BEG YR BL 0.00 CM 5,755.86 0.00 0.00 0.00 0.00 5,755.86 YTD 546,717.58 0.00 0.00 0.00 0.00 546,717.58 END BAL 546,717.58 182 35150 OTH REG ASSETS TRNS PLANT ARO BEG YR BL 0.00 CM 277.75 0.00 0.00 0.00 0.00 277.75 YTD 54,916.80 0.00 0.00 0.00 0.00 54,916.80 END BAL 54,916.80 182 35160 OTH REG ASSETS DIST PLANT ARO BEG YR BL 0.00 CM 1,174.16 0.00 0.00 0.00 0.00 1,174.16 YTD 221,088.55 0.00 0.00 0.00 0.00 221,088.55 END BAL 221,088.55 182 35190 OTH REG ASSETS GEN PLANT ARO BEG YR BL 0.00 CM 4,512.10 0.00 0.00 0.00 0.00 4,512.10 YTD 836,143.05 0.00 0.00 0.00 0.00 836,143.05 END BAL 836,143.05 TOTAL 182 00300 BEG YR BL 263,618,964.93 CM 7,879,659.97 11,672.30 0.00 0.00 391,519.18 7,476,468.49 YTD 1,995,464.13 22,228.98 0.00 0.00 399,593.88 1,573,641.27 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 36 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 265,614,429.06 184 00004 CLR ACCT-AR-3RD PTY PYRL BEG YR BL 0.00 CM 43,156.23 0.00 0.00 0.00 0.00 43,156.23 YTD 93,879.19 0.00 0.00 0.00 0.00 93,879.19 END BAL 93,879.19 TOTAL 184 00000 BEG YR BL 0.00 CM 43,156.23 0.00 0.00 0.00 0.00 43,156.23 YTD 93,879.19 0.00 0.00 0.00 0.00 93,879.19 END BAL 93,879.19 185 00100 TEMPORARY FACILITIES-REVENUE BEG YR BL 0.00 CM -18,370.00 0.00 0.00 0.00 0.00 -18,370.00 YTD -37,070.00 0.00 0.00 0.00 0.00 -37,070.00 END BAL -37,070.00 185 00200 TEMPORARY FACILITIES-EXPENSE BEG YR BL 0.00 CM 26,285.41 0.00 0.00 0.00 0.00 26,285.41 YTD 44,530.57 0.00 0.00 0.00 0.00 44,530.57 END BAL 44,530.57 185 00300 TEMPORARY FACILITIES-CONTRA BEG YR BL 0.00 CM -7,915.41 0.00 0.00 0.00 0.00 -7,915.41 YTD -7,460.57 0.00 0.00 0.00 0.00 -7,460.57 END BAL -7,460.57 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 -423,940.24 0.00 0.00 0.00 0.00 -423,940.24 YTD -333,617.48 0.00 0.00 0.00 0.00 -333,617.48 END BAL -90,322.76 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 37 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 186 00923 MISC DEF DR-CORAL/BAC LEV CAP BEG YR BL 3,301,064.00 CM -686,217.00 0.00 0.00 0.00 0.00 -686,217.00 YTD -1,372,434.00 0.00 0.00 0.00 0.00 -1372434.00 END BAL 1,928,630.00 186 00927 MISC DEF DR- DAHLBERG LEV CAP BEG YR BL 4,234,711.89 CM -880,301.16 0.00 0.00 0.00 0.00 -880,301.16 YTD -1,760,602.32 0.00 0.00 0.00 0.00 -1760602.32 END BAL 2,474,109.57 186 00937 SAFETY SHOES BEG YR BL 3,491.20 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -3,491.20 0.00 0.00 0.00 255.86 -3,747.06 END BAL 0.00 186 00981 PROP ACCTG ME CAPITAL ACCRUALS BEG YR BL -497,129.53 CM 232,449.72 0.00 0.00 0.00 0.00 232,449.72 YTD 586,832.10 0.00 0.00 0.00 0.00 586,832.10 END BAL 89,702.57 186 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 00992 CORPORATE ACCTG ME ACCRUALS BEG YR BL 0.00 CM -19,747.56 0.00 0.00 0.00 0.00 -19,747.56 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 186 01955 MISC DEF DR-UDR RECOV-FPU FUEL BEG YR BL 412,555.23 CM -3,367.88 0.00 0.00 0.00 0.00 -3,367.88 YTD 19,737.01 0.00 0.00 0.00 0.00 19,737.01 END BAL 432,292.24 186 03135 MISC DEF DR-ENERGY SRVCS MKT BEG YR BL 134,069.60 CM 158,570.40 0.00 0.00 0.00 0.00 158,570.40 YTD 370,753.80 0.00 0.00 0.00 0.00 370,753.80 END BAL 504,823.40 186 03158 FORM S-3 REGISTRATION BEG YR BL 56,301.82 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 38 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 56,301.82 186 03163 MISC DEF DR-DAN1 TURB-RTR-BLDS BEG YR BL 4,040,080.63 CM -2,020,040.32 0.00 0.00 0.00 0.00 -2020040.32 YTD -2,020,040.32 0.00 0.00 0.00 0.00 -2020040.32 END BAL 2,020,040.31 186 03164 MISC DEF DR-DAN2 TURB-RTR-BLDS BEG YR BL 957,779.38 CM 1,442,885.94 0.00 0.00 0.00 0.00 1,442,885.94 YTD 1,927,992.51 0.00 0.00 0.00 0.00 1,927,992.51 END BAL 2,885,771.89 TOTAL 186 00900 BEG YR BL 12,929,311.39 CM -2,199,708.10 0.00 0.00 0.00 0.00 -2199708.10 YTD -2,627,962.35 0.00 0.00 0.00 255.86 -2628218.21 END BAL 10,301,349.04 186 00800 SUSPENSE ACCT-WALKER BEG YR BL 0.00 CM -10,735.76 0.00 0.00 0.00 376.75 -11,112.51 YTD -1,749.09 1,980.09 0.00 0.00 790.80 -4,519.98 END BAL -1,749.09 186 00896 A/P MONTH END CAPITAL ACCRUALS BEG YR BL 0.00 CM -207,705.03 0.00 0.00 0.00 0.00 -207,705.03 YTD 238,747.52 0.00 0.00 0.00 0.00 238,747.52 END BAL 238,747.52 TOTAL 186 00200 BEG YR BL 0.00 CM -218,440.79 0.00 0.00 0.00 376.75 -218,817.54 YTD 236,998.43 1,980.09 0.00 0.00 790.80 234,227.54 END BAL 236,998.43 189 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 39 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -12,558.28 0.00 0.00 0.00 0.00 -12,558.28 END BAL 182,094.75 189 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 -9,195.34 0.00 0.00 0.00 0.00 -9,195.34 END BAL 64,367.38 189 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 -28,243.36 0.00 0.00 0.00 0.00 -28,243.36 END BAL 1,002,638.71 189 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 -8,541.84 0.00 0.00 0.00 0.00 -8,541.84 END BAL 175,108.26 189 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 -12,145.28 0.00 0.00 0.00 0.00 -12,145.28 END BAL 346,139.67 189 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 -6,209.44 0.00 0.00 0.00 0.00 -6,209.44 END BAL 412,926.88 189 00023 UNAM 8.75% FMB BEG YR BL 1,806,578.23 CM -12,633.41 0.00 0.00 0.00 0.00 -12,633.41 YTD -25,266.82 0.00 0.00 0.00 0.00 -25,266.82 END BAL 1,781,311.41 189 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 -10,905.94 0.00 0.00 0.00 0.00 -10,905.94 END BAL 474,408.64 189 00025 UNAM 6.75% PCB BEG YR BL 104,293.61 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 40 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -714.34 0.00 0.00 0.00 0.00 -714.34 YTD -1,428.68 0.00 0.00 0.00 0.00 -1,428.68 END BAL 102,864.93 189 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 -1,922.24 0.00 0.00 0.00 0.00 -1,922.24 END BAL 138,401.22 189 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 -2,489.44 0.00 0.00 0.00 0.00 -2,489.44 END BAL 195,421.62 189 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 -3,256.32 0.00 0.00 0.00 0.00 -3,256.32 END BAL 283,299.09 189 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 -1,466.08 0.00 0.00 0.00 0.00 -1,466.08 END BAL 127,549.52 189 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 -5,883.50 0.00 0.00 0.00 0.00 -5,883.50 END BAL 982,543.67 189 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 -21,446.94 0.00 0.00 0.00 0.00 -21,446.94 END BAL 246,639.46 189 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 -3,084.54 0.00 0.00 0.00 0.00 -3,084.54 END BAL 505,862.68 189 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 -4,218.82 0.00 0.00 0.00 0.00 -4,218.82 END BAL 335,396.04 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 41 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -1,792.56 0.00 0.00 0.00 0.00 -1,792.56 END BAL 146,989.29 189 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 -3,075.18 0.00 0.00 0.00 0.00 -3,075.18 END BAL 293,680.71 189 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 -6,785.48 0.00 0.00 0.00 0.00 -6,785.48 END BAL 1,153,531.52 189 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 -6,613.06 0.00 0.00 0.00 0.00 -6,613.06 END BAL 1,097,767.32 189 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 -20,910.12 0.00 0.00 0.00 0.00 -20,910.12 END BAL 825,949.66 189 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 -16,423.58 0.00 0.00 0.00 0.00 -16,423.58 END BAL 1,560,239.18 189 00042 UNAMORTIZED LOSS ON 7-3/8% CAPITAL TRUST III DUE 9 BEG YR BL 883,609.24 CM -2,397.20 0.00 0.00 0.00 0.00 -2,397.20 YTD -4,794.40 0.00 0.00 0.00 0.00 -4,794.40 END BAL 878,814.84 189 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 -2,552.52 0.00 0.00 0.00 0.00 -2,552.52 END BAL 500,294.04 189 00044 UNAMORTIZED LOSS ON REACQ OF $37M VAR RATE PCB ESC CNTY BEG YR BL 543,159.27 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 42 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -3,621.06 0.00 0.00 0.00 0.00 -3,621.06 YTD -7,242.12 0.00 0.00 0.00 0.00 -7,242.12 END BAL 535,917.15 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 -248,670.88 0.00 0.00 0.00 0.00 -248,670.88 END BAL 14,350,157.64 190 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 188,994.66 0.00 0.00 0.00 0.00 188,994.66 END BAL 1,499,488.45 190 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 139,071.76 0.00 0.00 0.00 0.00 139,071.76 END BAL 16,688,074.43 190 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 -7,346.91 0.00 0.00 0.00 0.00 -7,346.91 END BAL -3,369,909.21 190 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 -13,069.96 0.00 0.00 0.00 0.00 -13,069.96 END BAL 909,164.37 190 00157 ADIT-RMVL-UNPRTCT-FED OFFSET BEG YR BL -291,141.08 CM -19,759.90 0.00 0.00 0.00 0.00 -19,759.90 YTD -39,519.81 0.00 0.00 0.00 0.00 -39,519.81 END BAL -330,660.89 190 00158 ADIT-BASIS-UNPRTCT-FED FSET BEG YR BL -1,507,129.89 CM -6,900.79 0.00 0.00 0.00 0.00 -6,900.79 YTD -13,801.58 0.00 0.00 0.00 0.00 -13,801.58 END BAL -1,520,931.47 190 00237 ADIT-ELEC-FAS 109-FED-LT-EDT BEG YR BL 1,980,184.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 43 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -23,731.00 0.00 0.00 0.00 0.00 -23,731.00 YTD -23,627.50 0.00 0.00 0.00 0.00 -23,627.50 END BAL 1,956,556.50 190 00238 ADIT-ELEC-FAS 109-ST-LT-EDT BEG YR BL 329,282.00 CM -3,946.17 0.00 0.00 0.00 0.00 -3,946.17 YTD -3,928.92 0.00 0.00 0.00 0.00 -3,928.92 END BAL 325,353.08 190 00239 ADIT-ELEC-FAS 109-FED-LT-ITC BEG YR BL 4,651,204.00 CM -64,355.87 0.00 0.00 0.00 0.00 -64,355.87 YTD -131,367.45 0.00 0.00 0.00 0.00 -131,367.45 END BAL 4,519,836.55 190 00240 ADIT-ELEC-FAS 109-ST-LT-ITC BEG YR BL 773,446.00 CM -10,701.67 0.00 0.00 0.00 0.00 -10,701.67 YTD -21,844.92 0.00 0.00 0.00 0.00 -21,844.92 END BAL 751,601.08 190 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 59,995.43 190 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 10,077.97 190 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 -728,461.00 0.00 0.00 0.00 0.00 -728,461.00 YTD -1,325,892.64 0.00 0.00 0.00 0.00 -1325892.64 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 44 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 1,710,471.55 0.00 0.00 0.00 0.00 1,710,471.55 YTD 38,068,072.09 0.00 0.00 0.00 0.00 38068072.09 END BAL 38,068,072.09 190 01304 ADIT-DTA-ELEC-FED-OS-LT BEG YR BL 0.00 CM -52,892.65 0.00 0.00 0.00 0.00 -52,892.65 YTD -748,606.05 0.00 0.00 0.00 0.00 -748,606.05 END BAL -748,606.05 190 01307 ADIT-DTA-ELEC-ST-LT BEG YR BL 0.00 CM 268,788.37 0.00 0.00 0.00 0.00 268,788.37 YTD 5,960,199.45 0.00 0.00 0.00 0.00 5,960,199.45 END BAL 5,960,199.45 190 01403 ADIT-DTA-NU-FED-LT BEG YR BL 0.00 CM 2,741.25 0.00 0.00 0.00 0.00 2,741.25 YTD 18,892.49 0.00 0.00 0.00 0.00 18,892.49 END BAL 18,892.49 190 01404 ADIT-DTA-NU-FED-OS-LT BEG YR BL 0.00 CM -150.78 0.00 0.00 0.00 0.00 -150.78 YTD 5,625.71 0.00 0.00 0.00 0.00 5,625.71 END BAL 5,625.71 190 01407 ADIT-DTA-NU-ST-LT BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 45 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 430.77 0.00 0.00 0.00 0.00 430.77 YTD 2,968.98 0.00 0.00 0.00 0.00 2,968.98 END BAL 2,968.98 190 01703 ADIT-DTA-FAS 133-FED-LT BEG YR BL 0.00 CM -498,939.00 0.00 0.00 0.00 0.00 -498,939.00 YTD 1,670,791.64 0.00 0.00 0.00 0.00 1,670,791.64 END BAL 1,670,791.64 190 01707 ADIT-DTA-FAS 133-ST-LT BEG YR BL 0.00 CM -82,968.00 0.00 0.00 0.00 0.00 -82,968.00 YTD 277,814.68 0.00 0.00 0.00 0.00 277,814.68 END BAL 277,814.68 190 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 728,461.00 0.00 0.00 0.00 0.00 728,461.00 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 1,371,910.88 0.00 0.00 0.00 0.00 1,371,910.88 YTD 5,433,295.72 0.00 0.00 0.00 0.00 5,433,295.72 END BAL 66,754,537.45 201 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 46 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 -100,000,000.00 211 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -517,543,369.97 211 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 47 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 211 00109 MISC PIC-STK OPT-GNRL BEG YR BL 0.00 CM -574,804.34 0.00 0.00 0.00 0.00 -574,804.34 YTD -8,827,661.72 0.00 0.00 0.00 0.00 -8827661.72 END BAL -8,827,661.72 211 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 -40,851.18 0.00 0.00 0.00 0.00 -40,851.18 YTD -8,924,059.02 0.00 0.00 0.00 0.00 -8924059.02 END BAL -8,924,059.02 TOTAL 211 00000 BEG YR BL -534,577,330.73 CM -615,655.52 0.00 0.00 0.00 0.00 -615,655.52 YTD -717,759.98 0.00 0.00 0.00 0.00 -717,759.98 END BAL -535,295,090.71 214 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 1,113,664.32 214 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 48 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 49 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 3,030,000.00 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 0.00 219 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 50 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 51 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 201,804.00 0.00 0.00 0.00 0.00 201,804.00 YTD 2,257,102.00 0.00 0.00 0.00 0.00 2,257,102.00 END BAL 1,536,992.00 219 01708 OCI-CHG FV-CF HDG-INT 10/09 BEG YR BL -2,214,142.00 CM 195,309.00 0.00 0.00 0.00 0.00 195,309.00 YTD 3,716,011.00 0.00 0.00 0.00 0.00 3,716,011.00 END BAL 1,501,869.00 219 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 -54,434.00 0.00 0.00 0.00 0.00 -54,434.00 END BAL -54,434.00 219 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 -45,662.00 0.00 0.00 0.00 0.00 -45,662.00 END BAL -45,662.00 219 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 -44,316.00 0.00 0.00 0.00 0.00 -44,316.00 END BAL -44,316.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 52 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 50,500.00 0.00 0.00 0.00 0.00 50,500.00 END BAL 50,500.00 219 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 -43,000.00 0.00 0.00 0.00 0.00 -43,000.00 END BAL -43,000.00 219 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 -44,000.00 0.00 0.00 0.00 0.00 -44,000.00 END BAL -44,000.00 219 06707 OCI-CF HDG-INT-DEF TAX 7/09 BEG YR BL 277,782.00 CM -77,847.00 0.00 0.00 0.00 0.00 -77,847.00 YTD -870,677.00 0.00 0.00 0.00 0.00 -870,677.00 END BAL -592,895.00 219 06708 OCI-CF HDG-INT-DEF TAX 10/09 BEG YR BL 854,105.00 CM 624,859.00 0.00 0.00 0.00 0.00 624,859.00 YTD -733,251.00 0.00 0.00 0.00 0.00 -733,251.00 END BAL 120,854.00 219 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 20,998.00 0.00 0.00 0.00 0.00 20,998.00 END BAL 20,998.00 219 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 17,614.00 0.00 0.00 0.00 0.00 17,614.00 END BAL 17,614.00 219 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 17,096.00 0.00 0.00 0.00 0.00 17,096.00 END BAL 17,096.00 219 08704 TXRECLS-HDG-INT-DEF TX-TKY3/07 BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 53 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -9,740.00 0.00 0.00 0.00 0.00 -9,740.00 YTD -19,480.00 0.00 0.00 0.00 0.00 -19,480.00 END BAL -19,480.00 219 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 16,588.00 0.00 0.00 0.00 0.00 16,588.00 END BAL 16,588.00 219 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 16,974.00 0.00 0.00 0.00 0.00 16,974.00 END BAL 16,974.00 TOTAL 219 00000 BEG YR BL 2,462,447.00 CM 888,564.00 0.00 0.00 0.00 0.00 888,564.00 YTD 2,455,698.00 0.00 0.00 0.00 0.00 2,455,698.00 END BAL 4,918,145.00 224 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 54 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 -42,000,000.00 224 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 28,000.00 0.00 0.00 0.00 0.00 28,000.00 YTD 73,000.00 0.00 0.00 0.00 0.00 73,000.00 END BAL -62,413,000.00 224 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 55 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 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 TOTAL 224 00000 BEG YR BL -1125441000.00 CM 28,000.00 0.00 0.00 0.00 0.00 28,000.00 YTD 73,000.00 0.00 0.00 0.00 0.00 73,000.00 END BAL -1125368000.00 226 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 -60.46 0.00 0.00 0.00 0.00 -60.46 END BAL 4,474.41 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 56 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -6,627.00 0.00 0.00 0.00 0.00 -6,627.00 END BAL 132,540.12 226 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 -10,491.26 0.00 0.00 0.00 0.00 -10,491.26 END BAL 1,474,020.42 226 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL 996,114.50 CM -3,495.14 0.00 0.00 0.00 0.00 -3,495.14 YTD -6,990.28 0.00 0.00 0.00 0.00 -6,990.28 END BAL 989,124.22 226 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL 1,524,795.79 CM -7,235.88 0.00 0.00 0.00 0.00 -7,235.88 YTD -12,701.10 0.00 0.00 0.00 0.00 -12,701.10 END BAL 1,512,094.69 226 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 -4,598.22 0.00 0.00 0.00 0.00 -4,598.22 END BAL 940,337.30 226 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 -8,801.68 0.00 0.00 0.00 0.00 -8,801.68 END BAL 242,046.41 226 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 -1,479.72 0.00 0.00 0.00 0.00 -1,479.72 END BAL 226,398.90 226 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 -12,363.10 0.00 0.00 0.00 0.00 -12,363.10 END BAL 500,705.52 226 00759 $85MM SR NOTE SERIES 2007A BEG YR BL 441,481.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 57 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,905.35 0.00 0.00 0.00 0.00 -4,905.35 YTD -9,810.70 0.00 0.00 0.00 0.00 -9,810.70 END BAL 431,670.80 TOTAL 226 00000 BEG YR BL 6,527,336.31 CM -37,847.09 0.00 0.00 0.00 0.00 -37,847.09 YTD -73,923.52 0.00 0.00 0.00 0.00 -73,923.52 END BAL 6,453,412.79 228 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 58 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 0.00 228 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 59 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -583,334.00 0.00 0.00 0.00 0.00 -583,334.00 END BAL -583,334.00 228 11102 ACCUM PROP INS-HUR IVAN BEG YR BL 0.00 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 -3,594.20 0.00 0.00 0.00 0.00 -3,594.20 YTD -55,481,705.67 0.00 0.00 0.00 0.00 -55481705.67 END BAL -55,481,705.67 228 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 60 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL -24,045,884.10 CM -295,261.20 0.00 0.00 0.00 0.00 -295,261.20 YTD -590,529.47 0.00 0.00 0.00 0.00 -590,529.47 END BAL -24,636,413.57 228 02160 ACCRUAL-CREDIT BEG YR BL -2,936,145.70 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 18,312.74 0.00 0.00 0.00 18,312.74 0.00 YTD 36,715.07 0.00 0.00 0.00 36,714.12 0.95 END BAL 36,715.07 228 22104 ACCUM I&D-MED EXP BEG YR BL 0.00 CM 36,442.22 0.00 0.00 0.00 43,615.54 -7,173.32 YTD 69,188.98 0.00 0.00 0.00 73,792.46 -4,603.48 END BAL 69,188.98 228 22107 ACCUM I&D-ATRNY FEE-EMPL BEG YR BL 0.00 CM 588.00 0.00 0.00 0.00 6,272.50 -5,684.50 YTD 7,358.49 0.00 0.00 0.00 6,272.50 1,085.99 END BAL 7,358.49 228 22108 ACCUM I&D-ATRNY FEE-PUBLIC BEG YR BL 0.00 CM 30,294.94 0.00 0.00 0.00 19,468.51 10,826.43 YTD 59,759.29 0.00 0.00 0.00 19,468.51 40,290.78 END BAL 59,759.29 228 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 5,834.00 0.00 0.00 0.00 0.00 5,834.00 END BAL 5,834.00 228 22133 ACCUM I&D-PROP DAMAGE BEG YR BL 0.00 CM 8,071.84 0.00 0.00 0.00 14,794.28 -6,722.44 YTD 22,932.22 0.00 0.00 0.00 14,794.28 8,137.94 END BAL 22,932.22 228 22160 ACCUM I&D-ACCRUAL BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 61 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -133,333.33 0.00 0.00 0.00 0.00 -133,333.33 YTD -3,202,812.36 0.00 0.00 0.00 0.00 -3202812.36 END BAL -3,202,812.36 TOTAL 228 00100 BEG YR BL -2,936,145.70 CM -39,623.59 0.00 0.00 0.00 102,463.57 -142,087.16 YTD -64,878.61 0.00 0.00 0.00 230,893.38 -295,771.99 END BAL -3,001,024.31 228 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 -90,749.00 0.00 0.00 0.00 2,000.00 -92,749.00 END BAL -90,749.00 228 30014 ACCUM P&B-SERP-SFAS 87 BEG YR BL 0.00 CM -44,342.98 0.00 0.00 0.00 0.00 -44,342.98 YTD -7,734,901.29 0.00 0.00 0.00 0.00 -7734901.29 END BAL -7,734,901.29 228 30019 ACCUM P&B-SUPPL BENEFIT PLAN BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 62 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -172,714.03 0.00 0.00 0.00 0.00 -172,714.03 END BAL -172,714.03 228 30028 ACCUM P&B-SERP-SFAS 158 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -6,405,698.00 0.00 0.00 0.00 0.00 -6405698.00 END BAL -6,405,698.00 228 30030 ACCUM P&B-LIFE-SFAS 106 BEG YR BL 0.00 CM -42,847.06 0.00 0.00 0.00 0.00 -42,847.06 YTD -17,210,314.47 0.00 0.00 0.00 0.00 -17210314.47 END BAL -17,210,314.47 228 30050 ACCUM P&B-MEDICAL-SFAS 106 BEG YR BL 0.00 CM -84,562.75 0.00 0.00 0.00 0.00 -84,562.75 YTD -41,292,742.11 0.00 0.00 0.00 0.00 -41292742.11 END BAL -41,292,742.11 228 30056 ACCUM P&B-MEDICAL-SFAS 158 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -9,634,527.00 0.00 0.00 0.00 0.00 -9634527.00 END BAL -9,634,527.00 228 30068 ACCUM P&B-QUAL PNSN-SFAS 158 BEG YR BL -91,802,034.