PROGRAM: GLS758FP GULF POWER COMPANY PAGE 1 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 5,341.87 0.00 0.00 0.00 4,488.00 853.87 YTD 5,341.87 0.00 0.00 0.00 4,488.00 853.87 END BAL 14,950,958.96 121 00110 NON-UTILITY PROPERTY-ADDITIONS BEG YR BL 0.00 CM 1,738.00 0.00 0.00 0.00 0.00 1,738.00 YTD 1,738.00 0.00 0.00 0.00 0.00 1,738.00 END BAL 1,738.00 121 00130 NON-UTILITY PROPERTY-CLEARED BEG YR BL 0.00 CM -1,738.00 0.00 0.00 0.00 0.00 -1,738.00 YTD -1,738.00 0.00 0.00 0.00 0.00 -1,738.00 END BAL -1,738.00 TOTAL 121 00200 BEG YR BL 14,945,617.09 CM 5,341.87 0.00 0.00 0.00 4,488.00 853.87 YTD 5,341.87 0.00 0.00 0.00 4,488.00 853.87 END BAL 14,950,958.96 122 00101 NON-UTILITY PROPERTY RESERVE BEG YR BL -1,469,972.27 CM -28,443.81 0.00 0.00 0.00 0.00 -28,443.81 YTD -28,443.81 0.00 0.00 0.00 0.00 -28,443.81 END BAL -1,498,416.08 TOTAL 122 00000 BEG YR BL -1,469,972.27 CM -28,443.81 0.00 0.00 0.00 0.00 -28,443.81 YTD -28,443.81 0.00 0.00 0.00 0.00 -28,443.81 END BAL -1,498,416.08 123 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 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -211.23 0.00 0.00 0.00 0.00 -211.23 YTD -211.23 0.00 0.00 0.00 0.00 -211.23 END BAL 17,384.52 123 00150 INVST ASSOC-DEF STK TRST BEG YR BL 835,619.69 CM 11,308.40 0.00 0.00 0.00 0.00 11,308.40 YTD 11,308.40 0.00 0.00 0.00 0.00 11,308.40 END BAL 846,928.09 123 00151 INVST ASSOC-DEF STK TRST EARN BEG YR BL 151,432.24 CM 64,405.01 0.00 0.00 0.00 0.00 64,405.01 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 -3,690.12 0.00 0.00 0.00 0.00 -3,690.12 YTD -3,690.12 0.00 0.00 0.00 0.00 -3,690.12 END BAL 412,761.58 TOTAL 123 00000 BEG YR BL 2,447,761.56 CM 71,812.06 0.00 0.00 0.00 0.00 71,812.06 YTD 71,812.06 0.00 0.00 0.00 0.00 71,812.06 END BAL 2,519,573.62 128 00001 OTH SPC FUNDS-STORM RESERVE BEG YR BL 3,019,680.00 CM 8,750,504.00 0.00 0.00 0.00 0.00 8,750,504.00 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 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -48,991,666.00 0.00 0.00 0.00 0.00 -48991666.00 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 48,905,833.00 0.00 0.00 0.00 0.00 48905833.00 YTD 48,905,833.00 0.00 0.00 0.00 0.00 48905833.00 END BAL 48,905,833.00 128 00922 OTH SPC FUNDS-SFAS 158-LIFE BEG YR BL 3,256,221.00 CM 517,206.00 0.00 0.00 0.00 0.00 517,206.00 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 9,181,877.00 0.00 0.00 0.00 0.00 9,181,877.00 YTD 9,181,877.00 0.00 0.00 0.00 0.00 9,181,877.00 END BAL 67,449,444.00 131 10002 CASH-J P MORGAN CHASE BANK BEG YR BL 7,321.27 CM -182.80 0.00 0.00 0.00 0.00 -182.80 YTD -182.80 0.00 0.00 0.00 0.00 -182.80 END BAL 7,138.47 131 10102 CASH-REGIONS BANK-PANAMA CITY BEG YR BL 743,036.09 CM 191,386.57 0.00 0.00 0.00 0.00 191,386.57 YTD 191,386.57 0.00 0.00 0.00 0.00 191,386.57 END BAL 934,422.66 131 10248 CASH-WHITNEY NATIONAL BANK BEG YR BL 6,066.71 CM 1,108.79 0.00 0.00 0.00 0.00 1,108.79 YTD 1,108.79 0.00 0.00 0.00 0.00 1,108.79 END BAL 7,175.50 131 10322 CASH-WACHOVIA BANK-CRESTVIEW BEG YR BL 227.41 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 4 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -83.75 0.00 0.00 0.00 0.00 -83.75 YTD -83.75 0.00 0.00 0.00 0.00 -83.75 END BAL 143.66 131 10464 CASH-SUNTRUST BANK-PANAMA CITY BEG YR BL 20,000.00 CM -20,000.00 0.00 0.00 0.00 0.00 -20,000.00 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 290.91 0.00 0.00 0.00 0.00 290.91 YTD 290.91 0.00 0.00 0.00 0.00 290.91 END BAL 10,020.07 131 10531 CASH-COASTAL BANK & TRUST BEG YR BL 14,278.54 CM 2,226.54 0.00 0.00 0.00 0.00 2,226.54 YTD 2,226.54 0.00 0.00 0.00 0.00 2,226.54 END BAL 16,505.08 131 10566 CASH-FIRST CITY BANK OF FWB BEG YR BL 308,645.67 CM 11,624.04 0.00 0.00 0.00 0.00 11,624.04 YTD 11,624.04 0.00 0.00 0.00 0.00 11,624.04 END BAL 320,269.71 131 10613 CASH-FRST NATL BANK-CRESTVIEW BEG YR BL 137,503.72 CM 4,488.74 0.00 0.00 0.00 0.00 4,488.74 YTD 4,488.74 0.00 0.00 0.00 0.00 4,488.74 END BAL 141,992.46 131 10681 CASH-HANCOCK BANK-GULFPORT BEG YR BL 511,338.50 CM 647.09 0.00 0.00 0.00 0.00 647.09 YTD 647.09 0.00 0.00 0.00 0.00 647.09 END BAL 511,985.59 131 10777 CASH-ESCAMBIA CTY BK-FLOMATON BEG YR BL 27,602.46 CM 1,018.67 0.00 0.00 0.00 0.00 1,018.67 YTD 1,018.67 0.00 0.00 0.00 0.00 1,018.67 END BAL 28,621.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 5 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -84018057.59 84018057.59 YTD 0.00 0.00 0.00 0.00 -84018057.59 84018057.59 END BAL 0.00 131 10803 CASH-BANK OF AMERICA-EFT BEG YR BL 23,905.82 CM 12,552.95 0.00 0.00 0.00 0.00 12,552.95 YTD 12,552.95 0.00 0.00 0.00 0.00 12,552.95 END BAL 36,458.77 131 10804 CASH-BANK OF AMERICA-DEFUNIAK BEG YR BL 46,410.74 CM 7,739.31 0.00 0.00 0.00 0.00 7,739.31 YTD 7,739.31 0.00 0.00 0.00 0.00 7,739.31 END BAL 54,150.05 131 10805 CASH-BANK OF AMERICA-NICEVILLE BEG YR BL 88,936.76 CM 25,770.28 0.00 0.00 0.00 0.00 25,770.28 YTD 25,770.28 0.00 0.00 0.00 0.00 25,770.28 END BAL 114,707.04 131 10966 CASH-PEOPLES BANK-GRACEVILLE BEG YR BL 22,192.40 CM -922.91 0.00 0.00 0.00 0.00 -922.91 YTD -922.91 0.00 0.00 0.00 0.00 -922.91 END BAL 21,269.49 131 11000 CASH-WACHOVIA BANK-CHIPLEY BEG YR BL 146,511.24 CM -14,669.77 0.00 0.00 0.00 0.00 -14,669.77 YTD -14,669.77 0.00 0.00 0.00 0.00 -14,669.77 END BAL 131,841.47 131 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 44,882.44 0.00 0.00 0.00 0.00 44,882.44 YTD 44,882.44 0.00 0.00 0.00 0.00 44,882.44 END BAL 273,954.89 TOTAL 131 00100 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 6 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 267,877.10 0.00 0.00 0.00 -84018057.59 84285934.69 YTD 267,877.10 0.00 0.00 0.00 -84018057.59 84285934.69 END BAL 2,622,592.55 134 00005 ESCAMBIA SOLID WASTE MANAGEMEN BEG YR BL 500.00 CM -500.00 0.00 0.00 0.00 0.00 -500.00 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 -5,250.00 0.00 0.00 0.00 0.00 -5,250.00 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 5,000.00 0.00 0.00 0.00 0.00 5,000.00 YTD 5,000.00 0.00 0.00 0.00 0.00 5,000.00 END BAL 5,000.00 134 00021 OTHER SPECIAL DEPOSITS-PCB BEG YR BL 6,346,521.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 6,346,521.91 134 00150 OTH SPEC DEP-ESC WASTE MGMT BEG YR BL 0.00 CM 500.00 0.00 0.00 0.00 0.00 500.00 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 -5,000.00 0.00 0.00 0.00 0.00 -5,000.00 YTD -5,000.00 0.00 0.00 0.00 0.00 -5,000.00 END BAL 0.00 134 00808 OTH SPEC DEP-BLACKWATER BEG YR BL 0.00 CM 5,250.00 0.00 0.00 0.00 0.00 5,250.00 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 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 6,357,271.91 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 6,357,271.91 135 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 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 28,630,316.37 0.00 0.00 0.00 0.00 28630316.37 YTD 28,630,316.37 0.00 0.00 0.00 0.00 28630316.37 END BAL 92,528,730.96 142 00114 CUST AR-CUST DEP BILLED BEG YR BL 0.00 CM 2,149,824.05 0.00 0.00 0.00 0.00 2,149,824.05 YTD 2,149,824.05 0.00 0.00 0.00 0.00 2,149,824.05 END BAL 2,149,824.05 142 00115 MISC A/R BEG YR BL 74,319.67 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 9 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -74,319.67 0.00 0.00 0.00 0.00 -74,319.67 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 -2,345,618.79 0.00 0.00 0.00 0.00 -2345618.79 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 2,385,694.73 0.00 0.00 0.00 0.00 2,385,694.73 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 -2,149,824.05 0.00 0.00 0.00 0.00 -2149824.05 YTD -2,149,824.05 0.00 0.00 0.00 0.00 -2149824.05 END BAL -2,149,824.05 142 00129 CUST AR-REFUND-OFC BEG YR BL 0.00 CM -1,869.26 0.00 0.00 0.00 0.00 -1,869.26 YTD -1,869.26 0.00 0.00 0.00 0.00 -1,869.26 END BAL -1,869.26 142 00145 BUS OFF REFUNDS BEG YR BL -1,770.94 CM 1,770.94 0.00 0.00 0.00 666.44 1,104.50 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 28,595,974.32 0.00 0.00 0.00 666.44 28595307.88 YTD 28,595,974.32 0.00 0.00 0.00 666.44 28595307.88 END BAL 92,526,861.70 142 00130 COLLECTION BEG YR BL -455.61 CM 455.61 0.00 0.00 0.00 0.00 455.61 YTD 455.61 0.00 0.00 0.00 0.00 455.61 END BAL 0.00 142 00136 CUST AR-RETURNED ITEMS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 10 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -136,849.99 0.00 0.00 0.00 0.00 -136,849.99 YTD -136,849.99 0.00 0.00 0.00 0.00 -136,849.99 END BAL -136,849.99 142 00140 ADJUSTMENTS BEG YR BL -69,233.83 CM 69,233.83 0.00 0.00 0.00 209,210.66 -139,976.83 YTD 69,233.83 0.00 0.00 0.00 209,210.66 -139,976.83 END BAL -0.00 142 00141 REFUNDS BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 570,777.48 -570,777.48 YTD 0.00 0.00 0.00 0.00 570,777.48 -570,777.48 END BAL 0.00 TOTAL 142 01300 BEG YR BL -69,689.44 CM -67,160.55 0.00 0.00 0.00 779,988.14 -847,148.69 YTD -67,160.55 0.00 0.00 0.00 779,988.14 -847,148.69 END BAL -136,849.99 142 00160 CUST AR-ELEC MISC BEG YR BL 0.00 CM 77,252.80 0.00 0.00 0.00 0.00 77,252.80 YTD 77,252.80 0.00 0.00 0.00 0.00 77,252.80 END BAL 77,252.80 TOTAL 142 01400 BEG YR BL 0.00 CM 77,252.80 0.00 0.00 0.00 0.00 77,252.80 YTD 77,252.80 0.00 0.00 0.00 0.00 77,252.80 END BAL 77,252.80 142 00260 CUST AR-PREM SRG PRTCT BEG YR BL 0.00 CM 62,646.91 0.00 0.00 0.00 0.00 62,646.91 YTD 62,646.91 0.00 0.00 0.00 0.00 62,646.91 END BAL 62,646.91 142 00261 CUST AR-COMM SRG PRTCT BEG YR BL 0.00 CM 5,389.60 0.00 0.00 0.00 0.00 5,389.60 YTD 5,389.60 0.00 0.00 0.00 0.00 5,389.60 END BAL 5,389.60 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 11 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 142 02000 BEG YR BL 0.00 CM 68,036.51 0.00 0.00 0.00 0.00 68,036.51 YTD 68,036.51 0.00 0.00 0.00 0.00 68,036.51 END BAL 68,036.51 142 00302 CUST AR-FIN-SCES BEG YR BL 1,298,072.25 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 1,298,072.25 142 00303 CUST AR-SCES FIN-CONTRA BEG YR BL -1,298,072.25 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 -1,298,072.25 142 00304 CUST AR-OUTAGE ALERT-SCES BEG YR BL 0.00 CM 3.50 0.00 0.00 0.00 0.00 3.50 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 7.00 0.00 0.00 0.00 0.00 7.00 YTD 7.00 0.00 0.00 0.00 0.00 7.00 END BAL -3.50 TOTAL 142 03000 BEG YR BL -10.50 CM 10.50 0.00 0.00 0.00 0.00 10.50 YTD 10.50 0.00 0.00 0.00 0.00 10.50 END BAL 0.00 142 00400 A/R PREMIUM SURGE BEG YR BL 58,124.46 CM -58,124.46 0.00 0.00 0.00 0.00 -58,124.46 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 12 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,794.72 0.00 0.00 0.00 0.00 -4,794.72 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 -62,919.18 0.00 0.00 0.00 0.00 -62,919.18 YTD -62,919.18 0.00 0.00 0.00 0.00 -62,919.18 END BAL 0.00 143 00024 OTHER AR-IBEW UNION BILLING BEG YR BL 32,703.19 CM -32,703.19 0.00 0.00 0.00 0.00 -32,703.19 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 2,845.04 0.00 0.00 0.00 0.00 2,845.04 YTD 2,845.04 0.00 0.00 0.00 0.00 2,845.04 END BAL 2,845.04 143 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 -29,858.15 0.00 0.00 0.00 0.00 -29,858.15 YTD -29,858.15 0.00 0.00 0.00 0.00 -29,858.15 END BAL 71,113.04 143 00120 OTH AR-ENRG SVC FIN BEG YR BL 0.00 CM 155,489.00 0.00 0.00 0.00 0.00 155,489.00 YTD 155,489.00 0.00 0.00 0.00 0.00 155,489.00 END BAL 155,489.00 143 00130 OTH AR-NONREG-NESB BEG YR BL 0.00 CM 42,749.60 0.00 0.00 0.00 0.00 42,749.60 YTD 42,749.60 0.00 0.00 0.00 0.00 42,749.60 END BAL 42,749.60 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 13 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 90000 MISC REC NESB BEG YR BL 86,259.67 CM -86,259.67 0.00 0.00 0.00 0.00 -86,259.67 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 -18,517.62 0.00 0.00 0.00 0.00 -18,517.62 YTD -18,517.62 0.00 0.00 0.00 0.00 -18,517.62 END BAL 389,839.23 143 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 28.57 0.00 0.00 0.00 0.00 28.57 YTD 28.57 0.00 0.00 0.00 0.00 28.57 END BAL 83.15 143 99200 AIR PRODUCTS BEG YR BL -98,104.56 CM 29,104.91 0.00 0.00 0.00 0.00 29,104.91 YTD 29,104.91 0.00 0.00 0.00 0.00 29,104.91 END BAL -68,999.65 143 99364 EMBARQ JOINT USE BILLING BEG YR BL 297,621.50 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 297,621.50 143 99388 FAIRPOINT COMMUNICATIONS BEG YR BL 5,561.40 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL 5,561.40 143 99413 BELLSOUTH JOINT USE BILLI BEG YR BL 659,658.44 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 14 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -659,658.44 0.00 0.00 0.00 0.00 -659,658.44 YTD -659,658.44 0.00 0.00 0.00 0.00 -659,658.44 END BAL 0.00 143 99501 COMCAST CABLEVISION OF PANAMA CITY, INC. BEG YR BL 9,888,489.49 CM 551,942.58 0.00 0.00 0.00 0.00 551,942.58 YTD 551,942.58 0.00 0.00 0.00 0.00 551,942.58 END BAL 10,440,432.07 143 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 27,458.67 0.00 0.00 0.00 0.00 27,458.67 END BAL 3,712,971.86 143 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 1,801,621.50 0.00 0.00 0.00 0.00 1,801,621.50 YTD 1,801,621.50 0.00 0.00 0.00 0.00 1,801,621.50 END BAL 43,160,509.93 143 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 20,868.40 0.00 0.00 0.00 0.00 20,868.40 END BAL 20,868.40 143 99506 KNOLOGY OF PANAMA CITY, INC. BEG YR BL 10,105,278.42 CM 481,274.13 0.00 0.00 0.00 0.00 481,274.13 YTD 481,274.13 0.00 0.00 0.00 0.00 481,274.13 END BAL 10,586,552.55 143 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 456,512.91 0.00 0.00 0.00 0.00 456,512.91 YTD 456,512.91 0.00 0.00 0.00 0.00 456,512.91 END BAL 9,925,064.39 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 15 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 99509 SPRINGFIELD CABLE VISION, INC. BEG YR BL 1,194,964.13 CM 55,162.59 0.00 0.00 0.00 0.00 55,162.59 YTD 55,162.59 0.00 0.00 0.00 0.00 55,162.59 END BAL 1,250,126.72 143 99510 BRIGHT HOUSE NETWORK, LLC BEG YR BL 4,141,842.72 CM 359,481.65 0.00 0.00 0.00 0.00 359,481.65 YTD 359,481.65 0.00 0.00 0.00 0.00 359,481.65 END BAL 4,501,324.37 143 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 32,074.38 0.00 0.00 0.00 0.00 32,074.38 END BAL 4,319,782.33 143 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 24,560.07 0.00 0.00 0.00 0.00 24,560.07 YTD 24,560.07 0.00 0.00 0.00 0.00 24,560.07 END BAL 580,551.02 143 99518 CENTURYTEL BEG YR BL 0.00 CM 223.30 0.00 0.00 0.00 0.00 223.30 YTD 223.30 0.00 0.00 0.00 0.00 223.30 END BAL 223.30 143 99519 CAMPBELLTON CABLE TV BEG YR BL 7,697.26 CM 66.42 0.00 0.00 0.00 0.00 66.42 YTD 66.42 0.00 0.00 0.00 0.00 66.42 END BAL 7,763.68 143 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 75,698.70 0.00 0.00 0.00 0.00 75,698.70 END BAL 80,848.70 143 99523 CABLE SOUTH BEG YR BL 21,203.10 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 16 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 21,203.10 143 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 113.37 0.00 0.00 0.00 0.00 113.37 YTD 113.37 0.00 0.00 0.00 0.00 113.37 END BAL 127.07 143 99914 ENERGY SERVICES BEG YR BL 648,922.71 CM -648,922.71 0.00 0.00 0.00 0.00 -648,922.71 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 65,305.17 0.00 0.00 0.00 0.00 65,305.17 YTD 65,305.17 0.00 0.00 0.00 0.00 65,305.17 END BAL 634,280.71 143 99927 OTH AR-NSA PANAMA CITY NSWC BEG YR BL 884,829.52 CM 34,433.51 0.00 0.00 0.00 0.00 34,433.51 YTD 34,433.51 0.00 0.00 0.00 0.00 34,433.51 END BAL 919,263.03 143 99976 WALTON COUNTY ADMINISTRATION BEG YR BL 0.00 CM 200.00 0.00 0.00 0.00 0.00 200.00 YTD 200.00 0.00 0.00 0.00 0.00 200.00 END BAL 200.00 143 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 24,802.00 0.00 0.00 0.00 0.00 24,802.00 END BAL 24,802.00 143 99992 EST BILL-STH BL BEG YR BL 0.00 CM 54,972.00 0.00 0.00 0.00 0.00 54,972.00 YTD 54,972.00 0.00 0.00 0.00 0.00 54,972.00 END BAL 54,972.