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 13,013,775.00 0.00 0.00 0.00 0.00 13013775.00 END BAL -78,788,259.00 228 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 84,296.83 0.00 0.00 0.00 0.00 84,296.83 YTD 6,421,376.93 0.00 0.00 0.00 0.00 6,421,376.93 END BAL 6,421,376.93 TOTAL 228 00301 BEG YR BL -156,389,845.44 CM -85,455.96 0.00 0.00 0.00 2,000.00 -87,455.96 YTD -29,185.53 0.00 0.00 0.00 2,000.00 -31,185.53 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 63 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -156,419,030.97 229 00004 ACCUM RATE REFUND-TRANS BEG YR BL 0.00 CM 24,804.00 0.00 0.00 0.00 0.00 24,804.00 YTD -175,759.72 0.00 0.00 0.00 0.00 -175,759.72 END BAL -175,759.72 229 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 24,804.00 0.00 0.00 0.00 0.00 24,804.00 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 -44,481.34 0.00 0.00 0.00 0.00 -44,481.34 YTD -88,775.49 0.00 0.00 0.00 0.00 -88,775.49 END BAL -10,634,168.54 230 00650 ARO LIABILITY OTHER PRODUCTION BEG YR BL -848,127.11 CM -4,700.88 0.00 0.00 0.00 0.00 -4,700.88 YTD -9,375.99 0.00 0.00 0.00 0.00 -9,375.99 END BAL -857,503.10 230 00660 ARO LIABILITY TRANSMISSION BEG YR BL -58,097.07 CM -265.83 0.00 0.00 0.00 0.00 -265.83 YTD -530.46 0.00 0.00 0.00 0.00 -530.46 END BAL -58,627.53 230 00670 ARO LIABILITY DISTRIBUTION BEG YR BL -239,853.83 CM -1,090.39 0.00 0.00 0.00 0.00 -1,090.39 YTD -2,175.88 0.00 0.00 0.00 0.00 -2,175.88 END BAL -242,029.71 230 00680 ARO LIABILITY GENERAL PLANT BEG YR BL -916,297.42 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 64 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,174.39 0.00 0.00 0.00 0.00 -4,174.39 YTD -8,329.94 0.00 0.00 0.00 0.00 -8,329.94 END BAL -924,627.36 TOTAL 230 00000 BEG YR BL -12,607,768.48 CM -54,712.83 0.00 0.00 0.00 0.00 -54,712.83 YTD -109,187.76 0.00 0.00 0.00 0.00 -109,187.76 END BAL -12,716,956.24 231 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -554,015.00 231 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -889,000.00 TOTAL 231 00000 BEG YR BL -1,443,015.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -1,443,015.00 232 00030 AP-CORAL BACONTON PPA BEG YR BL 0.00 CM 20,869.70 0.00 0.00 0.00 0.00 20,869.70 YTD -369,397.63 0.00 0.00 0.00 0.00 -369,397.63 END BAL -369,397.63 232 00037 RECEIVED BUT NOT INVOICED-MAN BEG YR BL 0.00 CM -1,368,794.67 0.00 0.00 0.00 0.00 -1368794.67 YTD -16,539,589.80 0.00 0.00 0.00 0.00 -16539589.80 END BAL -16,539,589.80 232 00100 AP-PYRL BEG YR BL 0.00 CM 9,319.65 -7115771.59 0.00 0.00 0.00 7,125,091.24 YTD 9,319.55 -7115771.59 0.00 0.00 0.00 7,125,091.14 END BAL 9,319.55 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 65 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00175 AP-NONCONTRIB LIFE INS BEG YR BL 0.00 CM -90.16 0.00 0.00 0.00 0.00 -90.16 YTD -180.32 0.00 0.00 0.00 0.00 -180.32 END BAL -180.32 232 00222 AP-DIR PAY-USE TAX-DIESL-ST-FL BEG YR BL 0.00 CM -352.27 0.00 0.00 0.00 0.00 -352.27 YTD -1,159.00 0.00 0.00 0.00 0.00 -1,159.00 END BAL -1,159.00 232 00223 AP-DIR PAY-USE TAX-ELEC-ST-FL BEG YR BL 0.00 CM -8,938.02 0.00 0.00 0.00 0.00 -8,938.02 YTD -21,619.00 0.00 0.00 0.00 0.00 -21,619.00 END BAL -21,619.00 232 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 -2,355,242.36 0.00 0.00 0.00 0.00 -2355242.36 YTD -7,992,392.55 0.00 0.00 0.00 0.00 -7992392.55 END BAL -7,992,392.55 232 00400 AP-VOUCHERS PAYABLE BEG YR BL -21,107,999.01 CM 1,676,405.86 0.00 0.00 0.00 -681,486.60 2,357,892.46 YTD 13,546,486.51 0.00 0.00 0.00 11664527.35 1,881,959.16 END BAL -7,561,512.50 232 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 -962.41 0.00 0.00 0.00 0.00 -962.41 YTD -1,955.50 0.00 0.00 0.00 0.00 -1,955.50 END BAL -1,955.50 232 00409 AP-PYRL DED-LTD INS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 66 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 40.81 0.00 0.00 0.00 0.00 40.81 YTD 116.93 0.00 0.00 0.00 0.00 116.93 END BAL 116.93 232 00412 AP-PYRL DED-AD&D INS BEG YR BL 0.00 CM 54.65 0.00 0.00 0.00 0.00 54.65 YTD 65.25 0.00 0.00 0.00 0.00 65.25 END BAL 65.25 232 00421 AP-PYRL DED-CHRTY DONATE BEG YR BL 0.00 CM 793.13 0.00 0.00 0.00 0.00 793.13 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 232 00431 AP-PYRL DED-DEP LIFE INS-CH BEG YR BL 0.00 CM 0.01 0.00 0.00 0.00 0.00 0.01 YTD -0.19 0.00 0.00 0.00 0.00 -0.19 END BAL -0.19 232 00432 AP-PYRL DED-DEP LIFE INS-SP BEG YR BL 0.00 CM -6.94 0.00 0.00 0.00 0.00 -6.94 YTD -30.20 0.00 0.00 0.00 0.00 -30.20 END BAL -30.20 232 00440 AP-PYRL DED-DENTAL INS BEG YR BL 0.00 CM 2.47 0.00 0.00 0.00 0.00 2.47 YTD 54.67 0.00 0.00 0.00 0.00 54.67 END BAL 54.67 232 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 -6,323.92 0.00 0.00 0.00 0.00 -6,323.92 END BAL -6,323.92 232 00450 AP-PYRL DED-CHRTY DONATE BEG YR BL 0.00 CM -793.13 0.00 0.00 0.00 0.00 -793.13 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 232 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 67 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 6,906,745.46 0.00 0.00 0.00 0.00 6,906,745.46 YTD 12,553,942.03 0.00 0.00 0.00 0.00 12553942.03 END BAL -4,249,681.70 232 00520 AP-SCR PROJECT-SET UPS BEG YR BL 0.00 CM 2,525,972.47 0.00 0.00 0.00 0.00 2,525,972.47 YTD -13,694,271.05 0.00 0.00 0.00 0.00 -13694271.05 END BAL -13,694,271.05 232 00700 AP-UNCLAIMED CHK-CUST REFUND BEG YR BL 0.00 CM 1,944.21 0.00 0.00 0.00 0.00 1,944.21 YTD -144,183.85 0.00 0.00 0.00 0.00 -144,183.85 END BAL -144,183.85 232 00711 AP-UNCLAIMED CHK-DIVIDEND BEG YR BL 22,263.83 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 810.36 0.00 0.00 0.00 0.00 810.36 END BAL 23,074.19 232 00745 AP-UNCLAIMED PROP BEG YR BL 0.00 CM 603.77 0.00 0.00 0.00 0.00 603.77 YTD -6,017.46 0.00 0.00 0.00 0.00 -6,017.46 END BAL -6,017.46 232 00800 UNCLAIMED PROP BEG YR BL -137,889.69 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 68 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 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 9,303,026.92 0.00 0.00 0.00 0.00 9,303,026.92 YTD -9,239,702.28 0.00 0.00 0.00 0.00 -9239702.28 END BAL -9,239,702.28 232 00911 AP-ACCR INVOICES-CNSTR BEG YR BL 0.00 CM -2,308,914.23 0.00 0.00 0.00 0.00 -2308914.23 YTD 87,423.90 0.00 0.00 0.00 0.00 87,423.90 END BAL 87,423.90 232 00921 AP-TENASKA CENTRAL ALABAMA BEG YR BL -1,117,828.77 CM -285,948.98 0.00 0.00 0.00 0.00 -285,948.98 YTD 577,185.67 0.00 0.00 0.00 0.00 577,185.67 END BAL -540,643.10 232 00924 AP-BAY CO UTL-PURCH POWER BEG YR BL -392,142.80 CM 97,389.30 0.00 0.00 0.00 0.00 97,389.30 YTD 61,749.43 0.00 0.00 0.00 0.00 61,749.43 END BAL -330,393.37 232 00926 AP-UPS CONTRACTS BEG YR BL -1,862,211.00 CM 181,796.00 0.00 0.00 0.00 0.00 181,796.00 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 -158,570.40 0.00 0.00 0.00 0.00 -158,570.40 YTD -257,407.32 0.00 0.00 0.00 -580,741.75 323,334.43 END BAL -1,085,565.15 232 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 69 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00943 AP-MISSISSIPPI LIME BEG YR BL 0.00 CM 97,981.31 0.00 0.00 0.00 0.00 97,981.31 YTD -359,240.82 0.00 0.00 0.00 0.00 -359,240.82 END BAL -359,240.82 TOTAL 232 00000 BEG YR BL -77,354,250.68 CM 14,331,170.19 -7115771.59 0.00 0.00 -681,486.60 22128428.38 YTD 13,649,241.31 -7115771.59 0.00 0.00 11083785.60 9,681,227.30 END BAL -63,705,009.37 233 00020 NP ASSOC-SOCO FNDG CORP BEG YR BL -88,887,756.06 CM 12,897,894.81 0.00 0.00 0.00 0.00 12897894.81 YTD 45,493,441.98 0.00 0.00 0.00 0.00 45493441.98 END BAL -43,394,314.08 TOTAL 233 00000 BEG YR BL -88,887,756.06 CM 12,897,894.81 0.00 0.00 0.00 0.00 12897894.81 YTD 45,493,441.98 0.00 0.00 0.00 0.00 45493441.98 END BAL -43,394,314.08 234 00100 AP ASSOC-APC BEG YR BL -438,221.34 CM 81,849.99 0.00 0.00 0.00 0.00 81,849.99 YTD 111,477.32 0.00 0.00 0.00 0.00 111,477.32 END BAL -326,744.02 234 00300 AP ASSOC-GPC BEG YR BL -151,626.74 CM -3,877,473.93 0.00 0.00 0.00 0.00 -3877473.93 YTD -3,903,371.19 0.00 0.00 0.00 0.00 -3903371.19 END BAL -4,054,997.93 234 00301 AP ASSOC-CNSTR-GPC-SCHERER BEG YR BL 0.00 CM -56,311.36 0.00 0.00 0.00 0.00 -56,311.36 YTD 704,557.03 0.00 0.00 0.00 0.00 704,557.03 END BAL 704,557.03 234 00302 GPC-SCHERER-FUEL BEG YR BL -554,022.83 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 70 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -25,898.40 0.00 0.00 0.00 0.00 -25,898.40 YTD 34,795.19 0.00 0.00 0.00 0.00 34,795.19 END BAL -519,227.64 234 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 00306 AP ASSOC-INV-GPC-OAK BROOK BEG YR BL 0.00 CM 18,369.80 0.00 0.00 0.00 18,369.80 0.00 YTD 0.00 0.00 0.00 0.00 18,369.80 -18,369.80 END BAL 0.00 234 00308 AP ASSOC-O&M-GPC-SCHERER BEG YR BL 0.00 CM -47,949.93 0.00 0.00 0.00 0.00 -47,949.93 YTD 7,395.96 0.00 0.00 0.00 0.00 7,395.96 END BAL 7,395.96 234 00500 AP ASSOC-MPC BEG YR BL -17,296.56 CM 2,258,833.79 0.00 0.00 0.00 0.00 2,258,833.79 YTD 17,196.07 0.00 0.00 0.00 0.00 17,196.07 END BAL -100.49 234 00501 AP ASSOC-CNSTR-MPC-DANIEL BEG YR BL -364,461.77 CM -3,297,460.02 0.00 0.00 0.00 220,895.76 -3518355.78 YTD -3,251,984.40 0.00 0.00 0.00 266,565.90 -3518550.30 END BAL -3,616,446.17 234 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 9,422.76 0.00 0.00 0.00 47,607.82 -38,185.06 YTD 100,924.29 0.00 0.00 0.00 139,109.35 -38,185.06 END BAL -38,185.06 234 00507 AP ASSOC-COAL-MPC-DANIEL BEG YR BL 0.00 CM -418,308.25 0.00 0.00 0.00 6,369,811.29 -6788119.54 YTD -6,624,037.86 0.00 0.00 0.00 6,369,811.29 -12993849.15 END BAL -6,624,037.86 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 71 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 234 00508 AP ASSOC-O&M-MPC-DANIEL BEG YR BL -2,439,331.93 CM 1,965,841.94 0.00 0.00 0.00 2,571,345.36 -605,503.42 YTD 2,134,358.30 0.00 0.00 0.00 4,822,145.83 -2687787.53 END BAL -304,973.63 234 00509 AP ASSOC-COAL-MPC-DNL-IN TRNST BEG YR BL -1,085,473.40 CM 81,857.34 0.00 0.00 0.00 0.00 81,857.34 YTD 81,857.34 0.00 0.00 0.00 0.00 81,857.34 END BAL -1,003,616.06 234 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 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 -632,393.67 0.00 0.00 0.00 5,163,500.11 -5795893.78 YTD -15,792,158.34 0.00 0.00 0.00 5,163,500.11 -20955658.45 END BAL -15,792,158.34 234 00738 AP ASSOC-SCS-OIL CONTRACTS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 72 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -6,265,358.28 0.00 0.00 0.00 0.00 -6265358.28 YTD -6,265,358.28 0.00 0.00 0.00 0.00 -6265358.28 END BAL -6,265,358.28 234 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 5,601,995.95 0.00 0.00 0.00 5,272,440.77 329,555.18 YTD -4,865,288.69 0.00 0.00 0.00 5,272,440.77 -10137729.46 END BAL -4,865,288.69 234 00780 AP ASSOC-PWR POOL-SCS BEG YR BL 0.00 CM -5,683,261.31 0.00 0.00 0.00 0.00 -5683261.31 YTD -5,683,261.31 0.00 0.00 0.00 0.00 -5683261.31 END BAL -5,683,261.31 234 00804 AP ASSOC-SPC BEG YR BL 0.00 CM -162,145.84 0.00 0.00 0.00 0.00 -162,145.84 YTD -510,885.83 0.00 0.00 0.00 0.00 -510,885.83 END BAL -510,885.83 234 00900 AP ASSOC-SNC BEG YR BL 0.00 CM 669,188.04 0.00 0.00 0.00 679,353.35 -10,165.31 YTD -59,657.07 0.00 0.00 0.00 679,353.35 -739,010.42 END BAL -59,657.07 234 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 0.00 -24,107.50 YTD -24,107.50 0.00 0.00 0.00 0.00 -24,107.50 END BAL -24,107.50 234 01042 AP ASSOC-SCES OUT ALERT BEG YR BL 0.00 CM 17.50 0.00 0.00 0.00 17.50 0.00 YTD 0.00 0.00 0.00 0.00 17.50 -17.50 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 73 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 234 00000 BEG YR BL -47,157,861.99 CM -9,803,291.38 0.00 0.00 0.00 20343341.76 -30146633.14 YTD -1,819,230.90 0.00 0.00 0.00 37764882.20 -39584113.10 END BAL -48,977,092.89 235 00100 CUSTOMER DEPOSITS BEG YR BL -32,360,644.17 CM -337,429.84 0.00 0.00 0.00 0.00 -337,429.84 YTD -979,085.68 0.00 0.00 0.00 0.00 -979,085.68 END BAL -33,339,729.85 TOTAL 235 00000 BEG YR BL -32,360,644.17 CM -337,429.84 0.00 0.00 0.00 0.00 -337,429.84 YTD -979,085.68 0.00 0.00 0.00 0.00 -979,085.68 END BAL -33,339,729.85 236 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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 74 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -16,307.92 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 360,274.33 0.00 0.00 0.00 438,559.01 -78,284.68 YTD 275,403.38 0.00 0.00 0.00 438,559.01 -163,155.63 END BAL -162,964.39 236 00112 TAX ACCR-GRS REC-ST-FL BEG YR BL -2,260,850.12 CM 230,277.98 0.00 0.00 0.00 0.00 230,277.98 YTD -433,757.82 0.00 0.00 0.00 0.00 -433,757.82 END BAL -2,694,607.94 236 00211 MFT-PENSACOLA BEG YR BL -396,750.13 CM -21,588.92 0.00 0.00 0.00 519,393.59 -540,982.51 YTD -144,232.38 0.00 0.00 0.00 916,143.72 -1060376.10 END BAL -540,982.51 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 75 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -9,485.30 0.00 0.00 0.00 0.00 -9,485.30 YTD -26,071.58 0.00 0.00 0.00 0.00 -26,071.58 END BAL -26,071.58 236 00216 MFT-GULF BREEZE BEG YR BL -24,419.99 CM -2,524.56 0.00 0.00 0.00 27,446.00 -29,970.56 YTD -5,550.57 0.00 0.00 0.00 51,865.99 -57,416.56 END BAL -29,970.56 236 00221 MFT-MILTON BEG YR BL -44,161.08 CM 13,763.41 0.00 0.00 0.00 66,481.41 -52,718.00 YTD -8,556.92 0.00 0.00 0.00 110,642.49 -119,199.41 END BAL -52,718.00 236 00231 MFT-CHIPLEY BEG YR BL -17,414.37 CM -6,079.82 0.00 0.00 0.00 27,341.76 -33,421.58 YTD -16,007.21 0.00 0.00 0.00 44,756.13 -60,763.34 END BAL -33,421.58 236 00232 MFT-VERNON BEG YR BL -2,700.71 CM -3,096.21 0.00 0.00 0.00 0.00 -3,096.21 YTD -7,005.58 0.00 0.00 0.00 0.00 -7,005.58 END BAL -9,706.29 236 00233 MFT-GRACEVILLE BEG YR BL -7,413.83 CM 265.65 0.00 0.00 0.00 8,604.14 -8,338.49 YTD -924.66 0.00 0.00 0.00 16,017.97 -16,942.63 END BAL -8,338.49 236 00234 MFT-CAMPBELLTON BEG YR BL -787.00 CM -718.54 0.00 0.00 0.00 0.00 -718.54 YTD -1,542.20 0.00 0.00 0.00 0.00 -1,542.20 END BAL -2,329.20 236 00235 MFT-BONIFAY BEG YR BL -10,346.45 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 76 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -274.56 0.00 0.00 0.00 12,658.39 -12,932.95 YTD -2,586.50 0.00 0.00 0.00 23,004.84 -25,591.34 END BAL -12,932.95 236 00236 MFT-CARYVILLE BEG YR BL -2,757.54 CM -672.25 0.00 0.00 0.00 0.00 -672.25 YTD -1,470.91 0.00 0.00 0.00 0.00 -1,470.91 END BAL -4,228.45 236 00241 MFT-PANAMA CITY BEG YR BL -149,705.83 CM 23,351.42 0.00 0.00 0.00 185,192.02 -161,840.60 YTD -12,134.77 0.00 0.00 0.00 334,897.85 -347,032.62 END BAL -161,840.60 236 00242 MFT-SPRINGFIELD BEG YR BL -34,215.39 CM 3,739.91 0.00 0.00 0.00 49,066.45 -45,326.54 YTD -11,111.15 0.00 0.00 0.00 83,281.84 -94,392.99 END BAL -45,326.54 236 00244 MFT-LYNN HAVEN BEG YR BL -86,245.05 CM 24,093.49 0.00 0.00 0.00 123,448.16 -99,354.67 YTD -13,109.62 0.00 0.00 0.00 209,693.21 -222,802.83 END BAL -99,354.67 236 00245 MFT-PANAMA BCH BEG YR BL -141,245.78 CM 38,396.33 0.00 0.00 0.00 198,924.98 -160,528.65 YTD -19,282.87 0.00 0.00 0.00 340,170.76 -359,453.63 END BAL -160,528.65 236 00246 MFT-PARKER BEG YR BL -15,822.40 CM 11,398.51 0.00 0.00 0.00 38,089.61 -26,691.10 YTD -10,868.70 0.00 0.00 0.00 53,912.01 -64,780.71 END BAL -26,691.10 236 00247 MFT-CALLAWAY BEG YR BL -48,328.42 CM 5,169.77 0.00 0.00 0.00 74,113.69 -68,943.92 YTD -20,615.50 0.00 0.00 0.00 122,442.11 -143,057.61 END BAL -68,943.92 236 00251 MFT-DEFUNIAK SP BEG YR BL -18,304.65 CM 2,449.29 0.00 0.00 0.00 23,242.57 -20,793.28 YTD -2,488.63 0.00 0.00 0.00 41,547.22 -44,035.85 END BAL -20,793.28 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 77 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00252 MFT-PAXTON BEG YR BL -1,462.46 CM 176.97 0.00 0.00 0.00 2,147.26 -1,970.29 YTD -507.83 0.00 0.00 0.00 3,609.72 -4,117.55 END BAL -1,970.29 236 00253 MFT-PONCE DE LE BEG YR BL -6,753.22 CM -5,068.29 0.00 0.00 0.00 0.00 -5,068.29 YTD -9,398.22 0.00 0.00 0.00 0.00 -9,398.22 END BAL -16,151.44 236 00261 MFT-CRESTVIEW BEG YR BL -79,467.97 CM 16,227.62 0.00 0.00 0.00 100,849.05 -84,621.43 YTD -5,153.46 0.00 0.00 0.00 180,317.02 -185,470.48 END BAL -84,621.43 236 00262 MFT-LAUREL HILL BEG YR BL -1,273.71 CM 306.50 0.00 0.00 0.00 1,833.23 -1,526.73 YTD -253.02 0.00 0.00 0.00 3,106.94 -3,359.96 END BAL -1,526.73 236 00271 MFT-NICEVILLE BEG YR BL -70,070.66 CM 4,937.00 0.00 0.00 0.00 90,192.80 -85,255.80 YTD -15,185.14 0.00 0.00 0.00 160,263.46 -175,448.60 END BAL -85,255.80 236 00272 MFT-VALPARAISO BEG YR BL -17,541.29 CM 2,793.15 0.00 0.00 0.00 22,311.76 -19,518.61 YTD -1,977.32 0.00 0.00 0.00 39,853.05 -41,830.37 END BAL -19,518.61 236 00273 MFT-SHALIMAR BEG YR BL -2,202.34 CM -68.74 0.00 0.00 0.00 2,905.14 -2,973.88 YTD -771.54 0.00 0.00 0.00 5,107.48 -5,879.02 END BAL -2,973.88 236 00274 MFT-FORT WALTON BEG YR BL -125,350.53 CM 28,469.73 0.00 0.00 0.00 171,860.62 -143,390.89 YTD -18,040.36 0.00 0.00 0.00 297,211.15 -315,251.51 END BAL -143,390.89 236 00275 MFT-CINCO BAYOU BEG YR BL -3,761.85 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 78 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 706.81 0.00 0.00 0.00 5,224.40 -4,517.59 YTD -755.74 0.00 0.00 0.00 8,986.25 -9,741.99 END BAL -4,517.59 236 00276 MFT-MARY ESTHER BEG YR BL -15,274.34 CM 1,418.74 0.00 0.00 0.00 16,925.70 -15,506.96 YTD -232.62 0.00 0.00 0.00 32,200.04 -32,432.66 END BAL -15,506.96 236 00277 MFT-CITY OF DESTIN BEG YR BL -95,480.04 CM 19,833.75 0.00 0.00 0.00 139,529.61 -119,695.86 YTD -24,215.82 0.00 0.00 0.00 235,009.65 -259,225.47 END BAL -119,695.86 236 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 -64,858.10 0.00 0.00 0.00 0.00 -64,858.10 END BAL -1,279,856.40 236 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 -2,216.00 0.00 0.00 0.00 0.00 -2,216.00 END BAL -359,180.82 236 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 79 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 51,877.57 0.00 0.00 0.00 985,287.22 -933,409.65 YTD -128,332.49 0.00 0.00 0.00 1,790,364.38 -1918696.87 END BAL -933,409.65 236 00621 MFT-SANTA ROSA COUNTY BEG YR BL -439,978.00 CM 2,153.20 0.00 0.00 0.00 473,334.99 -471,181.79 YTD -31,203.79 0.00 0.00 0.00 913,312.99 -944,516.78 END BAL -471,181.79 236 00631 MFT-JACKSON COUNTY BEG YR BL -9,599.88 CM -821.21 0.00 0.00 0.00 9,898.11 -10,719.32 YTD -1,119.44 0.00 0.00 0.00 19,497.99 -20,617.43 END BAL -10,719.32 236 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 5,121,763.80 0.00 0.00 0.00 0.00 5,121,763.80 END BAL 5,121,763.80 236 08110 INC TAX ACCR-FED-10 BEG YR BL 0.00 CM -4,609,687.29 0.00 0.00 0.00 0.00 -4609687.29 YTD -9,625,831.57 0.00 0.00 0.00 0.00 -9625831.57 END BAL -9,625,831.57 236 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 80 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 149,237.11 0.00 0.00 0.00 26,726.11 122,511.00 YTD -442,956.62 0.00 0.00 0.00 26,726.11 -469,682.73 END BAL -442,956.62 236 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 -4,834.00 0.00 0.00 0.00 0.00 -4,834.00 END BAL -4,834.00 236 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 -2,642,145.79 0.00 0.00 0.00 0.00 -2642145.79 END BAL -2,642,145.79 236 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 -757,550.79 0.00 0.00 0.00 0.00 -757,550.79 END BAL -757,550.79 236 08760 TAX ACCR-ADVAL-ST-GA BEG YR BL 0.00 CM 725,865.94 0.00 0.00 0.00 835,865.94 -110,000.00 YTD -220,000.00 0.00 0.00 0.00 835,865.94 -1055865.94 END BAL -220,000.00 236 08850 TAX ACCR-FRANCH-ST-MS BEG YR BL 0.00 CM -13,560.00 0.00 0.00 0.00 132.00 -13,692.00 YTD -169,644.00 0.00 0.00 0.00 132.00 -169,776.00 END BAL -169,644.00 236 08911 TAX ACCR-FED CONT(FICA) BEG YR BL 0.00 CM -79,600.47 0.00 0.00 0.00 0.00 -79,600.47 YTD -613,202.26 0.00 0.00 0.00 0.00 -613,202.26 END BAL -613,202.26 236 08920 TAX ACCR-FUTA BEG YR BL 0.00 CM 7,839.87 0.00 0.00 0.00 0.00 7,839.87 YTD -13,948.49 0.00 0.00 0.00 0.00 -13,948.49 END BAL -13,948.49 236 08940 TAX ACCR-UNEMP COMP-ST-FL BEG YR BL 0.00 CM 815.97 0.00 0.00 0.00 0.00 815.97 YTD -3,542.35 0.00 0.00 0.00 0.00 -3,542.35 END BAL -3,542.35 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 81 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -2,796,162.15 0.00 0.00 0.00 0.00 -2796162.15 END BAL -2,796,162.15 236 41410 INC TAX ACCR-ST-FL-2010 BEG YR BL 0.00 CM -637,213.20 0.00 0.00 0.00 0.00 -637,213.20 YTD -1,335,867.09 0.00 0.00 0.00 0.00 -1335867.09 END BAL -1,335,867.09 236 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 -19,761.58 0.00 0.00 0.00 0.00 -19,761.58 YTD -41,364.77 0.00 0.00 0.00 0.00 -41,364.77 END BAL -41,364.77 236 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 93,162.21 0.00 0.00 0.00 0.00 93,162.21 END BAL 93,162.21 236 41610 INC TAX ACCR-ST-GA-2010 BEG YR BL 0.00 CM 87,327.18 0.00 0.00 0.00 0.00 87,327.18 YTD 170,660.18 0.00 0.00 0.00 0.00 170,660.18 END BAL 170,660.18 236 41650 INC TAX ACCR-ST-GA BEG YR BL 0.00 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 -5,309,554.74 0.00 0.00 0.00 4,677,585.72 -9987140.46 YTD -14,475,202.47 0.00 0.00 0.00 7,337,547.61 -21812750.08 END BAL -18,595,808.94 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 82 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 237 00200 INT ACCR-CUST DEP BEG YR BL -941,587.35 CM -148,603.21 0.00 0.00 0.00 0.00 -148,603.21 YTD -290,929.07 0.00 0.00 0.00 0.00 -290,929.07 END BAL -1,232,516.42 237 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 693,750.00 0.00 0.00 0.00 0.00 693,750.00 END BAL -346,875.00 237 00458 INT ACCR-PCB-$65M-2039 BEG YR BL -281,215.31 CM -94,791.67 0.00 0.00 0.00 0.00 -94,791.67 YTD -189,583.34 0.00 0.00 0.00 0.00 -189,583.34 END BAL -470,798.65 237 00459 INT ACCR-PCB-VAR%-$65M-2039 BEG YR BL -11,969.10 CM 501.69 0.00 0.00 0.00 0.00 501.69 YTD 3,046.04 0.00 0.00 0.00 0.00 3,046.04 END BAL -8,923.06 237 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 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 -9,467.00 0.00 0.00 0.00 0.00 -9,467.00 END BAL -66,461.00 237 00484 FIN 48 INT ACCR-ST-LT BEG YR BL -22,660.