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 17 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 143 99999 OTH AR-WIRED NW FLORIDA GRANT BEG YR BL 142,170.25 CM -179.99 0.00 0.00 0.00 0.00 -179.99 YTD -179.99 0.00 0.00 0.00 0.00 -179.99 END BAL 141,990.26 TOTAL 143 00900 BEG YR BL 89,237,257.02 CM 2,880,605.00 0.00 0.00 0.00 0.00 2,880,605.00 YTD 2,880,605.00 0.00 0.00 0.00 0.00 2,880,605.00 END BAL 92,117,862.02 143 60000 PAYRL ENE LOANS BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -773.20 0.00 0.00 0.00 0.00 -773.20 END BAL 57,622.30 TOTAL 143 00600 BEG YR BL 58,395.50 CM -773.20 0.00 0.00 0.00 0.00 -773.20 YTD -773.20 0.00 0.00 0.00 0.00 -773.20 END BAL 57,622.30 144 00001 ACCUM PROV UNCOLL-ELECTRIC BEG YR BL 0.00 CM -2,605,951.23 0.00 0.00 0.00 0.00 -2605951.23 YTD -2,605,951.23 0.00 0.00 0.00 0.00 -2605951.23 END BAL -2,605,951.23 144 00100 ACCUM PROVISION FOR UNCOLLECTI BEG YR BL -1,912,813.99 CM 1,912,813.99 0.00 0.00 0.00 0.00 1,912,813.99 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 -693,137.24 0.00 0.00 0.00 0.00 -693,137.24 YTD -693,137.24 0.00 0.00 0.00 0.00 -693,137.24 END BAL -2,605,951.23 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 18 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 146 00100 AR ASSOC-APC BEG YR BL 8,364.78 CM 718.29 0.00 0.00 0.00 0.00 718.29 YTD 718.29 0.00 0.00 0.00 0.00 718.29 END BAL 9,083.07 146 00300 AR ASSOC-GPC BEG YR BL 145,493.56 CM -124,842.34 0.00 0.00 0.00 0.00 -124,842.34 YTD -124,842.34 0.00 0.00 0.00 0.00 -124,842.34 END BAL 20,651.22 146 00325 AR ASSOC-CAP-GPC-SCHERER BEG YR BL 457,179.90 CM -314,432.75 0.00 0.00 0.00 0.00 -314,432.75 YTD -314,432.75 0.00 0.00 0.00 0.00 -314,432.75 END BAL 142,747.15 146 00500 AR ASSOC-MPC BEG YR BL 5,479.67 CM -4,679.13 0.00 0.00 0.00 0.00 -4,679.13 YTD -4,679.13 0.00 0.00 0.00 0.00 -4,679.13 END BAL 800.54 146 00700 AR ASSOC-SCS BEG YR BL 203,469.10 CM -203,469.10 0.00 0.00 0.00 0.00 -203,469.10 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 -39,102.47 0.00 0.00 0.00 0.00 -39,102.47 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 1,986,007.87 0.00 0.00 0.00 0.00 1,986,007.87 YTD 1,986,007.87 0.00 0.00 0.00 0.00 1,986,007.87 END BAL 2,538,972.69 146 00710 A/R SO CO INTER BEG YR BL 5,580,691.23 CM -5,580,691.23 0.00 0.00 0.00 0.00 -5580691.23 YTD -5,580,691.23 0.00 0.00 0.00 0.00 -5580691.23 END BAL 0.00 146 00711 AR ASSOC-POOL BILL-SCS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 19 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 3,449,692.78 0.00 0.00 0.00 0.00 3,449,692.78 YTD 3,449,692.78 0.00 0.00 0.00 0.00 3,449,692.78 END BAL 3,449,692.78 146 00721 AR ASSOC-UPS ADMIN COST-SCS BEG YR BL 9,882.00 CM 105.00 0.00 0.00 0.00 0.00 105.00 YTD 105.00 0.00 0.00 0.00 0.00 105.00 END BAL 9,987.00 146 00723 AR ASSOC-TRNS-SCS BEG YR BL 304,495.71 CM 51,786.50 0.00 0.00 0.00 0.00 51,786.50 YTD 51,786.50 0.00 0.00 0.00 0.00 51,786.50 END BAL 356,282.21 146 00724 AR ASSOC-SE ELEC PWR ASSOC-SCS BEG YR BL 66,095.72 CM 2,601.15 0.00 0.00 0.00 0.00 2,601.15 YTD 2,601.15 0.00 0.00 0.00 0.00 2,601.15 END BAL 68,696.87 146 00729 SCS INTERCONNECTION AGREEMENTS BEG YR BL 5,910.01 CM -5,910.01 0.00 0.00 0.00 0.00 -5,910.01 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 6,091.51 0.00 0.00 0.00 0.00 6,091.51 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 215,174.47 0.00 0.00 0.00 0.00 215,174.47 YTD 215,174.47 0.00 0.00 0.00 0.00 215,174.47 END BAL 215,174.47 146 00765 AR ASSOC-INS PREMIUM-SCS BEG YR BL 0.00 CM 7,365.31 0.00 0.00 0.00 0.00 7,365.31 YTD 7,365.31 0.00 0.00 0.00 0.00 7,365.31 END BAL 7,365.31 146 00800 SCS BEG YR BL 111,079.03 CM -111,079.03 0.00 0.00 0.00 0.00 -111,079.03 YTD -111,079.03 0.00 0.00 0.00 0.00 -111,079.03 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 20 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 146 00808 AR ASSOC-SPC BEG YR BL 12,598.97 CM -9,881.32 0.00 0.00 0.00 0.00 -9,881.32 YTD -9,881.32 0.00 0.00 0.00 0.00 -9,881.32 END BAL 2,717.65 146 01192 AR ASSOC-OCCUPANCY-SOCOM BEG YR BL 0.00 CM 119.43 0.00 0.00 0.00 0.00 119.43 YTD 119.43 0.00 0.00 0.00 0.00 119.43 END BAL 119.43 TOTAL 146 00000 BEG YR BL 7,502,806.97 CM -674,425.07 0.00 0.00 0.00 0.00 -674,425.07 YTD -674,425.07 0.00 0.00 0.00 0.00 -674,425.07 END BAL 6,828,381.90 146 90001 SOUTHERN COMMUNICATIONS PAYMEN BEG YR BL 119.34 CM -119.34 0.00 0.00 0.00 0.00 -119.34 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 -119.34 0.00 0.00 0.00 0.00 -119.34 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 -15,312,547.64 0.00 0.00 0.00 629,483.98 -15942031.62 YTD -15,312,547.64 0.00 0.00 0.00 629,483.98 -15942031.62 END BAL 73,615,537.46 TOTAL 151 01000 BEG YR BL 88,928,085.10 CM -15,312,547.64 0.00 0.00 0.00 629,483.98 -15942031.62 YTD -15,312,547.64 0.00 0.00 0.00 629,483.98 -15942031.62 END BAL 73,615,537.46 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 21 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 151 00320 FUEL INV-#2 OIL (FUEL/DIESEL) BEG YR BL 3,394,693.44 CM -327,907.06 0.00 0.00 0.00 115,072.37 -442,979.43 YTD -327,907.06 0.00 0.00 0.00 115,072.37 -442,979.43 END BAL 3,066,786.38 TOTAL 151 03200 BEG YR BL 3,394,693.44 CM -327,907.06 0.00 0.00 0.00 115,072.37 -442,979.43 YTD -327,907.06 0.00 0.00 0.00 115,072.37 -442,979.43 END BAL 3,066,786.38 151 00500 FUEL INVENTORY COAL IN-TRANSIT BEG YR BL 66,549,066.75 CM -1,115,557.41 0.00 0.00 0.00 10855274.13 -11970831.54 YTD -1,115,557.41 0.00 0.00 0.00 10855274.13 -11970831.54 END BAL 65,433,509.34 TOTAL 151 00150 BEG YR BL 66,549,066.75 CM -1,115,557.41 0.00 0.00 0.00 10855274.13 -11970831.54 YTD -1,115,557.41 0.00 0.00 0.00 10855274.13 -11970831.54 END BAL 65,433,509.34 151 00600 FUEL INVENTORY GAS BEG YR BL 4,884,665.94 CM 654,936.07 0.00 0.00 0.00 14438425.46 -13783489.39 YTD 654,936.07 0.00 0.00 0.00 14438425.46 -13783489.39 END BAL 5,539,602.01 TOTAL 151 03400 BEG YR BL 4,884,665.94 CM 654,936.07 0.00 0.00 0.00 14438425.46 -13783489.39 YTD 654,936.07 0.00 0.00 0.00 14438425.46 -13783489.39 END BAL 5,539,602.01 154 00001 MATERIAL & SUPP BEG YR BL 32,188,464.28 CM -32,188,464.28 0.00 0.00 -1648385.65 1,271,561.63 -31811640.26 YTD -32,188,464.28 0.00 0.00 -1648385.65 1,271,561.63 -31811640.26 END BAL -0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 22 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 154 00002 AEM METERS/COMP BEG YR BL 1,611,710.27 CM -1,611,710.27 0.00 0.00 -1,764.75 0.00 -1609945.52 YTD -1,611,710.27 0.00 0.00 -1,764.75 0.00 -1609945.52 END BAL 0.00 154 00003 M&S-DANIEL BEG YR BL 2,472,921.98 CM -2,472,921.98 0.00 0.00 0.00 0.00 -2472921.98 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 -2,034,096.01 0.00 0.00 0.00 0.00 -2034096.01 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 19,332,431.05 0.00 0.00 0.00 0.00 19332431.05 YTD 19,332,431.05 0.00 0.00 0.00 0.00 19332431.05 END BAL 19,332,431.05 154 00204 PLT MAT&OPER SUPP-SCHERER BEG YR BL 0.00 CM 2,070,453.39 0.00 0.00 0.00 0.00 2,070,453.39 YTD 2,070,453.39 0.00 0.00 0.00 0.00 2,070,453.39 END BAL 2,070,453.39 154 00205 PLT MAT&OPER SUPP-DANIEL BEG YR BL 0.00 CM 2,444,541.06 0.00 0.00 0.00 0.00 2,444,541.06 YTD 2,444,541.06 0.00 0.00 0.00 0.00 2,444,541.06 END BAL 2,444,541.06 154 00500 PLT MAT&OPER SUPP-TRNS&DSTR BEG YR BL 0.00 CM 14,339,929.11 0.00 0.00 0.00 0.00 14339929.11 YTD 14,339,929.11 0.00 0.00 0.00 0.00 14339929.11 END BAL 14,339,929.11 TOTAL 154 00000 BEG YR BL 38,307,192.54 CM -119,837.93 0.00 0.00 -1650150.40 1,271,561.63 258,750.84 YTD -119,837.93 0.00 0.00 -1650150.40 1,271,561.63 258,750.84 END BAL 38,187,354.61 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 23 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 158 00107 EMISSION ALLOWANCE INVENTORY 2 BEG YR BL 12,401,772.60 CM -12,401,772.60 0.00 0.00 0.00 0.00 -12401772.60 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 11,720,377.29 0.00 0.00 0.00 0.00 11720377.29 YTD 11,720,377.29 0.00 0.00 0.00 0.00 11720377.29 END BAL 11,720,377.29 158 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 -2,314,027.22 0.00 0.00 0.00 0.00 -2314027.22 YTD -2,314,027.22 0.00 0.00 0.00 0.00 -2314027.22 END BAL 4,164,391.92 158 12410 ALLOW INV-ANNUAL NOX-10 BEG YR BL 69,750.00 CM 495,000.00 0.00 0.00 0.00 495,000.00 0.00 YTD 495,000.00 0.00 0.00 0.00 495,000.00 0.00 END BAL 564,750.00 TOTAL 158 00000 BEG YR BL 19,164,436.56 CM -2,500,422.53 0.00 0.00 0.00 495,000.00 -2995422.53 YTD -2,500,422.53 0.00 0.00 0.00 495,000.00 -2995422.53 END BAL 16,664,014.03 165 00020 INS-EXC PUB LIA BEG YR BL 247,493.36 CM -247,493.36 0.00 0.00 0.00 0.00 -247,493.36 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 185,620.03 0.00 0.00 0.00 0.00 185,620.03 YTD 185,620.03 0.00 0.00 0.00 0.00 185,620.03 END BAL 185,620.03 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 24 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 165 00040 PPY-INS-ALL RISK BEG YR BL 3,109,611.79 CM -310,961.17 0.00 0.00 0.00 0.00 -310,961.17 YTD -310,961.17 0.00 0.00 0.00 0.00 -310,961.17 END BAL 2,798,650.62 165 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 -9,086.31 0.00 0.00 0.00 0.00 -9,086.31 END BAL 27,258.88 165 00100 PPY-INS-DIRCTORS & OFFCIERS BEG YR BL 0.00 CM 55,401.70 0.00 0.00 0.00 0.00 55,401.70 YTD 55,401.70 0.00 0.00 0.00 0.00 55,401.70 END BAL 55,401.70 165 00105 INS - D AND O BEG YR BL 64,635.32 CM -64,635.32 0.00 0.00 0.00 0.00 -64,635.32 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 -391,154.43 0.00 0.00 0.00 0.00 -391,154.43 END BAL 3,066,931.23 165 00714 PPY-INTEREST-ST DBT BEG YR BL 0.00 CM 1,919.78 0.00 0.00 0.00 0.00 1,919.78 YTD 1,919.78 0.00 0.00 0.00 0.00 1,919.78 END BAL 1,919.78 165 00715 PPY-AGENCY EXP BEG YR BL 0.00 CM 16,968.26 0.00 0.00 0.00 0.00 16,968.26 YTD 16,968.26 0.00 0.00 0.00 0.00 16,968.26 END BAL 16,968.26 165 00902 PREPAID INTEREST - SHORT TERM BEG YR BL 4,652.33 CM -4,652.33 0.00 0.00 0.00 0.00 -4,652.33 YTD -4,652.33 0.00 0.00 0.00 0.00 -4,652.33 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 25 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 165 00903 AGENCY EXPENSE ACCOUNT-PREPAID BEG YR BL 58,702.51 CM -58,702.51 0.00 0.00 0.00 -220,822.32 162,119.81 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 -23,880,222.52 0.00 0.00 0.00 0.00 -23880222.52 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 -3,383.80 0.00 0.00 0.00 0.00 -3,383.80 YTD -3,383.80 0.00 0.00 0.00 0.00 -3,383.80 END BAL 149,979.20 165 00938 PPY-APOGEE SPT & MAINT BEG YR BL 0.00 CM 41,066.67 0.00 0.00 0.00 44,800.00 -3,733.33 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 238,551.00 0.00 0.00 0.00 0.00 238,551.00 YTD 238,551.00 0.00 0.00 0.00 0.00 238,551.00 END BAL 238,551.00 165 01210 PPY-LTSA-CUR-GE-SMITH 3 CC BEG YR BL 0.00 CM 23,880,222.52 0.00 0.00 0.00 0.00 23880222.52 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 231,767.07 0.00 0.00 0.00 -176,022.32 407,789.39 YTD 231,767.07 0.00 0.00 0.00 -176,022.32 407,789.39 END BAL 24,328,707.43 171 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 26 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 171 00000 BEG YR BL 307,677.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 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 -60,410,793.22 0.00 0.00 0.00 0.00 -60410793.22 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 57,533,212.18 0.00 0.00 0.00 0.00 57533212.18 YTD 57,533,212.18 0.00 0.00 0.00 0.00 57533212.18 END BAL 57,533,212.18 173 00021 ACCR UTIL REV-UNBILL-FLAT BILL BEG YR BL 0.00 CM 32,816.44 0.00 0.00 0.00 0.00 32,816.44 YTD 32,816.44 0.00 0.00 0.00 0.00 32,816.44 END BAL 32,816.44 173 00600 FLATBILL REVENUE - UNBILLED BEG YR BL 3,208.89 CM -3,208.89 0.00 0.00 0.00 0.00 -3,208.89 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 -2,847,973.49 0.00 0.00 0.00 0.00 -2847973.49 YTD -2,847,973.49 0.00 0.00 0.00 0.00 -2847973.49 END BAL 57,566,028.62 174 00041 MC&AA-ESTARS SUSPENSE BEG YR BL 0.00 CM 0.00 1,828.32 0.00 0.00 0.00 -1,828.32 YTD 0.00 1,828.32 0.00 0.00 0.00 -1,828.32 END BAL 0.00 TOTAL 174 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 27 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL 0.00 CM 0.00 1,828.32 0.00 0.00 0.00 -1,828.32 YTD 0.00 1,828.32 0.00 0.00 0.00 -1,828.32 END BAL 0.00 174 00801 SUSPENSE-LABOR BEG YR BL 0.00 CM 0.00 -1,289.59 0.00 0.00 0.00 1,289.59 YTD 0.00 -1,289.59 0.00 0.00 0.00 1,289.59 END BAL 0.00 TOTAL 174 00800 BEG YR BL 0.00 CM 0.00 -1,289.59 0.00 0.00 0.00 1,289.59 YTD 0.00 -1,289.59 0.00 0.00 0.00 1,289.59 END BAL 0.00 175 00100 COMPETITIVE CURRENT UNREALIZED GAIN ON FORWARD CON BEG YR BL 11,811.76 CM -11,811.76 0.00 0.00 0.00 0.00 -11,811.76 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 5,460.59 0.00 0.00 0.00 0.00 5,460.59 END BAL 5,460.59 TOTAL 175 00000 BEG YR BL 11,811.76 CM -6,351.17 0.00 0.00 0.00 0.00 -6,351.17 YTD -6,351.17 0.00 0.00 0.00 0.00 -6,351.17 END BAL 5,460.59 176 00100 PRIMARY CURRENT UNREALIZED GAIN ON FORWARD CONTACT BEG YR BL 142,624.17 CM -142,624.17 0.00 0.00 0.00 0.00 -142,624.17 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 28 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -47,620.02 0.00 0.00 0.00 0.00 -47,620.02 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 -720,110.00 0.00 0.00 0.00 0.00 -720,110.00 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 BEG YR BL 2,214,142.00 CM -1,306,560.00 0.00 0.00 0.00 0.00 -1306560.00 YTD -1,306,560.00 0.00 0.00 0.00 0.00 -1306560.00 END BAL 907,582.00 176 02110 DERIV ASSET REG-ST-CMDTY-GAS BEG YR BL 0.00 CM 49,662.05 0.00 0.00 0.00 0.00 49,662.05 YTD 49,662.05 0.00 0.00 0.00 0.00 49,662.05 END BAL 49,662.05 176 06110 DERIV ASSET REG-LT-CMDTY-GAS BEG YR BL 0.00 CM 20,112.75 0.00 0.00 0.00 0.00 20,112.75 YTD 20,112.75 0.00 0.00 0.00 0.00 20,112.75 END BAL 20,112.75 TOTAL 176 00000 BEG YR BL 3,124,496.19 CM -2,147,139.39 0.00 0.00 0.00 0.00 -2147139.39 YTD -2,147,139.39 0.00 0.00 0.00 0.00 -2147139.39 END BAL 977,356.80 181 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 -5,355.51 0.00 0.00 0.00 0.00 -5,355.51 END BAL 797,970.32 181 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 -149.49 0.00 0.00 0.00 0.00 -149.49 END BAL 22,273.18 181 00453 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL 1,617,148.61 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 29 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,870.93 0.00 0.00 0.00 0.00 -4,870.93 YTD -4,870.93 0.00 0.00 0.00 0.00 -4,870.93 END BAL 1,612,277.68 181 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 -2,836.24 0.00 0.00 0.00 0.00 -2,836.24 END BAL 632,481.01 181 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 -1,775.52 0.00 0.00 0.00 0.00 -1,775.52 END BAL 621,431.00 181 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 -1,748.44 0.00 0.00 0.00 0.00 -1,748.44 END BAL 611,955.74 181 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 CM -2,127.89 0.00 0.00 0.00 0.00 -2,127.89 YTD -2,127.89 0.00 0.00 0.00 0.00 -2,127.89 END BAL 87,243.35 181 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 -3,417.04 0.00 0.00 0.00 0.00 -3,417.04 END BAL 964,113.46 181 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 -2,479.89 0.00 0.00 0.00 0.00 -2,479.89 END BAL 704,322.65 181 00749 SENIOR NOTE, SERIES F INSURED 5.60% DUE 4/1/2033 BEG YR BL 997,872.49 CM -3,576.60 0.00 0.00 0.00 0.00 -3,576.60 YTD -3,576.60 0.00 0.00 0.00 0.00 -3,576.60 END BAL 994,295.89 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 30 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -3,132.30 0.00 0.00 0.00 0.00 -3,132.30 END BAL 501,168.38 181 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 -6,203.84 0.00 0.00 0.00 0.00 -6,203.84 END BAL 1,191,251.52 181 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 -293.55 0.00 0.00 0.00 0.00 -293.55 END BAL 120,353.23 181 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 -1,520.62 0.00 0.00 0.00 0.00 -1,520.62 END BAL 85,154.23 181 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 -1,985.33 0.00 0.00 0.00 0.00 -1,985.33 END BAL 609,552.35 181 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 -2,051.77 0.00 0.00 0.00 0.00 -2,051.77 END BAL 168,244.93 181 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 -1,722.54 0.00 0.00 0.00 0.00 -1,722.54 END BAL 153,306.48 181 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 -3,079.52 0.00 0.00 0.00 0.00 -3,079.52 END BAL 43,113.16 181 00763 UNAM DEBT EXP $140 M SER 2009A FLOAT RATE SR NT DUE 06/2010 BEG YR BL 278,517.57 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 31 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -46,419.60 0.00 0.00 0.00 0.00 -46,419.60 YTD -46,419.60 0.00 0.00 0.00 0.00 -46,419.60 END BAL 232,097.97 TOTAL 181 00000 BEG YR BL 10,248,255.34 CM -94,746.62 0.00 0.00 0.00 0.00 -94,746.62 YTD -94,746.62 0.00 0.00 0.00 0.00 -94,746.62 END BAL 10,153,508.72 182 00301 109RA FL-THR(P) BEG YR BL 39,018,435.49 CM -39,018,435.47 0.00 0.00 0.00 0.00 -39018435.47 YTD -39,018,435.47 0.00 0.00 0.00 0.00 -39018435.47 END BAL 0.02 182 00333 REGULATORY ASSET - VACATION AC BEG YR BL 8,120,000.00 CM -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00 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 -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00 YTD -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00 END BAL 0.00 182 00502 FUEL UNDER-RECO BEG YR BL 2,383,682.50 CM -2,383,682.50 0.00 0.00 0.00 0.00 -2383682.50 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 -9,441,967.52 0.00 0.00 0.00 0.00 -9441967.52 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 -4,446,944.64 0.00 0.00 0.00 0.00 -4446944.64 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 32 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -1,478,710.00 0.00 0.00 0.00 0.00 -1478710.00 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 -5,427,612.77 0.00 0.00 0.00 0.00 -5427612.77 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 -535,231.64 0.00 0.00 0.00 0.00 -535,231.64 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 -54,362.50 0.00 0.00 0.00 0.00 -54,362.50 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 -218,745.14 0.00 0.00 0.00 0.00 -218,745.14 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 CM -827,137.69 0.00 0.00 0.00 0.00 -827,137.69 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 -44,533.33 0.00 0.00 0.00 0.00 -44,533.33 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 -86,531.00 0.00 0.00 0.00 0.00 -86,531.00 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 -8,372,517.83 10,556.68 0.00 0.00 8,058.70 -8391133.21 YTD -8,372,517.83 10,556.68 0.00 0.00 8,058.70 -8391133.21 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 33 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 182 00800 SFAS 158 REGULATORY ASSET FOR BEG YR BL 6,909,317.00 CM -6,909,317.00 0.00 0.00 0.00 0.00 -6909317.00 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 -11,086,689.00 0.00 0.00 0.00 0.00 -11086689.00 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 37,179.70 0.00 0.00 0.00 0.00 37,179.70 YTD 37,179.70 0.00 0.00 0.00 0.00 37,179.70 END BAL 37,179.70 182 30122 OTH REG ASSETS - NUCLEAR SITES BEG YR BL 0.00 CM 8,512,371.84 0.00 0.00 0.00 16.00 8,512,355.84 YTD 8,512,371.84 0.00 0.00 0.00 16.00 8,512,355.84 END BAL 8,512,371.84 182 30200 OTH REG ASSET-FAS 109 BEG YR BL 0.00 CM 39,186,736.65 0.00 0.00 0.00 0.00 39186736.65 YTD 39,186,736.65 0.00 0.00 0.00 0.00 39186736.65 END BAL 39,186,736.65 182 30300 OTH REG ASSET-ACCR VACATION BEG YR BL 0.00 CM 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00 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 1,449,650.00 0.00 0.00 0.00 0.00 1,449,650.00 YTD 1,449,650.00 0.00 0.00 0.00 0.00 1,449,650.00 END BAL 1,449,650.00 182 30502 ORA-HDG-URLEAL LOSS-GAS-CUR BEG YR BL 0.00 CM 10,366,414.89 0.00 0.00 0.00 0.00 10366414.89 YTD 10,366,414.89 0.00 0.00 0.00 0.00 10366414.89 END BAL 10,366,414.89 182 30510 RA HDG-UNREAL LOSS-GAS-NONCUR BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 34 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 4,931,981.23 0.00 0.00 0.00 0.00 4,931,981.23 YTD 4,931,981.23 0.00 0.00 0.00 0.00 4,931,981.23 END BAL 4,931,981.23 182 30711 OTH RA-FUEL CLAUSE UNDER RECOV BEG YR BL 0.00 CM 5,841,223.85 0.00 0.00 0.00 0.00 5,841,223.85 YTD 5,841,223.85 0.00 0.00 0.00 0.00 5,841,223.85 END BAL 5,841,223.85 182 30820 OTH REG AST-SFAS 158-OPRB MED BEG YR BL 0.00 CM 9,634,527.00 0.00 0.00 0.00 0.00 9,634,527.00 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 -13,013,775.00 0.00 0.00 0.00 0.00 -13013775.00 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 6,405,698.00 0.00 0.00 0.00 0.00 6,405,698.00 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 CM 65,223,273.00 0.00 0.00 0.00 0.00 65223273.00 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 86,531.00 0.00 0.00 0.00 0.00 86,531.00 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 3,902,469.94 0.00 0.00 0.00 0.00 3,902,469.94 END BAL 12,043,709.82 182 35110 OTH REG ASSETS STM PROD ARO BEG YR BL 0.00 CM 5,460,066.98 0.00 0.00 0.00 0.00 5,460,066.98 YTD 5,460,066.98 0.00 0.00 0.00 0.00 5,460,066.98 END BAL 5,460,066.98 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 35 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 182 35140 OTH REG ASSETS OTHER PROD ARO BEG YR BL 0.00 CM 540,961.72 0.00 0.00 0.00 0.00 540,961.72 YTD 540,961.72 0.00 0.00 0.00 0.00 540,961.72 END BAL 540,961.72 182 35150 OTH REG ASSETS TRNS PLANT ARO BEG YR BL 0.00 CM 54,639.05 0.00 0.00 0.00 0.00 54,639.05 YTD 54,639.05 0.00 0.00 0.00 0.00 54,639.05 END BAL 54,639.05 182 35160 OTH REG ASSETS DIST PLANT ARO BEG YR BL 0.00 CM 219,914.39 0.00 0.00 0.00 0.00 219,914.39 YTD 219,914.39 0.00 0.00 0.00 0.00 219,914.39 END BAL 219,914.39 182 35190 OTH REG ASSETS GEN PLANT ARO BEG YR BL 0.00 CM 831,630.95 0.00 0.00 0.00 0.00 831,630.95 YTD 831,630.95 0.00 0.00 0.00 0.00 831,630.95 END BAL 831,630.95 TOTAL 182 00300 BEG YR BL 263,618,964.93 CM -5,884,195.84 10,556.68 0.00 0.00 8,074.70 -5902827.22 YTD -5,884,195.84 10,556.68 0.00 0.00 8,074.70 -5902827.22 END BAL 257,734,769.09 184 00004 CLR ACCT-AR-3RD PTY PYRL BEG YR BL 0.00 CM 50,722.96 0.00 0.00 0.00 0.00 50,722.96 YTD 50,722.96 0.00 0.00 0.00 0.00 50,722.96 END BAL 50,722.96 TOTAL 183 00000 BEG YR BL 0.00 CM 50,722.96 0.00 0.00 0.00 0.00 50,722.96 YTD 50,722.96 0.00 0.00 0.00 0.00 50,722.96 END BAL 50,722.96 185 00100 TEMPORARY FACILITIES-REVENUE BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 36 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -18,700.00 0.00 0.00 0.00 0.00 -18,700.00 YTD -18,700.00 0.00 0.00 0.00 0.00 -18,700.00 END BAL -18,700.00 185 00200 TEMPORARY FACILITIES-EXPENSE BEG YR BL 0.00 CM 18,245.16 0.00 0.00 0.00 0.00 18,245.16 YTD 18,245.16 0.00 0.00 0.00 0.00 18,245.16 END BAL 18,245.16 185 00300 TEMPORARY FACILITIES-CONTRA BEG YR BL 0.00 CM 454.84 0.00 0.00 0.00 0.00 454.84 YTD 454.84 0.00 0.00 0.00 0.00 454.84 END BAL 454.84 186 00400 GROSS PAY BEG YR BL 0.00 CM 0.00 -7101198.24 0.00 0.00 0.00 7,101,198.24 YTD 0.00 -7101198.24 0.00 0.00 0.00 7,101,198.24 END BAL 0.00 TOTAL 186 00120 BEG YR BL 0.00 CM -0.00 -7101198.24 0.00 0.00 0.00 7,101,198.24 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 90,322.76 0.00 0.00 0.00 0.00 90,322.76 YTD 90,322.76 0.00 0.00 0.00 0.00 90,322.76 END BAL 333,617.48 186 00923 DF. DEBIT-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 -686,217.00 0.00 0.00 0.00 0.00 -686,217.00 END BAL 2,614,847.00 186 00927 MISC DEF DR-DAHLVERG 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 -880,301.16 0.00 0.00 0.00 0.00 -880,301.16 END BAL 3,354,410.73 186 00937 SAFETY SHOES BEG YR BL 3,491.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 37 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -3,491.20 0.00 0.00 0.00 255.86 -3,747.06 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 354,382.38 0.00 0.00 0.00 0.00 354,382.38 YTD 354,382.38 0.00 0.00 0.00 0.00 354,382.38 END BAL -142,747.15 186 00990 PLNT SET UP-A/P BEG YR BL 43,092.45 CM -43,092.45 0.00 0.00 0.00 0.00 -43,092.45 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 19,747.56 0.00 0.00 0.00 0.00 19,747.56 END BAL 19,747.56 186 01955 MISC DEF DR-UDR RECOV-FPU FUEL BEG YR BL 412,555.23 CM 23,104.89 0.00 0.00 0.00 0.00 23,104.89 YTD 23,104.89 0.00 0.00 0.00 0.00 23,104.89 END BAL 435,660.12 186 03135 MISC DEF DR-ENERGY SRVCS MKT BEG YR BL 134,069.60 CM 212,183.40 0.00 0.00 0.00 0.00 212,183.40 YTD 212,183.40 0.00 0.00 0.00 0.00 212,183.40 END BAL 346,253.00 186 03158 FORM S-3 REGISTRATION BEG YR BL 56,301.82 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 56,301.82 186 03163 MISC DEF DR-DAN1 TURB-RTR-BLDS BEG YR BL 4,040,080.63 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 4,040,080.63 186 03164 MISC DEF DR-DAN2 TURB-RTR-BLDS BEG YR BL 957,779.38 CM 485,106.57 0.00 0.00 0.00 0.00 485,106.57 YTD 485,106.57 0.00 0.00 0.00 0.00 485,106.57 END BAL 1,442,885.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 38 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 186 00900 BEG YR BL 12,929,311.39 CM -428,254.25 0.00 0.00 0.00 255.86 -428,510.11 YTD -428,254.25 0.00 0.00 0.00 255.86 -428,510.11 END BAL 12,501,057.14 186 00800 SUSPENSE ACCT-WALKER BEG YR BL 0.00 CM 8,986.67 1,980.09 0.00 0.00 414.05 6,592.53 YTD 8,986.67 1,980.09 0.00 0.00 414.05 6,592.53 END BAL 8,986.67 186 00896 A/P MONTH END CAPITAL ACCRUALS BEG YR BL 0.00 CM 446,452.55 0.00 0.00 0.00 0.00 446,452.55 YTD 446,452.55 0.00 0.00 0.00 0.00 446,452.55 END BAL 446,452.55 TOTAL 186 00200 BEG YR BL 0.00 CM 455,439.22 1,980.09 0.00 0.00 414.05 453,045.08 YTD 455,439.22 1,980.09 0.00 0.00 414.05 453,045.08 END BAL 455,439.22 189 00001 UNAM LOSS 15% BEG YR BL 20,219.00 CM -20,219.00 0.00 0.00 0.00 0.00 -20,219.00 YTD -20,219.00 0.00 0.00 0.00 0.00 -20,219.00 END BAL 0.00 189 00002 UNAM LOSS 12.6% BEG YR BL 194,653.03 CM -6,279.14 0.00 0.00 0.00 0.00 -6,279.14 YTD -6,279.14 0.00 0.00 0.00 0.00 -6,279.14 END BAL 188,373.89 189 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 -4,597.67 0.00 0.00 0.00 0.00 -4,597.67 END BAL 68,965.05 189 00005 UNAM LSS 10.125 BEG YR BL 1,030,882.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 39 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -14,121.68 0.00 0.00 0.00 0.00 -14,121.68 YTD -14,121.68 0.00 0.00 0.00 0.00 -14,121.68 END BAL 1,016,760.39 189 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 -4,270.92 0.00 0.00 0.00 0.00 -4,270.92 END BAL 179,379.18 189 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 -6,072.64 0.00 0.00 0.00 0.00 -6,072.64 END BAL 352,212.31 189 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 -3,104.72 0.00 0.00 0.00 0.00 -3,104.72 END BAL 416,031.60 189 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 -12,633.41 0.00 0.00 0.00 0.00 -12,633.41 END BAL 1,793,944.82 189 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 -5,452.97 0.00 0.00 0.00 0.00 -5,452.97 END BAL 479,861.61 189 00025 UNAM 6.75% PCB BEG YR BL 104,293.61 CM -714.34 0.00 0.00 0.00 0.00 -714.34 YTD -714.34 0.00 0.00 0.00 0.00 -714.34 END BAL 103,579.27 189 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 -961.12 0.00 0.00 0.00 0.00 -961.12 END BAL 139,362.34 189 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 -1,244.72 0.00 0.00 0.00 0.00 -1,244.72 END BAL 196,666.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 40 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -1,628.16 0.00 0.00 0.00 0.00 -1,628.16 END BAL 284,927.25 189 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 -733.04 0.00 0.00 0.00 0.00 -733.04 END BAL 128,282.56 189 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 -2,941.75 0.00 0.00 0.00 0.00 -2,941.75 END BAL 985,485.42 189 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 -10,723.47 0.00 0.00 0.00 0.00 -10,723.47 END BAL 257,362.93 189 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 -1,542.27 0.00 0.00 0.00 0.00 -1,542.27 END BAL 507,404.95 189 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 -2,109.41 0.00 0.00 0.00 0.00 -2,109.41 END BAL 337,505.45 189 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 -896.28 0.00 0.00 0.00 0.00 -896.28 END BAL 147,885.57 189 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 -1,537.59 0.00 0.00 0.00 0.00 -1,537.59 END BAL 295,218.30 189 00038 UNAMORTIZED LOSS ON 6.70% SR INSURED NOTE DUE 6/30 BEG YR BL 1,160,317.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 41 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -3,392.74 0.00 0.00 0.00 0.00 -3,392.74 YTD -3,392.74 0.00 0.00 0.00 0.00 -3,392.74 END BAL 1,156,924.26 189 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 -3,306.53 0.00 0.00 0.00 0.00 -3,306.53 END BAL 1,101,073.85 189 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 -10,455.06 0.00 0.00 0.00 0.00 -10,455.06 END BAL 836,404.72 189 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 -8,211.79 0.00 0.00 0.00 0.00 -8,211.79 END BAL 1,568,450.97 189 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 -2,397.20 0.00 0.00 0.00 0.00 -2,397.20 END BAL 881,212.04 189 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 -1,276.26 0.00 0.00 0.00 0.00 -1,276.26 END BAL 501,570.30 189 00044 UNAMORTIZED LOSS ON REACQ OF $37M VAR RATE PCB ESC CNTY BEG YR BL 543,159.27 CM -3,621.06 0.00 0.00 0.00 0.00 -3,621.06 YTD -3,621.06 0.00 0.00 0.00 0.00 -3,621.06 END BAL 539,538.21 TOTAL 189 00000 BEG YR BL 14,598,828.52 CM -134,444.94 0.00 0.00 0.00 0.00 -134,444.94 YTD -134,444.94 0.00 0.00 0.00 0.00 -134,444.94 END BAL 14,464,383.58 190 00153 ST OFF 281 AMOR BEG YR BL 1,310,493.79 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 42 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 94,497.33 0.00 0.00 0.00 0.00 94,497.33 YTD 94,497.33 0.00 0.00 0.00 0.00 94,497.33 END BAL 1,404,991.12 190 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 69,535.88 0.00 0.00 0.00 0.00 69,535.88 END BAL 16,618,538.55 190 00155 ADIT-RMVL-PRTCT-FED OFFSET BEG YR BL -3,362,562.30 CM -3,673.45 0.00 0.00 0.00 0.00 -3,673.45 YTD -3,673.45 0.00 0.00 0.00 0.00 -3,673.45 END BAL -3,366,235.75 190 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 -6,534.98 0.00 0.00 0.00 0.00 -6,534.98 END BAL 915,699.35 190 00157 ADIT-RMVL-UNPRTCT-FED OFFSET BEG YR BL -291,141.08 CM -19,759.91 0.00 0.00 0.00 0.00 -19,759.91 YTD -19,759.91 0.00 0.00 0.00 0.00 -19,759.91 END BAL -310,900.99 190 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 -6,900.79 0.00 0.00 0.00 0.00 -6,900.79 END BAL -1,514,030.68 190 00237 ADIT-ELEC-FAS 109-FED-LT-EDT BEG YR BL 1,980,184.00 CM 103.50 0.00 0.00 0.00 0.00 103.50 YTD 103.50 0.00 0.00 0.00 0.00 103.50 END BAL 1,980,287.50 190 00238 ADIT-ELEC-FAS 109-ST-LT-EDT BEG YR BL 329,282.00 CM 17.25 0.00 0.00 0.00 0.00 17.25 YTD 17.25 0.00 0.00 0.00 0.00 17.25 END BAL 329,299.25 190 00239 ADIT-ELEC-FAS 109-FED-LT-ITC BEG YR BL 4,651,204.00 CM -67,011.58 0.00 0.00 0.00 0.00 -67,011.58 YTD -67,011.58 0.00 0.00 0.00 0.00 -67,011.58 END BAL 4,584,192.42 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 43 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 190 00240 ADIT-ELEC-FAS 109-ST-LT-ITC BEG YR BL 773,446.00 CM -11,143.25 0.00 0.00 0.00 0.00 -11,143.25 YTD -11,143.25 0.00 0.00 0.00 0.00 -11,143.25 END BAL 762,302.75 190 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 -33,667,142.58 0.00 0.00 0.00 0.00 -33667142.58 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 C BEG YR BL 1,325,892.64 CM -597,431.64 0.00 0.00 0.00 0.00 -597,431.64 YTD -597,431.64 0.00 0.00 0.00 0.00 -597,431.64 END BAL 728,461.00 190 01140 NON-PROP-ST OFS BEG YR BL -610,338.14 CM 610,338.14 0.00 0.00 0.00 0.00 610,338.14 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 -15,944.47 0.00 0.00 0.00 0.00 -15,944.47 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 44 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -5,787.86 0.00 0.00 0.00 0.00 -5,787.86 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 36,357,600.54 0.00 0.00 0.00 0.00 36357600.54 YTD 36,357,600.54 0.00 0.00 0.00 0.00 36357600.54 END BAL 36,357,600.54 190 01304 ADIT-DTA-ELEC-FED-OS-LT BEG YR BL 0.00 CM -695,713.40 0.00 0.00 0.00 0.00 -695,713.40 YTD -695,713.40 0.00 0.00 0.00 0.00 -695,713.40 END BAL -695,713.40 190 01307 ADIT-DTA-ELEC-ST-LT BEG YR BL 0.00 CM 5,691,411.08 0.00 0.00 0.00 0.00 5,691,411.08 YTD 5,691,411.08 0.00 0.00 0.00 0.00 5,691,411.08 END BAL 5,691,411.08 190 01403 ADIT-DTA-NU-FED-LT BEG YR BL 0.00 CM 16,151.24 0.00 0.00 0.00 0.00 16,151.24 YTD 16,151.24 0.00 0.00 0.00 0.00 16,151.24 END BAL 16,151.24 190 01404 ADIT-DTA-NU-FED-OS-LT BEG YR BL 0.00 CM 5,776.49 0.00 0.00 0.00 0.00 5,776.49 YTD 5,776.49 0.00 0.00 0.00 0.00 5,776.49 END BAL 5,776.49 190 01407 ADIT-DTA-NU-ST-LT BEG YR BL 0.00 CM 2,538.21 0.00 0.00 0.00 0.00 2,538.21 YTD 2,538.21 0.00 0.00 0.00 0.00 2,538.21 END BAL 2,538.21 190 01703 ADIT-DTA-FAS 133-FED-LT BEG YR BL 0.00 CM 2,169,730.64 0.00 0.00 0.00 0.00 2,169,730.64 YTD 2,169,730.64 0.00 0.00 0.00 0.00 2,169,730.64 END BAL 2,169,730.64 190 01707 ADIT-DTA-FAS 133-ST-LT BEG YR BL 0.00 CM 360,782.68 0.00 0.00 0.00 0.00 360,782.68 YTD 360,782.68 0.00 0.00 0.00 0.00 360,782.68 END BAL 360,782.68 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 45 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 190 02100 TTL NON-P DTA-S BEG YR BL 5,268,624.83 CM -5,268,624.83 0.00 0.00 0.00 0.00 -5268624.83 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 C BEG YR BL 220,462.68 CM -948,923.68 0.00 0.00 0.00 0.00 -948,923.68 YTD -948,923.68 0.00 0.00 0.00 0.00 -948,923.68 END BAL -728,461.00 190 02150 TTL APP S DTA-S BEG YR BL 2,505.72 CM -2,505.72 0.00 0.00 0.00 0.00 -2,505.72 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 4,061,384.84 0.00 0.00 0.00 0.00 4,061,384.84 YTD 4,061,384.84 0.00 0.00 0.00 0.00 4,061,384.84 END BAL 65,382,626.57 201 00000 COMMON STOCK ISSUED BEG YR BL -38,060,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -38,060,000.00 201 00001 COMMON STOCK BEG YR BL -80,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -80,000,000.00 201 00002 COMMON STOCK ISSUED-$135M BEG YR BL -135,000,000.00 CM -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00 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 -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00 YTD -50,000,000.00 0.00 0.00 0.00 0.00 -50000000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 46 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 8,198,292.75 0.00 0.00 0.00 0.00 8,198,292.75 YTD 8,198,292.75 0.00 0.00 0.00 0.00 8,198,292.75 END BAL 0.00 211 00109 MISC PIC-STK OPT-GNRL BEG YR BL 0.00 CM -8,252,857.38 0.00 0.00 0.00 0.00 -8252857.38 YTD -8,252,857.38 0.00 0.00 0.00 0.00 -8252857.38 END BAL -8,252,857.38 211 00116 APIC - STOCK OPTIONS TAX POOL BEG YR BL -8,835,668.01 CM 8,835,668.01 0.00 0.00 0.00 0.00 8,835,668.01 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 47 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -8,883,207.84 0.00 0.00 0.00 0.00 -8883207.84 YTD -8,883,207.84 0.00 0.00 0.00 0.00 -8883207.84 END BAL -8,883,207.84 TOTAL 211 00000 BEG YR BL -534,577,330.73 CM -102,104.46 0.00 0.00 0.00 0.00 -102,104.46 YTD -102,104.46 0.00 0.00 0.00 0.00 -102,104.46 END BAL -534,679,435.19 214 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 CM -219,116,813.36 0.00 0.00 0.00 0.00 -219116813.4 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 219,116,813.36 0.00 0.00 0.00 0.00 219116813.36 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 48 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -219,116,813.36 219 00013 OCI O/BAL HEDGE INTEREST BEG YR BL 0.00 CM 4,008,794.00 0.00 0.00 0.00 0.00 4,008,794.00 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 O/BAL TAX HEDGE INTEREST BEG YR BL 0.00 CM -1,546,347.00 0.00 0.00 0.00 0.00 -1546347.00 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 -2,122,886.00 0.00 0.00 0.00 0.00 -2122886.00 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 -2,720,724.00 0.00 0.00 0.00 0.00 -2720724.00 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 -2,640,535.00 0.00 0.00 0.00 0.00 -2640535.00 YTD -2,640,535.00 0.00 0.00 0.00 0.00 -2640535.00 END BAL 0.00 219 00304 OCI FV OF CF HEDGE - 3/05/07 T BEG YR BL -3,030,000.00 CM 3,030,000.00 0.00 0.00 0.00 0.00 3,030,000.00 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 -2,580,000.00 0.00 0.00 0.00 0.00 -2580000.00 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 -2,640,000.00 0.00 0.00 0.00 0.00 -2640000.00 YTD -2,640,000.00 0.00 0.00 0.00 0.00 -2640000.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 49 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 219 00500 OCI - TAX ON 21900300 BEG YR BL -818,902.00 CM 818,902.00 0.00 0.00 0.00 0.00 818,902.00 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 1,049,519.00 0.00 0.00 0.00 0.00 1,049,519.00 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 1,018,586.00 0.00 0.00 0.00 0.00 1,018,586.00 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 -1,168,823.00 0.00 0.00 0.00 0.00 -1168823.00 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 995,235.00 0.00 0.00 0.00 0.00 995,235.00 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 1,018,380.00 0.00 0.00 0.00 0.00 1,018,380.00 YTD 1,018,380.00 0.00 0.00 0.00 0.00 1,018,380.00 END BAL 0.00 219 00600 OCI - RECLASS TO EARNINGS - FV BEG YR BL -979,812.00 CM 979,812.00 0.00 0.00 0.00 0.00 979,812.00 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 821,916.00 0.00 0.00 0.00 0.00 821,916.00 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 50 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 797,688.00 0.00 0.00 0.00 0.00 797,688.00 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 -776,017.00 0.00 0.00 0.00 0.00 -776,017.00 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 448,633.00 0.00 0.00 0.00 0.00 448,633.00 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 459,067.00 0.00 0.00 0.00 0.00 459,067.00 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 -377,964.00 0.00 0.00 0.00 0.00 -377,964.00 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 -317,052.00 0.00 0.00 0.00 0.00 -317,052.00 YTD -317,052.00 0.00 0.00 0.00 0.00 -317,052.00 END BAL 0.00 219 00703 OCI DEFERRED TAX ON RECLASS - BEG YR BL 307,728.00 CM -307,728.00 0.00 0.00 0.00 0.00 -307,728.00 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 299,343.00 0.00 0.00 0.00 0.00 299,343.00 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 -173,068.00 0.00 0.00 0.00 0.00 -173,068.00 YTD -173,068.00 0.00 0.00 0.00 0.00 -173,068.