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 83 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -23,127.00 237 00719 VAR INT PCB BEG YR BL -748.29 CM 48.47 0.00 0.00 0.00 0.00 48.47 YTD 208.89 0.00 0.00 0.00 0.00 208.89 END BAL -539.40 237 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 870,000.00 0.00 0.00 0.00 0.00 870,000.00 END BAL -333,500.00 237 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 BEG YR BL -665,000.00 CM -262,500.00 0.00 0.00 0.00 0.00 -262,500.00 YTD 262,500.00 0.00 0.00 0.00 0.00 262,500.00 END BAL -402,500.00 237 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 -383,333.34 0.00 0.00 0.00 0.00 -383,333.34 END BAL -485,555.56 237 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 -1,102,500.02 237 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 -312,000.00 237 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL -877,496.67 CM -288,304.34 0.00 0.00 0.00 0.00 -288,304.34 YTD 294,975.33 0.00 0.00 0.00 0.00 294,975.33 END BAL -582,521.34 237 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 -81,375.00 0.00 0.00 0.00 0.00 -81,375.00 END BAL -122,062.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 84 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 237 00752 COUNTY AUCTION RATE PCB - $29.075 JACKSON COUNTY BEG YR BL -727,351.60 CM 726,875.00 0.00 0.00 0.00 0.00 726,875.00 YTD 581,500.00 0.00 0.00 0.00 0.00 581,500.00 END BAL -145,851.60 237 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL -514,062.51 CM -171,354.17 0.00 0.00 0.00 0.00 -171,354.17 YTD 171,354.17 0.00 0.00 0.00 0.00 171,354.17 END BAL -342,708.34 237 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL -918,750.00 CM -306,250.00 0.00 0.00 0.00 0.00 -306,250.00 YTD -612,500.00 0.00 0.00 0.00 0.00 -612,500.00 END BAL -1,531,250.00 237 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 -1,695,000.00 237 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 -971,666.66 0.00 0.00 0.00 0.00 -971,666.66 END BAL -1,457,499.99 237 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 -835,833.34 0.00 0.00 0.00 0.00 -835,833.34 END BAL -1,044,791.67 237 00761 INT ACCR-VAR%/$110M/2011 BEG YR BL -64,707.59 CM 4,331.74 0.00 0.00 0.00 0.00 4,331.74 YTD 2,488.84 0.00 0.00 0.00 0.00 2,488.84 END BAL -62,218.75 237 00763 INT ACCR-$25M SER 2009A FLOAT RATE SR NOTE DUE 06/2010 BEG YR BL -2,727.12 CM -40,906.83 0.00 0.00 0.00 0.00 -40,906.83 YTD -81,813.66 0.00 0.00 0.00 0.00 -81,813.66 END BAL -84,540.78 237 00912 INT PAYABLE-ENERGY SVCS NOTES BEG YR BL -39,327.16 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 85 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -9,860.49 0.00 0.00 0.00 0.00 -9,860.49 YTD -19,712.77 0.00 0.00 0.00 0.00 -19,712.77 END BAL -59,039.93 237 09000 INTEREST ACCRUED BEG YR BL 0.00 CM 2,105.19 0.00 0.00 0.00 0.00 2,105.19 YTD -5,685.92 0.00 0.00 0.00 0.00 -5,685.92 END BAL -5,685.92 TOTAL 237 00000 BEG YR BL -10,301,601.04 CM -2,634,000.29 0.00 0.00 0.00 0.00 -2634000.29 YTD -1,616,865.89 0.00 0.00 0.00 0.00 -1616865.89 END BAL -11,918,466.93 238 00100 DIV DEC-CMN STK BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 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 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 0.00 0.00 0.00 0.00 0.00 0.00 YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 END BAL -27,625,625.00 241 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 86 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -9.69 0.00 0.00 0.00 0.00 -9.69 YTD -10.59 0.00 0.00 0.00 0.00 -10.59 END BAL -12.30 241 00117 DISCRET. SURTAX BEG YR BL -0.37 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 -230.99 0.00 0.00 0.00 0.00 -230.99 YTD -111.94 0.00 0.00 0.00 0.00 -111.94 END BAL -315.40 241 00120 TAX CLCT PAY-LOC TAX-RENT PROP BEG YR BL -48.26 CM -18.96 0.00 0.00 0.00 0.00 -18.96 YTD 9.80 0.00 0.00 0.00 0.00 9.80 END BAL -38.46 241 00203 TAX CLCT PAY-USE-ST-FL BEG YR BL -365,607.20 CM -659,834.11 0.00 0.00 0.00 -659,824.08 -10.03 YTD -926,095.40 0.00 0.00 0.00 -928,290.36 2,194.96 END BAL -1,291,702.60 241 00206 TAX CLCT PAY-SLS-ELEC-ST-FL BEG YR BL 0.00 CM -27,530.76 0.00 0.00 0.00 0.00 -27,530.76 YTD -82,725.81 0.00 0.00 0.00 0.00 -82,725.81 END BAL -82,725.81 241 00207 TAX CLCT PAY-LOCAL OPT-ELEC BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 87 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -116,360.77 0.00 0.00 0.00 0.00 -116,360.77 YTD -348,369.65 0.00 0.00 0.00 0.00 -348,369.65 END BAL -348,369.65 241 00208 TAX CLC PAY-SLS-NNRSELEC-ST-FL BEG YR BL 0.00 CM -1,514,671.77 0.00 0.00 0.00 0.00 -1514671.77 YTD -4,551,504.58 0.00 0.00 0.00 0.00 -4551504.58 END BAL -4,551,504.58 241 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 0.00 241 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 -2.13 0.00 0.00 0.00 0.00 -2.13 YTD -2.59 0.00 0.00 0.00 0.00 -2.59 END BAL -2.59 241 00250 TAX CLCT PAY-S&U-ST-FL-CONTRA BEG YR BL 0.00 CM 2,142,106.16 0.00 0.00 0.00 0.00 2,142,106.16 YTD 4,075,334.14 0.00 0.00 0.00 0.00 4,075,334.14 END BAL 4,075,334.14 241 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 -19,706.93 0.00 0.00 0.00 -20,666.35 959.42 YTD -41,558.81 0.00 0.00 0.00 -43,864.17 2,305.36 END BAL -62,265.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 88 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00711 TAX CLCT PAY-UTIL-MUNI-PENS BEG YR BL -300,201.99 CM -19,216.64 0.00 0.00 0.00 439,392.11 -458,608.75 YTD -158,406.76 0.00 0.00 0.00 739,594.10 -898,000.86 END BAL -458,608.75 241 00716 TAX CLCT PAY-US-GULF BREEZE BEG YR BL -13,529.31 CM -3,094.65 0.00 0.00 0.00 20,525.14 -23,619.79 YTD -10,090.48 0.00 0.00 0.00 34,054.45 -44,144.93 END BAL -23,619.79 241 00721 TAX CLCT PAY-UTIL-MUNI-MILTON BEG YR BL -33,471.10 CM 11,449.66 0.00 0.00 0.00 56,975.49 -45,525.83 YTD -12,054.73 0.00 0.00 0.00 90,446.59 -102,501.32 END BAL -45,525.83 241 00731 TAX CLCT PAY-UTIL-MUNI-CHIPLEY BEG YR BL -12,906.88 CM -5,179.34 0.00 0.00 0.00 23,976.41 -29,155.75 YTD -16,248.87 0.00 0.00 0.00 36,883.29 -53,132.16 END BAL -29,155.75 241 00732 TAX CLCT PAY-UTIL-MUNI-VERNON BEG YR BL -2,607.32 CM 1,007.74 0.00 0.00 0.00 4,363.08 -3,355.34 YTD -748.02 0.00 0.00 0.00 6,970.40 -7,718.42 END BAL -3,355.34 241 00733 TAX CLCT-PAY-UTIL-MUNI-GRACE BEG YR BL -10,997.85 CM 1,010.61 0.00 0.00 0.00 13,658.53 -12,647.92 YTD -1,650.07 0.00 0.00 0.00 24,656.38 -26,306.45 END BAL -12,647.92 241 00735 TAX CLCT PAY-UTIL-MUNI-BONIFAY BEG YR BL -13,749.76 CM -981.63 0.00 0.00 0.00 18,040.82 -19,022.45 YTD -5,272.69 0.00 0.00 0.00 31,790.58 -37,063.27 END BAL -19,022.45 241 00736 TAX CLCT PAY-UTIL-MUNI-CARYVL BEG YR BL -252.21 CM 235.61 0.00 0.00 0.00 1,170.81 -935.20 YTD -682.99 0.00 0.00 0.00 1,423.02 -2,106.01 END BAL -935.20 241 00741 TAX CLCT PAY-UTIL-MUNI-PC BEG YR BL -203,312.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 89 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 42,661.47 0.00 0.00 0.00 300,825.71 -258,164.24 YTD -54,851.29 0.00 0.00 0.00 504,138.66 -558,989.95 END BAL -258,164.24 241 00742 TAX CLCT PAY-UTIL-MUNI-SPRGFLD BEG YR BL -29,876.71 CM 7,883.40 0.00 0.00 0.00 51,336.94 -43,453.54 YTD -13,576.83 0.00 0.00 0.00 81,213.65 -94,790.48 END BAL -43,453.54 241 00743 TAX CLCT-PAY-UTIL-MUNI-CEDARG BEG YR BL 574.61 CM -150.35 0.00 0.00 0.00 0.00 -150.35 YTD -203.27 0.00 0.00 0.00 0.00 -203.27 END BAL 371.34 241 00744 TAX CLCT-PAY-UTIL-MUNI-LYNHVN BEG YR BL -68,228.75 CM 23,767.84 0.00 0.00 0.00 110,110.38 -86,342.54 YTD -18,113.79 0.00 0.00 0.00 178,339.13 -196,452.92 END BAL -86,342.54 241 00745 TAX CLCT PAY-UTIL-MUNI-PCB BEG YR BL -133,275.24 CM 32,427.10 0.00 0.00 0.00 198,678.90 -166,251.80 YTD -32,976.56 0.00 0.00 0.00 331,954.14 -364,930.70 END BAL -166,251.80 241 00746 TAX CLCT PAY-UTIL-MUNI-PARKER BEG YR BL -15,724.32 CM 10,006.95 0.00 0.00 0.00 38,128.27 -28,121.32 YTD -12,397.00 0.00 0.00 0.00 53,852.59 -66,249.59 END BAL -28,121.32 241 00747 TAX CLCT-PAY-UTIL-MUNI-CLLAWAY BEG YR BL -48,197.15 CM 5,292.56 0.00 0.00 0.00 79,443.58 -74,151.02 YTD -25,953.87 0.00 0.00 0.00 127,640.73 -153,594.60 END BAL -74,151.02 241 00751 TAX CLCT-PAY-UTIL-MUNI-DEFNK BEG YR BL -27,163.71 CM 5,565.24 0.00 0.00 0.00 39,015.66 -33,450.42 YTD -6,286.71 0.00 0.00 0.00 66,179.37 -72,466.08 END BAL -33,450.42 241 00752 TAX CLCT PAY-UTIL-MUNI-PAXTON BEG YR BL -737.12 CM 90.08 0.00 0.00 0.00 1,050.83 -960.75 YTD -223.63 0.00 0.00 0.00 1,787.95 -2,011.58 END BAL -960.75 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 90 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00753 TAX CLCT-PAY-UTIL-MUNI-PONCE BEG YR BL -2,437.60 CM -376.21 0.00 0.00 0.00 3,377.92 -3,754.13 YTD -1,316.53 0.00 0.00 0.00 5,815.52 -7,132.05 END BAL -3,754.13 241 00761 TAX CLCT-PAY-UTIL-MUNI-CRESTVW BEG YR BL -101,606.39 CM 24,519.42 0.00 0.00 0.00 140,968.67 -116,449.25 YTD -14,842.86 0.00 0.00 0.00 242,575.06 -257,417.92 END BAL -116,449.25 241 00762 TAX CLCT PAY-UTIL-MUNI-LRL HIL BEG YR BL -1,117.82 CM 366.16 0.00 0.00 0.00 1,776.28 -1,410.12 YTD -292.30 0.00 0.00 0.00 2,894.10 -3,186.40 END BAL -1,410.12 241 00771 TAX CLCT-PAY-UTIL-MUNI-NICVLL BEG YR BL -56,552.91 CM 7,541.95 0.00 0.00 0.00 83,196.13 -75,654.18 YTD -19,101.27 0.00 0.00 0.00 139,749.04 -158,850.31 END BAL -75,654.18 241 00772 TAX CLCT PAY-UTIL-MUNI-VALP BEG YR BL -13,242.14 CM 732.83 0.00 0.00 0.00 15,072.78 -14,339.95 YTD -1,097.81 0.00 0.00 0.00 28,314.92 -29,412.73 END BAL -14,339.95 241 00773 TAX CLCT-PAY-UTIL-MUNI-SHLMAR BEG YR BL -2,896.46 CM 54.46 0.00 0.00 0.00 4,344.34 -4,289.88 YTD -1,393.42 0.00 0.00 0.00 7,240.80 -8,634.22 END BAL -4,289.88 241 00774 TAX CLCT-PAY-UTIL-MUNI-FTWBCH BEG YR BL -112,964.60 CM 29,197.56 0.00 0.00 0.00 169,505.90 -140,308.34 YTD -27,343.74 0.00 0.00 0.00 282,470.50 -309,814.24 END BAL -140,308.34 241 00775 TAX CLCT-PAY-UTIL-MUNI-CNCBYU BEG YR BL -2,159.57 CM 251.19 0.00 0.00 0.00 2,924.89 -2,673.70 YTD -514.13 0.00 0.00 0.00 5,084.46 -5,598.59 END BAL -2,673.70 241 00776 TAX CLCT-PAY-UTIL-MUNI-MRYEST BEG YR BL -15,150.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 91 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 521.69 0.00 0.00 0.00 16,414.70 -15,893.01 YTD -742.69 0.00 0.00 0.00 31,565.02 -32,307.71 END BAL -15,893.01 TOTAL 241 00000 BEG YR BL -2,041,872.48 CM -20,675.25 0.00 0.00 0.00 1,153,783.84 -1174459.09 YTD -665,631.23 0.00 0.00 0.00 2,084,479.92 -2750111.15 END BAL -2,707,503.71 242 00022 MC&AL-BANK OVERDRAFT BEG YR BL 0.00 CM -904,838.35 0.00 0.00 0.00 0.00 -904,838.35 YTD -3,383,102.58 0.00 0.00 0.00 0.00 -3383102.58 END BAL -3,383,102.58 242 00044 MC&AL-CASH MGMT BEG YR BL -595,367.27 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 -15.20 0.00 0.00 0.00 17,331.00 -17,346.20 YTD -17,346.20 0.00 0.00 0.00 17,331.00 -34,677.20 END BAL -17,346.20 242 00113 MC&AL-SOLAR SCHOOLS PROG BEG YR BL 0.00 CM -422.77 0.00 0.00 0.00 0.00 -422.77 YTD -54,415.36 0.00 0.00 0.00 0.00 -54,415.36 END BAL -54,415.36 242 00118 MC&AL-PDP BEG YR BL -1,218,610.00 CM -130,615.00 0.00 0.00 0.00 0.00 -130,615.00 YTD -261,229.00 0.00 0.00 0.00 0.00 -261,229.00 END BAL -1,479,839.00 242 00125 MC&AL-PPP-COVERED BEG YR BL -1,135,728.00 CM -158,008.00 0.00 0.00 0.00 0.00 -158,008.00 YTD -316,016.00 0.00 0.00 0.00 0.00 -316,016.00 END BAL -1,451,744.00 242 00129 MC&AL-PPP-NONCOVER BEG YR BL -5,617,860.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 92 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -817,033.00 0.00 0.00 0.00 0.00 -817,033.00 YTD -1,634,066.00 0.00 0.00 0.00 0.00 -1634066.00 END BAL -7,251,926.00 242 00138 MC&AL-PYRL BEG YR BL -1,364,527.87 CM -23,807.70 -23,807.70 0.00 0.00 0.00 0.00 YTD -717,806.29 -717,806.29 0.00 0.00 0.00 0.00 END BAL -2,082,334.16 242 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 -32,940.00 0.00 0.00 0.00 0.00 -32,940.00 END BAL -98,088.50 242 00409 MC&AL-FLAT BILL BEG YR BL 0.00 CM -125,029.91 0.00 0.00 0.00 0.00 -125,029.91 YTD -125,029.91 0.00 0.00 0.00 0.00 -125,029.91 END BAL -125,029.91 242 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 93 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 CM -94,330.85 0.00 0.00 0.00 0.00 -94,330.85 YTD -1,376,214.28 0.00 0.00 0.00 0.00 -1376214.28 END BAL -1,376,214.28 242 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 -2,270,570.78 -23,807.70 0.00 0.00 17,331.00 -2264094.08 YTD -3,912,215.97 -717,806.29 0.00 0.00 630,218.06 -3824627.74 END BAL -26,350,151.99 244 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 107.15 0.00 0.00 0.00 0.00 107.15 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 94 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 244 00000 BEG YR BL -253.10 CM 107.15 0.00 0.00 0.00 0.00 107.15 YTD 253.10 0.00 0.00 0.00 0.00 253.10 END BAL -0.00 245 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 0.00 245 01707 DL HDG ST-INT-CF HDG-LOSS 7/09 BEG YR BL 0.00 CM -201,804.00 0.00 0.00 0.00 0.00 -201,804.00 YTD -816,882.00 0.00 0.00 0.00 0.00 -816,882.00 END BAL -816,882.00 245 02110 DERIV LIAB REG-ST-CMDTY-GAS BEG YR BL 0.00 CM 170,194.72 0.00 0.00 0.00 0.00 170,194.72 YTD -10,196,220.17 0.00 0.00 0.00 0.00 -10196220.17 END BAL -10,196,220.17 245 06110 DERIV LIAB REG-LT-CMDTY-GAS BEG YR BL 0.00 CM -748,934.23 0.00 0.00 0.00 0.00 -748,934.23 YTD -5,680,915.46 0.00 0.00 0.00 0.00 -5680915.46 END BAL -5,680,915.46 TOTAL 245 00000 BEG YR BL -13,888,912.16 CM -780,543.51 0.00 0.00 0.00 0.00 -780,543.51 YTD -2,805,105.47 0.00 0.00 0.00 0.00 -2805105.47 END BAL -16,694,017.63 253 00301 OTH DEF CR-POLE ATCH-COMCST PC BEG YR BL -9,886,996.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 95 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -71,284.37 0.00 0.00 0.00 0.00 -71,284.37 YTD -611,944.79 0.00 0.00 0.00 0.00 -611,944.79 END BAL -10,498,940.92 253 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 -54,917.34 0.00 0.00 0.00 0.00 -54,917.34 END BAL -3,740,430.53 253 00305 OTH DEF CR-POLE ATCH-CAMBELTON BEG YR BL -7,697.26 CM -54.87 0.00 0.00 0.00 0.00 -54.87 YTD -556.34 0.00 0.00 0.00 0.00 -556.34 END BAL -8,253.60 253 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 -148.86 0.00 0.00 0.00 0.00 -148.86 END BAL -148.86 253 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 -50,465.80 0.00 0.00 0.00 0.00 -50,465.80 END BAL -50,465.80 253 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 -381,120.90 0.00 0.00 0.00 0.00 -381,120.90 END BAL -4,522,957.20 253 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 -8,815.08 0.00 0.00 0.00 0.00 -8,815.08 YTD -62,675.86 0.00 0.00 0.00 0.00 -62,675.86 END BAL -1,249,829.11 253 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 96 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -2,063,517.50 0.00 0.00 0.00 0.00 -2063517.50 END BAL -43,427,706.55 253 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 -515,672.62 0.00 0.00 0.00 0.00 -515,672.62 END BAL -9,984,224.10 253 00334 OTH DEF CR-POLE ATCH-BRGHT LLC BEG YR BL -4,287,704.10 CM -32,074.38 0.00 0.00 0.00 0.00 -32,074.38 YTD -64,148.76 0.00 0.00 0.00 0.00 -64,148.76 END BAL -4,351,852.86 253 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 -64,559.63 0.00 0.00 0.00 0.00 -64,559.63 YTD -526,207.56 0.00 0.00 0.00 0.00 -526,207.56 END BAL -10,631,431.53 253 00342 OTH DEF CR-POLE ATCH-VALP BEG YR BL -555,990.95 CM -4,001.97 0.00 0.00 0.00 0.00 -4,001.97 YTD -28,019.74 0.00 0.00 0.00 0.00 -28,019.74 END BAL -584,010.69 253 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 -13,912.26 0.00 0.00 0.00 0.00 -13,912.26 END BAL -16,735.47 253 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 97 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 -822,857.56 0.00 0.00 0.00 0.00 -822,857.56 END BAL -822,857.56 253 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 -38,500.00 0.00 0.00 0.00 0.00 -38,500.00 END BAL -38,500.00 253 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 00390 OTH DEF CR-UNEARN LS INC-ARMST BEG YR BL 0.00 CM 300.00 0.00 0.00 0.00 0.00 300.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 253 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 -66,728.10 0.00 0.00 0.00 29,019.61 -95,747.71 END BAL -150,715.22 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -72,260.42 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -93,759.14 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 98 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -156,004.32 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -106,907.91 253 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 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 16,089.56 0.00 0.00 0.00 16,089.56 0.00 END BAL -32,046.25 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -94,638.34 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -15,318.43 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -13,473.48 253 00561 DEFERRED DIRECTORS COMP-STOCK W D HULL BEG YR BL -304,477.94 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 99,527.98 0.00 0.00 0.00 99,527.98 0.00 END BAL -204,949.96 253 00562 DEFERRED DIRECTORS COMP-STOCK FRED C DONOVAN BEG YR BL -323,156.97 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 99 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -323,156.97 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -107,286.41 253 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 18,716.20 0.00 0.00 0.00 18,716.20 0.00 END BAL -37,277.84 253 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -52,476.67 253 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 -6,200.00 0.00 0.00 0.00 0.00 -6,200.00 YTD -10,027.10 0.00 0.00 0.00 0.00 -10,027.10 END BAL -148,948.38 253 00643 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - ANCH BEG YR BL -97,851.13 CM -1,500.00 0.00 0.00 0.00 0.00 -1,500.00 YTD -4,327.10 0.00 0.00 0.00 0.00 -4,327.10 END BAL -102,178.23 253 00644 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - PULL BEG YR BL -192,467.72 CM -6,200.00 0.00 0.00 0.00 0.00 -6,200.00 YTD -10,027.10 0.00 0.00 0.00 0.00 -10,027.10 END BAL -202,494.82 253 00645 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - CRAM BEG YR BL -196,807.59 CM -6,200.00 0.00 0.00 0.00 0.00 -6,200.00 YTD -10,027.10 0.00 0.00 0.00 0.00 -10,027.10 END BAL -206,834.69 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 100 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -58,359.86 253 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 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 0.00 0.00 0.00 0.00 0.00 0.00 YTD -3,944,139.69 0.00 0.00 0.00 0.00 -3944139.69 END BAL -3,944,139.69 253 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 -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00 END BAL -65,223,273.00 253 00905 ITC DELTACOM-FIBER OPTIC PROJ BEG YR BL -848,571.84 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 101 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 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 0.00 253 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 26,300.00 0.00 0.00 0.00 0.00 26,300.00 END BAL -131,474.00 253 00989 OTH DEF CR-I&D BEG YR BL 0.00 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 -86,531.00 253 01950 OTH DEF CR-PLT TENASKA LEV LS BEG YR BL 0.00 CM -3,902,469.94 0.00 0.00 0.00 0.00 -3902469.94 YTD -15,946,179.76 0.00 0.00 0.00 0.00 -15946179.76 END BAL -15,946,179.76 253 01953 OTH DEF CR-OVER RECOVERY-BLOUNTSTOWN FUEL BEG YR BL -51,606.27 CM 9,603.30 0.00 0.00 0.00 0.00 9,603.30 YTD 20,407.29 0.00 0.00 0.00 0.00 20,407.29 END BAL -31,198.98 253 01954 OTH DEF CR-OVER RECOV-BLOUNTSTOWN ENVIRON BEG YR BL -18,177.64 CM 1,109.64 0.00 0.00 0.00 0.00 1,109.64 YTD 4,744.04 0.00 0.00 0.00 0.00 4,744.04 END BAL -13,433.60 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 102 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 01956 OTH DEF CR-OVER RECOVERY - FPU ENVIRON BEG YR BL -225,210.34 CM 7,552.07 0.00 0.00 0.00 0.00 7,552.07 YTD 37,218.24 0.00 0.00 0.00 0.00 37,218.24 END BAL -187,992.10 253 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 -4,470,118.89 0.00 0.00 0.00 0.00 -4470118.89 YTD 2,825,149.43 0.00 0.00 0.00 165,353.35 2,659,796.08 END BAL -178,584,885.00 254 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 103 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 71,749.02 0.00 0.00 0.00 0.00 71,749.02 YTD 71,436.14 0.00 0.00 0.00 0.00 71,436.14 END BAL -5,915,515.56 254 00201 OTH REG LIAB-ITC BEG YR BL -5,424,649.57 CM 75,057.54 0.00 0.00 0.00 0.00 75,057.54 YTD 153,212.34 0.00 0.00 0.00 0.00 153,212.34 END BAL -5,271,437.23 254 00309 ORL-ALL DF GAIN ON SALE-SO2-09 BEG YR BL 0.00 CM -6,394.38 0.00 0.00 0.00 0.00 -6,394.38 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 254 00310 ORL-ALL DF GAIN ON SALE-SO2-10 BEG YR BL 0.00 CM 12,788.76 0.00 0.00 0.00 0.00 12,788.76 YTD -63,943.85 0.00 0.00 0.00 0.00 -63,943.85 END BAL -63,943.85 254 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 104 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -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 00450 ORL-HDG-UNREAL GAIN-ELEC-CUR BEG YR BL -426.01 CM -21,746.98 0.00 0.00 0.00 0.00 -21,746.98 YTD -21,320.97 0.00 0.00 0.00 0.00 -21,320.97 END BAL -21,746.98 254 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 10,852.02 0.00 0.00 0.00 0.00 10,852.02 YTD 38,359.29 0.00 0.00 0.00 0.00 38,359.29 END BAL -9,260.73 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 105 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 00561 ORL-HDG-UNREAL GAIN-GAS-CUR BEG YR BL 0.00 CM 46,012.38 0.00 0.00 0.00 0.00 46,012.38 YTD -3,649.67 0.00 0.00 0.00 0.00 -3,649.67 END BAL -3,649.67 254 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 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 7,460.95 0.00 0.00 0.00 0.00 7,460.95 YTD -86,858.82 0.00 0.00 0.00 0.00 -86,858.82 END BAL -86,858.82 254 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 -122,981.40 0.00 0.00 0.00 0.00 -122,981.40 END BAL -122,981.40 254 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 106 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 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 0.00 0.00 0.00 0.00 0.00 0.00 YTD -517,206.00 0.00 0.00 0.00 0.00 -517,206.00 END BAL -3,773,427.00 254 00923 REG LIAB-CORAL/BACON LEV CAP BEG YR BL -3,301,064.00 CM 686,217.00 0.00 0.00 0.00 0.00 686,217.00 YTD 1,372,434.00 0.00 0.00 0.00 0.00 1,372,434.00 END BAL -1,928,630.00 254 00927 OTH REG LIAB-DAHLBERG LEV CAP BEG YR BL -4,234,711.89 CM 880,301.16 0.00 0.00 0.00 0.00 880,301.16 YTD 1,760,602.32 0.00 0.00 0.00 0.00 1,760,602.32 END BAL -2,474,109.57 254 05110 OTH REG LIAB STM PROD ARO BEG YR BL 0.00 CM -32,313.53 0.00 0.00 0.00 0.00 -32,313.53 YTD -11,544,167.10 0.00 0.00 0.00 0.00 -11544167.10 END BAL -11,544,167.10 254 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 -2,511,269.00 0.00 0.00 0.00 0.00 -2511269.00 YTD -7,165,464.00 0.00 0.00 0.00 0.00 -7165464.00 END BAL -7,165,464.