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 51 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 219 00706 OCI DEF TAX ON RECLASS - 3/14/ BEG YR BL 177,096.00 CM -177,096.00 0.00 0.00 0.00 0.00 -177,096.00 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 2,055,298.00 0.00 0.00 0.00 0.00 2,055,298.00 YTD 2,055,298.00 0.00 0.00 0.00 0.00 2,055,298.00 END BAL 1,335,188.00 219 01708 OCI-CHG FV-CF HDG-INT BEG YR BL -2,214,142.00 CM 3,520,702.00 0.00 0.00 0.00 0.00 3,520,702.00 YTD 3,520,702.00 0.00 0.00 0.00 0.00 3,520,702.00 END BAL 1,306,560.00 219 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 -27,217.00 0.00 0.00 0.00 0.00 -27,217.00 END BAL -27,217.00 219 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 -22,831.00 0.00 0.00 0.00 0.00 -22,831.00 END BAL -22,831.00 219 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 -22,158.00 0.00 0.00 0.00 0.00 -22,158.00 END BAL -22,158.00 219 03704 OCI-RECLS-HDG-INT-TOKYO-3/07 BEG YR BL 0.00 CM 25,250.00 0.00 0.00 0.00 0.00 25,250.00 YTD 25,250.00 0.00 0.00 0.00 0.00 25,250.00 END BAL 25,250.00 219 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 -21,500.00 0.00 0.00 0.00 0.00 -21,500.00 END BAL -21,500.00 219 03706 OCI-RECLS-HDG-INT-KBC-3/07 BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 52 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -22,000.00 0.00 0.00 0.00 0.00 -22,000.00 YTD -22,000.00 0.00 0.00 0.00 0.00 -22,000.00 END BAL -22,000.00 219 06707 OCI-CF HDG-INT-DEF TAX 7/09 BEG YR BL 277,782.00 CM -792,830.00 0.00 0.00 0.00 0.00 -792,830.00 YTD -792,830.00 0.00 0.00 0.00 0.00 -792,830.00 END BAL -515,048.00 219 06708 OCI-CF HDG-INT-DEF TAX BEG YR BL 854,105.00 CM -1,358,110.00 0.00 0.00 0.00 0.00 -1358110.00 YTD -1,358,110.00 0.00 0.00 0.00 0.00 -1358110.00 END BAL -504,005.00 219 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 10,499.00 0.00 0.00 0.00 0.00 10,499.00 END BAL 10,499.00 219 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 8,807.00 0.00 0.00 0.00 0.00 8,807.00 END BAL 8,807.00 219 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 8,548.00 0.00 0.00 0.00 0.00 8,548.00 END BAL 8,548.00 219 08704 TXRECLS-HDG-INT-DEF TX-TKY3/07 BEG YR BL 0.00 CM -9,740.00 0.00 0.00 0.00 0.00 -9,740.00 YTD -9,740.00 0.00 0.00 0.00 0.00 -9,740.00 END BAL -9,740.00 219 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 8,294.00 0.00 0.00 0.00 0.00 8,294.00 END BAL 8,294.00 219 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 8,487.00 0.00 0.00 0.00 0.00 8,487.00 END BAL 8,487.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 53 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 219 00000 BEG YR BL 2,462,447.00 CM 1,567,134.00 0.00 0.00 0.00 0.00 1,567,134.00 YTD 1,567,134.00 0.00 0.00 0.00 0.00 1,567,134.00 END BAL 4,029,581.00 224 00450 PCB-ESC-5.625%-$37M-07/2022 BEG YR BL -37,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -37,000,000.00 224 00458 PCB-CNTY-$65M-4/2039 BEG YR BL -65,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -65,000,000.00 224 00459 PCB-CNTY VAR%-$65M-4/2039 BEG YR BL -65,400,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -65,400,000.00 224 00719 3RD VAR INT PCB BEG YR BL -3,930,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -3,930,000.00 224 00721 $60 MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00722 $60 MM 30 YR INS SR NOTE 5.25% SERIES H DUE 7/15/3 BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL -40,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -40,000,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 54 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 45,000.00 0.00 0.00 0.00 0.00 45,000.00 YTD 45,000.00 0.00 0.00 0.00 0.00 45,000.00 END BAL -62,441,000.00 224 00751 COUNTY AUCTION RATE PCB- $32.550 ESCAMBIA COUNTY BEG YR BL -32,550,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -32,550,000.00 224 00752 COUNTY AUCTION RATE PCB - $29.075 - JACKSON COUNTY BEG YR BL -29,075,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -29,075,000.00 224 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL -35,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -35,000,000.00 224 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL -75,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -75,000,000.00 224 00756 $60MM 5.65% SENIOR UNSECURED NOTE DUE 2035 BEG YR BL -60,000,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,000,000.00 224 00758 $110 MILLION 10 YEAR SENIOR NOTE, SERIES M, 5.30% BEG YR BL -110,000,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 55 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -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 45,000.00 0.00 0.00 0.00 0.00 45,000.00 YTD 45,000.00 0.00 0.00 0.00 0.00 45,000.00 END BAL -1125396000.00 226 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 -30.23 0.00 0.00 0.00 0.00 -30.23 END BAL 4,504.64 226 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 -3,313.50 0.00 0.00 0.00 0.00 -3,313.50 END BAL 135,853.62 226 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 -5,245.63 0.00 0.00 0.00 0.00 -5,245.63 END BAL 1,479,266.05 226 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES G DUE 9/15/ BEG YR BL 996,114.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 56 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -3,495.14 0.00 0.00 0.00 0.00 -3,495.14 YTD -3,495.14 0.00 0.00 0.00 0.00 -3,495.14 END BAL 992,619.36 226 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL 1,524,795.79 CM -5,465.22 0.00 0.00 0.00 0.00 -5,465.22 YTD -5,465.22 0.00 0.00 0.00 0.00 -5,465.22 END BAL 1,519,330.57 226 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 -2,299.11 0.00 0.00 0.00 0.00 -2,299.11 END BAL 942,636.41 226 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 -4,400.84 0.00 0.00 0.00 0.00 -4,400.84 END BAL 246,447.25 226 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 -739.86 0.00 0.00 0.00 0.00 -739.86 END BAL 227,138.76 226 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 -6,181.55 0.00 0.00 0.00 0.00 -6,181.55 END BAL 506,887.07 226 00759 $85MM SR NOTE SERIES 2007A BEG YR BL 441,481.50 CM -4,905.35 0.00 0.00 0.00 0.00 -4,905.35 YTD -4,905.35 0.00 0.00 0.00 0.00 -4,905.35 END BAL 436,576.15 TOTAL 226 00000 BEG YR BL 6,527,336.31 CM -36,076.43 0.00 0.00 0.00 0.00 -36,076.43 YTD -36,076.43 0.00 0.00 0.00 0.00 -36,076.43 END BAL 6,491,259.88 228 01100 PROPERTY RESERVE BEG YR BL -67,798,534.15 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 57 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 67,798,534.15 0.00 0.00 0.00 0.00 67798534.15 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 -42,800,000.07 0.00 0.00 0.00 0.00 -42800000.07 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 -1,730,874.41 0.00 0.00 0.00 0.00 -1730874.41 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 -50,497,963.25 0.00 0.00 0.00 0.00 -50497963.25 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 -2,077,977.77 0.00 0.00 0.00 0.00 -2077977.77 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 55,474,510.20 0.00 0.00 0.00 0.00 55474510.20 YTD 55,474,510.20 0.00 0.00 0.00 0.00 55474510.20 END BAL 0.00 228 01108 ACCUM PROP INS-STORMS 08 BEG YR BL 1,208,964.93 CM -1,208,964.93 0.00 0.00 0.00 0.00 -1208964.93 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 2,868,142.72 0.00 0.00 0.00 0.00 2,868,142.72 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 -1,684,198.66 0.00 0.00 0.00 0.00 -1684198.66 YTD -1,684,198.66 0.00 0.00 0.00 0.00 -1684198.66 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 58 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 228 01111 NONWEATHER RELATED PROP RES (F BEG YR BL 2,000,000.00 CM -2,000,000.00 0.00 0.00 0.00 0.00 -2000000.00 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 -95,323.88 0.00 0.00 0.00 0.00 -95,323.88 YTD -95,323.88 0.00 0.00 0.00 0.00 -95,323.88 END BAL 0.00 228 10004 ACCUM PROP INS-AMT ENV REMED RSV BEG YR BL 0.00 CM -2,868,142.72 0.00 0.00 0.00 0.00 -2868142.72 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 1,208,964.93 0.00 0.00 0.00 0.00 1,208,964.93 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 95,323.88 0.00 0.00 0.00 0.00 95,323.88 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 -67,798,534.15 0.00 0.00 0.00 0.00 -67798534.15 YTD -67,798,534.15 0.00 0.00 0.00 0.00 -67798534.15 END BAL -67,798,534.15 228 11101 ACCUM PROP INS-RSRV ACCR BEG YR BL 0.00 CM -291,667.00 0.00 0.00 0.00 0.00 -291,667.00 YTD -291,667.00 0.00 0.00 0.00 0.00 -291,667.00 END BAL -291,667.00 228 11102 ACCUM PROP INS-HUR IVAN BEG YR BL 0.00 CM 42,800,000.07 0.00 0.00 0.00 0.00 42800000.07 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 59 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,730,874.41 0.00 0.00 0.00 0.00 1,730,874.41 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 50,497,963.25 0.00 0.00 0.00 0.00 50497963.25 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 2,077,977.77 0.00 0.00 0.00 0.00 2,077,977.77 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 -55,478,111.47 0.00 0.00 0.00 0.00 -55478111.47 YTD -55,478,111.47 0.00 0.00 0.00 0.00 -55478111.47 END BAL -55,478,111.47 228 11110 ACCUM PROP INS-OTH WTHR BEG YR BL 0.00 CM 1,684,198.66 0.00 0.00 0.00 0.00 1,684,198.66 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 2,000,000.00 0.00 0.00 0.00 0.00 2,000,000.00 YTD 2,000,000.00 0.00 0.00 0.00 0.00 2,000,000.00 END BAL 2,000,000.00 TOTAL 228 00000 BEG YR BL -24,045,884.10 CM -295,268.27 0.00 0.00 0.00 0.00 -295,268.27 YTD -295,268.27 0.00 0.00 0.00 0.00 -295,268.27 END BAL -24,341,152.37 228 02101 PERSONAL INJURY BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 0.95 -0.95 YTD 0.00 0.00 0.00 0.00 0.95 -0.95 END BAL 0.00 228 02104 MEDICAL EXPENSE - EMPLOYEES BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 60 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 28,956.97 -28,956.97 YTD 0.00 0.00 0.00 0.00 28,956.97 -28,956.97 END BAL 0.00 228 02107 ATTY FEES I & D BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 497.99 -497.99 YTD 0.00 0.00 0.00 0.00 497.99 -497.99 END BAL 0.00 228 02108 ATTY FEES I & D BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 11,423.66 -11,423.66 YTD 0.00 0.00 0.00 0.00 11,423.66 -11,423.66 END BAL 0.00 228 02111 MISC PUB LIGIT BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 5,834.00 -5,834.00 YTD 0.00 0.00 0.00 0.00 5,834.00 -5,834.00 END BAL 0.00 228 02133 PROPERTY DAMAGE-PUBLIC BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 33,137.94 -33,137.94 YTD -0.00 0.00 0.00 0.00 33,137.94 -33,137.94 END BAL -0.00 228 02160 ACCRUAL-CREDIT BEG YR BL -2,936,145.70 CM 2,936,145.70 0.00 0.00 0.00 0.00 2,936,145.70 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 18,402.33 0.00 0.00 0.00 18,401.38 0.95 YTD 18,402.33 0.00 0.00 0.00 18,401.38 0.95 END BAL 18,402.33 228 22104 ACCUM I&D-MED EXP BEG YR BL 0.00 CM 32,746.76 0.00 0.00 0.00 30,176.92 2,569.84 YTD 32,746.76 0.00 0.00 0.00 30,176.92 2,569.84 END BAL 32,746.76 228 22107 ACCUM I&D-ATRNY FEE-EMPL BEG YR BL 0.00 CM 6,770.49 0.00 0.00 0.00 0.00 6,770.49 YTD 6,770.49 0.00 0.00 0.00 0.00 6,770.49 END BAL 6,770.49 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 61 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 228 22108 ACCUM I&D-ATRNY FEE-PUBLIC BEG YR BL 0.00 CM 29,464.35 0.00 0.00 0.00 0.00 29,464.35 YTD 29,464.35 0.00 0.00 0.00 0.00 29,464.35 END BAL 29,464.35 228 22111 ACCUM I&D-LITIGATN-PUBLIC BEG YR BL 0.00 CM 5,834.00 0.00 0.00 0.00 0.00 5,834.00 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 14,860.38 0.00 0.00 0.00 0.00 14,860.38 YTD 14,860.38 0.00 0.00 0.00 0.00 14,860.38 END BAL 14,860.38 228 22160 ACCUM I&D-ACCRUAL BEG YR BL 0.00 CM -3,069,479.03 0.00 0.00 0.00 0.00 -3069479.03 YTD -3,069,479.03 0.00 0.00 0.00 0.00 -3069479.03 END BAL -3,069,479.03 TOTAL 228 00100 BEG YR BL -2,936,145.70 CM -25,255.02 0.00 0.00 0.00 128,429.81 -153,684.83 YTD -25,255.02 0.00 0.00 0.00 128,429.81 -153,684.83 END BAL -2,961,400.72 228 03020 AC P-PST-RT LIF BEG YR BL -17,124,647.52 CM 17,124,647.52 0.00 0.00 0.00 0.00 17124647.52 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 41,168,980.24 0.00 0.00 0.00 0.00 41168980.24 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 -6,303,008.32 0.00 0.00 0.00 0.00 -6303008.32 YTD -6,303,008.32 0.00 0.00 0.00 0.00 -6303008.32 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 62 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 228 03032 SFAS 158 ADDITIONAL LIABILITY BEG YR BL -11,086,689.00 CM 11,086,689.00 0.00 0.00 0.00 0.00 11086689.00 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 -92,749.00 0.00 0.00 0.00 0.00 -92,749.00 YTD -92,749.00 0.00 0.00 0.00 0.00 -92,749.00 END BAL -92,749.00 228 30014 ACCUM P&B-SERP-SFAS 87 BEG YR BL 0.00 CM -7,690,558.31 0.00 0.00 0.00 0.00 -7690558.31 YTD -7,690,558.31 0.00 0.00 0.00 0.00 -7690558.31 END BAL -7,690,558.31 228 30019 ACCUM P&B-SUPPL BENEFIT PLAN BEG YR BL 0.00 CM -172,714.03 0.00 0.00 0.00 0.00 -172,714.03 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 -6,405,698.00 0.00 0.00 0.00 0.00 -6405698.00 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 -17,167,467.41 0.00 0.00 0.00 0.00 -17167467.41 YTD -17,167,467.41 0.00 0.00 0.00 0.00 -17167467.41 END BAL -17,167,467.41 228 30050 ACCUM P&B-MEDICAL-SFAS 106 BEG YR BL 0.00 CM -41,208,179.36 0.00 0.00 0.00 0.00 -41208179.36 YTD -41,208,179.36 0.00 0.00 0.00 0.00 -41208179.36 END BAL -41,208,179.36 228 30056 ACCUM P&B-MEDICAL-SFAS 158 BEG YR BL 0.00 CM -9,634,527.00 0.00 0.00 0.00 0.00 -9634527.00 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 63 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 13,013,775.00 0.00 0.00 0.00 0.00 13013775.00 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 6,337,080.10 0.00 0.00 0.00 0.00 6,337,080.10 YTD 6,337,080.10 0.00 0.00 0.00 0.00 6,337,080.10 END BAL 6,337,080.10 TOTAL 228 00301 BEG YR BL -156,389,845.44 CM 56,270.43 0.00 0.00 0.00 0.00 56,270.43 YTD 56,270.43 0.00 0.00 0.00 0.00 56,270.43 END BAL -156,333,575.01 229 00004 ACCUM RATE REFUND-TRANS BEG YR BL 0.00 CM -200,563.72 0.00 0.00 0.00 0.00 -200,563.72 YTD -200,563.72 0.00 0.00 0.00 0.00 -200,563.72 END BAL -200,563.72 229 00124 ACCUMULATED PROVISION TRANSMIS BEG YR BL -200,563.72 CM 200,563.72 0.00 0.00 0.00 0.00 200,563.72 YTD 200,563.72 0.00 0.00 0.00 0.00 200,563.72 END BAL 0.00 TOTAL 229 00000 BEG YR BL -200,563.72 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -200,563.72 230 00600 ARO LIABILITY STEAM PRODUCTION BEG YR BL -10,545,393.05 CM -44,294.15 0.00 0.00 0.00 0.00 -44,294.15 YTD -44,294.15 0.00 0.00 0.00 0.00 -44,294.15 END BAL -10,589,687.