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 107 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 30710 OTH REG LIAB-ENVIRO OVER RECOV BEG YR BL 0.00 CM 108,162.59 0.00 0.00 0.00 0.00 108,162.59 YTD -10,863,441.06 0.00 0.00 0.00 0.00 -10863441.06 END BAL -10,863,441.06 254 30712 OTH REG LIAB-ECCR-OVER RECOV BEG YR BL 0.00 CM -81,684.35 0.00 0.00 0.00 0.00 -81,684.35 YTD -1,649,257.53 0.00 0.00 0.00 0.00 -1649257.53 END BAL -1,649,257.53 TOTAL 254 00000 BEG YR BL -49,571,165.79 CM -743,660.02 0.00 0.00 0.00 0.00 -743,660.02 YTD -2,186,468.57 0.00 0.00 0.00 0.00 -2186468.57 END BAL -51,757,634.36 255 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 261.00 0.00 0.00 0.00 0.00 261.00 YTD 726.00 0.00 0.00 0.00 0.00 726.00 END BAL 5,285,721.00 255 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 54,314.00 0.00 0.00 0.00 0.00 54,314.00 YTD 108,388.00 0.00 0.00 0.00 0.00 108,388.00 END BAL 18,907,134.00 255 00105 ACCUM DEF INVST TX CR-ELEC-10% BEG YR BL 31,951,763.00 CM 69,143.00 0.00 0.00 0.00 0.00 69,143.00 YTD 148,186.00 0.00 0.00 0.00 0.00 148,186.00 END BAL 32,099,949.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 108 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 109 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 1,526,643.00 TOTAL 255 00000 BEG YR BL -9,652,416.00 CM 123,718.00 0.00 0.00 0.00 0.00 123,718.00 YTD 257,300.00 0.00 0.00 0.00 0.00 257,300.00 END BAL -9,395,116.00 281 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 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 -27,410,263.05 0.00 0.00 0.00 0.00 -27410263.05 END BAL -27,410,263.05 281 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 -4,270,913.28 0.00 0.00 0.00 0.00 -4270913.28 END BAL -4,270,913.28 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 -3,995,442.40 0.00 0.00 0.00 0.00 -3995442.40 END BAL -31,681,176.33 282 00035 ADIT-OTH PROP-FAS 109-FED-EDT BEG YR BL -20,650,943.00 CM -88,626.17 0.00 0.00 0.00 0.00 -88,626.17 YTD -177,252.34 0.00 0.00 0.00 0.00 -177,252.34 END BAL -20,828,195.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 110 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 282 00036 ADIT-OTH PROP-FAS 109-ST-EDT BEG YR BL -3,316,131.00 CM -14,752.81 0.00 0.00 0.00 0.00 -14,752.81 YTD -29,505.64 0.00 0.00 0.00 0.00 -29,505.64 END BAL -3,345,636.64 282 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 -93,353.03 0.00 0.00 0.00 0.00 -93,353.03 END BAL 3,669,077.59 282 00038 ADIT-OTH PROP-FAS 109-ST-ITC BEG YR BL -84,945.54 CM 2,604.65 0.00 0.00 0.00 0.00 2,604.65 YTD 49,473.32 0.00 0.00 0.00 0.00 49,473.32 END BAL -35,472.22 282 00131 ADIT-OTH PROP-MTD-PRTCT-FED BEG YR BL -301,558,039.81 CM -1,020,129.41 0.00 0.00 0.00 0.00 -1020129.41 YTD -2,040,258.82 0.00 0.00 0.00 0.00 -2040258.82 END BAL -303,598,298.63 282 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 -407,060.70 0.00 0.00 0.00 0.00 -407,060.70 END BAL -47,392,883.77 282 00141 ADIT-OTH PROP-BASIS-UNPRTCT-FD BEG YR BL 61,519,901.85 CM 66,790.07 0.00 0.00 0.00 0.00 66,790.07 YTD 133,580.15 0.00 0.00 0.00 0.00 133,580.15 END BAL 61,653,482.00 282 00142 ADIT-OTH PROP-RMVL-PRTCT-ST BEG YR BL 9,553,175.37 CM 10,495.59 0.00 0.00 0.00 0.00 10,495.59 YTD 20,991.17 0.00 0.00 0.00 0.00 20,991.17 END BAL 9,574,166.54 282 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 211,314.78 0.00 0.00 0.00 0.00 211,314.78 END BAL -12,262,790.49 282 00144 ADIT-OTH PROP-LIFE-UNPRTCT-ST BEG YR BL -2,622,373.66 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 111 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 17,576.52 0.00 0.00 0.00 0.00 17,576.52 YTD 35,153.04 0.00 0.00 0.00 0.00 35,153.04 END BAL -2,587,220.62 282 00145 ADIT-OTH PROP-RMVL-UNPRTCT-FED BEG YR BL 5,192,891.00 CM 359,248.06 0.00 0.00 0.00 0.00 359,248.06 YTD 718,496.11 0.00 0.00 0.00 0.00 718,496.11 END BAL 5,911,387.11 282 00146 ADIT-OTH PROP-RMVL-UNPRTCT-ST BEG YR BL 755,683.00 CM 56,455.84 0.00 0.00 0.00 0.00 56,455.84 YTD 112,911.69 0.00 0.00 0.00 0.00 112,911.69 END BAL 868,594.69 282 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 573,638.94 0.00 0.00 0.00 0.00 573,638.94 END BAL 16,115,201.83 282 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 35,763.20 0.00 0.00 0.00 0.00 35,763.20 END BAL 4,613,818.77 282 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 -450,186.05 0.00 0.00 0.00 0.00 -450,186.05 YTD -856,108.13 0.00 0.00 0.00 0.00 -856,108.13 END BAL -288,331,376.90 283 00035 F-RA FL TH PROP BEG YR BL -12,905,348.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 112 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -0.03 0.00 0.00 0.00 0.00 -0.03 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 0.01 0.00 0.00 0.00 0.00 0.01 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 0.00 283 01303 ADIT-DTL-ELEC-FED-LT BEG YR BL 0.00 CM -748,787.03 0.00 0.00 0.00 0.00 -748,787.03 YTD -23,888,710.54 0.00 0.00 0.00 0.00 -23888710.54 END BAL -23,888,710.54 283 01307 ADIT-DTL-ELEC-ST-LT BEG YR BL 0.00 CM -117,666.53 0.00 0.00 0.00 0.00 -117,666.53 YTD -3,742,340.67 0.00 0.00 0.00 0.00 -3742340.67 END BAL -3,742,340.67 283 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 -55,665.57 0.00 0.00 0.00 0.00 -55,665.57 YTD -13,016,679.18 0.00 0.00 0.00 0.00 -13016679.18 END BAL -13,016,679.18 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 113 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 283 01807 ADIT-FAS 109-ST-LT BEG YR BL 0.00 CM -9,256.58 0.00 0.00 0.00 0.00 -9,256.58 YTD -2,164,527.15 0.00 0.00 0.00 0.00 -2164527.15 END BAL -2,164,527.15 283 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 BEG YR BL -40,639,157.40 CM -931,375.73 0.00 0.00 0.00 0.00 -931,375.73 YTD -2,313,335.07 0.00 0.00 0.00 0.00 -2313335.07 END BAL -42,952,492.47 TOTAL SUBSIDIARY LEDGER SUBSIDIARY LEDGER BEG YR BL -2397889302.00 CM -18,508,446.77 -7121777.26 0.00 -490,050.95 -32765705.57 21869087.01 YTD -50,695,621.80 -14903898.59 0.00 -2140201.35 -54676939.89 21025418.03 END BAL -2448584923.80 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 114 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 4,856,357.47 0.00 0.00 0.00 0.00 4,856,357.47 YTD 9,633,249.69 0.00 0.00 0.00 0.00 9,633,249.69 403 00441 STRUCTURE & IMP CM 30,336.77 0.00 0.00 0.00 0.00 30,336.77 YTD 60,859.41 0.00 0.00 0.00 0.00 60,859.41 403 00442 FUEL HOLDERS CM 7,772.37 0.00 0.00 0.00 0.00 7,772.37 YTD 15,544.74 0.00 0.00 0.00 0.00 15,544.74 403 00443 PRIME MOVERS CM 290,726.11 0.00 0.00 0.00 0.00 290,726.11 YTD 581,452.22 0.00 0.00 0.00 0.00 581,452.22 403 00444 GENERATORS CM 187,667.59 0.00 0.00 0.00 0.00 187,667.59 YTD 375,335.18 0.00 0.00 0.00 0.00 375,335.18 403 00445 ACCESS ELEC EQI CM 30,895.89 0.00 0.00 0.00 0.00 30,895.89 YTD 61,796.52 0.00 0.00 0.00 0.00 61,796.52 403 00446 MISC PLT EQUIP CM 1,839.17 0.00 0.00 0.00 0.00 1,839.17 YTD 3,678.34 0.00 0.00 0.00 0.00 3,678.34 403 00550 EASEMENT& R-O-W CM 18,001.75 0.00 0.00 0.00 0.00 18,001.75 YTD 36,003.50 0.00 0.00 0.00 0.00 36,003.50 403 00552 STRUCTURE & IMP CM 15,234.50 0.00 0.00 0.00 0.00 15,234.50 YTD 30,469.00 0.00 0.00 0.00 0.00 30,469.00 403 00553 STATION EQUIP CM 170,379.44 0.00 0.00 0.00 0.00 170,379.44 YTD 340,632.07 0.00 0.00 0.00 0.00 340,632.07 403 00554 TOWERS & FIXTUR CM 74,675.18 0.00 0.00 0.00 0.00 74,675.18 YTD 149,173.88 0.00 0.00 0.00 0.00 149,173.88 403 00555 POLES & FIXTURE CM 261,309.90 0.00 0.00 0.00 0.00 261,309.90 YTD 521,396.63 0.00 0.00 0.00 0.00 521,396.63 403 00556 O/H CONDUCTORS CM 138,495.26 0.00 0.00 0.00 0.00 138,495.26 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 115 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 276,847.57 0.00 0.00 0.00 0.00 276,847.57 403 00558 U/G CONDUCTORS CM 25,839.92 0.00 0.00 0.00 0.00 25,839.92 YTD 51,679.84 0.00 0.00 0.00 0.00 51,679.84 403 00559 ROADS & TRAILS CM 112.65 0.00 0.00 0.00 0.00 112.65 YTD 225.30 0.00 0.00 0.00 0.00 225.30 403 00660 EASEMENTS R-O-W CM 340.29 0.00 0.00 0.00 0.00 340.29 YTD 680.58 0.00 0.00 0.00 0.00 680.58 403 00661 STRUCTURES& IMP CM 32,980.08 0.00 0.00 0.00 0.00 32,980.08 YTD 65,075.08 0.00 0.00 0.00 0.00 65,075.08 403 00662 STATION EQUIP CM 317,460.78 0.00 0.00 0.00 0.00 317,460.78 YTD 635,562.05 0.00 0.00 0.00 0.00 635,562.05 403 00664 POLES,TOWERS,&F CM 543,649.28 0.00 0.00 0.00 0.00 543,649.28 YTD 1,083,621.34 0.00 0.00 0.00 0.00 1,083,621.34 403 00665 O/H CONDUCTORS CM 277,719.42 0.00 0.00 0.00 0.00 277,719.42 YTD 554,195.18 0.00 0.00 0.00 0.00 554,195.18 403 00666 U/G CONDUIT CM 1,420.36 0.00 0.00 0.00 0.00 1,420.36 YTD 2,840.72 0.00 0.00 0.00 0.00 2,840.72 403 00667 U/G CONDUCTORS CM 310,917.54 0.00 0.00 0.00 0.00 310,917.54 YTD 617,243.31 0.00 0.00 0.00 0.00 617,243.31 403 00668 TRANSFORMERS L CM 732,604.69 0.00 0.00 0.00 0.00 732,604.69 YTD 1,462,002.32 0.00 0.00 0.00 0.00 1,462,002.32 403 00669 DEPRECIATION EX CM 238,536.65 0.00 0.00 0.00 0.00 238,536.65 YTD 476,392.47 0.00 0.00 0.00 0.00 476,392.47 403 00670 METERS CM 120,170.56 0.00 0.00 0.00 0.00 120,170.56 YTD 239,799.36 0.00 0.00 0.00 0.00 239,799.36 403 00673 STREET LIGHTING PROGRAM: GLS758FP GULF POWER COMPANY PAGE 116 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 242,749.53 0.00 0.00 0.00 0.00 242,749.53 YTD 484,593.34 0.00 0.00 0.00 0.00 484,593.34 403 00790 STRUCTURE & IMP CM 123,349.46 0.00 0.00 0.00 0.00 123,349.46 YTD 246,594.01 0.00 0.00 0.00 0.00 246,594.01 403 00796 POWER OP EQUIP CM 2,424.12 0.00 0.00 0.00 0.00 2,424.12 YTD 4,848.24 0.00 0.00 0.00 0.00 4,848.24 403 00797 COMMUNICA EQUIP CM 72,150.39 0.00 0.00 0.00 0.00 72,150.39 YTD 144,063.15 0.00 0.00 0.00 0.00 144,063.15 403 00952 DANIEL-STRUCTUR CM 503.38 0.00 0.00 0.00 0.00 503.38 YTD 1,006.76 0.00 0.00 0.00 0.00 1,006.76 403 00953 DAN-STATION EQU CM 7,647.85 0.00 0.00 0.00 0.00 7,647.85 YTD 15,295.70 0.00 0.00 0.00 0.00 15,295.70 403 01952 SCH-STRUCTURES CM 412.55 0.00 0.00 0.00 0.00 412.55 YTD 825.10 0.00 0.00 0.00 0.00 825.10 403 01953 SCH-STATION EQ CM 7,060.87 0.00 0.00 0.00 0.00 7,060.87 YTD 14,121.74 0.00 0.00 0.00 0.00 14,121.74 403 01997 SCH-COMMUN EQ CM 9.60 0.00 0.00 0.00 0.00 9.60 YTD 19.20 0.00 0.00 0.00 0.00 19.20 403 *** TOTAL CM 9,141,751.37 0.00 0.00 0.00 0.00 9,141,751.37 YTD 18,187,123.54 0.00 0.00 0.00 0.00 18187123.54 TOTAL 403 00000 CM 9,141,751.37 0.00 0.00 0.00 0.00 9,141,751.37 YTD 18,187,123.54 0.00 0.00 0.00 0.00 18187123.54 403 10117 ARO DEPR. EXP. STEAM PRODUCTION CM 9,560.19 0.00 0.00 0.00 0.00 9,560.19 YTD 19,120.39 0.00 0.00 0.00 0.00 19,120.39 403 10447 ARO DEPR. EXP. OTHER PRODUCTION PROGRAM: GLS758FP GULF POWER COMPANY PAGE 117 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,654.98 0.00 0.00 0.00 0.00 1,654.98 YTD 3,309.95 0.00 0.00 0.00 0.00 3,309.95 403 10557 ARO DEPR. EXP. TRANSMISSION CM 11.92 0.00 0.00 0.00 0.00 11.92 YTD 23.84 0.00 0.00 0.00 0.00 23.84 403 10667 ARO DEPR. EXP. DISTRIBUTION CM 83.77 0.00 0.00 0.00 0.00 83.77 YTD 167.53 0.00 0.00 0.00 0.00 167.53 403 10777 ARO DEPR. EXP.GENERAL PLANT CM 337.71 0.00 0.00 0.00 0.00 337.71 YTD 675.42 0.00 0.00 0.00 0.00 675.42 403 *** TOTAL CM 11,648.57 0.00 0.00 0.00 0.00 11,648.57 YTD 23,297.13 0.00 0.00 0.00 0.00 23,297.13 TOTAL 403 10000 CM 11,648.57 0.00 0.00 0.00 0.00 11,648.57 YTD 23,297.13 0.00 0.00 0.00 0.00 23,297.13 403 99901 ECRC-DEPR EXP CM 2,123,512.54 0.00 0.00 0.00 0.00 2,123,512.54 YTD 2,937,083.44 0.00 0.00 0.00 0.00 2,937,083.44 403 99902 ECRC-DISMANTLEMENT CM 50,732.33 0.00 0.00 0.00 0.00 50,732.33 YTD 101,464.66 0.00 0.00 0.00 0.00 101,464.66 403 99999 ECRC-DEPR/DISMANTLE-CONTRA CM -2,174,244.87 0.00 0.00 0.00 0.00 -2174244.87 YTD -3,038,548.10 0.00 0.00 0.00 0.00 -3038548.10 403 *** 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 142,741.82 0.00 0.00 0.00 0.00 142,741.82 404 00030 AMORT EXP-GENER CM 252,090.62 0.00 0.00 0.00 0.00 252,090.62 YTD 504,181.24 0.00 0.00 0.00 0.00 504,181.24 404 *** TOTAL CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 118 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 646,923.06 0.00 0.00 0.00 0.00 646,923.06 TOTAL 404 00000 CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 YTD 646,923.06 0.00 0.00 0.00 0.00 646,923.06 404 99901 ECRC-AMORTIZARTION CM 14,010.62 0.00 0.00 0.00 0.00 14,010.62 YTD 19,909.24 0.00 0.00 0.00 0.00 19,909.24 404 99999 ECRC-AMORTIZARTION-CONTRA CM -14,010.62 0.00 0.00 0.00 0.00 -14,010.62 YTD -19,909.24 0.00 0.00 0.00 0.00 -19,909.24 404 *** 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 108,742.00 0.00 0.00 0.00 0.00 108,742.00 407 *** TOTAL CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 108,742.00 0.00 0.00 0.00 0.00 108,742.00 TOTAL 407 03000 CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 108,742.00 0.00 0.00 0.00 0.00 108,742.00 407 35500 REG DR AMORT CRIST 1-3 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 14,707.26 0.00 0.00 0.00 0.00 14,707.26 407 *** TOTAL CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 14,707.26 0.00 0.00 0.00 0.00 14,707.26 TOTAL 407 00000 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 14,707.26 0.00 0.00 0.00 0.00 14,707.26 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 119 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -54,371.00 0.00 0.00 0.00 0.00 -54,371.00 YTD -120,494.49 0.00 0.00 0.00 0.00 -120,494.49 407 *** TOTAL CM -54,371.00 0.00 0.00 0.00 0.00 -54,371.00 YTD -120,494.49 0.00 0.00 0.00 0.00 -120,494.49 TOTAL 407 04000 CM -54,371.00 0.00 0.00 0.00 0.00 -54,371.00 YTD -120,494.49 0.00 0.00 0.00 0.00 -120,494.49 408 10105 TOTIT-OP INC-PYRL TX-UNEMP-FL CM 3,608.70 0.00 0.00 0.00 0.00 3,608.70 YTD 13,671.31 0.00 0.00 0.00 0.00 13,671.31 408 10107 TOTIT-OPER INC-ADVALOREM-MS CM 386,212.98 0.00 0.00 0.00 0.00 386,212.98 YTD 767,545.98 0.00 0.00 0.00 0.00 767,545.98 408 10109 TOTIT-OPER INC-ADVAL-AL CM 2,417.00 0.00 0.00 0.00 0.00 2,417.00 YTD 4,834.00 0.00 0.00 0.00 0.00 4,834.00 408 10115 TOTIT-OPER INC-LIC FEE-MUNI CM 500.00 0.00 0.00 0.00 500.00 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 220,000.00 0.00 0.00 0.00 0.00 220,000.00 408 10124 TOTIT, UTIL OPER INC-FRANCH-FL CM 1,415,310.76 0.00 0.00 0.00 0.00 1,415,310.76 YTD 2,883,831.08 0.00 0.00 0.00 0.00 2,883,831.08 408 10131 TOTIT-UNEMP-ST-JOINT OWNER CM 510.96 0.00 0.00 0.00 0.00 510.96 YTD 1,083.56 0.00 0.00 0.00 0.00 1,083.56 408 10200 TOTIT-OPER INC-PYRL - FICA CM 589,718.15 0.00 0.00 0.00 0.00 589,718.15 YTD 1,292,520.19 0.00 0.00 0.00 0.00 1,292,520.19 408 10210 TOTIT-OPER INC-PYRL CAP-FED CM -102,385.99 0.00 0.00 0.00 0.00 -102,385.99 YTD -206,961.15 0.00 0.00 0.00 0.00 -206,961.15 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 120 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -839.63 0.00 0.00 0.00 0.00 -839.63 YTD -2,243.21 0.00 0.00 0.00 0.00 -2,243.21 408 10310 TOTIT-OPR INC-FRANCH-MUNI CM 1,759,861.48 0.00 0.00 0.00 0.00 1,759,861.48 YTD 3,687,236.49 0.00 0.00 0.00 0.00 3,687,236.49 408 10502 TOTIT-OPER INC-FICA-JO PLT CM 43,613.59 0.00 0.00 0.00 0.00 43,613.59 YTD 92,412.87 0.00 0.00 0.00 0.00 92,412.87 408 11113 TOTIT-OPER INC-USE-FL CM 9,067.11 0.00 0.00 0.00 0.00 9,067.11 YTD 16,415.74 0.00 0.00 0.00 0.00 16,415.74 408 11114 TOTIT-OPER INC-GROSS REC-FL CM 2,694,607.94 0.00 0.00 0.00 0.00 2,694,607.94 YTD 5,619,493.86 0.00 0.00 0.00 0.00 5,619,493.86 408 11116 TOTIT-OPER INC-REG COMMIS-ST CM 78,284.68 0.00 0.00 0.00 0.00 78,284.68 YTD 163,155.63 0.00 0.00 0.00 0.00 163,155.63 408 11118 TOTIT-OPER INC-FRANCH-MS CM 13,692.00 0.00 0.00 0.00 0.00 13,692.00 YTD 27,252.00 0.00 0.00 0.00 0.00 27,252.00 408 19106 TOTIT-OPER INC-ADVAL-FL CM 1,323,946.00 0.00 0.00 0.00 0.00 1,323,946.00 YTD 2,647,892.00 0.00 0.00 0.00 0.00 2,647,892.00 408 *** TOTAL CM 8,328,125.73 0.00 0.00 0.00 500.00 8,327,625.73 YTD 17,228,640.35 0.00 0.00 0.00 500.00 17228140.35 TOTAL 408 00000 CM 8,328,125.73 0.00 0.00 0.00 500.00 8,327,625.73 YTD 17,228,640.35 0.00 0.00 0.00 500.00 17228140.35 408 20005 TOTIT-OTH INC&DED CM -4,748.00 0.00 0.00 0.00 0.00 -4,748.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 408 20006 TOTIT-OTH INC&DED-ADVALOR-FL CM 9,496.00 0.00 0.00 0.00 0.00 9,496.00 YTD 9,496.00 0.00 0.00 0.00 0.00 9,496.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 121 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 355.71 0.00 0.00 0.00 0.00 355.71 YTD 719.09 0.00 0.00 0.00 0.00 719.09 408 20008 TOTIT-PAYROLL-STATE CM 2.48 0.00 0.00 0.00 0.00 2.48 YTD 6.66 0.00 0.00 0.00 0.00 6.66 408 20205 TOTIT-OI&D-PR&SER-ADVALOR-FL CM 57.00 0.00 0.00 0.00 0.00 57.00 YTD 114.00 0.00 0.00 0.00 0.00 114.00 408 *** TOTAL CM 5,163.19 0.00 0.00 0.00 0.00 5,163.19 YTD 10,335.75 0.00 0.00 0.00 0.00 10,335.75 TOTAL 408 00100 CM 5,163.19 0.00 0.00 0.00 0.00 5,163.19 YTD 10,335.75 0.00 0.00 0.00 0.00 10,335.75 409 10002 INC TAX-UTIL OPER INC-ELEC-FED CM 4,713,265.02 0.00 0.00 0.00 0.00 4,713,265.02 YTD 9,792,164.15 0.00 0.00 0.00 0.00 9,792,164.15 409 10107 INC TAX-UTIL OPER INC-GA CM -86,757.87 0.00 0.00 0.00 0.00 -86,757.87 YTD -169,978.12 0.00 0.00 0.00 0.00 -169,978.12 409 10405 INC TAX-UTIL OPER INC-ELEC-FL CM 653,602.11 0.00 0.00 0.00 0.00 653,602.11 YTD 1,362,526.08 0.00 0.00 0.00 0.00 1,362,526.08 409 10506 INC TAX-OPER INC-MS CM 20,024.07 0.00 0.00 0.00 0.00 20,024.07 YTD 41,679.25 0.00 0.00 0.00 0.00 41,679.25 409 20206 INC TAX-OTH INC&DED-MS CM -262.49 0.00 0.00 0.00 0.00 -262.49 YTD -314.48 0.00 0.00 0.00 0.00 -314.48 409 20240 INC TAX-OTH INC&DED-GA CM -569.31 0.00 0.00 0.00 0.00 -569.31 YTD -682.06 0.00 0.00 0.00 0.00 -682.06 409 21001 INC TAX-OTH INC&DED-FED CM -78,634.26 0.00 0.00 0.00 0.00 -78,634.26 YTD -109,459.20 0.00 0.00 0.00 0.00 -109,459.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 122 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 409 21210 INC TAX-OI&D-PROD&SVC-FED CM 19,807.37 0.00 0.00 0.00 0.00 19,807.37 YTD 38,982.48 0.00 0.00 0.00 0.00 38,982.48 409 21211 INC TAX-OI&D-PROD&SVC-ST CM 3,012.62 0.00 0.00 0.00 0.00 3,012.62 YTD 5,929.08 0.00 0.00 0.00 0.00 5,929.08 409 24240 INC TAX-OTH INC&DED-FL-MISC CM -11,959.96 0.00 0.00 0.00 0.00 -11,959.96 YTD -16,648.31 0.00 0.00 0.00 0.00 -16,648.31 409 *** TOTAL CM 5,231,527.30 0.00 0.00 0.00 0.00 5,231,527.30 YTD 10,944,198.87 0.00 0.00 0.00 0.00 10944198.87 TOTAL 409 00000 CM 5,231,527.30 0.00 0.00 0.00 0.00 5,231,527.30 YTD 10,944,198.87 0.00 0.00 0.00 0.00 10944198.87 410 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 3,451,645.76 0.00 0.00 0.00 0.00 3,451,645.76 410 10018 DIT-UTIL INC-MTD-PROTAMRT-ST CM 271,898.32 0.00 0.00 0.00 0.00 271,898.32 YTD 543,796.64 0.00 0.00 0.00 0.00 543,796.64 410 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 3,242,782.58 0.00 0.00 0.00 0.00 3,242,782.58 410 10032 DIT-UTIL INC-OTHPRP-MTD PRT-ST CM 289,742.55 0.00 0.00 0.00 0.00 289,742.55 YTD 579,485.10 0.00 0.00 0.00 0.00 579,485.10 410 10153 DIT-UTIL INC-OTH-ELEC-ST OFFST CM 202,753.90 0.00 0.00 0.00 0.00 202,753.90 YTD 471,479.00 0.00 0.00 0.00 0.00 471,479.00 410 10184 DIT-UTIL INC-LIF-UNPR-FD CM 11,900.92 0.00 0.00 0.00 0.00 11,900.92 YTD 23,801.84 0.00 0.00 0.00 0.00 23,801.84 410 10185 DIT-UTIL INC-LIF-UNPR-ST CM 3,662.68 0.00 0.00 0.00 0.00 3,662.68 YTD 7,325.36 0.00 0.00 0.00 0.00 7,325.