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 64 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 230 00650 ARO LIABILITY OTHER PRODUCTION BEG YR BL -848,127.11 CM -4,675.11 0.00 0.00 0.00 0.00 -4,675.11 YTD -4,675.11 0.00 0.00 0.00 0.00 -4,675.11 END BAL -852,802.22 230 00660 ARO LIABILITY TRANSMISSION BEG YR BL -58,097.07 CM -264.63 0.00 0.00 0.00 0.00 -264.63 YTD -264.63 0.00 0.00 0.00 0.00 -264.63 END BAL -58,361.70 230 00670 ARO LIABILITY DISTRIBUTION BEG YR BL -239,853.83 CM -1,085.49 0.00 0.00 0.00 0.00 -1,085.49 YTD -1,085.49 0.00 0.00 0.00 0.00 -1,085.49 END BAL -240,939.32 230 00680 ARO LIABILITY GENERAL PLANT BEG YR BL -916,297.42 CM -4,155.55 0.00 0.00 0.00 0.00 -4,155.55 YTD -4,155.55 0.00 0.00 0.00 0.00 -4,155.55 END BAL -920,452.97 TOTAL 230 00000 BEG YR BL -12,607,768.48 CM -54,474.93 0.00 0.00 0.00 0.00 -54,474.93 YTD -54,474.93 0.00 0.00 0.00 0.00 -54,474.93 END BAL -12,662,243.41 231 00128 NP-DOM FEDERAL-NSA P CITY 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-DOM FEDERAL-NSA P CITY 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 65 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -1,443,015.00 232 00030 AP-CORAL BACONTON PPA BEG YR BL 0.00 CM -390,267.33 0.00 0.00 0.00 0.00 -390,267.33 YTD -390,267.33 0.00 0.00 0.00 0.00 -390,267.33 END BAL -390,267.33 232 00037 RECEIVED BUT NOT INVOICED-MAN BEG YR BL 0.00 CM -15,170,795.13 0.00 0.00 0.00 0.00 -15170795.13 YTD -15,170,795.13 0.00 0.00 0.00 0.00 -15170795.13 END BAL -15,170,795.13 232 00100 AP-PYRL BEG YR BL 0.00 CM -0.10 0.00 0.00 0.00 0.00 -0.10 YTD -0.10 0.00 0.00 0.00 0.00 -0.10 END BAL -0.10 232 00175 AP-NONCONTRIB LIFE INS BEG YR BL 0.00 CM -90.16 0.00 0.00 0.00 0.00 -90.16 YTD -90.16 0.00 0.00 0.00 0.00 -90.16 END BAL -90.16 232 00222 AP-DIR PAY-USE TAX-DIESL-ST-FL BEG YR BL 0.00 CM -806.73 0.00 0.00 0.00 0.00 -806.73 YTD -806.73 0.00 0.00 0.00 0.00 -806.73 END BAL -806.73 232 00223 AP-DIR PAY-USE TAX-ELEC-ST-FL BEG YR BL 0.00 CM -12,680.98 0.00 0.00 0.00 0.00 -12,680.98 YTD -12,680.98 0.00 0.00 0.00 0.00 -12,680.98 END BAL -12,680.98 232 00230 AP-DIR PAY-USE TAX-PRT-MUNI-FL BEG YR BL 0.00 CM -789.47 0.00 0.00 0.00 0.00 -789.47 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 -5,637,150.19 0.00 0.00 0.00 0.00 -5637150.19 YTD -5,637,150.19 0.00 0.00 0.00 0.00 -5637150.19 END BAL -5,637,150.19 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 66 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00400 AP-VOUCHERS PAYABLE BEG YR BL -21,107,999.01 CM 11,870,080.65 0.00 0.00 0.00 12346013.95 -475,933.30 YTD 11,870,080.65 0.00 0.00 0.00 12346013.95 -475,933.30 END BAL -9,237,918.36 232 00401 A/P-T A-CONST BEG YR BL -6,113,724.24 CM 6,113,724.24 0.00 0.00 0.00 0.00 6,113,724.24 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 -993.09 0.00 0.00 0.00 0.00 -993.09 YTD -993.09 0.00 0.00 0.00 0.00 -993.09 END BAL -993.09 232 00409 AP-PYRL DED-LTD INS BEG YR BL 0.00 CM 76.12 0.00 0.00 0.00 0.00 76.12 YTD 76.12 0.00 0.00 0.00 0.00 76.12 END BAL 76.12 232 00412 AP-PYRL DED-AD&D INS BEG YR BL 0.00 CM 10.60 0.00 0.00 0.00 0.00 10.60 YTD 10.60 0.00 0.00 0.00 0.00 10.60 END BAL 10.60 232 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 -793.13 0.00 0.00 0.00 0.00 -793.13 END BAL -793.13 232 00431 AP-PYRL DED-DEP LIFE INS-CH BEG YR BL 0.00 CM -0.20 0.00 0.00 0.00 0.00 -0.20 YTD -0.20 0.00 0.00 0.00 0.00 -0.20 END BAL -0.20 232 00432 AP-PYRL DED-DEP LIFE INS-SP BEG YR BL 0.00 CM -23.26 0.00 0.00 0.00 0.00 -23.26 YTD -23.26 0.00 0.00 0.00 0.00 -23.26 END BAL -23.26 232 00440 AP-PYRL DED-DENTAL INS BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 67 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 52.20 0.00 0.00 0.00 0.00 52.20 YTD 52.20 0.00 0.00 0.00 0.00 52.20 END BAL 52.20 232 00445 AP-PYRL DED-VACATION PURCHASE BEG YR BL 0.00 CM -3,161.96 0.00 0.00 0.00 0.00 -3,161.96 YTD -3,161.96 0.00 0.00 0.00 0.00 -3,161.96 END BAL -3,161.96 232 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 793.13 0.00 0.00 0.00 0.00 793.13 END BAL 793.13 232 00460 SCR PROJECT - SET UPS BEG YR BL -12,173,897.62 CM 12,173,897.62 0.00 0.00 0.00 0.00 12173897.62 YTD 12,173,897.62 0.00 0.00 0.00 0.00 12173897.62 END BAL 0.00 232 00462 A/P-T A-OTHER BEG YR BL -13,210,968.51 CM 13,210,968.51 0.00 0.00 0.00 0.00 13210968.51 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 -19,849.54 0.00 0.00 0.00 0.00 -19,849.54 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 3,396,621.78 0.00 0.00 0.00 0.00 3,396,621.78 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 5,647,196.57 0.00 0.00 0.00 0.00 5,647,196.57 YTD 5,647,196.57 0.00 0.00 0.00 0.00 5,647,196.57 END BAL -11,156,427.16 232 00520 AP-SCR PROJECT-SET UPS BEG YR BL 0.00 CM -16,220,243.52 0.00 0.00 0.00 0.00 -16220243.52 YTD -16,220,243.52 0.00 0.00 0.00 0.00 -16220243.52 END BAL -16,220,243.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 68 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 232 00700 AP-UNCLAIMED CHK-CUST REFUND BEG YR BL 0.00 CM -146,128.06 0.00 0.00 0.00 0.00 -146,128.06 YTD -146,128.06 0.00 0.00 0.00 0.00 -146,128.06 END BAL -146,128.06 232 00711 AP-UNCLAIMED CHK-DIVIDEND BEG YR BL 22,263.83 CM 810.36 0.00 0.00 0.00 0.00 810.36 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 -6,621.23 0.00 0.00 0.00 0.00 -6,621.23 YTD -6,621.23 0.00 0.00 0.00 0.00 -6,621.23 END BAL -6,621.23 232 00800 UNCLAIMED PROP BEG YR BL -137,889.69 CM 137,889.69 0.00 0.00 0.00 0.00 137,889.69 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 6,621.23 0.00 0.00 0.00 0.00 6,621.23 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 -18,542,729.20 0.00 0.00 0.00 0.00 -18542729.20 YTD -18,542,729.20 0.00 0.00 0.00 0.00 -18542729.20 END BAL -18,542,729.20 232 00911 AP-ACCR INVOICES-CNSTR BEG YR BL 0.00 CM 2,396,338.13 0.00 0.00 0.00 0.00 2,396,338.13 YTD 2,396,338.13 0.00 0.00 0.00 0.00 2,396,338.13 END BAL 2,396,338.13 232 00921 AP-TENASKA CENTRAL ALABAMA BEG YR BL -1,117,828.77 CM 863,134.65 0.00 0.00 0.00 0.00 863,134.65 YTD 863,134.65 0.00 0.00 0.00 0.00 863,134.65 END BAL -254,694.12 232 00924 AP-BAY CO UTL-PURCH POWER BEG YR BL -392,142.80 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 69 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -35,639.87 0.00 0.00 0.00 0.00 -35,639.87 YTD -35,639.87 0.00 0.00 0.00 0.00 -35,639.87 END BAL -427,782.67 232 00926 AP-UPS CONTRACTS BEG YR BL -1,862,211.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -1,862,211.00 232 00927 AP-ENRG SVC MKTG-CNTRCTR LIAB BEG YR BL -828,157.83 CM -98,836.92 0.00 0.00 0.00 -580,741.75 481,904.83 YTD -98,836.92 0.00 0.00 0.00 -580,741.75 481,904.83 END BAL -926,994.75 232 00942 AP CORAL BACONTON PPA BEG YR BL -244,677.84 CM 244,677.84 0.00 0.00 0.00 0.00 244,677.84 YTD 244,677.84 0.00 0.00 0.00 0.00 244,677.84 END BAL 0.00 232 00943 AP-MISSISSIPPI LIME BEG YR BL 0.00 CM -457,222.13 0.00 0.00 0.00 0.00 -457,222.13 YTD -457,222.13 0.00 0.00 0.00 0.00 -457,222.13 END BAL -457,222.13 TOTAL 232 00000 BEG YR BL -77,354,250.68 CM -681,928.88 0.00 0.00 0.00 11765272.20 -12447201.08 YTD -681,928.88 0.00 0.00 0.00 11765272.20 -12447201.08 END BAL -78,036,179.56 233 00020 NP ASSOC-SOCO FNDG CORP BEG YR BL -88,887,756.06 CM 32,595,547.17 0.00 0.00 0.00 0.00 32595547.17 YTD 32,595,547.17 0.00 0.00 0.00 0.00 32595547.17 END BAL -56,292,208.89 TOTAL 233 00000 BEG YR BL -88,887,756.06 CM 32,595,547.17 0.00 0.00 0.00 0.00 32595547.17 YTD 32,595,547.17 0.00 0.00 0.00 0.00 32595547.17 END BAL -56,292,208.89 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 70 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 234 00100 AP ASSOC-APC BEG YR BL -438,221.34 CM 29,627.33 0.00 0.00 0.00 0.00 29,627.33 YTD 29,627.33 0.00 0.00 0.00 0.00 29,627.33 END BAL -408,594.01 234 00300 AP ASSOC-GPC BEG YR BL -151,626.74 CM -25,897.26 0.00 0.00 0.00 0.00 -25,897.26 YTD -25,897.26 0.00 0.00 0.00 0.00 -25,897.26 END BAL -177,524.00 234 00301 AP ASSOC-CNSTR-GPC-SCHERER BEG YR BL 0.00 CM 760,868.39 0.00 0.00 0.00 0.00 760,868.39 YTD 760,868.39 0.00 0.00 0.00 0.00 760,868.39 END BAL 760,868.39 234 00302 GPC-SCHERER-FUEL BEG YR BL -554,022.83 CM 60,693.59 0.00 0.00 0.00 0.00 60,693.59 YTD 60,693.59 0.00 0.00 0.00 0.00 60,693.59 END BAL -493,329.24 234 00305 GPC - OAK BROOK INVENTORY BEG YR BL -353,178.30 CM 353,178.30 0.00 0.00 0.00 353,178.30 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 0.00 -18,369.80 YTD -18,369.80 0.00 0.00 0.00 0.00 -18,369.80 END BAL -18,369.80 234 00308 AP ASSOC-O&M-GPC-SCHERER BEG YR BL 0.00 CM 55,345.89 0.00 0.00 0.00 0.00 55,345.89 YTD 55,345.89 0.00 0.00 0.00 0.00 55,345.89 END BAL 55,345.89 234 00500 AP ASSOC-MPC BEG YR BL -17,296.56 CM -2,241,637.72 0.00 0.00 0.00 0.00 -2241637.72 YTD -2,241,637.72 0.00 0.00 0.00 0.00 -2241637.72 END BAL -2,258,934.28 234 00501 AP ASSOC-CNSTR-MPC-DANIEL BEG YR BL -364,461.77 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 71 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 45,475.62 0.00 0.00 0.00 45,670.14 -194.52 YTD 45,475.62 0.00 0.00 0.00 45,670.14 -194.52 END BAL -318,986.15 234 00505 MPC COAL PAYABL BEG YR BL -6,962,674.44 CM 6,962,674.44 0.00 0.00 0.00 6,677,357.90 285,316.54 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 91,501.53 0.00 0.00 0.00 91,501.53 0.00 YTD 91,501.53 0.00 0.00 0.00 91,501.53 0.00 END BAL -47,607.82 234 00507 AP ASSOC-COAL-MPC-DANIEL BEG YR BL 0.00 CM -6,205,729.61 0.00 0.00 0.00 0.00 -6205729.61 YTD -6,205,729.61 0.00 0.00 0.00 0.00 -6205729.61 END BAL -6,205,729.61 234 00508 AP ASSOC-O&M-MPC-DANIEL BEG YR BL -2,439,331.93 CM 168,516.36 0.00 0.00 0.00 2,250,800.47 -2082284.11 YTD 168,516.36 0.00 0.00 0.00 2,250,800.47 -2082284.11 END BAL -2,270,815.57 234 00509 AP ASSOC-COAL-MPC-DNL-IN TRNST BEG YR BL -1,085,473.40 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 -1,085,473.40 234 00610 SOUTHERN POWER COMPANY BEG YR BL -218,084.46 CM 218,084.46 0.00 0.00 0.00 0.00 218,084.46 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 16,845,161.22 0.00 0.00 0.00 7,599,268.90 9,245,892.32 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 16,590.59 0.00 0.00 0.00 0.00 16,590.59 YTD 16,590.59 0.00 0.00 0.00 0.00 16,590.59 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 72 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 234 00704 SCS - GAS CONTRACTS BEG YR BL -16,833,362.06 CM 16,833,362.06 0.00 0.00 0.00 355,548.20 16477813.86 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 679,353.35 0.00 0.00 0.00 0.00 679,353.35 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 -15,159,764.67 0.00 0.00 0.00 0.00 -15159764.67 YTD -15,159,764.67 0.00 0.00 0.00 0.00 -15159764.67 END BAL -15,159,764.67 234 00741 SMD/SCES-MISC FINANCE TRANSACT BEG YR BL -48,215.00 CM 48,215.00 0.00 0.00 0.00 48,215.00 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 -10,467,284.64 0.00 0.00 0.00 0.00 -10467284.64 YTD -10,467,284.64 0.00 0.00 0.00 0.00 -10467284.64 END BAL -10,467,284.64 234 00804 AP ASSOC-SPC BEG YR BL 0.00 CM -348,739.99 0.00 0.00 0.00 0.00 -348,739.99 YTD -348,739.99 0.00 0.00 0.00 0.00 -348,739.99 END BAL -348,739.99 234 00900 AP ASSOC-SNC BEG YR BL 0.00 CM -728,845.11 0.00 0.00 0.00 0.00 -728,845.11 YTD -728,845.11 0.00 0.00 0.00 0.00 -728,845.11 END BAL -728,845.11 234 00901 SOUTHERN LINC BEG YR BL -11,698.65 CM 11,698.65 0.00 0.00 0.00 0.00 11,698.65 YTD 11,698.65 0.00 0.00 0.00 0.00 11,698.65 END BAL 0.00 234 01042 AP ASSOC-SCES OUT ALERT BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 73 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -17.50 0.00 0.00 0.00 0.00 -17.50 YTD -17.50 0.00 0.00 0.00 0.00 -17.50 END BAL -17.50 TOTAL 234 00000 BEG YR BL -47,157,861.99 CM 7,984,060.48 0.00 0.00 0.00 17421540.44 -9437479.96 YTD 7,984,060.48 0.00 0.00 0.00 17421540.44 -9437479.96 END BAL -39,173,801.51 235 00100 CUSTOMER DEPOSITS BEG YR BL -32,360,644.17 CM -641,655.84 0.00 0.00 0.00 0.00 -641,655.84 YTD -641,655.84 0.00 0.00 0.00 0.00 -641,655.84 END BAL -33,002,300.01 TOTAL 235 00000 BEG YR BL -32,360,644.17 CM -641,655.84 0.00 0.00 0.00 0.00 -641,655.84 YTD -641,655.84 0.00 0.00 0.00 0.00 -641,655.84 END BAL -33,002,300.01 236 00001 FLA INC TAX BEG YR BL 26,156.00 CM -26,156.00 0.00 0.00 0.00 0.00 -26,156.00 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 2,796,162.15 0.00 0.00 0.00 0.00 2,796,162.15 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 -93,162.21 0.00 0.00 0.00 0.00 -93,162.21 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 -721,853.91 0.00 0.00 0.00 0.00 -721,853.91 YTD -721,853.91 0.00 0.00 0.00 0.00 -721,853.91 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 74 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00020 REAL&PER P T-FI BEG YR BL 16,307.92 CM -16,307.92 0.00 0.00 0.00 -951.71 -15,356.21 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 835,865.94 0.00 0.00 0.00 0.00 835,865.94 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 -5,115.21 0.00 0.00 0.00 0.00 -5,115.21 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 142,524.00 0.00 0.00 0.00 0.00 142,524.00 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 1,952.12 0.00 0.00 0.00 0.00 1,952.12 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 558,702.73 0.00 0.00 0.00 0.00 558,702.73 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 -84,870.95 0.00 0.00 0.00 0.00 -84,870.95 YTD -84,870.95 0.00 0.00 0.00 0.00 -84,870.95 END BAL -523,238.72 236 00112 TAX ACCR-GRS REC-ST-FL BEG YR BL -2,260,850.12 CM -664,035.80 0.00 0.00 0.00 0.00 -664,035.80 YTD -664,035.80 0.00 0.00 0.00 0.00 -664,035.80 END BAL -2,924,885.92 236 00211 MFT-PENSACOLA BEG YR BL -396,750.13 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 75 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -122,643.46 0.00 0.00 0.00 396,750.13 -519,393.59 YTD -122,643.46 0.00 0.00 0.00 396,750.13 -519,393.59 END BAL -519,393.59 236 00214 MFT-CENTURY BEG YR BL -6,855.23 CM 6,855.23 0.00 0.00 0.00 0.00 6,855.23 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 -16,586.28 0.00 0.00 0.00 0.00 -16,586.28 YTD -16,586.28 0.00 0.00 0.00 0.00 -16,586.28 END BAL -16,586.28 236 00216 MFT-GULF BREEZE BEG YR BL -24,419.99 CM -3,026.01 0.00 0.00 0.00 24,419.99 -27,446.00 YTD -3,026.01 0.00 0.00 0.00 24,419.99 -27,446.00 END BAL -27,446.00 236 00221 MFT-MILTON BEG YR BL -44,161.08 CM -22,320.33 0.00 0.00 0.00 44,161.08 -66,481.41 YTD -22,320.33 0.00 0.00 0.00 44,161.08 -66,481.41 END BAL -66,481.41 236 00231 MFT-CHIPLEY BEG YR BL -17,414.37 CM -9,927.39 0.00 0.00 0.00 17,414.37 -27,341.76 YTD -9,927.39 0.00 0.00 0.00 17,414.37 -27,341.76 END BAL -27,341.76 236 00232 MFT-VERNON BEG YR BL -2,700.71 CM -3,909.37 0.00 0.00 0.00 0.00 -3,909.37 YTD -3,909.37 0.00 0.00 0.00 0.00 -3,909.37 END BAL -6,610.08 236 00233 MFT-GRACEVILLE BEG YR BL -7,413.83 CM -1,190.31 0.00 0.00 0.00 7,413.83 -8,604.14 YTD -1,190.31 0.00 0.00 0.00 7,413.83 -8,604.14 END BAL -8,604.14 236 00234 MFT-CAMPBELLTON BEG YR BL -787.00 CM -823.66 0.00 0.00 0.00 0.00 -823.66 YTD -823.66 0.00 0.00 0.00 0.00 -823.66 END BAL -1,610.66 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 76 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00235 MFT-BONIFAY BEG YR BL -10,346.45 CM -2,311.94 0.00 0.00 0.00 10,346.45 -12,658.39 YTD -2,311.94 0.00 0.00 0.00 10,346.45 -12,658.39 END BAL -12,658.39 236 00236 MFT-CARYVILLE BEG YR BL -2,757.54 CM -798.66 0.00 0.00 0.00 0.00 -798.66 YTD -798.66 0.00 0.00 0.00 0.00 -798.66 END BAL -3,556.20 236 00241 MFT-PANAMA CITY BEG YR BL -149,705.83 CM -35,486.19 0.00 0.00 0.00 149,705.83 -185,192.02 YTD -35,486.19 0.00 0.00 0.00 149,705.83 -185,192.02 END BAL -185,192.02 236 00242 MFT-SPRINGFIELD BEG YR BL -34,215.39 CM -14,851.06 0.00 0.00 0.00 34,215.39 -49,066.45 YTD -14,851.06 0.00 0.00 0.00 34,215.39 -49,066.45 END BAL -49,066.45 236 00244 MFT-LYNN HAVEN BEG YR BL -86,245.05 CM -37,203.11 0.00 0.00 0.00 86,245.05 -123,448.16 YTD -37,203.11 0.00 0.00 0.00 86,245.05 -123,448.16 END BAL -123,448.16 236 00245 MFT-PANAMA BCH BEG YR BL -141,245.78 CM -57,679.20 0.00 0.00 0.00 141,245.78 -198,924.98 YTD -57,679.20 0.00 0.00 0.00 141,245.78 -198,924.98 END BAL -198,924.98 236 00246 MFT-PARKER BEG YR BL -15,822.40 CM -22,267.21 0.00 0.00 0.00 15,822.40 -38,089.61 YTD -22,267.21 0.00 0.00 0.00 15,822.40 -38,089.61 END BAL -38,089.61 236 00247 MFT-CALLAWAY BEG YR BL -48,328.42 CM -25,785.27 0.00 0.00 0.00 48,328.42 -74,113.69 YTD -25,785.27 0.00 0.00 0.00 48,328.42 -74,113.69 END BAL -74,113.69 236 00251 MFT-DEFUNIAK SP BEG YR BL -18,304.65 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 77 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,937.92 0.00 0.00 0.00 18,304.65 -23,242.57 YTD -4,937.92 0.00 0.00 0.00 18,304.65 -23,242.57 END BAL -23,242.57 236 00252 MFT-PAXTON BEG YR BL -1,462.46 CM -684.80 0.00 0.00 0.00 1,462.46 -2,147.26 YTD -684.80 0.00 0.00 0.00 1,462.46 -2,147.26 END BAL -2,147.26 236 00253 MFT-PONCE DE LE BEG YR BL -6,753.22 CM -4,329.93 0.00 0.00 0.00 0.00 -4,329.93 YTD -4,329.93 0.00 0.00 0.00 0.00 -4,329.93 END BAL -11,083.15 236 00261 MFT-CRESTVIEW BEG YR BL -79,467.97 CM -21,381.08 0.00 0.00 0.00 79,467.97 -100,849.05 YTD -21,381.08 0.00 0.00 0.00 79,467.97 -100,849.05 END BAL -100,849.05 236 00262 MFT-LAUREL HILL BEG YR BL -1,273.71 CM -559.52 0.00 0.00 0.00 1,273.71 -1,833.23 YTD -559.52 0.00 0.00 0.00 1,273.71 -1,833.23 END BAL -1,833.23 236 00271 MFT-NICEVILLE BEG YR BL -70,070.66 CM -20,122.14 0.00 0.00 0.00 70,070.66 -90,192.80 YTD -20,122.14 0.00 0.00 0.00 70,070.66 -90,192.80 END BAL -90,192.80 236 00272 MFT-VALPARAISO BEG YR BL -17,541.29 CM -4,770.47 0.00 0.00 0.00 17,541.29 -22,311.76 YTD -4,770.47 0.00 0.00 0.00 17,541.29 -22,311.76 END BAL -22,311.76 236 00273 MFT-SHALIMAR BEG YR BL -2,202.34 CM -702.80 0.00 0.00 0.00 2,202.34 -2,905.14 YTD -702.80 0.00 0.00 0.00 2,202.34 -2,905.14 END BAL -2,905.14 236 00274 MFT-FORT WALTON BEG YR BL -125,350.53 CM -46,510.09 0.00 0.00 0.00 125,350.53 -171,860.62 YTD -46,510.09 0.00 0.00 0.00 125,350.53 -171,860.62 END BAL -171,860.62 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 78 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 00275 MFT-CINCO BAYOU BEG YR BL -3,761.85 CM -1,462.55 0.00 0.00 0.00 3,761.85 -5,224.40 YTD -1,462.55 0.00 0.00 0.00 3,761.85 -5,224.40 END BAL -5,224.40 236 00276 MFT-MARY ESTHER BEG YR BL -15,274.34 CM -1,651.36 0.00 0.00 0.00 15,274.34 -16,925.70 YTD -1,651.36 0.00 0.00 0.00 15,274.34 -16,925.70 END BAL -16,925.70 236 00277 MFT-CITY OF DESTIN BEG YR BL -95,480.04 CM -44,049.57 0.00 0.00 0.00 95,480.04 -139,529.61 YTD -44,049.57 0.00 0.00 0.00 95,480.04 -139,529.61 END BAL -139,529.61 236 00481 FIN 48 INC TAX ACCR-FED-CUR BEG YR BL -64,858.10 CM 64,858.10 0.00 0.00 0.00 0.00 64,858.10 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 2,216.00 0.00 0.00 0.00 0.00 2,216.00 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 -64,858.10 0.00 0.00 0.00 0.00 -64,858.10 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 -2,216.00 0.00 0.00 0.00 0.00 -2,216.00 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 -1,648,873.00 0.00 0.00 0.00 0.00 -1648873.00 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 79 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -5,121,763.80 0.00 0.00 0.00 0.00 -5121763.80 YTD -5,121,763.80 0.00 0.00 0.00 0.00 -5121763.80 END BAL 0.00 236 00510 FEDERAL OLD AGE BEG YR BL -393,426.72 CM 393,426.72 0.00 0.00 0.00 0.00 393,426.72 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 6,182.45 0.00 0.00 0.00 0.00 6,182.45 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 -180,210.06 0.00 0.00 0.00 805,077.16 -985,287.22 YTD -180,210.06 0.00 0.00 0.00 805,077.16 -985,287.22 END BAL -985,287.22 236 00621 MFT-SANTA ROSA COUNTY BEG YR BL -439,978.00 CM -33,356.99 0.00 0.00 0.00 439,978.00 -473,334.99 YTD -33,356.99 0.00 0.00 0.00 439,978.00 -473,334.99 END BAL -473,334.99 236 00631 MFT-JACKSON COUNTY BEG YR BL -9,599.88 CM -298.23 0.00 0.00 0.00 9,599.88 -9,898.11 YTD -298.23 0.00 0.00 0.00 9,599.88 -9,898.11 END BAL -9,898.11 236 08109 INC TAX ACCR-FED-09 BEG YR BL 0.00 CM 5,121,763.80 0.00 0.00 0.00 0.00 5,121,763.80 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-2010 BEG YR BL 0.00 CM -5,016,144.28 0.00 0.00 0.00 0.00 -5016144.28 YTD -5,016,144.28 0.00 0.00 0.00 0.00 -5016144.28 END BAL -5,016,144.28 236 08150 INC TAX ACCR-FED BEG YR BL 0.00 CM 1,648,873.00 0.00 0.00 0.00 0.00 1,648,873.00 YTD 1,648,873.00 0.00 0.00 0.00 0.00 1,648,873.00 END BAL 1,648,873.