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 123 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 410 10186 DIT-UTILINC-OTHPRP-BAS-UNPR-FD CM 271,725.31 0.00 0.00 0.00 0.00 271,725.31 YTD 543,450.62 0.00 0.00 0.00 0.00 543,450.62 410 10187 DIT-UTILINC-OTHPRP-BAS-UNPR-ST CM 69,889.72 0.00 0.00 0.00 0.00 69,889.72 YTD 139,779.44 0.00 0.00 0.00 0.00 139,779.44 410 10188 DIT-UTILINC-OTHPRP-RMV-UNPR-FD CM 66,790.07 0.00 0.00 0.00 0.00 66,790.07 YTD 133,580.15 0.00 0.00 0.00 0.00 133,580.15 410 10189 DIT-UTILINC-OTHPRP-RMV-UNPR-ST CM 10,495.59 0.00 0.00 0.00 0.00 10,495.59 YTD 20,991.17 0.00 0.00 0.00 0.00 20,991.17 410 10308 DIT-UTIL INC-OTH-ELEC-ST CM 149,552.94 0.00 0.00 0.00 0.00 149,552.94 YTD 394,787.57 0.00 0.00 0.00 0.00 394,787.57 410 11100 DIT-UTIL INC-OTH-NON-PROP-FED CM 951,700.43 0.00 0.00 0.00 0.00 951,700.43 YTD 2,512,284.43 0.00 0.00 0.00 0.00 2,512,284.43 410 20160 DIT-OTH INC&DED-ST-OFFSET CM 150.78 0.00 0.00 0.00 0.00 150.78 YTD 162.15 0.00 0.00 0.00 0.00 162.15 410 *** TOTAL CM 5,647,477.38 0.00 0.00 0.00 0.00 5,647,477.38 YTD 12,065,351.81 0.00 0.00 0.00 0.00 12065351.81 TOTAL 410 00000 CM 5,647,477.38 0.00 0.00 0.00 0.00 5,647,477.38 YTD 12,065,351.81 0.00 0.00 0.00 0.00 12065351.81 411 10031 DIT-OTH PRP-PRTCT-FD-CR CM -601,261.88 0.00 0.00 0.00 0.00 -601,261.88 YTD -1,202,523.76 0.00 0.00 0.00 0.00 -1202523.76 411 10032 DIT-OTH PRP-PRTCT-ST-CR CM -86,212.20 0.00 0.00 0.00 0.00 -86,212.20 YTD -172,424.40 0.00 0.00 0.00 0.00 -172,424.40 411 10041 DIT-AA PRP-RMVL-FD-CR CM -66,790.07 0.00 0.00 0.00 0.00 -66,790.07 YTD -133,580.15 0.00 0.00 0.00 0.00 -133,580.15 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 124 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 411 10042 DIT-AA PRP-RMVL-ST-CR CM -10,495.59 0.00 0.00 0.00 0.00 -10,495.59 YTD -20,991.17 0.00 0.00 0.00 0.00 -20,991.17 411 10153 DIT ST OFF PROP TD CM -277,025.33 0.00 0.00 0.00 0.00 -277,025.33 YTD -587,539.25 0.00 0.00 0.00 0.00 -587,539.25 411 10184 DIT-CR-UTINC-OTHPRP-LF-UNPR-FD CM -117,558.31 0.00 0.00 0.00 0.00 -117,558.31 YTD -235,116.62 0.00 0.00 0.00 0.00 -235,116.62 411 10185 DIT-CR-UTINC-OTHPRP-LF-UNPR-ST CM -21,239.20 0.00 0.00 0.00 0.00 -21,239.20 YTD -42,478.40 0.00 0.00 0.00 0.00 -42,478.40 411 10186 DIT-CR-UTINC-OTHPRP-BS-UNPR-FD CM -558,544.78 0.00 0.00 0.00 0.00 -558,544.78 YTD -1,117,089.56 0.00 0.00 0.00 0.00 -1117089.56 411 10187 DIT-CR-UTINC-OTHPRP-BS-UNPR-ST CM -87,771.32 0.00 0.00 0.00 0.00 -87,771.32 YTD -175,542.64 0.00 0.00 0.00 0.00 -175,542.64 411 10188 DIT-REMOVAL UNPR-FED CM -426,038.13 0.00 0.00 0.00 0.00 -426,038.13 YTD -852,076.26 0.00 0.00 0.00 0.00 -852,076.26 411 10189 DIT-REMOVAL UNPR-ST CM -66,951.43 0.00 0.00 0.00 0.00 -66,951.43 YTD -133,902.86 0.00 0.00 0.00 0.00 -133,902.86 411 10307 DIT-CR,UTIL INC-OTH-ELEC-FED CM -1,913,384.95 0.00 0.00 0.00 0.00 -1913384.95 YTD -5,026,246.63 0.00 0.00 0.00 0.00 -5026246.63 411 12100 DIT-CR,UTIL INC-OTH-ELEC-FL CM -300,674.78 0.00 0.00 0.00 0.00 -300,674.78 YTD -789,838.76 0.00 0.00 0.00 0.00 -789,838.76 411 20347 DIT-CR,OTH INC&DED-OTH-FED CM -2,741.25 0.00 0.00 0.00 0.00 -2,741.25 YTD -2,948.02 0.00 0.00 0.00 0.00 -2,948.02 411 20348 DIT-CR,OTH INC&DED-OTH-ST CM -430.77 0.00 0.00 0.00 0.00 -430.77 YTD -463.26 0.00 0.00 0.00 0.00 -463.26 411 *** TOTAL CM -4,537,119.99 0.00 0.00 0.00 0.00 -4537119.99 YTD -10,492,761.74 0.00 0.00 0.00 0.00 -10492761.74 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 125 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 411 00000 CM -4,537,119.99 0.00 0.00 0.00 0.00 -4537119.99 YTD -10,492,761.74 0.00 0.00 0.00 0.00 -10492761.74 411 10117 ARO ACCR. EXP. STEAM PRODUCTION CM 44,481.34 0.00 0.00 0.00 0.00 44,481.34 YTD 88,775.49 0.00 0.00 0.00 0.00 88,775.49 411 10447 ARO ACCR. EXP. OTHER PRODUCTION CM 4,700.88 0.00 0.00 0.00 0.00 4,700.88 YTD 9,375.99 0.00 0.00 0.00 0.00 9,375.99 411 10557 ARO ACCR. EXP. TRANSMISSION CM 265.83 0.00 0.00 0.00 0.00 265.83 YTD 530.46 0.00 0.00 0.00 0.00 530.46 411 10667 ARO ACCR. EXP. DISTRIBUTION CM 1,090.39 0.00 0.00 0.00 0.00 1,090.39 YTD 2,175.88 0.00 0.00 0.00 0.00 2,175.88 411 10777 ARO ACCR. EXP. GENERAL PLANT CM 4,174.39 0.00 0.00 0.00 0.00 4,174.39 YTD 8,329.94 0.00 0.00 0.00 0.00 8,329.94 411 *** TOTAL CM 54,712.83 0.00 0.00 0.00 0.00 54,712.83 YTD 109,187.76 0.00 0.00 0.00 0.00 109,187.76 TOTAL 411 10000 CM 54,712.83 0.00 0.00 0.00 0.00 54,712.83 YTD 109,187.76 0.00 0.00 0.00 0.00 109,187.76 411 40420 ITC ADJ-ELEC-AM INV TX FD 10% CM -123,457.00 0.00 0.00 0.00 0.00 -123,457.00 YTD -256,574.00 0.00 0.00 0.00 0.00 -256,574.00 411 40422 ITC ADJ,UTIL OPER-ELEC-4% CM -261.00 0.00 0.00 0.00 0.00 -261.00 YTD -726.00 0.00 0.00 0.00 0.00 -726.00 411 65100 GAINS FROM DISP OF UTIL PLT CM -5,956.50 0.00 0.00 0.00 0.00 -5,956.50 YTD -5,956.50 0.00 0.00 0.00 0.00 -5,956.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 126 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 411 80000 GAIN FROM DISPOSITION OF ALLOW CM -6,394.38 0.00 0.00 0.00 0.00 -6,394.38 YTD -12,788.77 0.00 0.00 0.00 0.00 -12,788.77 411 *** TOTAL CM -136,068.88 0.00 0.00 0.00 0.00 -136,068.88 YTD -276,045.27 0.00 0.00 0.00 0.00 -276,045.27 TOTAL 411 20000 CM -136,068.88 0.00 0.00 0.00 0.00 -136,068.88 YTD -276,045.27 0.00 0.00 0.00 0.00 -276,045.27 415 00001 MJC REV-SURGE PRODUCTS CM -105,075.83 0.00 0.00 0.00 0.00 -105,075.83 YTD -206,432.07 0.00 0.00 0.00 0.00 -206,432.07 415 00002 MJC MISC REV-SURGE PRODUCTS CM -199.92 0.00 0.00 0.00 0.00 -199.92 YTD -624.75 0.00 0.00 0.00 0.00 -624.75 415 *** TOTAL CM -105,275.75 0.00 0.00 0.00 0.00 -105,275.75 YTD -207,056.82 0.00 0.00 0.00 0.00 -207,056.82 TOTAL 415 00000 CM -105,275.75 0.00 0.00 0.00 0.00 -105,275.75 YTD -207,056.82 0.00 0.00 0.00 0.00 -207,056.82 416 00001 MJC EXP-SURGE PRODUCTS CM 10,511.90 3,902.71 0.00 0.00 1,759.53 4,849.66 YTD 20,899.26 8,081.07 0.00 0.00 4,052.13 8,766.06 416 00003 MJC EXP-SURGE PRODUCTS-DEPR CM 28,177.72 0.00 0.00 0.00 0.00 28,177.72 YTD 56,339.82 0.00 0.00 0.00 0.00 56,339.82 416 00005 MJC EXP-SURGE PRODUCTS-CLAIMS CM 27.48 0.00 0.00 0.00 0.00 27.48 YTD 312.48 0.00 0.00 0.00 0.00 312.48 416 00009 MJC EXP-SURGE PRODUCTS CM 7,300.00 0.00 0.00 0.00 5,775.00 1,525.00 YTD 12,375.00 0.00 0.00 0.00 9,375.00 3,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 127 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 416 *** TOTAL CM 46,017.10 3,902.71 0.00 0.00 7,534.53 34,579.86 YTD 89,926.56 8,081.07 0.00 0.00 13,427.13 68,418.36 TOTAL 416 00000 CM 46,017.10 3,902.71 0.00 0.00 7,534.53 34,579.86 YTD 89,926.56 8,081.07 0.00 0.00 13,427.13 68,418.36 418 00031 NONOP RENT INC-DEPR & AMORT CM 1,921.80 0.00 0.00 0.00 0.00 1,921.80 YTD 2,203.51 0.00 0.00 0.00 0.00 2,203.51 418 10105 EQTY EARN SUB DEF STK TRST CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -64,405.01 0.00 0.00 0.00 0.00 -64,405.01 418 11700 EQTY EARN SUB DEF CASH TRST CM -233.38 0.00 0.00 0.00 0.00 -233.38 YTD -22.15 0.00 0.00 0.00 0.00 -22.15 418 11800 EQTY EARN SUB DEF - CHG IN CTRL TRST CM -4,077.04 0.00 0.00 0.00 0.00 -4,077.04 YTD -386.92 0.00 0.00 0.00 0.00 -386.92 418 *** TOTAL CM -2,388.62 0.00 0.00 0.00 0.00 -2,388.62 YTD -62,610.57 0.00 0.00 0.00 0.00 -62,610.57 TOTAL 418 00000 CM -2,388.62 0.00 0.00 0.00 0.00 -2,388.62 YTD -62,610.57 0.00 0.00 0.00 0.00 -62,610.57 419 00001 INT&DIV INC-INT CM -648.30 0.00 0.00 0.00 0.00 -648.30 YTD -1,295.78 0.00 0.00 0.00 0.00 -1,295.78 419 00015 INT&DIV INC-INT-FC UND RECOV CM -1,223.74 0.00 0.00 0.00 0.00 -1,223.74 YTD -1,910.46 0.00 0.00 0.00 0.00 -1,910.46 419 00032 INT&DIV INC-INT-PROP INS FUND CM -452.22 0.00 0.00 0.00 0.00 -452.22 YTD -916.44 0.00 0.00 0.00 0.00 -916.44 419 00044 INT&DIV INC-INT-UPS-JEA PROGRAM: GLS758FP GULF POWER COMPANY PAGE 128 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -225.33 0.00 0.00 0.00 0.00 -225.33 YTD -240.33 0.00 0.00 0.00 0.00 -240.33 419 00046 INT&DIV INC-INT-UPS-FPL CM -1,327.68 0.00 0.00 0.00 0.00 -1,327.68 YTD -1,428.68 0.00 0.00 0.00 0.00 -1,428.68 419 00050 INT&DIV INC-INT-UPS-FPC CM -629.31 0.00 0.00 0.00 0.00 -629.31 YTD -675.31 0.00 0.00 0.00 0.00 -675.31 419 01955 INT&DIV INC-INT-WHSL FPU FUEL CM 117.67 0.00 0.00 0.00 0.00 117.67 YTD 109.47 0.00 0.00 0.00 0.00 109.47 419 10000 AFUDC-OTHER FUNDS CM -466,308.09 0.00 0.00 0.00 0.00 -466,308.09 YTD -884,650.02 0.00 0.00 0.00 0.00 -884,650.02 419 *** TOTAL CM -470,697.00 0.00 0.00 0.00 0.00 -470,697.00 YTD -891,007.55 0.00 0.00 0.00 0.00 -891,007.55 TOTAL 419 00000 CM -470,697.00 0.00 0.00 0.00 0.00 -470,697.00 YTD -891,007.55 0.00 0.00 0.00 0.00 -891,007.55 421 00000 MISC NONOPERATING INCOME CM -8.47 0.00 0.00 0.00 0.00 -8.47 YTD -8.47 0.00 0.00 0.00 0.00 -8.47 421 00055 MIS NONOP INC-NONHDG GAIN-ELEC CM 5,460.59 0.00 0.00 0.00 0.00 5,460.59 YTD 11,811.76 0.00 0.00 0.00 0.00 11,811.76 421 *** TOTAL CM 5,452.12 0.00 0.00 0.00 0.00 5,452.12 YTD 11,803.29 0.00 0.00 0.00 0.00 11,803.29 TOTAL 421 00000 CM 5,452.12 0.00 0.00 0.00 0.00 5,452.12 YTD 11,803.29 0.00 0.00 0.00 0.00 11,803.29 425 00100 MISCELLANEOUS A CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 129 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 42,552.00 0.00 0.00 0.00 0.00 42,552.00 425 *** TOTAL CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 42,552.00 0.00 0.00 0.00 0.00 42,552.00 TOTAL 425 00000 CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 42,552.00 0.00 0.00 0.00 0.00 42,552.00 426 10000 DONATIONS - OTHER CM 32,245.21 0.00 0.00 0.00 31,360.28 884.93 YTD 60,379.42 0.00 0.00 0.00 59,542.71 836.71 426 30000 PENALTIES CM 16,094.60 0.00 0.00 0.00 21,927.95 -5,833.35 YTD 16,094.60 0.00 0.00 0.00 21,927.95 -5,833.35 426 40000 EXP CIVIC,POLTCL&RELAT ACT CM 218,436.85 12,681.70 0.00 0.00 71,451.95 134,303.20 YTD 314,384.40 25,570.55 0.00 0.00 111,742.68 177,071.17 426 40200 EXP CIVIC&POLITICAL-PAC CM 1,424.60 712.19 0.00 0.00 499.00 213.41 YTD 1,920.10 1,092.57 0.00 0.00 499.00 328.53 426 50000 MISC NON-OP EXP CM 18,604.53 0.00 0.00 0.00 0.00 18,604.53 YTD 65,245.63 0.00 0.00 0.00 1,117.55 64,128.08 426 50100 OTH DED-CIVIC&SCL CLB DUES CM 5,478.05 0.00 0.00 0.00 2,658.90 2,819.15 YTD 11,703.42 0.00 0.00 0.00 7,390.96 4,312.46 426 50750 OTH DED-GOODCENTS SLS CM 3,623.68 3,277.46 0.00 0.00 65.53 280.69 YTD 8,742.29 6,339.50 0.00 0.00 65.53 2,337.26 426 50786 OTH DED-FAS133-LOSS-ELEC-SEC CM -107.15 0.00 0.00 0.00 0.00 -107.15 YTD -253.10 0.00 0.00 0.00 0.00 -253.10 426 *** TOTAL CM 295,800.37 16,671.35 0.00 0.00 127,963.61 151,165.41 YTD 478,216.76 33,002.62 0.00 0.00 202,286.38 242,927.76 TOTAL 426 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 130 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 295,800.37 16,671.35 0.00 0.00 127,963.61 151,165.41 YTD 478,216.76 33,002.62 0.00 0.00 202,286.38 242,927.76 427 00450 ECSAMBIA COUNTY PCB 5.625% 2022 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 0.00 346,875.00 427 00452 VAR INT PCB CM 539.42 0.00 0.00 0.00 0.00 539.42 YTD 1,127.30 0.00 0.00 0.00 0.00 1,127.30 427 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 367,500.00 0.00 0.00 0.00 0.00 367,500.00 427 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 104,000.00 0.00 0.00 0.00 0.00 104,000.00 427 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 81,375.00 0.00 0.00 0.00 0.00 81,375.00 427 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 290,750.00 0.00 0.00 0.00 0.00 290,750.00 427 00458 PCB-ESCAMBIA-$65M-2039 CM 94,791.67 0.00 0.00 0.00 0.00 94,791.67 YTD 189,583.34 0.00 0.00 0.00 0.00 189,583.34 427 00459 PCB ESCAMBIA-VAR%-$65M-2039 CM 8,923.07 0.00 0.00 0.00 0.00 8,923.07 YTD 18,347.84 0.00 0.00 0.00 0.00 18,347.84 427 *** TOTAL CM 699,504.16 0.00 0.00 0.00 0.00 699,504.16 YTD 1,399,558.48 0.00 0.00 0.00 0.00 1,399,558.48 TOTAL 427 00400 CM 699,504.16 0.00 0.00 0.00 0.00 699,504.16 YTD 1,399,558.48 0.00 0.00 0.00 0.00 1,399,558.48 427 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 489,434.00 0.00 0.00 0.00 0.00 489,434.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 131 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 525,000.00 0.00 0.00 0.00 0.00 525,000.00 427 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 383,333.34 0.00 0.00 0.00 0.00 383,333.34 427 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 288,482.92 0.00 0.00 0.00 0.00 288,482.92 YTD 580,084.25 0.00 0.00 0.00 0.00 580,084.25 427 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 CM 171,354.17 0.00 0.00 0.00 0.00 171,354.17 YTD 342,708.33 0.00 0.00 0.00 0.00 342,708.33 427 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 612,500.00 0.00 0.00 0.00 0.00 612,500.00 427 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 565,000.00 0.00 0.00 0.00 0.00 565,000.00 427 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 1,061,644.66 0.00 0.00 0.00 0.00 1,061,644.66 427 00759 $85MM SR NOTE SERIES 2007A CM 392,666.67 0.00 0.00 0.00 0.00 392,666.67 YTD 785,333.34 0.00 0.00 0.00 0.00 785,333.34 427 00761 INTLTDBT-VAR%/$110M/2011 CM 105,718.75 0.00 0.00 0.00 0.00 105,718.75 YTD 215,769.24 0.00 0.00 0.00 0.00 215,769.24 427 00763 INT $140M SER 2009A FLOAT RATE SR NOTE DUE 6/2010 CM 40,906.83 0.00 0.00 0.00 0.00 40,906.83 YTD 81,813.66 0.00 0.00 0.00 0.00 81,813.66 427 *** TOTAL CM 2,817,585.34 0.00 0.00 0.00 0.00 2,817,585.34 YTD 5,642,620.82 0.00 0.00 0.00 0.00 5,642,620.82 TOTAL 427 00500 CM 2,817,585.34 0.00 0.00 0.00 0.00 2,817,585.34 YTD 5,642,620.82 0.00 0.00 0.00 0.00 5,642,620.82 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 132 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 428 00450 DISC PCB ESC-$37M-07/2022 CM 5,355.51 0.00 0.00 0.00 0.00 5,355.51 YTD 10,711.02 0.00 0.00 0.00 0.00 10,711.02 428 00452 3RD VAR INT PCB CM 179.72 0.00 0.00 0.00 0.00 179.72 YTD 359.44 0.00 0.00 0.00 0.00 359.44 428 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 9,741.86 0.00 0.00 0.00 0.00 9,741.86 428 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 5,672.48 0.00 0.00 0.00 0.00 5,672.48 428 00456 ESCAMBIA COUNTY AUCTION RATE PCB - $32.550 CM 3,132.30 0.00 0.00 0.00 0.00 3,132.30 YTD 6,264.60 0.00 0.00 0.00 0.00 6,264.60 428 00457 JACKSON COUNTY AUCTION RATE PCB - $29.075 CM 6,203.84 0.00 0.00 0.00 0.00 6,203.84 YTD 12,407.68 0.00 0.00 0.00 0.00 12,407.68 428 00458 DISC PCB ESC-$65M-2039 CM 1,775.52 0.00 0.00 0.00 0.00 1,775.52 YTD 3,551.04 0.00 0.00 0.00 0.00 3,551.04 428 00459 DISC PCB ESC-VAR%-$65M-2039 CM 1,748.44 0.00 0.00 0.00 0.00 1,748.44 YTD 3,496.88 0.00 0.00 0.00 0.00 3,496.88 428 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 10,882.78 0.00 0.00 0.00 0.00 10,882.78 428 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 17,325.34 0.00 0.00 0.00 0.00 17,325.34 428 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 11,950.06 0.00 0.00 0.00 0.00 11,950.06 428 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 11,971.26 0.00 0.00 0.00 0.00 11,971.26 YTD 21,013.08 0.00 0.00 0.00 0.00 21,013.08 428 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 133 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 5,185.32 0.00 0.00 0.00 0.00 5,185.32 428 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 11,842.92 0.00 0.00 0.00 0.00 11,842.92 428 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 5,450.38 0.00 0.00 0.00 0.00 5,450.38 428 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 16,466.64 0.00 0.00 0.00 0.00 16,466.64 428 00759 $85MM SR NOTE SERIES 2007A CM 6,627.89 0.00 0.00 0.00 0.00 6,627.89 YTD 13,255.78 0.00 0.00 0.00 0.00 13,255.78 428 00761 AMORT OF DEBT EXPENSE - $110M LLOYDS CM 3,079.52 0.00 0.00 0.00 0.00 3,079.52 YTD 6,159.04 0.00 0.00 0.00 0.00 6,159.04 428 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 92,839.20 0.00 0.00 0.00 0.00 92,839.20 428 *** TOTAL CM 133,752.49 0.00 0.00 0.00 0.00 133,752.49 YTD 264,575.54 0.00 0.00 0.00 0.00 264,575.54 TOTAL 428 00000 CM 133,752.49 0.00 0.00 0.00 0.00 133,752.49 YTD 264,575.54 0.00 0.00 0.00 0.00 264,575.54 428 01029 PCB-E-8.25/2017 CM 5,452.97 0.00 0.00 0.00 0.00 5,452.97 YTD 10,905.94 0.00 0.00 0.00 0.00 10,905.94 428 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 1,428.68 0.00 0.00 0.00 0.00 1,428.68 428 01034 PCB 6.75% 2022 CM 961.12 0.00 0.00 0.00 0.00 961.12 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 134 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 1,922.24 0.00 0.00 0.00 0.00 1,922.24 428 01039 AMOR LOSS 12.6% CM 6,279.14 0.00 0.00 0.00 0.00 6,279.14 YTD 12,558.28 0.00 0.00 0.00 0.00 12,558.28 428 01040 AMOR LOSS 11.5% CM 4,597.67 0.00 0.00 0.00 0.00 4,597.67 YTD 9,195.34 0.00 0.00 0.00 0.00 9,195.34 428 01042 AM LOSS 10.125% CM 14,121.68 0.00 0.00 0.00 0.00 14,121.68 YTD 28,243.36 0.00 0.00 0.00 0.00 28,243.36 428 01049 AM L 10.0% 2013 CM 4,270.92 0.00 0.00 0.00 0.00 4,270.92 YTD 8,541.84 0.00 0.00 0.00 0.00 8,541.84 428 01056 AM L 10.5% 2014 CM 6,072.64 0.00 0.00 0.00 0.00 6,072.64 YTD 12,145.28 0.00 0.00 0.00 0.00 12,145.28 428 01057 AM L 7-1/8 2021 CM 3,104.72 0.00 0.00 0.00 0.00 3,104.72 YTD 6,209.44 0.00 0.00 0.00 0.00 6,209.44 428 01059 AM L 8.75% 2021 CM 12,633.41 0.00 0.00 0.00 0.00 12,633.41 YTD 25,266.82 0.00 0.00 0.00 0.00 25,266.82 428 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 2,489.44 0.00 0.00 0.00 0.00 2,489.44 428 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 3,256.32 0.00 0.00 0.00 0.00 3,256.32 428 01063 AM L - VARIABLE RATE MONROE COUNTY PCB DUE 2024 CM 733.04 0.00 0.00 0.00 0.00 733.04 YTD 1,466.08 0.00 0.00 0.00 0.00 1,466.08 428 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 5,883.50 0.00 0.00 0.00 0.00 5,883.50 428 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 21,446.94 0.00 0.00 0.00 0.00 21,446.94 428 01067 AMORT OF LOSS 7.5% JR SUB NOTE DUE 6/30/2037 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 135 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,542.27 0.00 0.00 0.00 0.00 1,542.27 YTD 3,084.54 0.00 0.00 0.00 0.00 3,084.54 428 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 4,218.82 0.00 0.00 0.00 0.00 4,218.82 428 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 1,792.56 0.00 0.00 0.00 0.00 1,792.56 428 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 3,075.18 0.00 0.00 0.00 0.00 3,075.18 428 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 6,785.48 0.00 0.00 0.00 0.00 6,785.48 428 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 6,613.06 0.00 0.00 0.00 0.00 6,613.06 428 01074 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 20,910.12 0.00 0.00 0.00 0.00 20,910.12 428 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 16,423.58 0.00 0.00 0.00 0.00 16,423.58 428 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 4,794.40 0.00 0.00 0.00 0.00 4,794.40 428 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 2,552.52 0.00 0.00 0.00 0.00 2,552.52 428 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 7,242.12 0.00 0.00 0.00 0.00 7,242.12 428 *** TOTAL CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94 YTD 248,670.88 0.00 0.00 0.00 0.00 248,670.88 TOTAL 428 00100 CM 114,225.94 0.00 0.00 0.00 0.00 114,225.94 YTD 248,670.88 0.00 0.00 0.00 0.00 248,670.