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 80 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 236 08708 TAX ACCR-ADVAL RL CAR-ST BEG YR BL 0.00 CM -592,193.73 0.00 0.00 0.00 0.00 -592,193.73 YTD -592,193.73 0.00 0.00 0.00 0.00 -592,193.73 END BAL -592,193.73 236 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 -2,417.00 0.00 0.00 0.00 0.00 -2,417.00 END BAL -2,417.00 236 08740 TAX ACCR-ADVAL-ST-FL BEG YR BL 0.00 CM -1,313,394.79 0.00 0.00 0.00 0.00 -1313394.79 YTD -1,313,394.79 0.00 0.00 0.00 0.00 -1313394.79 END BAL -1,313,394.79 236 08750 TAX ACCR-ADVAL-ST-MS BEG YR BL 0.00 CM -376,217.79 0.00 0.00 0.00 0.00 -376,217.79 YTD -376,217.79 0.00 0.00 0.00 0.00 -376,217.79 END BAL -376,217.79 236 08760 TAX ACCR-ADVAL-ST-GA BEG YR BL 0.00 CM -945,865.94 0.00 0.00 0.00 0.00 -945,865.94 YTD -945,865.94 0.00 0.00 0.00 0.00 -945,865.94 END BAL -945,865.94 236 08850 TAX ACCR-FRANCH-ST-MS BEG YR BL 0.00 CM -156,084.00 0.00 0.00 0.00 0.00 -156,084.00 YTD -156,084.00 0.00 0.00 0.00 0.00 -156,084.00 END BAL -156,084.00 236 08911 TAX ACCR-FED CONT(FICA) BEG YR BL 0.00 CM -533,601.79 0.00 0.00 0.00 0.00 -533,601.79 YTD -533,601.79 0.00 0.00 0.00 0.00 -533,601.79 END BAL -533,601.79 236 08920 TAX ACCR-FUTA BEG YR BL 0.00 CM -21,788.36 0.00 0.00 0.00 0.00 -21,788.36 YTD -21,788.36 0.00 0.00 0.00 0.00 -21,788.36 END BAL -21,788.36 236 08940 TAX ACCR-UNEMP COMP-ST-FL BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 81 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -4,358.32 0.00 0.00 0.00 0.00 -4,358.32 YTD -4,358.32 0.00 0.00 0.00 0.00 -4,358.32 END BAL -4,358.32 236 41409 INC TAX ACCR-ST-FL-09 BEG YR BL 0.00 CM -2,796,162.15 0.00 0.00 0.00 0.00 -2796162.15 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 -698,653.89 0.00 0.00 0.00 0.00 -698,653.89 YTD -698,653.89 0.00 0.00 0.00 0.00 -698,653.89 END BAL -698,653.89 236 41450 INC TAX ACCR-ST-FL BEG YR BL 0.00 CM 26,156.00 0.00 0.00 0.00 0.00 26,156.00 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 -21,603.19 0.00 0.00 0.00 0.00 -21,603.19 YTD -21,603.19 0.00 0.00 0.00 0.00 -21,603.19 END BAL -21,603.19 236 41550 INC TAX ACCR-ST-MS BEG YR BL 0.00 CM 93,162.21 0.00 0.00 0.00 0.00 93,162.21 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 83,333.00 0.00 0.00 0.00 0.00 83,333.00 YTD 83,333.00 0.00 0.00 0.00 0.00 83,333.00 END BAL 83,333.00 236 41650 INC TAX ACCR-ST-GA BEG YR BL 0.00 CM 721,853.91 0.00 0.00 0.00 0.00 721,853.91 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 -9,165,647.73 0.00 0.00 0.00 2,659,961.89 -11825609.62 YTD -9,165,647.73 0.00 0.00 0.00 2,659,961.89 -11825609.62 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 82 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS END BAL -13,286,254.20 237 00200 INT ACCR-CUST DEP BEG YR BL -941,587.35 CM -142,325.86 0.00 0.00 0.00 0.00 -142,325.86 YTD -142,325.86 0.00 0.00 0.00 0.00 -142,325.86 END BAL -1,083,913.21 237 00400 INT ACCR OTHER BEG YR BL -12,243.94 CM 12,243.94 0.00 0.00 0.00 0.00 12,243.94 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 867,187.50 0.00 0.00 0.00 0.00 867,187.50 YTD 867,187.50 0.00 0.00 0.00 0.00 867,187.50 END BAL -173,437.50 237 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 -94,791.67 0.00 0.00 0.00 0.00 -94,791.67 END BAL -376,006.98 237 00459 INT ACCR-PCB-VAR%-$65M-2039 BEG YR BL -11,969.10 CM 2,544.35 0.00 0.00 0.00 0.00 2,544.35 YTD 2,544.35 0.00 0.00 0.00 0.00 2,544.35 END BAL -9,424.75 237 00481 FIN 48 INT ACCR-FED-CURR BEG YR BL -9,467.00 CM 9,467.00 0.00 0.00 0.00 0.00 9,467.00 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 467.00 0.00 0.00 0.00 0.00 467.00 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 -9,467.00 0.00 0.00 0.00 0.00 -9,467.00 YTD -9,467.00 0.00 0.00 0.00 0.00 -9,467.00 END BAL -66,461.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 83 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 237 00484 FIN 48 INT ACCR-ST-LT BEG YR BL -22,660.00 CM -467.00 0.00 0.00 0.00 0.00 -467.00 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 160.42 0.00 0.00 0.00 0.00 160.42 YTD 160.42 0.00 0.00 0.00 0.00 160.42 END BAL -587.87 237 00721 $60MM 10 YR SR NOTE 4.35% SERIES G DUE 7/15/13 NC BEG YR BL -1,203,500.00 CM 1,087,500.00 0.00 0.00 0.00 0.00 1,087,500.00 YTD 1,087,500.00 0.00 0.00 0.00 0.00 1,087,500.00 END BAL -116,000.00 237 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 BEG YR BL -665,000.00 CM 525,000.00 0.00 0.00 0.00 0.00 525,000.00 YTD 525,000.00 0.00 0.00 0.00 0.00 525,000.00 END BAL -140,000.00 237 00723 40MM 30YR SR INSURED NOTE 5.75% SERIES I DUE 9/15/ BEG YR BL -102,222.22 CM -191,666.67 0.00 0.00 0.00 0.00 -191,666.67 YTD -191,666.67 0.00 0.00 0.00 0.00 -191,666.67 END BAL -293,888.89 237 00746 COUNTY AUCTION RATE PCB- $42,000,000 - MONROE COUN BEG YR BL -735,000.02 CM -183,750.00 0.00 0.00 0.00 0.00 -183,750.00 YTD -183,750.00 0.00 0.00 0.00 0.00 -183,750.00 END BAL -918,750.02 237 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 -52,000.00 0.00 0.00 0.00 0.00 -52,000.00 END BAL -260,000.00 237 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 BEG YR BL -877,496.67 CM 583,279.67 0.00 0.00 0.00 0.00 583,279.67 YTD 583,279.67 0.00 0.00 0.00 0.00 583,279.67 END BAL -294,217.00 237 00751 COUNTY AUCTION RATE PCB - $32.550 ESCAMBIA COUNTY BEG YR BL -40,687.50 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 84 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -40,687.50 0.00 0.00 0.00 0.00 -40,687.50 YTD -40,687.50 0.00 0.00 0.00 0.00 -40,687.50 END BAL -81,375.00 237 00752 COUNTY AUCTION RATE PCB - $29.075 JACKSON COUNTY BEG YR BL -727,351.60 CM -145,375.00 0.00 0.00 0.00 0.00 -145,375.00 YTD -145,375.00 0.00 0.00 0.00 0.00 -145,375.00 END BAL -872,726.60 237 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 BEG YR BL -514,062.51 CM 342,708.34 0.00 0.00 0.00 0.00 342,708.34 YTD 342,708.34 0.00 0.00 0.00 0.00 342,708.34 END BAL -171,354.17 237 00754 $75MM 10 YR SERIES K 4.90% SENIOR NOTE DUE 2014 BEG YR BL -918,750.00 CM -306,250.00 0.00 0.00 0.00 0.00 -306,250.00 YTD -306,250.00 0.00 0.00 0.00 0.00 -306,250.00 END BAL -1,225,000.00 237 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 -282,500.00 0.00 0.00 0.00 0.00 -282,500.00 END BAL -1,412,500.00 237 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 -485,833.33 0.00 0.00 0.00 0.00 -485,833.33 END BAL -971,666.66 237 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 -417,916.67 0.00 0.00 0.00 0.00 -417,916.67 END BAL -626,875.00 237 00761 INT ACCR-VAR%/$110M/2011 BEG YR BL -64,707.59 CM -1,842.90 0.00 0.00 0.00 0.00 -1,842.90 YTD -1,842.90 0.00 0.00 0.00 0.00 -1,842.90 END BAL -66,550.49 237 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 -40,906.83 0.00 0.00 0.00 0.00 -40,906.83 END BAL -43,633.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 85 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 237 00912 INT PAYABLE-ENERGY SVCS NOTES BEG YR BL -39,327.16 CM -9,852.28 0.00 0.00 0.00 0.00 -9,852.28 YTD -9,852.28 0.00 0.00 0.00 0.00 -9,852.28 END BAL -49,179.44 237 09000 INTEREST ACCRUED BEG YR BL 0.00 CM -7,791.11 0.00 0.00 0.00 0.00 -7,791.11 YTD -7,791.11 0.00 0.00 0.00 0.00 -7,791.11 END BAL -7,791.11 TOTAL 237 00000 BEG YR BL -10,301,601.04 CM 1,017,134.40 0.00 0.00 0.00 0.00 1,017,134.40 YTD 1,017,134.40 0.00 0.00 0.00 0.00 1,017,134.40 END BAL -9,284,466.64 238 00100 DIV DEC-CMN STK BEG YR BL 0.00 CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 END BAL -26,075,000.00 238 00516 DIV DEC-PREF STK-6.0% BEG YR BL -825,000.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -825,000.00 238 00517 DIV DEC-6.5% PREFERRED BEG YR BL -725,625.00 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -725,625.00 TOTAL 238 00000 BEG YR BL -1,550,625.00 CM -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 YTD -26,075,000.00 0.00 0.00 0.00 0.00 -26075000.00 END BAL -27,625,625.00 241 00106 FL 6% TX-ELECTR BEG YR BL -27,628.22 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 86 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 27,628.22 0.00 0.00 0.00 0.00 27,628.22 YTD 27,628.22 0.00 0.00 0.00 0.00 27,628.22 END BAL 0.00 241 00107 DISC SURTAX-ELE BEG YR BL -104,229.49 CM 104,229.49 0.00 0.00 0.00 0.00 104,229.49 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 1,346,386.17 0.00 0.00 0.00 0.00 1,346,386.17 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 INVESTMENT RECOVERY BEG YR BL -1.71 CM -0.90 0.00 0.00 0.00 0.00 -0.90 YTD -0.90 0.00 0.00 0.00 0.00 -0.90 END BAL -2.61 241 00117 DISCRET. SURTAX BEG YR BL -0.37 CM 0.37 0.00 0.00 0.00 0.00 0.37 YTD 0.37 0.00 0.00 0.00 0.00 0.37 END BAL 0.00 241 00119 FLORIDA 6% SALES TAX - REAL PROPERTY RENTAL BEG YR BL -203.46 CM 119.05 0.00 0.00 0.00 0.00 119.05 YTD 119.05 0.00 0.00 0.00 0.00 119.05 END BAL -84.41 241 00120 LOCAL OPTION TAX - REAL PROPERTY RENTAL-ESCA BEG YR BL -48.26 CM 28.76 0.00 0.00 0.00 0.00 28.76 YTD 28.76 0.00 0.00 0.00 0.00 28.76 END BAL -19.50 241 00203 TAX CLCT PAY-USE-ST-FL BEG YR BL -365,607.20 CM -266,261.29 0.00 0.00 0.00 -268,466.28 2,204.99 YTD -266,261.29 0.00 0.00 0.00 -268,466.28 2,204.99 END BAL -631,868.49 241 00206 TAX CLCT PAY-SLS-ELEC-ST-FL BEG YR BL 0.00 CM -55,195.05 0.00 0.00 0.00 0.00 -55,195.05 YTD -55,195.05 0.00 0.00 0.00 0.00 -55,195.05 END BAL -55,195.05 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 87 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00207 TAX CLCT PAY-LOCAL OPT-ELEC BEG YR BL 0.00 CM -232,008.88 0.00 0.00 0.00 0.00 -232,008.88 YTD -232,008.88 0.00 0.00 0.00 0.00 -232,008.88 END BAL -232,008.88 241 00208 TAX CLC PAY-SLS-NNRSELEC-ST-FL BEG YR BL 0.00 CM -3,036,832.81 0.00 0.00 0.00 0.00 -3036832.81 YTD -3,036,832.81 0.00 0.00 0.00 0.00 -3036832.81 END BAL -3,036,832.81 241 00214 7% FL USE TAX BEG YR BL -5,447.23 CM 5,447.23 0.00 0.00 0.00 0.00 5,447.23 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 366.94 0.00 0.00 0.00 0.00 366.94 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 116.06 0.00 0.00 0.00 0.00 116.06 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 -0.46 0.00 0.00 0.00 0.00 -0.46 YTD -0.46 0.00 0.00 0.00 0.00 -0.46 END BAL -0.46 241 00250 TAX CLCT PAY-S&U-ST-FL-CONTRA BEG YR BL 0.00 CM 1,933,227.98 0.00 0.00 0.00 0.00 1,933,227.98 YTD 1,933,227.98 0.00 0.00 0.00 0.00 1,933,227.98 END BAL 1,933,227.98 241 00251 TAX CLC PAY-EST S&U-ST-FL-CONT BEG YR BL 1,050,654.46 CM 161,612.03 0.00 0.00 0.00 0.00 161,612.03 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-LCL OPT-BAY CNTY BEG YR BL -20,706.26 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 88 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -21,851.88 0.00 0.00 0.00 -23,197.82 1,345.94 YTD -21,851.88 0.00 0.00 0.00 -23,197.82 1,345.94 END BAL -42,558.14 241 00711 TAX CLCT PAY-UTIL-MUNI-PENS BEG YR BL -300,201.99 CM -139,190.12 0.00 0.00 0.00 300,201.99 -439,392.11 YTD -139,190.12 0.00 0.00 0.00 300,201.99 -439,392.11 END BAL -439,392.11 241 00716 TAX CLCT PAY-US-GULF BREEZE BEG YR BL -13,529.31 CM -6,995.83 0.00 0.00 0.00 13,529.31 -20,525.14 YTD -6,995.83 0.00 0.00 0.00 13,529.31 -20,525.14 END BAL -20,525.14 241 00721 TAX CLCT PAY-UTIL-MUNI-MILTON BEG YR BL -33,471.10 CM -23,504.39 0.00 0.00 0.00 33,471.10 -56,975.49 YTD -23,504.39 0.00 0.00 0.00 33,471.10 -56,975.49 END BAL -56,975.49 241 00731 TAX CLCT PAY-UTIL-MUNI-CHIPLEY BEG YR BL -12,906.88 CM -11,069.53 0.00 0.00 0.00 12,906.88 -23,976.41 YTD -11,069.53 0.00 0.00 0.00 12,906.88 -23,976.41 END BAL -23,976.41 241 00732 TAX CLCT PAY-UTIL-MUNI-VERNON BEG YR BL -2,607.32 CM -1,755.76 0.00 0.00 0.00 2,607.32 -4,363.08 YTD -1,755.76 0.00 0.00 0.00 2,607.32 -4,363.08 END BAL -4,363.08 241 00733 TAX CLCT-EMPL-OCTX-MUN-GRCVLL BEG YR BL -10,997.85 CM -2,660.68 0.00 0.00 0.00 10,997.85 -13,658.53 YTD -2,660.68 0.00 0.00 0.00 10,997.85 -13,658.53 END BAL -13,658.53 241 00735 TAX CLCT PAY-UTIL-MUNI-BONIFAY BEG YR BL -13,749.76 CM -4,291.06 0.00 0.00 0.00 13,749.76 -18,040.82 YTD -4,291.06 0.00 0.00 0.00 13,749.76 -18,040.82 END BAL -18,040.82 241 00736 TAX CLCT PAY-UTIL-MUNI-CARYVL BEG YR BL -252.21 CM -918.60 0.00 0.00 0.00 252.21 -1,170.81 YTD -918.60 0.00 0.00 0.00 252.21 -1,170.81 END BAL -1,170.81 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 89 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00741 TAX CLCT PAY-UTIL-MUNI-PC BEG YR BL -203,312.95 CM -97,512.76 0.00 0.00 0.00 203,312.95 -300,825.71 YTD -97,512.76 0.00 0.00 0.00 203,312.95 -300,825.71 END BAL -300,825.71 241 00742 TAX CLCT PAY-UTIL-MUNI-SPRGFLD BEG YR BL -29,876.71 CM -21,460.23 0.00 0.00 0.00 29,876.71 -51,336.94 YTD -21,460.23 0.00 0.00 0.00 29,876.71 -51,336.94 END BAL -51,336.94 241 00743 TAX CLCT-EMPL-OCTX-MUN-CDRGRV BEG YR BL 574.61 CM -52.92 0.00 0.00 0.00 0.00 -52.92 YTD -52.92 0.00 0.00 0.00 0.00 -52.92 END BAL 521.69 241 00744 TAX CLCT-EMPL-OCTX-MUN-LNNHVN BEG YR BL -68,228.75 CM -41,881.63 0.00 0.00 0.00 68,228.75 -110,110.38 YTD -41,881.63 0.00 0.00 0.00 68,228.75 -110,110.38 END BAL -110,110.38 241 00745 TAX CLCT PAY-UTIL-MUNI-PCB BEG YR BL -133,275.24 CM -65,403.66 0.00 0.00 0.00 133,275.24 -198,678.90 YTD -65,403.66 0.00 0.00 0.00 133,275.24 -198,678.90 END BAL -198,678.90 241 00746 TAX CLCT PAY-UTIL-MUNI-PARKER BEG YR BL -15,724.32 CM -22,403.95 0.00 0.00 0.00 15,724.32 -38,128.27 YTD -22,403.95 0.00 0.00 0.00 15,724.32 -38,128.27 END BAL -38,128.27 241 00747 TAX CLCT-EMPL-OCTX-MUN-CLLWAY BEG YR BL -48,197.15 CM -31,246.43 0.00 0.00 0.00 48,197.15 -79,443.58 YTD -31,246.43 0.00 0.00 0.00 48,197.15 -79,443.58 END BAL -79,443.58 241 00751 TAX CLCT-EMPL-OCTX-MUN-DFNKSP BEG YR BL -27,163.71 CM -11,851.95 0.00 0.00 0.00 27,163.71 -39,015.66 YTD -11,851.95 0.00 0.00 0.00 27,163.71 -39,015.66 END BAL -39,015.66 241 00752 TAX CLCT PAY-UTIL-MUNI-PAXTON BEG YR BL -737.12 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 90 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -313.71 0.00 0.00 0.00 737.12 -1,050.83 YTD -313.71 0.00 0.00 0.00 737.12 -1,050.83 END BAL -1,050.83 241 00753 TAX CLCT-EMPL-OCTX-MUN-PONCE BEG YR BL -2,437.60 CM -940.32 0.00 0.00 0.00 2,437.60 -3,377.92 YTD -940.32 0.00 0.00 0.00 2,437.60 -3,377.92 END BAL -3,377.92 241 00761 TAX CLCT-EMPL-OCTX-MUN-CRSTVW BEG YR BL -101,606.39 CM -39,362.28 0.00 0.00 0.00 101,606.39 -140,968.67 YTD -39,362.28 0.00 0.00 0.00 101,606.39 -140,968.67 END BAL -140,968.67 241 00762 TAX CLCT PAY-UTIL-MUNI-LRL HIL BEG YR BL -1,117.82 CM -658.46 0.00 0.00 0.00 1,117.82 -1,776.28 YTD -658.46 0.00 0.00 0.00 1,117.82 -1,776.28 END BAL -1,776.28 241 00771 TAX CLCT-EMPL-OCTX-MUN-NICVLL BEG YR BL -56,552.91 CM -26,643.22 0.00 0.00 0.00 56,552.91 -83,196.13 YTD -26,643.22 0.00 0.00 0.00 56,552.91 -83,196.13 END BAL -83,196.13 241 00772 TAX CLCT PAY-UTIL-MUNI-VALP BEG YR BL -13,242.14 CM -1,830.64 0.00 0.00 0.00 13,242.14 -15,072.78 YTD -1,830.64 0.00 0.00 0.00 13,242.14 -15,072.78 END BAL -15,072.78 241 00773 TAX CLCT-EMPL-OCTX-MUN-SHLMAR BEG YR BL -2,896.46 CM -1,447.88 0.00 0.00 0.00 2,896.46 -4,344.34 YTD -1,447.88 0.00 0.00 0.00 2,896.46 -4,344.34 END BAL -4,344.34 241 00774 TAX CLCT-EMPL-OCTX-MUN-FTWTBC BEG YR BL -112,964.60 CM -56,541.30 0.00 0.00 0.00 112,964.60 -169,505.90 YTD -56,541.30 0.00 0.00 0.00 112,964.60 -169,505.90 END BAL -169,505.90 241 00775 TAX CLCT-EMPL-OCTX-MUN-CNCBYU BEG YR BL -2,159.57 CM -765.32 0.00 0.00 0.00 2,159.57 -2,924.89 YTD -765.32 0.00 0.00 0.00 2,159.57 -2,924.89 END BAL -2,924.89 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 91 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 241 00776 TAX CLCT-EMPL-OCTX-MUN-MRYEST BEG YR BL -15,150.32 CM -1,264.38 0.00 0.00 0.00 15,150.32 -16,414.70 YTD -1,264.38 0.00 0.00 0.00 15,150.32 -16,414.70 END BAL -16,414.70 TOTAL 241 00000 BEG YR BL -2,041,872.48 CM -644,955.98 0.00 0.00 0.00 930,696.08 -1575652.06 YTD -644,955.98 0.00 0.00 0.00 930,696.08 -1575652.06 END BAL -2,686,828.46 242 00022 MC&AL-BANK OVERDRAFT BEG YR BL 0.00 CM -2,478,264.23 0.00 0.00 0.00 0.00 -2478264.23 YTD -2,478,264.23 0.00 0.00 0.00 0.00 -2478264.23 END BAL -2,478,264.23 242 00044 MC&AL-CASH MGMT BEG YR BL -595,367.27 CM 595,367.27 0.00 0.00 0.00 595,367.27 -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 -17,331.00 0.00 0.00 0.00 0.00 -17,331.00 YTD -17,331.00 0.00 0.00 0.00 0.00 -17,331.00 END BAL -17,331.00 242 00113 MC&AL-SOLAR SCHOOLS PROG BEG YR BL 0.00 CM -53,992.59 0.00 0.00 0.00 0.00 -53,992.59 YTD -53,992.59 0.00 0.00 0.00 0.00 -53,992.59 END BAL -53,992.59 242 00118 MC&AL-PDP BEG YR BL -1,218,610.00 CM -130,614.00 0.00 0.00 0.00 0.00 -130,614.00 YTD -130,614.00 0.00 0.00 0.00 0.00 -130,614.00 END BAL -1,349,224.00 242 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 -158,008.00 0.00 0.00 0.00 0.00 -158,008.00 END BAL -1,293,736.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 92 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 242 00129 MC&AL-PPP-NONCOVER BEG YR BL -5,617,860.00 CM -817,033.00 0.00 0.00 0.00 0.00 -817,033.00 YTD -817,033.00 0.00 0.00 0.00 0.00 -817,033.00 END BAL -6,434,893.00 242 00138 MC&AL-PYRL BEG YR BL -1,364,527.87 CM -693,998.59 -693,998.59 0.00 0.00 0.00 0.00 YTD -693,998.59 -693,998.59 0.00 0.00 0.00 0.00 END BAL -2,058,526.46 242 00251 ACCRUED VACATIO BEG YR BL -8,120,000.00 CM 8,120,000.00 0.00 0.00 0.00 0.00 8,120,000.00 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 -16,470.00 0.00 0.00 0.00 0.00 -16,470.00 END BAL -81,618.50 242 00600 FLATBILL REVENUE - DEFERRED BEG YR BL -63,263.64 CM 63,263.64 0.00 0.00 0.00 0.00 63,263.64 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 -8,120,000.00 0.00 0.00 0.00 0.00 -8120000.00 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 2,101,202.89 0.00 0.00 0.00 0.00 2,101,202.89 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 1,221,996.97 0.00 0.00 0.00 0.00 1,221,996.97 YTD 1,221,996.97 0.00 0.00 0.00 0.00 1,221,996.97 END BAL 0.00 242 00921 MC&AL-SERP BEG YR BL -863,115.