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 136 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 431 00000 OTHER INTEREST EXPENSE CM 6,440.44 0.00 0.00 0.00 4,385.59 2,054.85 YTD 8,534.40 0.00 0.00 0.00 4,385.59 4,148.81 431 00034 OTH INT EXP-UPS CM 667.00 0.00 0.00 0.00 0.00 667.00 YTD 930.12 0.00 0.00 0.00 0.00 930.12 431 00100 OTH INT EXP-CUST DEPOSITS CM 174,532.72 0.00 0.00 0.00 0.00 174,532.72 YTD 335,583.86 0.00 0.00 0.00 0.00 335,583.86 431 00200 OTH INT EXP-NOTE PAYABLE CM 9,860.49 0.00 0.00 0.00 0.00 9,860.49 YTD 19,712.77 0.00 0.00 0.00 0.00 19,712.77 431 00250 OTH INT EXP-COMM PAPER PROG CM 6,935.20 0.00 0.00 0.00 0.00 6,935.20 YTD 19,969.06 0.00 0.00 0.00 0.00 19,969.06 431 00996 OTH INT EXP-ECR OVER/UNDER CM 1,842.68 0.00 0.00 0.00 0.00 1,842.68 YTD 3,707.15 0.00 0.00 0.00 0.00 3,707.15 431 00997 OTH INT EXP-ECCR OVER RECOV CM 274.79 0.00 0.00 0.00 0.00 274.79 YTD 511.45 0.00 0.00 0.00 0.00 511.45 431 00999 OTH INT EXP-PPCCR OVER RECOV CM 1,010.00 0.00 0.00 0.00 0.00 1,010.00 YTD 1,525.00 0.00 0.00 0.00 0.00 1,525.00 431 01953 OTH INT EXP-WHSL BLNTSTWN-FUEL CM 6.16 0.00 0.00 0.00 0.00 6.16 YTD 21.30 0.00 0.00 0.00 0.00 21.30 431 01954 OTH INT EXP-WHSL BLNTSTWN-ENV CM 2.30 0.00 0.00 0.00 0.00 2.30 YTD 4.90 0.00 0.00 0.00 0.00 4.90 431 01956 OTH INT EXP-WHSL FPU-ENV CM 31.94 0.00 0.00 0.00 0.00 31.94 YTD 65.82 0.00 0.00 0.00 0.00 65.82 431 *** TOTAL CM 201,603.72 0.00 0.00 0.00 4,385.59 197,218.13 YTD 390,565.83 0.00 0.00 0.00 4,385.59 386,180.24 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 137 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 431 00000 CM 201,603.72 0.00 0.00 0.00 4,385.59 197,218.13 YTD 390,565.83 0.00 0.00 0.00 4,385.59 386,180.24 432 00000 AFUDC-CR-BORROWED FUNDS CM -185,841.22 0.00 0.00 0.00 0.00 -185,841.22 YTD -352,566.18 0.00 0.00 0.00 0.00 -352,566.18 432 *** TOTAL CM -185,841.22 0.00 0.00 0.00 0.00 -185,841.22 YTD -352,566.18 0.00 0.00 0.00 0.00 -352,566.18 TOTAL 432 00000 CM -185,841.22 0.00 0.00 0.00 0.00 -185,841.22 YTD -352,566.18 0.00 0.00 0.00 0.00 -352,566.18 437 00016 DIV DEC-PRFD STK 6.0%-FPC CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 825,000.00 0.00 0.00 0.00 0.00 825,000.00 437 00017 DIV DEC-PRFD STK 6.5%-FPC CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 725,625.00 0.00 0.00 0.00 0.00 725,625.00 437 00910 PREFERENCE DIVIDENDS DECLARED-CONTRA CM -516,875.00 0.00 0.00 0.00 0.00 -516,875.00 YTD -1,033,750.00 0.00 0.00 0.00 0.00 -1033750.00 437 43131 PREFERENCE DIVIDENDS ACCRUED CM 516,875.00 0.00 0.00 0.00 0.00 516,875.00 YTD 1,033,750.00 0.00 0.00 0.00 0.00 1,033,750.00 437 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 TOTAL 437 00000 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 438 00000 DIVIDENDS DECLARED-COMMON STK CM 0.00 0.00 0.00 0.00 0.00 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 138 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 438 *** TOTAL CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 TOTAL 438 00000 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 TOTAL OTHER INCOME/DEDUCTS OTHER INCOME/DEDUCTS BEG YR BL 0.00 CM 27,649,047.31 20,574.06 0.00 0.00 140,383.73 27488089.52 YTD 83,130,080.07 41,083.69 0.00 0.00 220,599.10 82868397.28 END BAL 83,130,080.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 139 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 440 00090 RES ACCRUED REV CM 592,030.00 0.00 0.00 0.00 0.00 592,030.00 YTD 280,616.00 0.00 0.00 0.00 0.00 280,616.00 440 00100 BILLED RS BASE CM -55,980,063.08 0.00 0.00 0.00 0.00 -55980063.08 YTD -120,301,692.25 0.00 0.00 0.00 0.00 -120301692.3 440 00140 BILLD RSVP BASE CM -1,654,963.54 0.00 0.00 0.00 0.00 -1654963.54 YTD -3,631,615.41 0.00 0.00 0.00 0.00 -3631615.41 440 00146 BILLD RSVP PARTICIPATION CM -42,589.39 0.00 0.00 0.00 0.00 -42,589.39 YTD -86,022.69 0.00 0.00 0.00 0.00 -86,022.69 440 00147 BILLD RSVP ECCR CREDIT CM -17,236.74 0.00 0.00 0.00 0.00 -17,236.74 YTD -35,747.48 0.00 0.00 0.00 0.00 -35,747.48 440 00150 RESIDENTIAL SERVICE - "FLAT BILL" CM -1,316,830.41 0.00 0.00 0.00 0.00 -1316830.41 YTD -2,601,116.22 0.00 0.00 0.00 0.00 -2601116.22 440 00170 BILLED OS2 BASE CM -327,511.91 0.00 0.00 0.00 0.00 -327,511.91 YTD -642,684.57 0.00 0.00 0.00 0.00 -642,684.57 440 00600 RESIDENTIAL FLATBILL CM 154,235.75 0.00 0.00 0.00 0.00 154,235.75 YTD 61,766.27 0.00 0.00 0.00 0.00 61,766.27 440 00990 BLD RS-ILG-BASE CM -5,857.41 0.00 0.00 0.00 0.00 -5,857.41 YTD -11,456.18 0.00 0.00 0.00 0.00 -11,456.18 440 *** TOTAL CM -58,598,786.73 0.00 0.00 0.00 0.00 -58598786.73 YTD -126,967,952.53 0.00 0.00 0.00 0.00 -126967952.5 TOTAL 400 00440 CM -58,598,786.73 0.00 0.00 0.00 0.00 -58598786.73 YTD -126,967,952.53 0.00 0.00 0.00 0.00 -126967952.5 442 00100 BILLED GS BASE CM -3,313,687.01 0.00 0.00 0.00 0.00 -3313687.01 YTD -6,941,974.13 0.00 0.00 0.00 0.00 -6941974.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 140 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -251,125.25 0.00 0.00 0.00 0.00 -251,125.25 YTD -521,426.69 0.00 0.00 0.00 0.00 -521,426.69 442 00140 BILLED GSD BASE CM -21,010,861.58 0.00 0.00 0.00 0.00 -21010861.58 YTD -43,373,380.03 0.00 0.00 0.00 0.00 -43373380.03 442 00150 COMMERCIAL SERVICE - "FLAT BILL" CM -35,238.56 0.00 0.00 0.00 0.00 -35,238.56 YTD -70,678.85 0.00 0.00 0.00 0.00 -70,678.85 442 00160 BILLD GSDT BASE CM -204,169.22 0.00 0.00 0.00 0.00 -204,169.22 YTD -409,009.95 0.00 0.00 0.00 0.00 -409,009.95 442 00224 COM ACCRUED REV CM -829,772.00 0.00 0.00 0.00 0.00 -829,772.00 YTD 2,983,462.00 0.00 0.00 0.00 0.00 2,983,462.00 442 00300 BILLED LP BASE CM -3,370,066.00 0.00 0.00 0.00 0.00 -3370066.00 YTD -6,828,435.05 0.00 0.00 0.00 0.00 -6828435.05 442 00320 BILLED LPT BASE CM -3,196,139.98 0.00 0.00 0.00 0.00 -3196139.98 YTD -6,447,644.05 0.00 0.00 0.00 0.00 -6447644.05 442 00400 BILLED RTP BASE CM -435,688.80 0.00 0.00 0.00 0.00 -435,688.80 YTD -853,420.02 0.00 0.00 0.00 0.00 -853,420.02 442 00600 COMMERCIAL FLATBILL CM 373.25 0.00 0.00 0.00 0.00 373.25 YTD -28.46 0.00 0.00 0.00 0.00 -28.46 442 00700 BILLED OS2 BASE CM -789,099.34 0.00 0.00 0.00 0.00 -789,099.34 YTD -1,566,323.75 0.00 0.00 0.00 0.00 -1566323.75 442 00720 BIL OS2BLB BASE CM -44,790.20 0.00 0.00 0.00 0.00 -44,790.20 YTD -89,694.67 0.00 0.00 0.00 0.00 -89,694.67 442 00740 BILLED OS3 BASE CM -362,763.79 0.00 0.00 0.00 0.00 -362,763.79 YTD -719,718.50 0.00 0.00 0.00 0.00 -719,718.50 442 00990 BLD CM-ILG-BASE CM 0.00 0.00 0.00 0.00 0.00 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 141 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -113.10 0.00 0.00 0.00 0.00 -113.10 442 *** TOTAL CM -33,843,028.48 0.00 0.00 0.00 0.00 -33843028.48 YTD -64,838,385.25 0.00 0.00 0.00 0.00 -64838385.25 TOTAL 400 00442 CM -33,843,028.48 0.00 0.00 0.00 0.00 -33843028.48 YTD -64,838,385.25 0.00 0.00 0.00 0.00 -64838385.25 442 00290 IND ACCRUED REV CM 860,885.00 0.00 0.00 0.00 0.00 860,885.00 YTD 676,589.00 0.00 0.00 0.00 0.00 676,589.00 442 01100 BILLED GS BASE CM -5,000.02 0.00 0.00 0.00 0.00 -5,000.02 YTD -9,651.02 0.00 0.00 0.00 0.00 -9,651.02 442 01130 INDUSTRIAL - GENERAL SERVICES - NON DEMAND - TIME CM -2,522.62 0.00 0.00 0.00 0.00 -2,522.62 YTD -5,075.15 0.00 0.00 0.00 0.00 -5,075.15 442 01140 BILLED GSD BASE CM -554,604.88 0.00 0.00 0.00 0.00 -554,604.88 YTD -1,105,634.80 0.00 0.00 0.00 0.00 -1105634.80 442 01160 BILLD GSDT BASE CM -17,242.02 0.00 0.00 0.00 0.00 -17,242.02 YTD -28,172.50 0.00 0.00 0.00 0.00 -28,172.50 442 01300 BILLED LP BASE CM -783,584.29 0.00 0.00 0.00 0.00 -783,584.29 YTD -1,596,310.16 0.00 0.00 0.00 0.00 -1596310.16 442 01320 BILLED LPT BASE CM -5,089,593.23 0.00 0.00 0.00 0.00 -5089593.23 YTD -10,168,428.78 0.00 0.00 0.00 0.00 -10168428.78 442 01400 BILLED RTP BASE CM -4,859,717.02 0.00 0.00 0.00 0.00 -4859717.02 YTD -9,399,474.34 0.00 0.00 0.00 0.00 -9399474.34 442 01420 CSA BASE CM -309,495.65 0.00 0.00 0.00 0.00 -309,495.65 YTD -603,700.26 0.00 0.00 0.00 0.00 -603,700.26 442 01500 BLD SBS1PE BASE CM -96,786.49 0.00 0.00 0.00 0.00 -96,786.49 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 142 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -173,804.34 0.00 0.00 0.00 0.00 -173,804.34 442 01520 BLD SBS1BT BASE CM -26,467.00 0.00 0.00 0.00 0.00 -26,467.00 YTD -55,549.51 0.00 0.00 0.00 0.00 -55,549.51 442 01700 BILLED OS2 BASE CM -10,368.78 0.00 0.00 0.00 0.00 -10,368.78 YTD -20,336.61 0.00 0.00 0.00 0.00 -20,336.61 442 01740 BILLED OS3 BASE CM -2.12 0.00 0.00 0.00 0.00 -2.12 YTD -4.24 0.00 0.00 0.00 0.00 -4.24 442 *** TOTAL CM -10,894,499.12 0.00 0.00 0.00 0.00 -10894499.12 YTD -22,489,552.71 0.00 0.00 0.00 0.00 -22489552.71 TOTAL 400 00443 CM -10,894,499.12 0.00 0.00 0.00 0.00 -10894499.12 YTD -22,489,552.71 0.00 0.00 0.00 0.00 -22489552.71 444 00100 STREET LGT BASE CM -367,682.11 0.00 0.00 0.00 0.00 -367,682.11 YTD -738,072.95 0.00 0.00 0.00 0.00 -738,072.95 444 *** TOTAL CM -367,682.11 0.00 0.00 0.00 0.00 -367,682.11 YTD -738,072.95 0.00 0.00 0.00 0.00 -738,072.95 TOTAL 400 00444 CM -367,682.11 0.00 0.00 0.00 0.00 -367,682.11 YTD -738,072.95 0.00 0.00 0.00 0.00 -738,072.95 447 02100 ASSOC-NTR-ENRG-GENL CM -517,463.20 0.00 0.00 0.00 0.00 -517,463.20 YTD -7,825,794.63 0.00 0.00 0.00 0.00 -7825794.63 447 02200 ASSOC-NTR-CAPACITY CM -24,090.00 0.00 0.00 0.00 0.00 -24,090.00 YTD -46,240.00 0.00 0.00 0.00 0.00 -46,240.00 447 02290 ANTRC-OATT-P2P-F-SC GEN CM -2,024.77 0.00 0.00 0.00 0.00 -2,024.77 YTD -7,359.13 0.00 0.00 0.00 0.00 -7,359.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 143 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -1,080.01 0.00 0.00 0.00 0.00 -1,080.01 YTD -6,994.79 0.00 0.00 0.00 0.00 -6,994.79 447 02293 ANTRC-OATT-ANCIL-P2P-SC GEN CM -390.73 0.00 0.00 0.00 0.00 -390.73 YTD -1,133.11 0.00 0.00 0.00 0.00 -1,133.11 447 02294 ANTRC-OATT-ANCIL-P2P-NF-SC GEN CM -116.46 0.00 0.00 0.00 0.00 -116.46 YTD -763.39 0.00 0.00 0.00 0.00 -763.39 447 02297 ANTRC-OATT-FERC-ATTK-P2P-F-SCG CM -23.06 0.00 0.00 0.00 0.00 -23.06 YTD -108.88 0.00 0.00 0.00 0.00 -108.88 447 02298 ANTRC-OATT-FERC-ATTK-P2P-NFSCG CM -14.03 0.00 0.00 0.00 0.00 -14.03 YTD -80.64 0.00 0.00 0.00 0.00 -80.64 447 03100 NON-ASSOC-TR-ENRG-GENL CM -2,214,810.58 0.00 0.00 0.00 0.00 -2214810.58 YTD -4,849,808.51 0.00 0.00 0.00 0.00 -4849808.51 447 03200 NON-ASSOC-TR-CAPACITY CM -921,937.25 0.00 0.00 0.00 0.00 -921,937.25 YTD -1,843,874.50 0.00 0.00 0.00 0.00 -1843874.50 447 04100 NON-ASSOC-NTR-ENRG-GENL CM -3,591,881.53 0.00 0.00 0.00 0.00 -3591881.53 YTD -7,539,625.51 0.00 0.00 0.00 0.00 -7539625.51 447 04200 NON-ASSOC-NTR-CAPACITY CM -2,295,505.57 0.00 0.00 0.00 0.00 -2295505.57 YTD -4,556,799.47 0.00 0.00 0.00 0.00 -4556799.47 447 04301 NANTR-GIS-ANCL-OTH-ENERGY FCR CM -643.30 0.00 0.00 0.00 0.00 -643.30 YTD -10,288.25 0.00 0.00 0.00 0.00 -10,288.25 447 *** TOTAL CM -9,569,980.49 0.00 0.00 0.00 0.00 -9569980.49 YTD -26,688,870.81 0.00 0.00 0.00 0.00 -26688870.81 TOTAL 400 00447 CM -9,569,980.49 0.00 0.00 0.00 0.00 -9569980.49 YTD -26,688,870.81 0.00 0.00 0.00 0.00 -26688870.81 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 144 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 449 *** TOTAL CM -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 TOTAL 400 00449 CM -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 YTD -24,804.00 0.00 0.00 0.00 0.00 -24,804.00 451 00008 MISC SVC REV-FRANCH FEE CM -3,259,100.45 0.00 0.00 0.00 0.00 -3259100.45 YTD -6,744,684.92 0.00 0.00 0.00 0.00 -6744684.92 451 00012 MISC SVC REV-INSPCT&INVSTG CM -2,663.38 0.00 0.00 0.00 0.00 -2,663.38 YTD -7,513.62 0.00 0.00 0.00 0.00 -7,513.62 451 00023 MISC SVC REV-RECONNECT FEE CM -264,201.24 0.00 0.00 0.00 0.00 -264,201.24 YTD -483,772.56 0.00 0.00 0.00 0.00 -483,772.56 451 00028 MISC SVC REV-RETURN CHK FEES CM -24,715.81 0.00 0.00 0.00 0.00 -24,715.81 YTD -53,702.11 0.00 0.00 0.00 0.00 -53,702.11 451 00030 MISC SVC REV-TEMP SVC INT&REM CM 7,915.41 0.00 0.00 0.00 0.00 7,915.41 YTD 7,460.57 0.00 0.00 0.00 0.00 7,460.57 451 00033 MISC SVC REV-RESTORE CM -42,140.00 0.00 0.00 0.00 0.00 -42,140.00 YTD -88,102.03 0.00 0.00 0.00 0.00 -88,102.03 451 00034 MISC SVC REV-RESTORE-AFTHRS CM -4,986.16 0.00 0.00 0.00 0.00 -4,986.16 YTD -9,306.16 0.00 0.00 0.00 0.00 -9,306.16 451 00035 MISC SVC REV-RESTORE-POINT SVC CM -1,715.51 0.00 0.00 0.00 0.00 -1,715.51 YTD -3,995.51 0.00 0.00 0.00 0.00 -3,995.51 451 00080 MISC SVC REV-CONNECT FEE CM -7,263.00 0.00 0.00 0.00 0.00 -7,263.00 YTD -16,524.00 0.00 0.00 0.00 0.00 -16,524.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 145 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -6,020.00 0.00 0.00 0.00 0.00 -6,020.00 YTD -10,740.00 0.00 0.00 0.00 0.00 -10,740.00 451 *** TOTAL CM -3,604,890.14 0.00 0.00 0.00 0.00 -3604890.14 YTD -7,410,880.34 0.00 0.00 0.00 0.00 -7410880.34 TOTAL 400 00451 CM -3,604,890.14 0.00 0.00 0.00 0.00 -3604890.14 YTD -7,410,880.34 0.00 0.00 0.00 0.00 -7410880.34 454 00100 POLE ATTACHMENT CM -183,644.81 0.00 0.00 0.00 0.00 -183,644.81 YTD -367,520.84 0.00 0.00 0.00 0.00 -367,520.84 454 00200 EQUIPMENT RENTA CM -142,399.92 0.00 0.00 0.00 0.00 -142,399.92 YTD -283,790.84 0.00 0.00 0.00 0.00 -283,790.84 454 00203 RENT GOOD CENTS SURGE PROTECT CM -25,702.35 0.00 0.00 0.00 0.00 -25,702.35 YTD -51,125.25 0.00 0.00 0.00 0.00 -51,125.25 454 00410 RENT ELEC PROP-MCROWV FBR OPTC CM -54,204.00 0.00 0.00 0.00 0.00 -54,204.00 YTD -108,408.00 0.00 0.00 0.00 0.00 -108,408.00 454 00900 RENT-ELECTRIC PROPERTY-MISCELL CM -35,650.10 0.00 0.00 0.00 0.00 -35,650.10 YTD -65,668.24 0.00 0.00 0.00 0.00 -65,668.24 454 *** TOTAL CM -441,601.18 0.00 0.00 0.00 0.00 -441,601.18 YTD -876,513.17 0.00 0.00 0.00 0.00 -876,513.17 TOTAL 400 00454 CM -441,601.18 0.00 0.00 0.00 0.00 -441,601.18 YTD -876,513.17 0.00 0.00 0.00 0.00 -876,513.17 456 00000 OTHER ELECTRIC REVENUES CM -197,538.06 0.00 0.00 0.00 0.00 -197,538.06 YTD -377,995.23 0.00 0.00 0.00 0.00 -377,995.23 456 00946 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 146 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTH ELEC REV-P&L SALE OF GAS CM -163,027.81 0.00 0.00 0.00 0.00 -163,027.81 YTD -916,305.03 0.00 0.00 0.00 0.00 -916,305.03 456 00947 OTHER-FUEL CLAU CM -2,316,189.70 0.00 0.00 0.00 0.00 -2316189.70 YTD -5,773,044.33 0.00 0.00 0.00 0.00 -5773044.33 456 00948 OTHER-CONS CLAU CM 81,409.56 0.00 0.00 0.00 0.00 81,409.56 YTD 376,176.64 0.00 0.00 0.00 0.00 376,176.64 456 00949 OTHER-CAPA CLAU CM 2,510,259.00 0.00 0.00 0.00 0.00 2,510,259.00 YTD 5,653,134.00 0.00 0.00 0.00 0.00 5,653,134.00 456 00951 OTHER-ECR CLAUSE CM -110,005.27 0.00 0.00 0.00 0.00 -110,005.27 YTD -867,269.82 0.00 0.00 0.00 0.00 -867,269.82 456 01953 OTH ELEC REV-WHSL B-FUEL CM -9,609.46 0.00 0.00 0.00 0.00 -9,609.46 YTD -20,428.59 0.00 0.00 0.00 0.00 -20,428.59 456 01954 OTH ELEC REV-WHSL B-ENVIR CM -1,111.94 0.00 0.00 0.00 0.00 -1,111.94 YTD -4,748.94 0.00 0.00 0.00 0.00 -4,748.94 456 01955 OTH ELEC REV-WHSL FPU-FUEL CM 3,250.21 0.00 0.00 0.00 0.00 3,250.21 YTD -19,846.48 0.00 0.00 0.00 0.00 -19,846.48 456 01956 OTH ELEC REV-WHSL FPU-ENVIR CM -7,584.01 0.00 0.00 0.00 0.00 -7,584.01 YTD -37,284.06 0.00 0.00 0.00 0.00 -37,284.06 456 12068 ANTR-TRANS-INTERCONN-ADMIN-SPC CM -2,508.80 0.00 0.00 0.00 0.00 -2,508.80 YTD -5,017.60 0.00 0.00 0.00 0.00 -5,017.60 456 13011 NATR-OATT-REACTIVE-CONTRA CM 3,205.84 0.00 0.00 0.00 0.00 3,205.84 YTD 7,727.34 0.00 0.00 0.00 0.00 7,727.34 456 13100 NON-ASSOC-TR-ENRG-GENL CM -9,992.65 0.00 0.00 0.00 0.00 -9,992.65 YTD -10,049.13 0.00 0.00 0.00 0.00 -10,049.13 456 14020 NANTR-OATT-ANCIL-P2P-F-OTH CM -7,583.30 0.00 0.00 0.00 0.00 -7,583.30 YTD -15,997.54 0.00 0.00 0.00 0.00 -15,997.54 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 147 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 456 14022 NANTR-OATT-ANCIL-P2P-NF-OTH CM -1,418.93 0.00 0.00 0.00 0.00 -1,418.93 YTD -5,215.01 0.00 0.00 0.00 0.00 -5,215.01 456 14024 NANTR-OATT-ANCIL-NTWKSVC-OTH CM -43,335.88 0.00 0.00 0.00 0.00 -43,335.88 YTD -86,922.05 0.00 0.00 0.00 0.00 -86,922.05 456 14030 NANTR-OATT-DIST-NTWKSVC-OTH CM -85,777.91 0.00 0.00 0.00 0.00 -85,777.91 YTD -171,555.82 0.00 0.00 0.00 0.00 -171,555.82 456 14040 NANTR-OATT-FERC-ATTK-P2P-F-OTH CM -793.10 0.00 0.00 0.00 0.00 -793.10 YTD -1,816.75 0.00 0.00 0.00 0.00 -1,816.75 456 14041 NANTR-TRANS-ANCIL-SCHERER 4 CM -2,582.00 0.00 0.00 0.00 0.00 -2,582.00 YTD -5,164.00 0.00 0.00 0.00 0.00 -5,164.00 456 14042 NANTR-OATT-FERC-ATTK-P2P-NFOTH CM -189.90 0.00 0.00 0.00 0.00 -189.90 YTD -644.85 0.00 0.00 0.00 0.00 -644.85 456 14044 NANTR-OATT-FERC-ATTK-NTWK-OTH CM -5,459.23 0.00 0.00 0.00 0.00 -5,459.23 YTD -10,212.69 0.00 0.00 0.00 0.00 -10,212.69 456 14071 NANTR-TRANS-INTERCONNPCC-IPPS CM -3,582.32 0.00 0.00 0.00 0.00 -3,582.32 YTD -7,164.64 0.00 0.00 0.00 0.00 -7,164.64 456 14080 NANTR-TRANS-MEAG-CONT SVC CM -5,537.20 0.00 0.00 0.00 0.00 -5,537.20 YTD -10,661.58 0.00 0.00 0.00 0.00 -10,661.58 456 14094 NANTR-TRANS-GTC-SCH-SYSCON&DS CM -14,008.78 0.00 0.00 0.00 0.00 -14,008.78 YTD -27,241.17 0.00 0.00 0.00 0.00 -27,241.17 456 14200 NON-ASSOC-NTR-CAPACITY CM -9,467.50 0.00 0.00 0.00 0.00 -9,467.50 YTD -18,403.84 0.00 0.00 0.00 0.00 -18,403.84 456 14210 NANTRC-OATT-P2P-F-OTH CM -46,024.40 0.00 0.00 0.00 0.00 -46,024.40 YTD -99,613.66 0.00 0.00 0.00 0.00 -99,613.66 456 14212 NANTRC-OATT-P2P-NF-OTH CM -12,335.25 0.00 0.00 0.00 0.00 -12,335.25 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 148 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -44,497.48 0.00 0.00 0.00 0.00 -44,497.48 456 14214 NANTRC-OATT-NETWORK-SVC-OTHER CM -341,286.20 0.00 0.00 0.00 0.00 -341,286.20 YTD -697,078.65 0.00 0.00 0.00 0.00 -697,078.65 456 *** TOTAL CM -798,824.99 0.00 0.00 0.00 0.00 -798,824.99 YTD -3,197,140.96 0.00 0.00 0.00 0.00 -3197140.96 TOTAL 400 00456 CM -798,824.99 0.00 0.00 0.00 0.00 -798,824.99 YTD -3,197,140.96 0.00 0.00 0.00 0.00 -3197140.96 TOTAL OPERATING REVENUES OPERATING REVENUES BEG YR BL 0.00 CM -118,144,097.24 0.00 0.00 0.00 0.00 -118144097.2 YTD -253,232,172.72 0.00 0.00 0.00 0.00 -253232172.7 END BAL -253,232,172.72 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 149 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 646,325.75 82,267.46 0.00 0.00 12,357.63 551,700.66 YTD 1,262,632.61 170,244.66 0.00 0.00 16,187.01 1,076,200.94 500 *** TOTAL CM 646,325.75 82,267.46 0.00 0.00 12,357.63 551,700.66 YTD 1,262,632.61 170,244.66 0.00 0.00 16,187.01 1,076,200.94 501 00000 STM-FUEL-OTHER CM 151,668.78 0.00 0.00 0.00 0.00 151,668.78 YTD 317,566.24 0.00 0.00 -0.00 0.00 317,566.24 501 00001 COAL CM 40,958,345.15 0.00 0.00 0.00 0.00 40958345.15 YTD 92,469,251.21 0.00 0.00 0.00 0.00 92469251.21 501 00002 LIGHTER OIL CM 125,052.11 0.00 0.00 0.00 0.00 125,052.11 YTD 316,458.74 0.00 0.00 0.00 0.00 316,458.74 501 00003 NATURAL GAS CM 641,872.72 0.00 0.00 0.00 0.00 641,872.72 YTD 1,050,099.83 0.00 0.00 0.00 0.00 1,050,099.83 501 00011 COAL HANDLING CM 214,579.06 47,361.65 0.00 135.02 39,863.90 127,218.49 YTD 488,498.20 118,425.55 0.00 135.02 43,684.14 326,253.49 501 00012 OIL HANDLING CM 2,698.56 0.00 0.00 0.00 0.00 2,698.56 YTD 5,856.02 0.00 0.00 0.00 0.00 5,856.02 501 00441 NON RECOVERABLE FUEL HANDLING OTHER CM 11,376.37 0.00 0.00 0.00 11,396.68 -20.31 YTD 22,976.68 0.00 0.00 0.00 24,434.35 -1,457.67 501 00464 STM-FUEL-ASH DISPOSAL EXP CM 55,834.46 0.00 0.00 0.00 66,054.84 -10,220.38 YTD 122,065.27 0.00 0.00 0.00 116,829.66 5,235.61 501 00465 STM-FUEL-ASH DISPOS SLS-CONTRA CM -27,299.16 0.00 0.00 0.00 0.00 -27,299.16 YTD 3,853.05 0.00 0.00 0.00 0.00 3,853.05 501 *** TOTAL CM 42,134,128.05 47,361.65 0.00 135.02 117,315.42 41969315.96 YTD 94,796,625.24 118,425.55 0.00 135.02 184,948.15 94493116.52 502 00000 STEAM EXPENSES CM 411,760.90 336,385.10 0.00 0.00 17,495.41 57,880.39 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 150 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 963,219.03 806,316.32 0.00 955.85 18,119.16 137,827.70 502 00116 ECRC-STM-STM EXP-SODIUM INJECT CM 16,605.79 0.00 0.00 0.00 0.00 16,605.79 YTD 16,605.79 0.00 0.00 0.00 0.00 16,605.79 502 00119 ECRC-STM-STM EXP-SCR (AMMONIA) CM 67,812.46 0.00 0.00 0.00 57,227.46 10,585.00 YTD 133,930.44 0.00 0.00 0.00 123,345.44 10,585.00 502 00121 ECRC-STM-STM EXP-SNCR CHEM CM 248,640.14 4,965.38 0.00 0.00 218,490.81 25,183.95 YTD 520,135.72 10,148.78 0.00 0.00 497,496.15 12,490.79 502 00122 ECRC-STM-STM EXP-CHEM-SCRUBBER CM 662,268.77 0.00 0.00 0.00 758,541.93 -96,273.16 YTD 1,483,340.66 0.00 0.00 0.00 1,251,907.39 231,433.27 502 *** TOTAL CM 1,407,088.06 341,350.48 0.00 0.00 1,051,755.61 13,981.97 YTD 3,117,231.64 816,465.10 0.00 955.85 1,890,868.14 408,942.55 505 00000 ELECTRIC EXPENS CM 251,501.57 137,778.77 0.00 1,487.76 55,696.56 56,538.48 YTD 584,906.68 346,648.88 0.00 1,895.76 92,666.87 143,695.17 505 *** TOTAL CM 251,501.57 137,778.77 0.00 1,487.76 55,696.56 56,538.48 YTD 584,906.68 346,648.88 0.00 1,895.76 92,666.87 143,695.17 506 00000 MISC STM PWR EX CM 979,070.81 272,366.21 0.00 3,031.88 245,564.81 458,107.91 YTD 1,928,357.23 538,000.46 0.00 5,245.39 413,874.76 971,236.62 506 00001 RESEARCH & DEVELOPMENT CM -253,620.40 0.00 0.00 0.00 0.00 -253,620.40 YTD -201,104.14 0.00 0.00 0.00 0.00 -201,104.14 506 00002 AIR QUALITY CONTROL CM 262,294.06 6,472.02 0.00 0.00 1,372.74 254,449.30 YTD 404,990.29 13,382.28 0.00 0.00 1,904.30 389,703.71 506 00003 WATER QUALITY CONTROL CM 25,417.43 17,127.45 0.00 0.00 4,545.68 3,744.30 YTD 54,078.41 34,590.56 0.00 0.00 4,645.85 14,842.00 506 00102 ECRC-STM-MISC STM-AIR EMISSION CM 590,130.00 0.00 0.00 0.00 590,130.00 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 151 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 5,627.54 5,622.00 0.00 0.00 5.54 0.00 YTD 11,756.96 11,751.42 0.00 0.00 2,921.54 -2,916.00 506 00105 ECRC-EMISSION MONITORING CM 24,662.67 13,571.75 0.00 0.00 210.54 10,880.38 YTD 37,856.90 26,089.23 0.00 0.00 887.29 10,880.38 506 00106 ECRC-STM-MISC STM-WATER QLTY CM 22,863.58 5,698.16 0.00 0.00 17,926.83 -761.41 YTD 59,863.01 11,433.71 0.00 0.00 40,044.70 8,384.60 506 00109 ECRC-STM-MISC STM-LEAD&COPPER CM 3,528.51 0.00 0.00 0.00 3,528.51 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 7.50 0.00 0.00 0.00 7.50 0.00 YTD 7.50 0.00 0.00 0.00 7.50 0.00 506 00111 ECRC-STM-MISC STM-SOLID&HAZARD CM 21,501.31 9,298.18 0.00 406.77 25,006.65 -13,210.29 YTD 34,587.21 19,256.97 0.00 406.77 27,637.30 -12,713.83 506 00112 ECRC-STM-MISC STM-STORAGE TANK CM 358.59 358.59 0.00 0.00 0.00 0.00 YTD 733.30 733.30 0.00 0.00 11,619.01 -11,619.01 506 00114 ECRC-STM-ASH POND CM 45,625.00 0.00 0.00 0.00 45,625.00 0.00 YTD 45,033.82 0.00 0.00 0.00 54,145.00 -9,111.18 506 00115 ECRC-STM-MERCURY EMISSIONS CM 625.00 0.00 0.00 0.00 625.00 0.00 YTD 1,250.00 0.00 0.00 0.00 1,250.00 0.00 506 00121 ECRC-STM-CRST SNCR EMISS MONT CM 27,146.49 0.00 0.00 0.00 0.00 27,146.49 YTD 27,146.49 0.00 0.00 0.00 0.00 27,146.49 506 00128 ECRC-STM-MACT AIR POLLUTANT CM 456.84 0.00 0.00 0.00 0.00 456.84 YTD 498.33 0.00 0.00 0.00 0.00 498.33 506 *** TOTAL CM 1,755,694.93 330,514.36 0.00 3,438.65 934,548.80 487,193.12 YTD 2,998,713.82 655,237.93 0.00 5,652.16 1,152,595.76 1,185,227.97 509 00000 ALLOWANCES-EMISSION CM 169,772.59 0.00 0.00 0.00 0.00 169,772.59 YTD 851,167.90 0.00 0.00 0.00 0.00 851,167.90 509 00140 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 152 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS ANNUAL NOX CM 314,860.42 0.00 0.00 0.00 0.00 314,860.42 YTD 2,628,887.64 0.00 0.00 0.00 0.00 2,628,887.64 509 *** TOTAL CM 484,633.01 0.00 0.00 0.00 0.00 484,633.01 YTD 3,480,055.54 0.00 0.00 0.00 0.00 3,480,055.54 TOTAL 401 00500 CM 46,679,371.37 939,272.72 0.00 5,061.43 2,171,674.02 43563363.20 YTD 106,240,165.53 2,107,022.12 0.00 8,638.79 3,337,265.93 100787238.69 510 00000 STM-MAINT ENG & SUPV CM 587,982.56 226,281.41 0.00 0.00 5,689.98 356,011.17 YTD 1,122,980.58 447,948.59 0.00 0.00 12,069.42 662,962.57 510 *** TOTAL CM 587,982.56 226,281.41 0.00 0.00 5,689.98 356,011.17 YTD 1,122,980.58 447,948.59 0.00 0.00 12,069.42 662,962.57 511 00000 MAINT-STRUCTURE CM 246,388.68 43,272.37 0.00 8,065.17 161,468.95 33,582.19 YTD 494,426.51 84,688.16 0.00 27,495.02 328,855.00 53,388.33 511 *** TOTAL CM 246,388.68 43,272.37 0.00 8,065.17 161,468.95 33,582.19 YTD 494,426.51 84,688.16 0.00 27,495.02 328,855.00 53,388.33 512 00000 MAINT-BOILR PLT CM 1,656,033.94 288,325.17 0.00 153,656.39 751,582.83 462,469.55 YTD 3,574,506.28 632,578.02 0.00 277,392.93 1,327,906.88 1,336,628.45 512 00116 ECRC-STM-MAINT BOILER-SODIUM CM -7,933.38 0.00 0.00 0.00 8,672.41 -16,605.79 YTD -7,470.00 0.00 0.00 0.00 16,605.79 -24,075.79 512 00119 ECRC-STM-MAINT BOILER-SCR CM 46,991.48 5,455.47 0.00 0.00 15,179.48 26,356.53 YTD 51,720.51 10,165.95 0.00 1,006.37 78,069.04 -37,520.85 512 00121 ECRC-STM-MAINT BOILER-SNCR CM 18,637.22 10,479.49 0.00 64.14 8,093.59 0.00 YTD 21,579.56 15,921.83 0.00 64.14 8,093.59 -2,500.00 512 00122 ECRC-STM-MAINT BOILER-SCRUBBER CM 56,964.01 109,675.58 0.00 -236,541.09 170,585.33 13,244.19 YTD 516,308.38 252,651.69 0.00 7,733.71 182,952.91 72,970.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 153 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 512 *** TOTAL CM 1,770,693.27 413,935.71 0.00 -82,820.56 954,113.64 485,464.48 YTD 4,156,644.73 911,317.49 0.00 286,197.15 1,613,628.21 1,345,501.88 513 00000 MAINT-ELEC PLNT CM 179,192.17 37,531.97 0.00 18,638.18 465,267.62 -342,245.60 YTD 315,877.88 69,418.57 0.00 34,335.68 548,848.93 -336,725.30 513 *** TOTAL CM 179,192.17 37,531.97 0.00 18,638.18 465,267.62 -342,245.60 YTD 315,877.88 69,418.57 0.00 34,335.68 548,848.93 -336,725.30 514 00000 MAINTENANCE-MISC STEAM PLANT CM 197,829.89 22,701.70 0.00 28,878.30 70,289.18 75,960.71 YTD 405,523.53 50,023.71 0.00 63,865.33 155,611.63 136,022.86 514 00105 ECRC-STM-MAINT-EMISSION MNTR CM 14,967.70 0.00 0.00 0.00 14,539.19 428.51 YTD 29,779.33 0.00 0.00 0.00 28,922.31 857.02 514 00122 ECRC-STM-MISC STEAM-SCRUBBER CM 1,368.19 0.00 0.00 1,368.19 0.00 0.00 YTD 1,368.19 0.00 0.00 1,368.19 0.00 0.00 514 *** TOTAL CM 214,165.78 22,701.70 0.00 30,246.49 84,828.37 76,389.22 YTD 436,671.05 50,023.71 0.00 65,233.52 184,533.94 136,879.88 TOTAL 402 00500 CM 2,998,422.46 743,723.16 0.00 -25,870.72 1,671,368.56 609,201.46 YTD 6,526,600.75 1,563,396.52 0.00 413,261.37 2,687,935.50 1,862,007.36 546 00000 OPRS SUPV & ENGINEERING CM 87,471.33 65,557.24 0.00 0.00 0.00 21,914.09 YTD 171,018.97 125,905.40 0.00 0.00 0.00 45,113.57 546 *** TOTAL CM 87,471.33 65,557.24 0.00 0.00 0.00 21,914.09 YTD 171,018.97 125,905.40 0.00 0.00 0.00 45,113.57 547 00000 OTHER MISC FUEL EXPENSE CM 38,933.63 0.00 0.00 0.00 7,295.16 31,638.47 YTD 84,022.81 0.00 0.00 0.00 15,570.02 68,452.79 547 00002 OTHER OIL CM 28,479.81 0.00 0.00 0.00 0.00 28,479.81 YTD 204,608.22 0.00 0.00 0.00 0.00 204,608.22 547 00003 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 154 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS OTHER GAS CM 1,253,834.01 0.00 0.00 0.00 0.00 1,253,834.01 YTD 7,580,039.09 0.00 0.00 0.00 0.00 7,580,039.09 547 00004 GAS HEDGING SETTLEMENT CM 1,717,175.00 0.00 0.00 0.00 0.00 1,717,175.00 YTD 3,224,666.00 0.00 0.00 0.00 0.00 3,224,666.00 547 *** TOTAL CM 3,038,422.45 0.00 0.00 0.00 7,295.16 3,031,127.29 YTD 11,093,336.12 0.00 0.00 0.00 15,570.02 11077766.10 548 00000 OTHER GENERATION EXPENSES CM 47,053.56 40,117.63 0.00 0.00 6,935.93 0.00 YTD 123,625.96 111,543.55 0.00 86.53 11,967.88 28.00 548 *** TOTAL CM 47,053.56 40,117.63 0.00 0.00 6,935.93 0.00 YTD 123,625.96 111,543.55 0.00 86.53 11,967.88 28.00 549 00000 OTHER MISC EXPENSES CM 18,584.84 13,461.26 0.00 0.00 0.00 5,123.58 YTD 36,761.29 26,514.13 0.00 0.00 0.00 10,247.16 549 00105 ECRC-OPG-MISC OPG-EMISS MNTR CM 57.83 0.00 0.00 0.00 57.83 0.00 YTD 115.66 0.00 0.00 0.00 115.66 0.00 549 *** TOTAL CM 18,642.67 13,461.26 0.00 0.00 57.83 5,123.58 YTD 36,876.95 26,514.13 0.00 0.00 115.66 10,247.16 TOTAL 401 00540 CM 3,191,590.01 119,136.13 0.00 0.00 14,288.92 3,058,164.96 YTD 11,424,858.00 263,963.08 0.00 86.53 27,653.56 11133154.83 551 00000 OTHER MTN SUPV & ENGINEERING CM 19,611.88 0.00 0.00 0.00 0.00 19,611.88 YTD 42,425.09 0.00 0.00 0.00 0.00 42,425.09 551 *** TOTAL CM 19,611.88 0.00 0.00 0.00 0.00 19,611.88 YTD 42,425.09 0.00 0.00 0.00 0.00 42,425.09 552 00000 MTN OF OTHER POWER GEN STRUCTURES CM 3,260.13 2,089.78 0.00 12.71 26,811.64 -25,654.00 YTD 31,947.82 4,398.67 0.00 12.71 27,536.44 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 155 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 552 *** TOTAL CM 3,260.13 2,089.78 0.00 12.71 26,811.64 -25,654.00 YTD 31,947.82 4,398.67 0.00 12.71 27,536.44 0.00 553 00000 MTN OF EQUIPMENT CM 1,441,341.68 302,547.19 0.00 44,259.09 1,379,701.60 -285,166.20 YTD 3,507,976.33 612,987.91 0.00 56,107.37 1,900,101.56 938,779.49 553 *** TOTAL CM 1,441,341.68 302,547.19 0.00 44,259.09 1,379,701.60 -285,166.20 YTD 3,507,976.33 612,987.91 0.00 56,107.37 1,900,101.56 938,779.49 554 00000 MTN OF OTHER POWER PLANT CM 25,593.74 126.92 0.00 18.06 8,447.13 17,001.63 YTD 26,859.12 420.11 0.00 550.16 8,887.22 17,001.63 554 00105 ECRC-OPG-MAINT-EMISSION MNTR CM 1,874.13 0.00 0.00 0.00 1,672.29 201.84 YTD 3,748.26 0.00 0.00 0.00 3,344.58 403.68 554 *** TOTAL CM 27,467.87 126.92 0.00 18.06 10,119.42 17,203.47 YTD 30,607.38 420.11 0.00 550.16 12,231.80 17,405.31 TOTAL 402 00540 CM 1,491,681.56 304,763.89 0.00 44,289.86 1,416,632.66 -274,004.85 YTD 3,612,956.62 617,806.69 0.00 56,670.24 1,939,869.80 998,609.89 555 05100 ASSOC-ENRG-GENL CM 740,206.98 0.00 0.00 0.00 0.00 740,206.98 YTD 8,509,628.72 0.00 0.00 0.00 0.00 8,509,628.72 555 05200 ASSOC-CAPACITY CM 428,631.84 0.00 0.00 0.00 0.00 428,631.84 YTD 706,621.68 0.00 0.00 0.00 0.00 706,621.68 555 05300 ASSOC-ENRG-FCR CM 8,015,019.40 0.00 0.00 0.00 0.00 8,015,019.40 YTD 5,904,705.63 0.00 0.00 0.00 0.00 5,904,705.63 555 06100 NON-ASSOC-ENRG-GENL CM 2,988,035.32 0.00 0.00 0.00 0.00 2,988,035.32 YTD 5,662,104.14 0.00 0.00 0.00 0.00 5,662,104.14 555 06200 NON-ASSOCIATE CAPACITY CM 747,700.00 0.00 0.00 0.00 0.00 747,700.00 YTD 1,495,400.00 0.00 0.00 0.00 0.00 1,495,400.00 555 06300 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 156 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS NON-ASSOC-ENERGY-FCR CM -1,409,535.33 0.00 0.00 0.00 1,798.38 -1411333.71 YTD -1,371,162.54 0.00 0.00 0.00 2,733.03 -1373895.57 555 06301 OATT-ANC-PUR PWR-OTH NA EN FCR CM 907.32 0.00 0.00 0.00 0.00 907.32 YTD 6,100.74 0.00 0.00 0.00 0.00 6,100.74 555 *** TOTAL CM 11,510,965.53 0.00 0.00 0.00 1,798.38 11509167.15 YTD 20,913,398.37 0.00 0.00 0.00 2,733.03 20910665.34 556 00010 SYS & LOAD DISP CM 104,689.40 840.04 0.00 0.00 0.00 103,849.36 YTD 237,458.39 2,104.01 0.00 0.00 0.00 235,354.38 556 *** TOTAL CM 104,689.40 840.04 0.00 0.00 0.00 103,849.36 YTD 237,458.39 2,104.01 0.00 0.00 0.00 235,354.38 557 00010 OTHER EXPENSES CM 163,804.87 0.00 0.00 0.00 0.00 163,804.87 YTD 362,318.42 0.00 0.00 0.00 0.00 362,318.42 557 *** TOTAL CM 163,804.87 0.00 0.00 0.00 0.00 163,804.87 YTD 362,318.42 0.00 0.00 0.00 0.00 362,318.42 TOTAL 401 00550 CM 11,779,459.80 840.04 0.00 0.00 1,798.38 11776821.38 YTD 21,513,175.18 2,104.01 0.00 0.00 2,733.03 21508338.14 560 00000 TRNS-OPER ENG & SUPV CM 90,987.69 30,113.08 0.00 0.00 1,182.85 59,691.76 YTD 172,509.10 70,790.10 0.00 0.00 1,773.72 99,945.28 560 *** TOTAL CM 90,987.69 30,113.08 0.00 0.00 1,182.85 59,691.76 YTD 172,509.10 70,790.10 0.00 0.00 1,773.72 99,945.28 561 10000 TRNS-LOAD DISPATCH-RELIAB CM 7,522.11 0.00 0.00 0.00 0.00 7,522.11 YTD 17,603.11 0.00 0.00 0.00 0.00 17,603.11 561 20000 TRNS-LOAD DISP-MONITOR&OPER TRNS SYS CM 183,099.14 92,418.85 0.00 111.22 2,708.96 87,860.11 YTD 375,392.68 178,186.42 0.00 111.22 6,396.84 190,698.20 561 30000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 157 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TRNS-LOAD DISPATCH-TRNS SVC&SCHED CM 11,645.70 0.00 0.00 0.00 0.00 11,645.70 YTD 19,999.19 0.00 0.00 0.00 0.00 19,999.19 561 40000 SCHEDULING, SYSTEM CONTROL, AND DISPATCHING EXPENSES CM 8,610.57 0.00 0.00 0.00 0.00 8,610.57 YTD 18,781.20 0.00 0.00 0.00 0.00 18,781.20 561 50000 TRNS-RELIAB PLNNG & STD DEVEL CM 16,170.11 0.00 0.00 0.00 0.00 16,170.11 YTD 29,897.67 0.00 0.00 0.00 0.00 29,897.67 561 60000 TRNS-TRNS SVC STUDIES CM 2,551.12 0.00 0.00 0.00 0.00 2,551.12 YTD 4,811.87 0.00 0.00 0.00 0.00 4,811.87 561 70000 GENERATION INTERCONNECTION STUDIES CM 2,590.21 0.00 0.00 0.00 0.00 2,590.21 YTD 3,662.69 0.00 0.00 0.00 0.00 3,662.69 561 *** TOTAL CM 232,188.96 92,418.85 0.00 111.22 2,708.96 136,949.93 YTD 470,148.41 178,186.42 0.00 111.22 6,396.84 285,453.93 562 00000 TRNS-STATION EXPENSES CM 3,596.90 2,418.30 0.00 0.00 542.09 636.51 YTD 7,003.45 4,756.19 0.00 0.00 1,025.92 1,221.34 562 *** TOTAL CM 3,596.90 2,418.30 0.00 0.00 542.09 636.51 YTD 7,003.45 4,756.19 0.00 0.00 1,025.92 1,221.34 563 00000 TRNS-OVERHEAD LINE EXPENSES CM 34,242.31 5,072.84 0.00 3,356.54 306.43 25,506.50 YTD 31,430.31 5,072.84 0.00 3,356.54 306.43 22,694.50 563 00115 TRNS-O/H LN EXP-115KV CM 952.44 0.00 0.00 0.00 0.00 952.44 YTD 5,864.69 990.37 0.00 0.00 5,472.84 -598.52 563 00230 230 KV ROUTINE CM 499.84 425.06 0.00 0.00 0.00 74.78 YTD 1,457.30 1,152.38 0.00 0.00 0.00 304.92 563 *** TOTAL CM 35,694.59 5,497.90 0.00 3,356.54 306.43 26,533.72 YTD 38,752.30 7,215.59 0.00 3,356.54 5,779.27 22,400.90 565 00200 RECOVERABLE TRANSMISSION EXPENSE-ENERGY CM 31,819.48 0.00 0.00 0.00 0.00 31,819.48 YTD 88,127.63 0.00 0.00 0.00 0.00 88,127.63 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 158 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 565 00940 TRNS-ELEC BY OTH-SELF USE ADJ CM -21,539.24 0.00 0.00 0.00 0.00 -21,539.24 YTD -57,662.27 0.00 0.00 0.00 0.00 -57,662.27 565 *** TOTAL CM 10,280.24 0.00 0.00 0.00 0.00 10,280.24 YTD 30,465.36 0.00 0.00 0.00 0.00 30,465.36 566 00000 TRNS-MISC TRNS EXP CM 134,252.91 10,933.95 0.00 0.00 12,369.74 110,949.22 YTD 202,160.77 14,910.41 0.00 0.00 20,847.93 166,402.43 566 *** TOTAL CM 134,252.91 10,933.95 0.00 0.00 12,369.74 110,949.22 YTD 202,160.77 14,910.41 0.00 0.00 20,847.93 166,402.43 567 00000 TRNS-RENT CM 13,957.00 0.00 0.00 0.00 0.00 13,957.00 YTD 27,917.00 0.00 0.00 0.00 0.00 27,917.00 567 00119 TRNS-RENT-115KV LN & ABOVE CM 196,379.00 0.00 0.00 0.00 0.00 196,379.00 YTD 392,758.00 0.00 0.00 0.00 0.00 392,758.00 567 *** TOTAL CM 210,336.00 0.00 0.00 0.00 0.00 210,336.00 YTD 420,675.00 0.00 0.00 0.00 0.00 420,675.00 TOTAL 401 00560 CM 717,337.29 141,382.08 0.00 3,467.76 17,110.07 555,377.38 YTD 1,341,714.39 275,858.71 0.00 3,467.76 35,823.68 1,026,564.24 568 00000 TRNS-MAINT ENG & SUPV CM 44,434.73 26,370.05 0.00 0.00 3,235.20 14,829.48 YTD 98,908.15 65,553.66 0.00 0.00 3,611.23 29,743.26 568 *** TOTAL CM 44,434.73 26,370.05 0.00 0.00 3,235.20 14,829.48 YTD 98,908.15 65,553.66 0.00 0.00 3,611.23 29,743.26 569 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 6,410.71 4,253.32 0.00 0.00 0.00 2,157.39 YTD 19,752.84 8,863.17 0.00 0.00 6,269.58 4,620.09 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 159 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 569 10000 TRNS-MAINT OF PC HARDWARE CM 7,919.07 0.00 0.00 0.00 0.00 7,919.07 YTD 10,494.07 0.00 0.00 0.00 0.00 10,494.07 569 20000 TRNS-MAINT OF PC SOFTWARE CM 7,517.00 0.00 0.00 0.00 0.00 7,517.00 YTD 15,010.40 0.00 0.00 0.00 0.00 15,010.40 569 30000 TRNS-MAINT OF COMM EQUIP CM 348.04 0.00 0.00 0.00 348.04 0.00 YTD 348.04 0.00 0.00 0.00 348.04 0.00 569 *** TOTAL CM 22,194.82 4,253.32 0.00 0.00 348.04 17,593.46 YTD 45,620.78 8,875.51 0.00 0.00 6,617.62 30,127.65 570 00000 TRNS-MAINT OF STATION EQUIP CM 91,704.98 17,078.05 0.00 2,956.92 4,754.31 66,915.70 YTD 139,883.00 44,105.81 0.00 3,071.68 15,538.46 77,167.05 570 *** TOTAL CM 91,704.98 17,078.05 0.00 2,956.92 4,754.31 66,915.70 YTD 139,883.00 44,105.81 0.00 3,071.68 15,538.46 77,167.05 571 00000 TRNS-MAINT O/H LN-OTHER CM 2,657.61 0.00 0.00 0.00 54.35 2,603.26 YTD 4,997.00 0.00 0.00 0.00 60.67 4,936.33 571 00046 TRNS-MAINT O/H LN-46KV CM 2,838.27 1,877.04 0.00 33.90 407.19 520.14 YTD 3,220.18 2,205.85 0.00 33.90 407.19 573.24 571 00115 TRNS-MAINT O/H LN-115KV CM 40,909.33 2,929.68 0.00 2,408.23 23,809.59 11,761.83 YTD 56,250.48 5,097.30 0.00 3,412.47 41,257.79 6,482.92 571 00230 TRNS-MAINT O/H LN-230KV CM 78,912.21 595.09 0.00 4,475.60 50,447.83 23,393.69 YTD 113,102.85 848.52 0.00 4,475.60 81,381.92 26,396.81 571 *** TOTAL CM 125,317.42 5,401.81 0.00 6,917.73 74,718.96 38,278.92 YTD 177,570.51 8,151.67 0.00 7,921.97 123,107.57 38,389.30 573 00000 TRNS-MAINT OF MISC TRNS PLANT CM 10,641.19 7,122.64 0.00 0.00 0.00 3,518.55 YTD 18,478.04 12,302.15 0.00 0.00 0.00 6,175.89 573 *** TOTAL CM 10,641.19 7,122.64 0.00 0.00 0.00 3,518.55 YTD 18,478.04 12,302.15 0.00 0.00 0.00 6,175.89 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 160 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 402 00560 CM 294,293.14 60,225.87 0.00 9,874.65 83,056.51 141,136.11 YTD 480,460.48 138,988.80 0.00 10,993.65 148,874.88 181,603.15 580 00000 DSTR OPER ENG & SUPV CM 490,116.84 163,904.78 0.00 0.00 8,587.94 317,624.12 YTD 916,503.02 386,683.90 0.00 0.00 14,583.83 515,235.29 580 *** TOTAL CM 490,116.84 163,904.78 0.00 0.00 8,587.94 317,624.12 YTD 916,503.02 386,683.90 0.00 0.00 14,583.83 515,235.29 581 00000 DSTR-LOAD DISPATCH CM 44,957.40 13,994.27 0.00 0.00 55.48 30,907.65 YTD 96,645.79 27,627.52 0.00 0.00 62.59 68,955.68 581 *** TOTAL CM 44,957.40 13,994.27 0.00 0.00 55.48 30,907.65 YTD 96,645.79 27,627.52 0.00 0.00 62.59 68,955.68 582 00000 DSTR-STATION EXPENSES CM 12,495.60 11,961.22 0.00 0.00 56.18 478.20 YTD 24,557.07 23,524.48 0.00 0.00 76.19 956.40 582 *** TOTAL CM 12,495.60 11,961.22 0.00 0.00 56.18 478.20 YTD 24,557.07 23,524.48 0.00 0.00 76.19 956.40 583 00000 DSTR-OPER-OVERHEAD LINE EXPENSES CM 185,348.38 98,049.62 0.00 609.91 3,225.65 83,463.20 YTD 441,079.45 220,234.03 0.00 366.11 8,713.54 211,765.77 583 00211 ECRC-DSTR-HAZ WST-EXCLD TRNFR CM 1,207.44 1,503.15 0.00 0.00 10,641.31 -10,937.02 YTD 4,437.99 3,110.04 0.00 0.00 16,759.71 -15,431.76 583 *** TOTAL CM 186,555.82 99,552.77 0.00 609.91 13,866.96 72,526.18 YTD 445,517.44 223,344.07 0.00 366.11 25,473.25 196,334.01 584 00000 DSTR-OPER-UNDERGROUND LINE EXPENSES CM 58,399.23 17,565.20 0.00 1,124.20 24,318.35 15,391.48 YTD 119,186.45 40,323.34 0.00 1,856.93 58,558.04 18,448.14 584 *** TOTAL CM 58,399.23 17,565.20 0.00 1,124.20 24,318.35 15,391.48 YTD 119,186.45 40,323.34 0.00 1,856.93 58,558.04 18,448.14 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 161 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 585 00000 DSTR-OPER-STREET LIGHT & SIGNAL SYS EXP CM 55,638.10 2,899.75 0.00 6,900.82 44,404.96 1,432.57 YTD 104,364.31 5,776.91 0.00 15,569.09 79,894.03 3,124.28 585 *** TOTAL CM 55,638.10 2,899.75 0.00 6,900.82 44,404.96 1,432.57 YTD 104,364.31 5,776.91 0.00 15,569.09 79,894.03 3,124.28 586 00000 DSTR-OPER-METER EXPENSES CM 251,243.75 183,399.54 0.00 427.38 9,434.93 57,981.90 YTD 525,768.93 356,735.39 0.00 3,784.02 15,824.82 149,424.70 586 *** TOTAL CM 251,243.75 183,399.54 0.00 427.38 9,434.93 57,981.90 YTD 525,768.93 356,735.39 0.00 3,784.02 15,824.82 149,424.70 587 00000 DSTR-CUSTOMER INSTALLATION EXP CM 57,619.82 47,766.38 0.00 0.00 1,025.28 8,828.16 YTD 120,472.97 100,462.05 0.00 0.00 1,516.49 18,494.43 587 *** TOTAL CM 57,619.82 47,766.38 0.00 0.00 1,025.28 8,828.16 YTD 120,472.97 100,462.05 0.00 0.00 1,516.49 18,494.43 588 00000 DSTR-MISC DSTR EXP CM 191,790.33 37,461.63 0.00 340.30 24,189.49 129,798.91 YTD 346,918.68 70,307.53 0.00 945.88 41,313.24 234,352.03 588 00112 ECRC ABOVE GROUND FUEL STORAGE CM 1,173.51 0.00 0.00 0.00 1,173.51 0.00 YTD 1,258.51 0.00 0.00 0.00 1,258.51 0.00 588 *** TOTAL CM 192,963.84 37,461.63 0.00 340.30 25,363.00 129,798.91 YTD 348,177.19 70,307.53 0.00 945.88 42,571.75 234,352.03 TOTAL 401 00580 CM 1,349,990.40 578,505.54 0.00 9,402.61 127,113.08 634,969.17 YTD 2,701,193.17 1,234,785.19 0.00 22,522.03 238,560.99 1,205,324.96 590 00000 DSTR-MAINT ENG & SUPV CM 281,152.77 137,339.46 0.00 0.00 6,986.43 136,826.88 YTD 492,327.17 333,747.00 0.00 0.00 9,088.66 149,491.51 590 *** TOTAL CM 281,152.77 137,339.46 0.00 0.00 6,986.43 136,826.88 YTD 492,327.17 333,747.00 0.00 0.00 9,088.66 149,491.51 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 162 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 591 00000 DSTR-MAINT OF STRUCTURES CM 3,094.33 1,320.27 0.00 0.00 1,774.06 0.00 YTD 6,904.04 2,819.87 0.00 0.00 4,025.10 59.07 591 00207 ECRC-DSTR-GRNDWTR CONTM INVSTG CM 58,924.78 13,532.48 0.00 0.00 19,605.42 25,786.88 YTD 143,357.02 29,835.75 0.00 0.00 42,345.16 71,176.11 591 *** TOTAL CM 62,019.11 14,852.75 0.00 0.00 21,379.48 25,786.88 YTD 150,261.06 32,655.62 0.00 0.00 46,370.26 71,235.18 592 00000 DSTR-MAINT OF STATION EQUIP CM 94,823.60 44,642.14 0.00 674.94 37,886.20 11,620.32 YTD 223,456.95 81,481.96 0.00 19,158.71 75,019.09 47,797.19 592 *** TOTAL CM 94,823.60 44,642.14 0.00 674.94 37,886.20 11,620.32 YTD 223,456.95 81,481.96 0.00 19,158.71 75,019.09 47,797.19 593 00000 DSTR-MAINT OF OVERHEAD LINES CM 971,717.36 150,959.60 0.00 -16,513.61 487,362.97 349,908.40 YTD 1,863,939.44 344,730.43 0.00 -28,878.47 732,530.73 815,556.75 593 *** TOTAL CM 971,717.36 150,959.60 0.00 -16,513.61 487,362.97 349,908.40 YTD 1,863,939.44 344,730.43 0.00 -28,878.47 732,530.73 815,556.75 594 00000 DSTR-MAINT OF UNDERGROUND LINES CM 125,038.11 53,835.64 0.00 -3,601.24 39,785.28 35,018.43 YTD 311,245.24 122,540.74 0.00 28,830.98 84,702.41 75,171.11 594 *** TOTAL CM 125,038.11 53,835.64 0.00 -3,601.24 39,785.28 35,018.43 YTD 311,245.24 122,540.74 0.00 28,830.98 84,702.41 75,171.11 595 00000 DSTR MAINT OF LINE TRANSFORMERS CM 43,901.86 22,356.68 0.00 2,596.87 14,999.79 3,948.52 YTD 83,118.49 47,625.52 0.00 2,596.87 39,701.15 -6,805.05 595 00211 ECRC-GEN SOLID & HAZRDOUS WSTE CM 22,517.68 0.00 0.00 0.00 5,900.52 16,617.16 YTD 28,508.07 0.00 0.00 0.00 13,811.95 14,696.12 595 *** TOTAL CM 66,419.54 22,356.68 0.00 2,596.87 20,900.31 20,565.68 YTD 111,626.56 47,625.52 0.00 2,596.87 53,513.10 7,891.07 596 00000 DSTR MAINT STREET LTG & SIGNAL SYS PROGRAM: GLS758FP GULF POWER COMPANY PAGE 163 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 32,409.42 0.00 0.00 15,525.58 14,313.55 2,570.29 YTD 61,312.73 0.00 0.00 44,616.27 25,774.23 -9,077.77 596 *** TOTAL CM 32,409.42 0.00 0.00 15,525.58 14,313.55 2,570.29 YTD 61,312.73 0.00 0.00 44,616.27 25,774.23 -9,077.77 597 00000 DSTR-MAINT OF METERS CM 11,991.25 7,250.02 0.00 313.53 2,170.80 2,256.90 YTD 21,032.13 14,453.08 0.00 313.53 2,524.54 3,740.98 597 *** TOTAL CM 11,991.25 7,250.02 0.00 313.53 2,170.80 2,256.90 YTD 21,032.13 14,453.08 0.00 313.53 2,524.54 3,740.98 598 00000 DSTR-MAINT OF MISC DSTR PLANT CM 19,922.94 0.00 0.00 0.00 0.00 19,922.94 YTD 35,534.96 0.00 0.00 0.00 0.00 35,534.96 598 *** TOTAL CM 19,922.94 0.00 0.00 0.00 0.00 19,922.94 YTD 35,534.96 0.00 0.00 0.00 0.00 35,534.96 TOTAL 402 00580 CM 1,665,494.10 431,236.29 0.00 -1,003.93 630,785.02 604,476.72 YTD 3,270,736.24 977,234.35 0.00 66,637.89 1,029,523.02 1,197,340.98 901 00000 SUPERVISION CM 64,429.42 21,425.45 0.00 0.00 800.58 42,203.39 YTD 88,430.19 42,055.09 0.00 0.00 988.37 45,386.73 901 *** TOTAL CM 64,429.42 21,425.45 0.00 0.00 800.58 42,203.39 YTD 88,430.19 42,055.09 0.00 0.00 988.37 45,386.73 902 00000 METER READING EXPENSES CM 193,643.78 140,687.17 0.00 0.00 27,004.61 25,952.00 YTD 429,568.16 281,829.16 0.00 934.79 90,552.65 56,251.56 902 *** TOTAL CM 193,643.78 140,687.17 0.00 0.00 27,004.61 25,952.00 YTD 429,568.16 281,829.16 0.00 934.79 90,552.65 56,251.56 903 00000 CUST RECORD & COLLECT EXP CM 1,077,705.44 439,912.36 0.00 0.00 78,477.48 559,315.60 YTD 2,170,144.40 903,221.88 0.00 976.31 132,207.99 1,133,738.22 903 *** TOTAL CM 1,077,705.44 439,912.36 0.00 0.00 