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 93 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 863,115.00 0.00 0.00 0.00 0.00 863,115.00 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 17,519.79 0.00 0.00 0.00 17,519.79 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 53,596.09 0.00 0.00 0.00 0.00 53,596.09 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 -1,281,883.43 0.00 0.00 0.00 0.00 -1281883.43 YTD -1,281,883.43 0.00 0.00 0.00 0.00 -1281883.43 END BAL -1,281,883.43 242 01020 MC&AL-SERP-SFAS 87 BEG YR BL 0.00 CM -910,112.00 0.00 0.00 0.00 0.00 -910,112.00 YTD -910,112.00 0.00 0.00 0.00 0.00 -910,112.00 END BAL -910,112.00 TOTAL 242 00000 BEG YR BL -22,437,936.02 CM -1,641,645.19 -693,998.59 0.00 0.00 612,887.06 -1560533.66 YTD -1,641,645.19 -693,998.59 0.00 0.00 612,887.06 -1560533.66 END BAL -24,079,581.21 244 00100 COMPETITIVE CURRENT UNREALIZED BEG YR BL -253.10 CM 253.10 0.00 0.00 0.00 0.00 253.10 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 -107.15 0.00 0.00 0.00 0.00 -107.15 END BAL -107.15 TOTAL 244 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 94 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS BEG YR BL -253.10 CM 145.95 0.00 0.00 0.00 0.00 145.95 YTD 145.95 0.00 0.00 0.00 0.00 145.95 END BAL -107.15 245 00100 PRIMARY CURRENT UNREALIZED LOSS ON FORWARD CONTRAC BEG YR BL -9,441,967.52 CM 9,441,967.52 0.00 0.00 0.00 0.00 9,441,967.52 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 4,446,944.64 0.00 0.00 0.00 0.00 4,446,944.64 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 -615,078.00 0.00 0.00 0.00 0.00 -615,078.00 YTD -615,078.00 0.00 0.00 0.00 0.00 -615,078.00 END BAL -615,078.00 245 02110 DERIV LIAB REG-ST-CMDTY-GAS BEG YR BL 0.00 CM -10,366,414.89 0.00 0.00 0.00 0.00 -10366414.89 YTD -10,366,414.89 0.00 0.00 0.00 0.00 -10366414.89 END BAL -10,366,414.89 245 06110 DERIV LIAB REG-LT-CMDTY-GAS BEG YR BL 0.00 CM -4,931,981.23 0.00 0.00 0.00 0.00 -4931981.23 YTD -4,931,981.23 0.00 0.00 0.00 0.00 -4931981.23 END BAL -4,931,981.23 TOTAL 245 00000 BEG YR BL -13,888,912.16 CM -2,024,561.96 0.00 0.00 0.00 0.00 -2024561.96 YTD -2,024,561.96 0.00 0.00 0.00 0.00 -2024561.96 END BAL -15,913,474.12 253 00301 OTH DEF CR-POLE ATCH-COMCST PC BEG YR BL -9,886,996.13 CM -540,660.42 0.00 0.00 0.00 0.00 -540,660.42 YTD -540,660.42 0.00 0.00 0.00 0.00 -540,660.42 END BAL -10,427,656.55 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 95 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -27,458.67 0.00 0.00 0.00 0.00 -27,458.67 END BAL -3,712,971.86 253 00305 OTH DEF CR-POLE ATCH-CAMBELTON BEG YR BL -7,697.26 CM -501.47 0.00 0.00 0.00 0.00 -501.47 YTD -501.47 0.00 0.00 0.00 0.00 -501.47 END BAL -8,198.73 253 00306 OTH DEF CR-POLE ATCH-CENTURYTEL BEG YR BL 0.00 CM -186.08 0.00 0.00 0.00 0.00 -186.08 YTD -186.08 0.00 0.00 0.00 0.00 -186.08 END BAL -186.08 253 00307 OTH DEF CR-POLE ATCH-SO LIGHT BEG YR BL 0.00 CM -63,082.25 0.00 0.00 0.00 0.00 -63,082.25 YTD -63,082.25 0.00 0.00 0.00 0.00 -63,082.25 END BAL -63,082.25 253 00326 OTH DEF CR-POLE ATCH-BRGHT DEF BEG YR BL -4,141,836.30 CM -351,174.05 0.00 0.00 0.00 0.00 -351,174.05 YTD -351,174.05 0.00 0.00 0.00 0.00 -351,174.05 END BAL -4,493,010.35 253 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 -53,860.78 0.00 0.00 0.00 0.00 -53,860.78 YTD -53,860.78 0.00 0.00 0.00 0.00 -53,860.78 END BAL -1,241,014.03 253 00330 OTH DEF CR-CABLE SOUTH BNKRUPC BEG YR BL -5,626.63 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -5,626.63 253 00331 OTH DEF CR-POLE ATCH-COX GULF BEG YR BL -41,364,189.05 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 96 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -1,764,363.09 0.00 0.00 0.00 0.00 -1764363.09 YTD -1,764,363.09 0.00 0.00 0.00 0.00 -1764363.09 END BAL -43,128,552.14 253 00333 OTH DEF CR-POLE ATCH-MEDCOM SE BEG YR BL -9,468,551.48 CM -447,215.01 0.00 0.00 0.00 0.00 -447,215.01 YTD -447,215.01 0.00 0.00 0.00 0.00 -447,215.01 END BAL -9,915,766.49 253 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 -32,074.38 0.00 0.00 0.00 0.00 -32,074.38 END BAL -4,319,778.48 253 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 -461,647.93 0.00 0.00 0.00 0.00 -461,647.93 YTD -461,647.93 0.00 0.00 0.00 0.00 -461,647.93 END BAL -10,566,871.90 253 00342 OTH DEF CR-POLE ATCH-VALP BEG YR BL -555,990.95 CM -24,017.77 0.00 0.00 0.00 0.00 -24,017.77 YTD -24,017.77 0.00 0.00 0.00 0.00 -24,017.77 END BAL -580,008.72 253 00344 OTH DEF CR-POLE ATC-KMC TEL II BEG YR BL -2,823.21 CM -17,390.33 0.00 0.00 0.00 0.00 -17,390.33 YTD -17,390.33 0.00 0.00 0.00 0.00 -17,390.33 END BAL -20,213.54 253 00345 OTH DEF CR-POLE ATCH-MALLARD BEG YR BL -60,249.75 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -60,249.75 253 00346 OTH DEF CR-POLE ATCH-CBL SOUTH BEG YR BL -21,203.10 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -21,203.10 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 97 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00362 OTH DEF CR-FBR REV-ITC DELTCOM BEG YR BL 0.00 CM -835,714.70 0.00 0.00 0.00 0.00 -835,714.70 YTD -835,714.70 0.00 0.00 0.00 0.00 -835,714.70 END BAL -835,714.70 253 00364 OTH DEF CR-RT OF WAY REV-AT&T BEG YR BL 0.00 CM -40,250.00 0.00 0.00 0.00 0.00 -40,250.00 YTD -40,250.00 0.00 0.00 0.00 0.00 -40,250.00 END BAL -40,250.00 253 00380 OTH DEF CR-FIN CTR-GPC BEG YR BL 0.00 CM -3,648.14 0.00 0.00 0.00 0.00 -3,648.14 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 -300.00 0.00 0.00 0.00 0.00 -300.00 END BAL -300.00 253 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 SCS EARLY RETIREMENT PLANS BEG YR BL -83,987.12 CM -62,533.10 0.00 0.00 0.00 29,019.61 -91,552.71 YTD -62,533.10 0.00 0.00 0.00 29,019.61 -91,552.71 END BAL -146,520.22 253 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 -93,759.14 253 00544 DEFERRED DIRECTOR'S COMPENSATION - STOCK - PULLUM, BEG YR BL -156,004.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 98 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -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 94,749.00 0.00 0.00 0.00 2,000.00 92,749.00 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 16,089.56 0.00 0.00 0.00 16,089.56 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 99,527.98 0.00 0.00 0.00 99,527.98 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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 99 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 18,716.20 0.00 0.00 0.00 18,716.20 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 3,873,558.82 0.00 0.00 0.00 0.00 3,873,558.82 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 -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 YTD -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 END BAL -142,748.38 253 00643 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - ANCH BEG YR BL -97,851.13 CM -2,827.10 0.00 0.00 0.00 0.00 -2,827.10 YTD -2,827.10 0.00 0.00 0.00 0.00 -2,827.10 END BAL -100,678.23 253 00644 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - PULL BEG YR BL -192,467.72 CM -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 YTD -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 END BAL -196,294.82 253 00645 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - CRAM BEG YR BL -196,807.59 CM -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 YTD -3,827.10 0.00 0.00 0.00 0.00 -3,827.10 END BAL -200,634.69 253 00662 JOB CREATION ACT DEFERRED DIRECTORS ACCOUNT - DONO BEG YR BL -58,359.86 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 100 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -58,359.86 253 00710 SUP PENS & SERP BEG YR BL -7,761,720.34 CM 7,761,720.34 0.00 0.00 0.00 0.00 7,761,720.34 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 156,811.08 0.00 0.00 0.00 0.00 156,811.08 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 6,909,317.00 0.00 0.00 0.00 0.00 6,909,317.00 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 -3,944,139.69 0.00 0.00 0.00 0.00 -3944139.69 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 86,531.00 0.00 0.00 0.00 0.00 86,531.00 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 65,223,273.00 0.00 0.00 0.00 0.00 65223273.00 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 -65,223,273.00 0.00 0.00 0.00 0.00 -65223273.00 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 CM 848,571.84 0.00 0.00 0.00 0.00 848,571.84 YTD 848,571.84 0.00 0.00 0.00 0.00 848,571.84 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 101 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 253 00915 GPC FINANCE CENTER BEG YR BL -3,648.14 CM 3,648.14 0.00 0.00 0.00 0.00 3,648.14 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 300.00 0.00 0.00 0.00 0.00 300.00 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 42,000.00 0.00 0.00 0.00 0.00 42,000.00 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 13,150.00 0.00 0.00 0.00 0.00 13,150.00 END BAL -144,624.00 253 00989 OTH DEF CR-I&D BEG YR BL 0.00 CM -86,531.00 0.00 0.00 0.00 0.00 -86,531.00 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 TENSAKA LEV LS BEG YR BL 0.00 CM -12,043,709.82 0.00 0.00 0.00 0.00 -12043709.82 YTD -12,043,709.82 0.00 0.00 0.00 0.00 -12043709.82 END BAL -12,043,709.82 253 01953 OVER RECOVERY-BLOUNTSTOWN FUEL BEG YR BL -51,606.27 CM 10,803.99 0.00 0.00 0.00 0.00 10,803.99 YTD 10,803.99 0.00 0.00 0.00 0.00 10,803.99 END BAL -40,802.28 253 01954 OVER RECOV-BLOUNTSTOWN ENVIRON BEG YR BL -18,177.64 CM 3,634.40 0.00 0.00 0.00 0.00 3,634.40 YTD 3,634.40 0.00 0.00 0.00 0.00 3,634.40 END BAL -14,543.24 253 01956 OVER RECOVERY - FPU ENVIRON BEG YR BL -225,210.34 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 102 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 29,666.17 0.00 0.00 0.00 0.00 29,666.17 YTD 29,666.17 0.00 0.00 0.00 0.00 29,666.17 END BAL -195,544.17 253 30950 OTH DEF CR-PLT TENASKA LEV LS BEG YR BL -8,141,239.88 CM 8,141,239.88 0.00 0.00 0.00 0.00 8,141,239.88 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 7,295,268.32 0.00 0.00 0.00 165,353.35 7,129,914.97 YTD 7,295,268.32 0.00 0.00 0.00 165,353.35 7,129,914.97 END BAL -174,114,766.11 254 00109 2009 SO2 AUCTION PROCEEDS BEG YR BL -0.01 CM 0.01 0.00 0.00 0.00 0.00 0.01 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 76,732.61 0.00 0.00 0.00 0.00 76,732.61 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 113,676.22 0.00 0.00 0.00 0.00 113,676.22 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 264,194.69 0.00 0.00 0.00 0.00 264,194.69 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 244,342.38 0.00 0.00 0.00 0.00 244,342.38 YTD 244,342.38 0.00 0.00 0.00 0.00 244,342.38 END BAL 0.00 254 00114 DEFERRED GAIN - SALE OF WITHHL BEG YR BL -171,715.33 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 103 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 171,715.33 0.00 0.00 0.00 0.00 171,715.33 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 -171,715.33 0.00 0.00 0.00 0.00 -171,715.33 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 -312.88 0.00 0.00 0.00 0.00 -312.88 YTD -312.88 0.00 0.00 0.00 0.00 -312.88 END BAL -5,987,264.58 254 00201 OTH REG LIAB-ITC BEG YR BL -5,424,649.57 CM 78,154.80 0.00 0.00 0.00 0.00 78,154.80 YTD 78,154.80 0.00 0.00 0.00 0.00 78,154.80 END BAL -5,346,494.77 254 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 6,394.38 0.00 0.00 0.00 0.00 6,394.38 END BAL 6,394.38 254 00310 ORL-ALL DF GAIN ON SALE-SO2-10 BEG YR BL 0.00 CM -76,732.61 0.00 0.00 0.00 0.00 -76,732.61 YTD -76,732.61 0.00 0.00 0.00 0.00 -76,732.61 END BAL -76,732.61 254 00311 ORL-ALL DF GAIN ON SALE-SO2-11 BEG YR BL 0.00 CM -113,676.22 0.00 0.00 0.00 0.00 -113,676.22 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 -264,194.69 0.00 0.00 0.00 0.00 -264,194.69 YTD -264,194.69 0.00 0.00 0.00 0.00 -264,194.69 END BAL -264,194.69 254 00313 ORL-ALL DF GAIN ON SALE-SO2-13 BEG YR BL 0.00 CM -244,342.38 0.00 0.00 0.00 0.00 -244,342.38 YTD -244,342.38 0.00 0.00 0.00 0.00 -244,342.38 END BAL -244,342.38 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 104 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 426.01 0.00 0.00 0.00 0.00 426.01 YTD 426.01 0.00 0.00 0.00 0.00 426.01 END BAL 0.00 254 00500 ECR OVER-RECOVE BEG YR BL -11,727,003.73 CM 11,727,003.73 0.00 0.00 0.00 0.00 11727003.73 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 1,510,805.00 0.00 0.00 0.00 0.00 1,510,805.00 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 1,272,569.44 0.00 0.00 0.00 0.00 1,272,569.44 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 142,198.16 0.00 0.00 0.00 0.00 142,198.16 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 27,507.27 0.00 0.00 0.00 0.00 27,507.27 YTD 27,507.27 0.00 0.00 0.00 0.00 27,507.27 END BAL -20,112.75 254 00561 ORL-HDG-UNREAL GAIN-GAS-CUR BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 105 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -49,662.05 0.00 0.00 0.00 0.00 -49,662.05 YTD -49,662.05 0.00 0.00 0.00 0.00 -49,662.05 END BAL -49,662.05 254 00600 ARO REG. LIABILITY STEAM PRODU BEG YR BL -11,479,482.71 CM 11,479,482.71 0.00 0.00 0.00 0.00 11479482.71 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 -7,619.16 0.00 0.00 0.00 0.00 -7,619.16 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 -21,762.10 0.00 0.00 0.00 0.00 -21,762.10 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 -15,452.00 0.00 0.00 0.00 0.00 -15,452.00 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 -94,319.77 0.00 0.00 0.00 0.00 -94,319.77 YTD -94,319.77 0.00 0.00 0.00 0.00 -94,319.77 END BAL -94,319.77 254 00818 OTH REG LIAB-RC LS-LVLZ-MPC BEG YR BL 0.00 CM -134,128.20 0.00 0.00 0.00 0.00 -134,128.20 YTD -134,128.20 0.00 0.00 0.00 0.00 -134,128.20 END BAL -134,128.20 254 00917 DEF CRE RAILCAR BEG YR BL -101,711.08 CM 101,711.08 0.00 0.00 0.00 0.00 101,711.08 YTD 101,711.08 0.00 0.00 0.00 0.00 101,711.08 END BAL 0.00 254 00918 PT B RAILCR RNT BEG YR BL -145,275.00 CM 145,275.00 0.00 0.00 0.00 0.00 145,275.00 YTD 145,275.00 0.00 0.00 0.00 0.00 145,275.00 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 106 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 254 00922 OTH REG LIAB-SFAS 158 LIFE BEG YR BL -3,256,221.00 CM -517,206.00 0.00 0.00 0.00 0.00 -517,206.00 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 686,217.00 0.00 0.00 0.00 0.00 686,217.00 END BAL -2,614,847.00 254 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 880,301.16 0.00 0.00 0.00 0.00 880,301.16 END BAL -3,354,410.73 254 05110 OTH REG LIAB STM PROD ARO BEG YR BL 0.00 CM -11,511,853.57 0.00 0.00 0.00 0.00 -11511853.57 YTD -11,511,853.57 0.00 0.00 0.00 0.00 -11511853.57 END BAL -11,511,853.57 254 05150 OTH REG LIAB TRNS PLT ARO BEG YR BL 0.00 CM 7,619.16 0.00 0.00 0.00 0.00 7,619.16 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 21,762.10 0.00 0.00 0.00 0.00 21,762.10 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 15,452.00 0.00 0.00 0.00 0.00 15,452.00 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 -4,654,195.00 0.00 0.00 0.00 0.00 -4654195.00 YTD -4,654,195.00 0.00 0.00 0.00 0.00 -4654195.00 END BAL -4,654,195.00 254 30710 OTH REG LIAB-ENVIRO OVER RECOV BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 107 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -10,971,603.65 0.00 0.00 0.00 0.00 -10971603.65 YTD -10,971,603.65 0.00 0.00 0.00 0.00 -10971603.65 END BAL -10,971,603.65 254 30712 OTH REG LIAB-ECCR-OVER RECOV BEG YR BL 0.00 CM -1,567,573.18 0.00 0.00 0.00 0.00 -1567573.18 YTD -1,567,573.18 0.00 0.00 0.00 0.00 -1567573.18 END BAL -1,567,573.18 TOTAL 254 00000 BEG YR BL -49,571,165.79 CM -1,442,808.55 0.00 0.00 0.00 0.00 -1442808.55 YTD -1,442,808.55 0.00 0.00 0.00 0.00 -1442808.55 END BAL -51,013,974.34 255 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 465.00 0.00 0.00 0.00 0.00 465.00 YTD 465.00 0.00 0.00 0.00 0.00 465.00 END BAL 5,285,460.00 255 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 54,074.00 0.00 0.00 0.00 0.00 54,074.00 YTD 54,074.00 0.00 0.00 0.00 0.00 54,074.00 END BAL 18,852,820.00 255 00105 ACCUM DEF INVST TX CR-ELEC-10% BEG YR BL 31,951,763.00 CM 79,043.00 0.00 0.00 0.00 0.00 79,043.00 YTD 79,043.00 0.00 0.00 0.00 0.00 79,043.00 END BAL 32,030,806.00 255 00201 ACCUM DEF INVST TAX CR-ELEC-3% BEG YR BL -3,970,908.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 108 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -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 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 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 109 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 255 00000 BEG YR BL -9,652,416.00 CM 133,582.00 0.00 0.00 0.00 0.00 133,582.00 YTD 133,582.00 0.00 0.00 0.00 0.00 133,582.00 END BAL -9,518,834.00 281 00017 F MET PROT AMOR BEG YR BL -23,958,617.29 CM 23,958,617.29 0.00 0.00 0.00 0.00 23958617.29 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 3,727,116.64 0.00 0.00 0.00 0.00 3,727,116.64 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 -25,684,440.17 0.00 0.00 0.00 0.00 -25684440.17 YTD -25,684,440.17 0.00 0.00 0.00 0.00 -25684440.17 END BAL -25,684,440.17 281 01307 ADIT-ACC AMT PRP-ELEC-ST-LT BEG YR BL 0.00 CM -3,999,014.96 0.00 0.00 0.00 0.00 -3999014.96 YTD -3,999,014.96 0.00 0.00 0.00 0.00 -3999014.96 END BAL -3,999,014.96 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 -1,997,721.20 0.00 0.00 0.00 0.00 -1997721.20 END BAL -29,683,455.13 282 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 -88,626.17 0.00 0.00 0.00 0.00 -88,626.17 END BAL -20,739,569.17 282 00036 ADIT-OTH PROP-FAS 109-ST-EDT BEG YR BL -3,316,131.