78,477.48 559,315.60 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 164 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 2,170,144.40 903,221.88 0.00 976.31 132,207.99 1,133,738.22 904 00000 UNCOLLECTIBLE ACCOUNTS CM -43,468.57 0.00 0.00 0.00 0.00 -43,468.57 YTD 1,001,298.72 0.00 0.00 0.00 0.00 1,001,298.72 904 *** TOTAL CM -43,468.57 0.00 0.00 0.00 0.00 -43,468.57 YTD 1,001,298.72 0.00 0.00 0.00 0.00 1,001,298.72 905 00000 MISC CUSTOMER ACCOUNTS EXP CM 80,818.12 0.00 0.00 0.00 304.94 80,513.18 YTD 174,185.06 0.00 0.00 0.00 342.85 173,842.21 905 *** TOTAL CM 80,818.12 0.00 0.00 0.00 304.94 80,513.18 YTD 174,185.06 0.00 0.00 0.00 342.85 173,842.21 TOTAL 401 00900 CM 1,373,128.19 602,024.98 0.00 0.00 106,587.61 664,515.60 YTD 3,863,626.53 1,227,106.13 0.00 1,911.10 224,091.86 2,410,517.44 907 00000 CUST SERVICE & INFO EXP-SUPV CM 332,297.77 47,029.87 0.00 0.00 13,070.39 272,197.51 YTD 594,840.70 119,485.24 0.00 0.00 14,371.49 460,983.97 907 *** TOTAL CM 332,297.77 47,029.87 0.00 0.00 13,070.39 272,197.51 YTD 594,840.70 119,485.24 0.00 0.00 14,371.49 460,983.97 908 00000 CUSTOMER ASSISTANCE EXP CM 1,171,145.83 500,028.08 0.00 73,584.03 274,990.55 322,543.17 YTD 2,254,861.04 993,158.25 0.00 105,996.51 1,192,652.57 -36,946.29 908 *** TOTAL CM 1,171,145.83 500,028.08 0.00 73,584.03 274,990.55 322,543.17 YTD 2,254,861.04 993,158.25 0.00 105,996.51 1,192,652.57 -36,946.29 909 00000 INFO & INSTRUCTIONAL ADVER EXP CM 29,425.93 7,013.36 0.00 0.00 22,412.57 0.00 YTD 55,673.99 13,842.35 0.00 0.00 89,385.42 -47,553.78 909 *** TOTAL CM 29,425.93 7,013.36 0.00 0.00 22,412.57 0.00 YTD 55,673.99 13,842.35 0.00 0.00 89,385.42 -47,553.78 910 00000 MISC CUSTOMER SVC & INFO EXP PROGRAM: GLS758FP GULF POWER COMPANY PAGE 165 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 5,358.64 0.00 0.00 0.00 0.00 5,358.64 YTD 10,717.28 0.00 0.00 0.00 0.00 10,717.28 910 *** TOTAL CM 5,358.64 0.00 0.00 0.00 0.00 5,358.64 YTD 10,717.28 0.00 0.00 0.00 0.00 10,717.28 TOTAL 401 00905 CM 1,538,228.17 554,071.31 0.00 73,584.03 310,473.51 600,099.32 YTD 2,916,093.01 1,126,485.84 0.00 105,996.51 1,296,409.48 387,201.18 912 00000 DEMONSTRATING & SELLING EXP CM 299.06 0.00 0.00 0.00 0.00 299.06 YTD 739.70 0.00 0.00 0.00 440.64 299.06 912 01406 ED-COMMUNITY-OTH CM 52,721.20 17,860.99 0.00 0.00 4,382.64 30,477.57 YTD 83,338.17 37,340.21 0.00 0.00 5,585.46 40,412.50 912 *** TOTAL CM 53,020.26 17,860.99 0.00 0.00 4,382.64 30,776.63 YTD 84,077.87 37,340.21 0.00 0.00 6,026.10 40,711.56 TOTAL 401 00910 CM 53,020.26 17,860.99 0.00 0.00 4,382.64 30,776.63 YTD 84,077.87 37,340.21 0.00 0.00 6,026.10 40,711.56 920 00000 ADMIN & GENERAL SALARIES CM 1,200,520.81 822,262.61 0.00 0.00 14,330.92 363,927.28 YTD 2,273,935.79 1,683,526.25 0.00 0.00 34,858.39 555,551.15 920 *** TOTAL CM 1,200,520.81 822,262.61 0.00 0.00 14,330.92 363,927.28 YTD 2,273,935.79 1,683,526.25 0.00 0.00 34,858.39 555,551.15 921 00000 OFFICE SUPPLIES & EXPENSES CM 162,311.01 -3,177.33 0.00 0.00 129,123.45 36,364.89 YTD 325,348.80 1,453.96 0.00 46.67 233,691.80 90,156.37 921 *** TOTAL CM 162,311.01 -3,177.33 0.00 0.00 129,123.45 36,364.89 YTD 325,348.80 1,453.96 0.00 46.67 233,691.80 90,156.37 922 00200 ADMIN EXPENSE TRANSFER CR CM -28,065.27 0.00 0.00 0.00 0.00 -28,065.27 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 166 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -60,230.65 0.00 0.00 0.00 0.00 -60,230.65 922 *** TOTAL CM -28,065.27 0.00 0.00 0.00 0.00 -28,065.27 YTD -60,230.65 0.00 0.00 0.00 0.00 -60,230.65 923 00000 OUTSIDE SERVICES EMPLOYED CM 282,999.59 0.00 0.00 0.00 204,781.33 78,218.26 YTD 526,100.58 0.00 0.00 0.00 293,927.02 232,173.56 923 00700 OUTSIDE SVC-SCS CM 1,297,985.13 0.00 0.00 0.00 0.00 1,297,985.13 YTD 2,080,251.12 0.00 0.00 0.00 0.00 2,080,251.12 923 *** TOTAL CM 1,580,984.72 0.00 0.00 0.00 204,781.33 1,376,203.39 YTD 2,606,351.70 0.00 0.00 0.00 293,927.02 2,312,424.68 924 00010 INSURANCE - REG CM 307,262.51 0.00 0.00 0.00 0.00 307,262.51 YTD 612,004.46 0.00 0.00 0.00 0.00 612,004.46 924 00020 INSURANCE - SEL CM 291,667.00 0.00 0.00 0.00 0.00 291,667.00 YTD 583,334.00 0.00 0.00 0.00 0.00 583,334.00 924 *** TOTAL CM 598,929.51 0.00 0.00 0.00 0.00 598,929.51 YTD 1,195,338.46 0.00 0.00 0.00 0.00 1,195,338.46 925 00010 INJURIES & DAMA CM 240,427.43 10,366.30 0.00 0.00 0.00 230,061.13 YTD 463,916.88 20,329.16 0.00 0.00 0.00 443,587.72 925 00015 I&D-WRKRS COMP CM -311.15 0.00 0.00 0.00 0.00 -311.15 YTD 7,076.80 0.00 0.00 0.00 7,728.50 -651.70 925 *** TOTAL CM 240,116.28 10,366.30 0.00 0.00 0.00 229,749.98 YTD 470,993.68 20,329.16 0.00 0.00 7,728.50 442,936.02 926 00015 EE P&B-BEN-SUPP BEN PLAN CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 15,902.95 0.00 0.00 0.00 0.00 15,902.95 926 00020 EE P&B-BEN-TRNSFR CR-INS CM -6,541.43 0.00 0.00 0.00 0.00 -6,541.43 YTD -13,636.53 0.00 0.00 0.00 0.00 -13,636.53 926 00100 PENSIONS-ACCR PROGRAM: GLS758FP GULF POWER COMPANY PAGE 167 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 85,833.00 0.00 0.00 0.00 0.00 85,833.00 YTD 171,666.00 0.00 0.00 0.00 0.00 171,666.00 926 00101 EE P&B-BEN-SERP CM 129,167.00 0.00 0.00 0.00 0.00 129,167.00 YTD 258,334.00 0.00 0.00 0.00 0.00 258,334.00 926 00190 POST RETIRE CAP CM -22,037.00 0.00 0.00 0.00 0.00 -22,037.00 YTD -36,717.27 0.00 0.00 0.00 0.00 -36,717.27 926 00191 EE P&B-BEN-TRNSFR CR CM -436.21 0.00 0.00 0.00 0.00 -436.21 YTD -906.27 0.00 0.00 0.00 0.00 -906.27 926 00200 EMPL P&B-BEN-GRP INS CM 920,772.73 0.00 0.00 0.00 0.00 920,772.73 YTD 1,841,270.13 0.00 0.00 0.00 0.00 1,841,270.13 926 00201 EE P&B-BEN-RETIRE MED CM 376,667.00 0.00 0.00 0.00 0.00 376,667.00 YTD 753,334.00 0.00 0.00 0.00 0.00 753,334.00 926 00203 EMPL P&B-BEN-RETIRE LIFE CM 76,667.00 0.00 0.00 0.00 0.00 76,667.00 YTD 153,334.00 0.00 0.00 0.00 0.00 153,334.00 926 00300 OTHER EMP BENEF CM 18,124.78 0.00 0.00 0.00 7,714.80 10,409.98 YTD 103,402.52 0.00 0.00 0.00 18,154.05 85,248.47 926 00311 EE P&B-BEN-EDUCATION CM 4,685.72 0.00 0.00 0.00 0.00 4,685.72 YTD 37,220.32 0.00 0.00 0.00 0.00 37,220.32 926 00321 EE P&B-BEN-CAPTLZD-ESP CM -49,938.19 0.00 0.00 0.00 0.00 -49,938.19 YTD -97,533.14 0.00 0.00 0.00 0.00 -97,533.14 926 00322 EE P&B-BEN-TRNSFR CR-ESP CM -1,441.64 0.00 0.00 0.00 0.00 -1,441.64 YTD -2,879.94 0.00 0.00 0.00 0.00 -2,879.94 926 00327 EMPL P&B-BEN-CO CONTRIB-ESP CM 285,307.87 0.00 0.00 0.00 0.00 285,307.87 YTD 566,676.69 0.00 0.00 0.00 5,494.60 561,182.09 926 00390 OTHER BEN CAPIT CM -313,163.60 0.00 0.00 0.00 0.00 -313,163.60 YTD -550,622.57 0.00 0.00 0.00 0.00 -550,622.57 926 00402 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 168 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS EE P&B-BEN-MEDIC DRUG SUBSIDY CM -86,667.00 0.00 0.00 0.00 0.00 -86,667.00 YTD -173,334.00 0.00 0.00 0.00 0.00 -173,334.00 926 *** TOTAL CM 1,417,000.03 0.00 0.00 0.00 7,714.80 1,409,285.23 YTD 3,025,510.89 0.00 0.00 0.00 23,648.65 3,001,862.24 928 00101 OUTSIDE SV-FPSC CM 60,629.91 0.00 0.00 0.00 41,537.58 19,092.33 YTD 113,785.06 0.00 0.00 0.00 41,631.23 72,153.83 928 00102 REG COMMIS-ST-NONDOCKET CM 18,715.09 0.00 0.00 0.00 17,873.96 841.13 YTD 39,156.15 0.00 0.00 0.00 18,456.60 20,699.55 928 00200 FEDERAL REGULAT CM 16,470.00 0.00 0.00 0.00 702.50 15,767.50 YTD 33,642.50 0.00 0.00 0.00 702.50 32,940.00 928 00301 LEGAL FEES RELATED TO POLE ATTACH & JOINT USE KNOLOGY CABLE CM 7,776.35 0.00 0.00 0.00 0.00 7,776.35 YTD 9,085.35 0.00 0.00 0.00 2,965.00 6,120.35 928 *** TOTAL CM 103,591.35 0.00 0.00 0.00 60,114.04 43,477.31 YTD 195,669.06 0.00 0.00 0.00 63,755.33 131,913.73 929 00010 DUPLICATE CHARG CM -118,087.91 0.00 0.00 0.00 0.00 -118,087.91 YTD -227,898.93 0.00 0.00 0.00 2,653.97 -230,552.90 929 00070 CR-PRO CARD REBATE CM -13,150.00 0.00 0.00 0.00 0.00 -13,150.00 YTD -31,552.00 0.00 0.00 0.00 0.00 -31,552.00 929 *** TOTAL CM -131,237.91 0.00 0.00 0.00 0.00 -131,237.91 YTD -259,450.93 0.00 0.00 0.00 2,653.97 -262,104.90 930 10155 GNRL AD-MEDIA-OTH CM 9,126.00 0.00 0.00 0.00 0.00 9,126.00 YTD 9,126.00 0.00 0.00 0.00 0.00 9,126.00 930 10170 GNRL AD-PROD-OTH CM 522.18 0.00 0.00 0.00 522.18 0.00 YTD 522.18 0.00 0.00 0.00 522.18 0.00 930 20000 MISC GENERAL EXPENSES CM 78,298.64 0.00 0.00 0.00 57,529.66 20,768.98 YTD 133,857.29 0.00 0.00 0.00 95,969.33 37,887.96 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 169 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 930 20201 MISC GNRL-COMMITMENT FEES CM 91,526.83 0.00 0.00 0.00 68.50 91,458.33 YTD 138,297.66 0.00 0.00 0.00 140,339.34 -2,041.68 930 20210 MISC GNRL-AGENT FEES CM 15,315.18 0.00 0.00 0.00 12,124.74 3,190.44 YTD 27,581.74 0.00 0.00 0.00 23,727.69 3,854.05 930 20250 MISC GNRL-STKHLDR COM CM 45,000.00 0.00 0.00 0.00 45,000.00 0.00 YTD 45,000.00 0.00 0.00 0.00 45,000.00 0.00 930 20710 MISC GNRL-R&D CM 2,937.23 0.00 0.00 0.00 0.00 2,937.23 YTD 7,652.89 0.00 0.00 0.00 0.00 7,652.89 930 20801 MISC GNRL-DRCTR CM 29,620.30 0.00 0.00 0.00 9,520.30 20,100.00 YTD 47,079.01 0.00 0.00 0.00 12,670.61 34,408.40 930 20960 MISC GNRL-JO SHR CM 445,704.63 0.00 0.00 0.00 0.00 445,704.63 YTD 852,477.09 0.00 0.00 0.00 0.00 852,477.09 930 *** TOTAL CM 718,050.99 0.00 0.00 0.00 124,765.38 593,285.61 YTD 1,261,593.86 0.00 0.00 0.00 318,229.15 943,364.71 931 00000 RENTS CM 24,619.52 0.00 0.00 0.00 13,695.17 10,924.35 YTD 48,546.08 0.00 0.00 0.00 27,364.38 21,181.70 931 *** TOTAL CM 24,619.52 0.00 0.00 0.00 13,695.17 10,924.35 YTD 48,546.08 0.00 0.00 0.00 27,364.38 21,181.70 TOTAL 401 00920 CM 5,886,821.04 829,451.58 0.00 0.00 554,525.09 4,502,844.37 YTD 11,083,606.74 1,705,309.37 0.00 46.67 1,005,857.19 8,372,393.51 935 00000 MAINT OF GENERAL PLANT CM 8,533.65 0.00 0.00 0.00 7,152.71 1,380.94 YTD 13,817.46 0.00 0.00 0.00 12,929.75 887.71 935 00100 GENERAL STRUCTU CM 18,721.65 1,644.85 0.00 0.00 0.00 17,076.80 YTD 33,720.91 3,231.85 0.00 0.00 30.54 30,458.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 170 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 935 *** TOTAL CM 27,255.30 1,644.85 0.00 0.00 7,152.71 18,457.74 YTD 47,538.37 3,231.85 0.00 0.00 12,960.29 31,346.23 TOTAL 402 00920 CM 27,255.30 1,644.85 0.00 0.00 7,152.71 18,457.74 YTD 47,538.37 3,231.85 0.00 0.00 12,960.29 31,346.23 TOTAL OPER/MAINT ELECTRIC OPER/MAINT ELECTRIC BEG YR BL 0.00 CM 79,046,093.09 5,324,139.43 0.00 118,805.69 7,116,948.78 66486199.19 YTD 175,106,802.88 11280632.87 0.00 690,232.54 11993585.31 151142352.16 END BAL 175,106,802.88 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 171 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 2,307.68 -2,307.68 YTD -0.00 0.00 0.00 0.00 3,401.44 -3,401.44 END BAL 0.00 TOTAL 184 00700 BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 2,307.68 -2,307.68 YTD -0.00 0.00 0.00 0.00 3,401.44 -3,401.44 END BAL 0.00 701 00000 BUILDING OPERATIONS EXPENSE BEG YR BL 0.00 CM 129,710.27 45,879.77 0.00 690.66 85,449.26 -2,309.42 YTD 262,077.73 89,937.86 0.00 690.66 194,054.93 -22,605.72 END BAL 262,077.73 701 00990 BLDG O&M CONTRA BEG YR BL 0.00 CM -200,863.62 0.00 0.00 0.00 0.00 -200,863.62 YTD -388,988.24 0.00 0.00 0.00 0.00 -388,988.24 END BAL -388,988.24 701 10000 BUILDING MAINTENANCE EXPENSE BEG YR BL 0.00 CM 71,153.35 20,172.51 0.00 97.83 32,044.03 18,838.98 YTD 126,910.51 39,545.32 0.00 97.83 251,516.03 -164,248.67 END BAL 126,910.51 TOTAL 184 00701 BEG YR BL 0.00 CM -0.00 66,052.28 0.00 788.49 117,493.29 -184,334.06 YTD -0.00 129,483.18 0.00 788.49 445,570.96 -575,842.63 END BAL 0.00 703 00000 PRINT SHOP/REPRODUCTION EXP BEG YR BL 0.00 CM 108,382.45 22,638.51 0.00 0.00 53,544.16 32,199.78 YTD 157,170.79 46,187.34 0.00 0.00 116,849.56 -5,866.11 END BAL 157,170.79 703 00990 PRINT SHOP-CONTRA BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 172 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -108,382.45 0.00 0.00 0.00 0.00 -108,382.45 YTD -157,170.79 0.00 0.00 0.00 0.00 -157,170.79 END BAL -157,170.79 TOTAL 184 00703 BEG YR BL 0.00 CM 0.00 22,638.51 0.00 0.00 53,544.16 -76,182.67 YTD -0.00 46,187.34 0.00 0.00 116,849.56 -163,036.90 END BAL 0.00 712 00000 MISC CREW EXPENSE BEG YR BL 0.00 CM 100,337.21 14,861.50 0.00 45,435.47 64,667.80 -24,627.56 YTD 219,825.17 30,942.12 0.00 71,206.81 128,015.82 -10,339.58 END BAL 219,825.17 712 00990 DISTR TOOLS & MISC EXP-CONTRA BEG YR BL 0.00 CM -78,818.32 0.00 0.00 0.00 0.00 -78,818.32 YTD -219,825.17 0.00 0.00 0.00 0.00 -219,825.17 END BAL -219,825.17 TOTAL 184 00712 BEG YR BL 0.00 CM 21,518.89 14,861.50 0.00 45,435.47 64,667.80 -103,445.88 YTD -0.00 30,942.12 0.00 71,206.81 128,015.82 -230,164.75 END BAL -0.00 713 00000 TRANSPORTATION CREW EXPENSES BEG YR BL 0.00 CM 33,594.42 0.00 0.00 0.00 2,493.05 31,101.37 YTD 64,340.41 0.00 0.00 0.00 3,678.57 60,661.84 END BAL 64,340.41 713 00990 TRANS TOOLS & MISC EXP-CONTRA BEG YR BL 0.00 CM -62,769.76 0.00 0.00 0.00 0.00 -62,769.76 YTD -62,769.76 0.00 0.00 0.00 0.00 -62,769.76 END BAL -62,769.76 TOTAL 184 00713 BEG YR BL 0.00 CM -29,175.34 0.00 0.00 0.00 2,493.05 -31,668.39 YTD 1,570.65 0.00 0.00 0.00 3,678.57 -2,107.92 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 173 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL 1,570.65 717 00000 POSTAL SERVICE BEG YR BL 0.00 CM -13,701.56 0.00 0.00 0.00 18,871.96 -32,573.52 YTD 54,180.65 0.00 0.00 0.00 91,033.12 -36,852.47 END BAL 54,180.65 717 00990 POSTAL SERVICE-CONTRA BEG YR BL 0.00 CM 13,701.56 0.00 0.00 0.00 0.00 13,701.56 YTD -54,180.65 0.00 0.00 0.00 0.00 -54,180.65 END BAL -54,180.65 TOTAL 184 00717 BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 18,871.96 -18,871.96 YTD -0.00 0.00 0.00 0.00 91,033.12 -91,033.12 END BAL -0.00 718 00000 MC&AL-BENEFIT TIME BEG YR BL 0.00 CM 447,399.39 445,586.81 0.00 0.00 0.00 1,812.58 YTD 1,091,054.87 1,088,034.05 0.00 0.00 0.00 3,020.82 END BAL 1,091,054.87 718 00990 ALLOC-EXP. -CR BEG YR BL 0.00 CM -447,399.39 -447,399.39 0.00 0.00 0.00 0.00 YTD -1,091,054.87 -1091054.87 0.00 0.00 0.00 0.00 END BAL -1,091,054.87 TOTAL 184 00718 BEG YR BL 0.00 CM -0.00 -1,812.58 0.00 0.00 0.00 1,812.58 YTD -0.00 -3,020.82 0.00 0.00 0.00 3,020.82 END BAL -0.00 735 00100 DISTRIBUTION MINOR MATERIALS BEG YR BL 0.00 CM 99,389.99 0.00 0.00 99,364.47 25.52 0.00 YTD 252,551.34 0.00 0.00 252,525.82 25.52 0.00 END BAL 252,551.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 174 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -99,390.02 0.00 0.00 0.00 0.00 -99,390.02 YTD -252,551.34 0.00 0.00 0.00 0.00 -252,551.34 END BAL -252,551.34 TOTAL 184 00735 BEG YR BL 0.00 CM -0.03 0.00 0.00 99,364.47 25.52 -99,390.02 YTD -0.00 0.00 0.00 252,525.82 25.52 -252,551.34 END BAL -0.00 737 00000 STORES EXPENSE BEG YR BL 170,472.39 CM 1,626.85 157,645.43 0.00 -155,209.68 -84,452.80 83,643.90 YTD -132,107.99 324,155.99 0.00 -426,185.10 -183,228.62 153,149.74 END BAL 38,364.40 TOTAL 163 00000 BEG YR BL 170,472.39 CM 1,626.85 157,645.43 0.00 -155,209.68 -84,452.80 83,643.90 YTD -132,107.99 324,155.99 0.00 -426,185.10 -183,228.62 153,149.74 END BAL 38,364.40 740 00000 TRANSPORTATION FLEET BEG YR BL 0.00 CM 480,210.20 73,669.27 0.00 0.00 226,411.11 180,129.82 YTD 1,023,539.04 152,610.15 0.00 79.10 525,357.37 345,492.42 END BAL 1,023,539.04 740 00999 VEHICLE MAINTENANCE-CONTRA BEG YR BL 0.00 CM -1,048,630.32 0.00 0.00 0.00 0.00 -1048630.32 YTD -1,048,630.32 0.00 0.00 0.00 0.00 -1048630.32 END BAL -1,048,630.32 789 00000 ALLOC AUTO EQUI BEG YR BL 0.00 CM 520,540.00 0.00 0.00 0.00 0.00 520,540.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 0.00 789 00100 ALLOC AUTO EQUI BEG YR BL -8,026.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 175 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 8,026.32 0.00 0.00 0.00 0.00 8,026.32 YTD 8,026.32 0.00 0.00 0.00 0.00 8,026.32 END BAL 0.00 TOTAL 184 00740 BEG YR BL -8,026.32 CM -39,853.80 73,669.27 0.00 0.00 226,411.11 -339,934.18 YTD -17,064.96 152,610.15 0.00 79.10 525,357.37 -695,111.58 END BAL -25,091.28 TOTAL CLEARING ACCTS (700) CLEARING ACCTS (700) BEG YR BL 162,446.07 CM -45,883.43 333,054.41 0.00 -9,621.25 401,361.77 -770,678.36 YTD -147,602.30 680,357.96 0.00 -101,584.88 1,130,703.74 -1857079.12 END BAL 14,843.77 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 176 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 -17,488.70 15,124.81 0.00 415.82 83,588.19 -116,617.52 YTD 56,719.66 21,893.82 0.00 8,166.90 92,289.93 -65,630.99 END BAL 94,409.09 801 10000 CJO-BILLABLE-NO OVERHEADS BEG YR BL 82,454.16 CM 2,240.83 4,749.61 0.00 0.00 0.00 -2,508.78 YTD 2,897.79 8,619.53 0.00 0.00 0.00 -5,721.74 END BAL 85,351.95 TOTAL 186 80801 BEG YR BL 120,143.59 CM -15,247.87 19,874.42 0.00 415.82 83,588.19 -119,126.30 YTD 59,617.45 30,513.35 0.00 8,166.90 92,289.93 -71,352.73 END BAL 179,761.04 802 00000 PROPERTY DAMAGE CLAIM BEG YR BL 19,033.27 CM -15,938.45 30,561.48 0.00 8,908.82 10,986.06 -66,394.81 YTD 23,382.85 61,383.82 0.00 29,014.00 17,060.59 -84,075.56 END BAL 42,416.12 TOTAL 186 80802 BEG YR BL 19,033.27 CM -15,938.45 30,561.48 0.00 8,908.82 10,986.06 -66,394.81 YTD 23,382.85 61,383.82 0.00 29,014.00 17,060.59 -84,075.56 END BAL 42,416.12 805 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 -20,564.70 0.00 0.00 0.00 393.25 -20,957.95 END BAL 462,705.73 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 -20,564.70 0.00 0.00 0.00 393.25 -20,957.95 END BAL 462,705.73 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 177 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 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 4,467.80 4,467.80 0.00 0.00 0.00 0.00 YTD 5,480.45 5,490.67 0.00 0.00 0.00 -10.22 END BAL 5,480.45 TOTAL 186 80809 BEG YR BL 0.00 CM 4,467.80 4,467.80 0.00 0.00 0.00 0.00 YTD 5,480.45 5,490.67 0.00 0.00 0.00 -10.22 END BAL 5,480.45 812 00000 GLSCAPE BILLING OFFSET BEG YR BL -2,855,026.13 CM -50,635.86 0.00 0.00 0.00 0.00 -50,635.86 YTD -93,882.38 0.00 0.00 0.00 0.00 -93,882.38 END BAL -2,948,908.51 812 00001 GLSCAPE BEG YR BL 2,711,910.56 CM 34,901.78 17,686.06 0.00 0.00 1,215.74 15,999.98 YTD 70,077.04 31,524.25 0.00 0.00 1,324.82 37,227.97 END BAL 2,781,987.60 812 00002 THE MAXIMO PROJECT BEG YR BL 143,115.57 CM 15,734.08 6,058.08 0.00 0.00 3,747.20 5,928.80 YTD 23,805.34 10,038.44 0.00 0.00 4,187.71 9,579.19 END BAL 166,920.91 812 20000 ASSOC CO JOB ORDERS-GPC BEG YR BL 0.00 CM 9,620.02 3,124.70 0.00 4,830.33 2,349.06 -684.07 YTD 9,620.02 3,124.70 0.00 4,830.33 2,349.06 -684.07 END BAL 9,620.02 812 50000 ASSOS CO JOB ORDERS-MPC BEG YR BL 0.00 CM -0.00 99.06 0.00 0.00 1,592.60 -1,691.66 YTD -0.00 99.06 0.00 726.10 1,667.04 -2,492.20 END BAL 0.00 812 70000 ASSOC CO JOB ORDERS-SCS BEG YR BL 3,000.00 CM 1,705.98 39,787.56 0.00 0.00 5,596.92 -43,678.50 YTD -1,294.02 76,853.88 0.00 0.00 11,627.88 -89,775.78 END BAL 1,705.98 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 178 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 812 80000 ASSOS CO JOB ORDERS-SPC BEG YR BL 0.00 CM 0.00 1,611.96 0.00 0.00 469.62 -2,081.58 YTD 0.00 2,467.39 0.00 0.00 533.25 -3,000.64 END BAL 0.00 TOTAL 186 80812 BEG YR BL 3,000.00 CM 11,326.00 68,367.42 0.00 4,830.33 14,971.14 -76,842.89 YTD 8,326.00 124,107.72 0.00 14,143.00 21,689.76 -151,614.48 END BAL 11,326.00 820 00000 ON SYSTEM STORM BEG YR BL 124,258.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -10,818.41 0.00 0.00 -1,053.14 2,015.78 -11,781.05 END BAL 113,440.04 TOTAL 186 80820 BEG YR BL 124,258.45 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD -10,818.41 0.00 0.00 -1,053.14 2,015.78 -11,781.05 END BAL 113,440.04 821 00000 SES STORM ASSISTANCE BEG YR BL 0.00 CM 2,488.44 0.00 0.00 0.00 2,488.44 0.00 YTD 2,488.44 0.00 0.00 0.00 2,488.44 0.00 END BAL 2,488.44 TOTAL 186 80821 BEG YR BL 0.00 CM 2,488.44 0.00 0.00 0.00 2,488.44 0.00 YTD 2,488.44 0.00 0.00 0.00 2,488.44 0.00 END BAL 2,488.44 822 00000 NON-SES STORM ASSISTANCE BEG YR BL 0.00 CM 3,958.95 3,499.00 0.00 0.00 0.00 459.95 YTD 3,958.95 3,499.00 0.00 0.00 0.00 459.95 END BAL 3,958.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 179 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 186 80822 BEG YR BL 0.00 CM 3,958.95 3,499.00 0.00 0.00 0.00 459.95 YTD 3,958.95 3,499.00 0.00 0.00 0.00 459.95 END BAL 3,958.95 891 00000 RESEARCH AND DEVELOPMENT BEG YR BL 0.00 CM -72,882.06 0.00 0.00 0.00 0.00 -72,882.06 YTD -143,215.86 0.00 0.00 0.00 0.00 -143,215.86 END BAL -143,215.86 TOTAL 188 00000 BEG YR BL 0.00 CM -72,882.06 0.00 0.00 0.00 0.00 -72,882.06 YTD -143,215.86 0.00 0.00 0.00 0.00 -143,215.86 END BAL -143,215.86 892 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 35,856.16 0.00 0.00 0.00 0.00 35,856.16 YTD 121,772.47 0.00 0.00 0.00 0.00 121,772.47 END BAL 6,829,527.45 TOTAL 183 00000 BEG YR BL 7,926,176.06 CM 35,856.16 0.00 0.00 0.00 0.00 35,856.16 YTD 121,772.47 0.00 0.00 0.00 0.00 121,772.47 END BAL 8,047,948.53 TOTAL CLEARING ACCTS (800) CLEARING ACCTS (800) BEG YR BL 8,675,881.80 CM -56,253.38 126,770.12 0.00 14,154.97 112,033.83 -309,212.30 YTD 50,427.64 224,994.56 0.00 50,270.76 135,937.75 -360,775.43 END BAL 8,726,309.44 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 180 03/09/10 WALKER GENERAL LEDGER SYSTEM FEBRUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END OF REPORT