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 110 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -14,752.83 0.00 0.00 0.00 0.00 -14,752.83 YTD -14,752.83 0.00 0.00 0.00 0.00 -14,752.83 END BAL -3,330,883.83 282 00037 ADIT-OTH PROP-FAS 109-FED-ITC BEG YR BL 3,762,430.62 CM -46,676.53 0.00 0.00 0.00 0.00 -46,676.53 YTD -46,676.53 0.00 0.00 0.00 0.00 -46,676.53 END BAL 3,715,754.09 282 00038 ADIT-OTH PROP-FAS 109-ST-ITC BEG YR BL -84,945.54 CM 46,868.67 0.00 0.00 0.00 0.00 46,868.67 YTD 46,868.67 0.00 0.00 0.00 0.00 46,868.67 END BAL -38,076.87 282 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 -1,020,129.41 0.00 0.00 0.00 0.00 -1020129.41 END BAL -302,578,169.22 282 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 -203,530.35 0.00 0.00 0.00 0.00 -203,530.35 END BAL -47,189,353.42 282 00141 ADIT-OTH PROP-BASIS-UNPRTCT-FD BEG YR BL 61,519,901.85 CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08 YTD 66,790.08 0.00 0.00 0.00 0.00 66,790.08 END BAL 61,586,691.93 282 00142 ADIT-OTH PROP-RMVL-PRTCT-ST BEG YR BL 9,553,175.37 CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58 YTD 10,495.58 0.00 0.00 0.00 0.00 10,495.58 END BAL 9,563,670.95 282 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 105,657.39 0.00 0.00 0.00 0.00 105,657.39 END BAL -12,368,447.88 282 00144 ADIT-OTH PROP-LIFE-UNPRTCT-ST BEG YR BL -2,622,373.66 CM 17,576.52 0.00 0.00 0.00 0.00 17,576.52 YTD 17,576.52 0.00 0.00 0.00 0.00 17,576.52 END BAL -2,604,797.14 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 111 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 282 00145 ADIT-OTH PROP-RMVL-UNPRTCT-FED BEG YR BL 5,192,891.00 CM 359,248.05 0.00 0.00 0.00 0.00 359,248.05 YTD 359,248.05 0.00 0.00 0.00 0.00 359,248.05 END BAL 5,552,139.05 282 00146 ADIT-OTH PROP-RMVL-UNPRTCT-ST BEG YR BL 755,683.00 CM 56,455.85 0.00 0.00 0.00 0.00 56,455.85 YTD 56,455.85 0.00 0.00 0.00 0.00 56,455.85 END BAL 812,138.85 282 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 286,819.47 0.00 0.00 0.00 0.00 286,819.47 END BAL 15,828,382.36 282 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 17,881.60 0.00 0.00 0.00 0.00 17,881.60 END BAL 4,595,937.17 282 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 -405,922.08 0.00 0.00 0.00 0.00 -405,922.08 YTD -405,922.08 0.00 0.00 0.00 0.00 -405,922.08 END BAL -287,881,190.85 283 00035 F-RA FL TH PROP BEG YR BL -12,905,348.00 CM 12,905,348.03 0.00 0.00 0.00 0.00 12905348.03 YTD 12,905,348.03 0.00 0.00 0.00 0.00 12905348.03 END BAL 0.03 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 112 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 283 00036 S-RA FL TH PROP BEG YR BL -2,146,014.00 CM 2,146,013.99 0.00 0.00 0.00 0.00 2,146,013.99 YTD 2,146,013.99 0.00 0.00 0.00 0.00 2,146,013.99 END BAL -0.01 283 01100 TL NP DF TX L-F BEG YR BL -22,001,743.23 CM 22,001,743.23 0.00 0.00 0.00 0.00 22001743.23 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 121,192.40 0.00 0.00 0.00 0.00 121,192.40 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 -23,139,923.51 0.00 0.00 0.00 0.00 -23139923.51 YTD -23,139,923.51 0.00 0.00 0.00 0.00 -23139923.51 END BAL -23,139,923.51 283 01307 ADIT-DTL-ELEC-ST-LT BEG YR BL 0.00 CM -3,624,674.14 0.00 0.00 0.00 0.00 -3624674.14 YTD -3,624,674.14 0.00 0.00 0.00 0.00 -3624674.14 END BAL -3,624,674.14 283 01703 ADIT-DTL-FAS 133-FED-LT BEG YR BL 0.00 CM -121,192.40 0.00 0.00 0.00 0.00 -121,192.40 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 -19,042.53 0.00 0.00 0.00 0.00 -19,042.53 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 -12,961,013.61 0.00 0.00 0.00 0.00 -12961013.61 YTD -12,961,013.61 0.00 0.00 0.00 0.00 -12961013.61 END BAL -12,961,013.61 283 01807 ADIT-FAS 109-ST-LT BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 113 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED SUBSIDIARY LEDGER RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -2,155,270.57 0.00 0.00 0.00 0.00 -2155270.57 YTD -2,155,270.57 0.00 0.00 0.00 0.00 -2155270.57 END BAL -2,155,270.57 283 02100 TL NP DF TX L-S BEG YR BL -3,445,817.24 CM 3,445,817.24 0.00 0.00 0.00 0.00 3,445,817.24 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 19,042.53 0.00 0.00 0.00 0.00 19,042.53 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 -1,381,959.34 0.00 0.00 0.00 0.00 -1381959.34 YTD -1,381,959.34 0.00 0.00 0.00 0.00 -1381959.34 END BAL -42,021,116.74 TOTAL SUBSIDIARY LEDGER SUBSIDIARY LEDGER BEG YR BL -2397889302.00 CM -32,187,175.03 -7782121.33 0.00 -1650150.40 -21911234.32 -843,668.98 YTD -32,187,175.03 -7782121.33 0.00 -1650150.40 -21911234.32 -843,668.98 END BAL -2430076477.03 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 114 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 4,776,892.22 0.00 0.00 0.00 0.00 4,776,892.22 YTD 4,776,892.22 0.00 0.00 0.00 0.00 4,776,892.22 403 00441 STRUCTURE & IMP CM 30,522.64 0.00 0.00 0.00 0.00 30,522.64 YTD 30,522.64 0.00 0.00 0.00 0.00 30,522.64 403 00442 FUEL HOLDERS CM 7,772.37 0.00 0.00 0.00 0.00 7,772.37 YTD 7,772.37 0.00 0.00 0.00 0.00 7,772.37 403 00443 PRIME MOVERS CM 290,726.11 0.00 0.00 0.00 0.00 290,726.11 YTD 290,726.11 0.00 0.00 0.00 0.00 290,726.11 403 00444 GENERATORS CM 187,667.59 0.00 0.00 0.00 0.00 187,667.59 YTD 187,667.59 0.00 0.00 0.00 0.00 187,667.59 403 00445 ACCESS ELEC EQI CM 30,900.63 0.00 0.00 0.00 0.00 30,900.63 YTD 30,900.63 0.00 0.00 0.00 0.00 30,900.63 403 00446 MISC PLT EQUIP CM 1,839.17 0.00 0.00 0.00 0.00 1,839.17 YTD 1,839.17 0.00 0.00 0.00 0.00 1,839.17 403 00550 EASEMENT& R-O-W CM 18,001.75 0.00 0.00 0.00 0.00 18,001.75 YTD 18,001.75 0.00 0.00 0.00 0.00 18,001.75 403 00552 STRUCTURE & IMP CM 15,234.50 0.00 0.00 0.00 0.00 15,234.50 YTD 15,234.50 0.00 0.00 0.00 0.00 15,234.50 403 00553 STATION EQUIP CM 170,252.63 0.00 0.00 0.00 0.00 170,252.63 YTD 170,252.63 0.00 0.00 0.00 0.00 170,252.63 403 00554 TOWERS & FIXTUR CM 74,498.70 0.00 0.00 0.00 0.00 74,498.70 YTD 74,498.70 0.00 0.00 0.00 0.00 74,498.70 403 00555 POLES & FIXTURE CM 260,086.73 0.00 0.00 0.00 0.00 260,086.73 YTD 260,086.73 0.00 0.00 0.00 0.00 260,086.73 403 00556 O/H CONDUCTORS CM 138,352.31 0.00 0.00 0.00 0.00 138,352.31 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 115 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 138,352.31 0.00 0.00 0.00 0.00 138,352.31 403 00558 U/G CONDUCTORS CM 25,839.92 0.00 0.00 0.00 0.00 25,839.92 YTD 25,839.92 0.00 0.00 0.00 0.00 25,839.92 403 00559 ROADS & TRAILS CM 112.65 0.00 0.00 0.00 0.00 112.65 YTD 112.65 0.00 0.00 0.00 0.00 112.65 403 00660 EASEMENTS R-O-W CM 340.29 0.00 0.00 0.00 0.00 340.29 YTD 340.29 0.00 0.00 0.00 0.00 340.29 403 00661 STRUCTURES& IMP CM 32,095.00 0.00 0.00 0.00 0.00 32,095.00 YTD 32,095.00 0.00 0.00 0.00 0.00 32,095.00 403 00662 STATION EQUIP CM 318,101.27 0.00 0.00 0.00 0.00 318,101.27 YTD 318,101.27 0.00 0.00 0.00 0.00 318,101.27 403 00664 POLES,TOWERS,&F CM 539,972.06 0.00 0.00 0.00 0.00 539,972.06 YTD 539,972.06 0.00 0.00 0.00 0.00 539,972.06 403 00665 O/H CONDUCTORS CM 276,475.76 0.00 0.00 0.00 0.00 276,475.76 YTD 276,475.76 0.00 0.00 0.00 0.00 276,475.76 403 00666 U/G CONDUIT CM 1,420.36 0.00 0.00 0.00 0.00 1,420.36 YTD 1,420.36 0.00 0.00 0.00 0.00 1,420.36 403 00667 U/G CONDUCTORS CM 306,325.77 0.00 0.00 0.00 0.00 306,325.77 YTD 306,325.77 0.00 0.00 0.00 0.00 306,325.77 403 00668 TRANSFORMERS L CM 729,397.63 0.00 0.00 0.00 0.00 729,397.63 YTD 729,397.63 0.00 0.00 0.00 0.00 729,397.63 403 00669 DEPRECIATION EX CM 237,855.82 0.00 0.00 0.00 0.00 237,855.82 YTD 237,855.82 0.00 0.00 0.00 0.00 237,855.82 403 00670 METERS CM 119,628.80 0.00 0.00 0.00 0.00 119,628.80 YTD 119,628.80 0.00 0.00 0.00 0.00 119,628.80 403 00673 STREET LIGHTING PROGRAM: GLS758FP GULF POWER COMPANY PAGE 116 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 241,843.81 0.00 0.00 0.00 0.00 241,843.81 YTD 241,843.81 0.00 0.00 0.00 0.00 241,843.81 403 00790 STRUCTURE & IMP CM 123,244.55 0.00 0.00 0.00 0.00 123,244.55 YTD 123,244.55 0.00 0.00 0.00 0.00 123,244.55 403 00796 POWER OP EQUIP CM 2,424.12 0.00 0.00 0.00 0.00 2,424.12 YTD 2,424.12 0.00 0.00 0.00 0.00 2,424.12 403 00797 COMMUNICA EQUIP CM 71,912.76 0.00 0.00 0.00 0.00 71,912.76 YTD 71,912.76 0.00 0.00 0.00 0.00 71,912.76 403 00952 DANIEL-STRUCTUR CM 503.38 0.00 0.00 0.00 0.00 503.38 YTD 503.38 0.00 0.00 0.00 0.00 503.38 403 00953 DAN-STATION EQU CM 7,647.85 0.00 0.00 0.00 0.00 7,647.85 YTD 7,647.85 0.00 0.00 0.00 0.00 7,647.85 403 01952 SCH-STRUCTURES CM 412.55 0.00 0.00 0.00 0.00 412.55 YTD 412.55 0.00 0.00 0.00 0.00 412.55 403 01953 SCH-STATION EQ CM 7,060.87 0.00 0.00 0.00 0.00 7,060.87 YTD 7,060.87 0.00 0.00 0.00 0.00 7,060.87 403 01997 SCH-COMMUN EQ CM 9.60 0.00 0.00 0.00 0.00 9.60 YTD 9.60 0.00 0.00 0.00 0.00 9.60 403 *** TOTAL CM 9,045,372.17 0.00 0.00 0.00 0.00 9,045,372.17 YTD 9,045,372.17 0.00 0.00 0.00 0.00 9,045,372.17 TOTAL 403 00000 CM 9,045,372.17 0.00 0.00 0.00 0.00 9,045,372.17 YTD 9,045,372.17 0.00 0.00 0.00 0.00 9,045,372.17 403 10117 ARO DEPR. EXP. STEAM PRODUCTION CM 9,560.20 0.00 0.00 0.00 0.00 9,560.20 YTD 9,560.20 0.00 0.00 0.00 0.00 9,560.20 403 10447 ARO DEPR. EXP. OTHER PRODUCTION PROGRAM: GLS758FP GULF POWER COMPANY PAGE 117 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 1,654.97 0.00 0.00 0.00 0.00 1,654.97 YTD 1,654.97 0.00 0.00 0.00 0.00 1,654.97 403 10557 ARO DEPR. EXP. TRANSMISSION CM 11.92 0.00 0.00 0.00 0.00 11.92 YTD 11.92 0.00 0.00 0.00 0.00 11.92 403 10667 ARO DEPR. EXP. DISTRIBUTION CM 83.76 0.00 0.00 0.00 0.00 83.76 YTD 83.76 0.00 0.00 0.00 0.00 83.76 403 10777 ARO DEPR. EXP.GENERAL PLANT CM 337.71 0.00 0.00 0.00 0.00 337.71 YTD 337.71 0.00 0.00 0.00 0.00 337.71 403 *** TOTAL CM 11,648.56 0.00 0.00 0.00 0.00 11,648.56 YTD 11,648.56 0.00 0.00 0.00 0.00 11,648.56 TOTAL 403 10000 CM 11,648.56 0.00 0.00 0.00 0.00 11,648.56 YTD 11,648.56 0.00 0.00 0.00 0.00 11,648.56 403 99901 ECRC-DEPR EXP CM 813,570.90 0.00 0.00 0.00 0.00 813,570.90 YTD 813,570.90 0.00 0.00 0.00 0.00 813,570.90 403 99902 ECRC-DISMANTLEMENT CM 50,732.33 0.00 0.00 0.00 0.00 50,732.33 YTD 50,732.33 0.00 0.00 0.00 0.00 50,732.33 403 99999 ECRC-DEPR/DISMANTLE-CONTRA CM -864,303.23 0.00 0.00 0.00 0.00 -864,303.23 YTD -864,303.23 0.00 0.00 0.00 0.00 -864,303.23 403 *** 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 71,370.91 0.00 0.00 0.00 0.00 71,370.91 404 00030 AMORT EXP-GENER CM 252,090.62 0.00 0.00 0.00 0.00 252,090.62 YTD 252,090.62 0.00 0.00 0.00 0.00 252,090.62 404 *** TOTAL CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 118 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 323,461.53 0.00 0.00 0.00 0.00 323,461.53 TOTAL 404 00000 CM 323,461.53 0.00 0.00 0.00 0.00 323,461.53 YTD 323,461.53 0.00 0.00 0.00 0.00 323,461.53 404 99901 ECRC-AMORTIZARTION CM 5,898.62 0.00 0.00 0.00 0.00 5,898.62 YTD 5,898.62 0.00 0.00 0.00 0.00 5,898.62 404 99999 ECRC-AMORTIZARTION-CONTRA CM -5,898.62 0.00 0.00 0.00 0.00 -5,898.62 YTD -5,898.62 0.00 0.00 0.00 0.00 -5,898.62 404 *** 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 54,371.00 0.00 0.00 0.00 0.00 54,371.00 407 *** TOTAL CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 54,371.00 0.00 0.00 0.00 0.00 54,371.00 TOTAL 407 03000 CM 54,371.00 0.00 0.00 0.00 0.00 54,371.00 YTD 54,371.00 0.00 0.00 0.00 0.00 54,371.00 407 35500 REG DR AMORT CRIST 1-3 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 7,353.63 0.00 0.00 0.00 0.00 7,353.63 407 *** TOTAL CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 7,353.63 0.00 0.00 0.00 0.00 7,353.63 TOTAL 407 00000 CM 7,353.63 0.00 0.00 0.00 0.00 7,353.63 YTD 7,353.63 0.00 0.00 0.00 0.00 7,353.63 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 119 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 407 45100 REG CR ARO CM -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 YTD -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 407 *** TOTAL CM -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 YTD -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 TOTAL 407 04000 CM -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 YTD -66,123.49 0.00 0.00 0.00 0.00 -66,123.49 408 10105 TOTIT-OP INC-PYRL TX-UNEMP-FL CM 10,062.61 0.00 0.00 0.00 0.00 10,062.61 YTD 10,062.61 0.00 0.00 0.00 0.00 10,062.61 408 10107 TOTIT-OPER INC-ADVALOREM-MS CM 381,333.00 0.00 0.00 0.00 0.00 381,333.00 YTD 381,333.00 0.00 0.00 0.00 0.00 381,333.00 408 10109 TOTIT-OPER INC-ADVAL-AL CM 2,417.00 0.00 0.00 0.00 0.00 2,417.00 YTD 2,417.00 0.00 0.00 0.00 0.00 2,417.00 408 10121 TOTIT, OPER INC-ADVALOREM-GA CM 110,000.00 0.00 0.00 0.00 0.00 110,000.00 YTD 110,000.00 0.00 0.00 0.00 0.00 110,000.00 408 10124 TOTIT, UTIL OPER INC-FRANCH-FL CM 1,468,520.32 0.00 0.00 0.00 0.00 1,468,520.32 YTD 1,468,520.32 0.00 0.00 0.00 0.00 1,468,520.32 408 10131 TOTIT-UNEMP-ST-JOINT OWNER CM 572.60 0.00 0.00 0.00 0.00 572.60 YTD 572.60 0.00 0.00 0.00 0.00 572.60 408 10200 TOTIT-OPER INC-PYRL - FICA CM 702,802.04 0.00 0.00 0.00 0.00 702,802.04 YTD 702,802.04 0.00 0.00 0.00 0.00 702,802.04 408 10210 TOTIT-OPER INC-PYRL CAP-FED CM -104,575.16 0.00 0.00 0.00 0.00 -104,575.16 YTD -104,575.16 0.00 0.00 0.00 0.00 -104,575.16 408 10222 TOTIT-OPER INC-PYRL CAP-FL CM -1,403.58 0.00 0.00 0.00 0.00 -1,403.58 YTD -1,403.58 0.00 0.00 0.00 0.00 -1,403.58 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 120 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 408 10310 TOTIT-OPR INC-FRANCH-MUNI CM 1,927,375.01 0.00 0.00 0.00 0.00 1,927,375.01 YTD 1,927,375.01 0.00 0.00 0.00 0.00 1,927,375.01 408 10502 TOTIT-OPER INC-FICA-JO PLT CM 48,799.28 0.00 0.00 0.00 0.00 48,799.28 YTD 48,799.28 0.00 0.00 0.00 0.00 48,799.28 408 11113 TOTIT-OPER INC-USE-FL CM 7,348.63 0.00 0.00 0.00 0.00 7,348.63 YTD 7,348.63 0.00 0.00 0.00 0.00 7,348.63 408 11114 TOTIT-OPER INC-GROSS REC-FL CM 2,924,885.92 0.00 0.00 0.00 0.00 2,924,885.92 YTD 2,924,885.92 0.00 0.00 0.00 0.00 2,924,885.92 408 11116 TOTIT-OPER INC-REG COMMIS-ST CM 84,870.95 0.00 0.00 0.00 0.00 84,870.95 YTD 84,870.95 0.00 0.00 0.00 0.00 84,870.95 408 11118 TOTIT-OPER INC-FRANCH-MS CM 13,560.00 0.00 0.00 0.00 0.00 13,560.00 YTD 13,560.00 0.00 0.00 0.00 0.00 13,560.00 408 19106 TOTIT-OPER INC-ADVAL-FL CM 1,323,946.00 0.00 0.00 0.00 0.00 1,323,946.00 YTD 1,323,946.00 0.00 0.00 0.00 0.00 1,323,946.00 408 *** TOTAL CM 8,900,514.62 0.00 0.00 0.00 0.00 8,900,514.62 YTD 8,900,514.62 0.00 0.00 0.00 0.00 8,900,514.62 TOTAL 408 00000 CM 8,900,514.62 0.00 0.00 0.00 0.00 8,900,514.62 YTD 8,900,514.62 0.00 0.00 0.00 0.00 8,900,514.62 408 20005 TOTIT-OTH INC&DED CM 4,748.00 0.00 0.00 0.00 0.00 4,748.00 YTD 4,748.00 0.00 0.00 0.00 0.00 4,748.00 408 20007 TOTIT-OTH INC&DED-PAYROLL-FED CM 363.38 0.00 0.00 0.00 0.00 363.38 YTD 363.38 0.00 0.00 0.00 0.00 363.38 408 20008 TOTIT-PAYROLL-STATE CM 4.18 0.00 0.00 0.00 0.00 4.18 YTD 4.18 0.00 0.00 0.00 0.00 4.18 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 121 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 408 20205 TOTIT-OI&D-PR&SER-PAYROLL-FL CM 57.00 0.00 0.00 0.00 0.00 57.00 YTD 57.00 0.00 0.00 0.00 0.00 57.00 408 *** TOTAL CM 5,172.56 0.00 0.00 0.00 0.00 5,172.56 YTD 5,172.56 0.00 0.00 0.00 0.00 5,172.56 TOTAL 408 00100 CM 5,172.56 0.00 0.00 0.00 0.00 5,172.56 YTD 5,172.56 0.00 0.00 0.00 0.00 5,172.56 409 10002 INC TAX-UTIL OPER INC-ELEC-FED CM 5,078,899.13 0.00 0.00 0.00 0.00 5,078,899.13 YTD 5,078,899.13 0.00 0.00 0.00 0.00 5,078,899.13 409 10107 INC TAX-UTIL OPER INC-GA CM -83,220.25 0.00 0.00 0.00 0.00 -83,220.25 YTD -83,220.25 0.00 0.00 0.00 0.00 -83,220.25 409 10405 INC TAX-UTIL OPER INC-ELEC-FL CM 708,923.97 0.00 0.00 0.00 0.00 708,923.97 YTD 708,923.97 0.00 0.00 0.00 0.00 708,923.97 409 10506 INC TAX-OPER INC-MS CM 21,655.18 0.00 0.00 0.00 0.00 21,655.18 YTD 21,655.18 0.00 0.00 0.00 0.00 21,655.18 409 20206 INC TAX-OTH INC&DED-MS CM -51.99 0.00 0.00 0.00 0.00 -51.99 YTD -51.99 0.00 0.00 0.00 0.00 -51.99 409 20240 INC TAX-OTH INC&DED-GA CM -112.75 0.00 0.00 0.00 0.00 -112.75 YTD -112.75 0.00 0.00 0.00 0.00 -112.75 409 21001 INC TAX-OTH INC&DED-FED CM -30,824.94 0.00 0.00 0.00 0.00 -30,824.94 YTD -30,824.94 0.00 0.00 0.00 0.00 -30,824.94 409 21210 INC TAX-OI&D-PROD&SVC-FED CM 19,175.11 0.00 0.00 0.00 0.00 19,175.11 YTD 19,175.11 0.00 0.00 0.00 0.00 19,175.11 409 21211 INC TAX-OI&D-PROD&SVC-ST CM 2,916.46 0.00 0.00 0.00 0.00 2,916.46 YTD 2,916.46 0.00 0.00 0.00 0.00 2,916.46 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 122 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 409 24240 INC TAX-OTH INC&DED-FL-MISC CM -4,688.35 0.00 0.00 0.00 0.00 -4,688.35 YTD -4,688.35 0.00 0.00 0.00 0.00 -4,688.35 409 *** TOTAL CM 5,712,671.57 0.00 0.00 0.00 0.00 5,712,671.57 YTD 5,712,671.57 0.00 0.00 0.00 0.00 5,712,671.57 TOTAL 409 00000 CM 5,712,671.57 0.00 0.00 0.00 0.00 5,712,671.57 YTD 5,712,671.57 0.00 0.00 0.00 0.00 5,712,671.57 410 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 1,725,822.88 0.00 0.00 0.00 0.00 1,725,822.88 410 10018 DIT-UTIL INC-MTD-PROTAMRT-ST CM 271,898.32 0.00 0.00 0.00 0.00 271,898.32 YTD 271,898.32 0.00 0.00 0.00 0.00 271,898.32 410 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 1,621,391.29 0.00 0.00 0.00 0.00 1,621,391.29 410 10032 DIT-UTIL INC-OTHPRP-MTD PRT-ST CM 289,742.55 0.00 0.00 0.00 0.00 289,742.55 YTD 289,742.55 0.00 0.00 0.00 0.00 289,742.55 410 10153 DIT-UTIL INC-OTH-ELEC-ST OFFST CM 268,725.10 0.00 0.00 0.00 0.00 268,725.10 YTD 268,725.10 0.00 0.00 0.00 0.00 268,725.10 410 10184 DIT-UTIL INC-LIF-UNPR-FD CM 11,900.92 0.00 0.00 0.00 0.00 11,900.92 YTD 11,900.92 0.00 0.00 0.00 0.00 11,900.92 410 10185 DIT-UTIL INC-LIF-UNPR-ST CM 3,662.68 0.00 0.00 0.00 0.00 3,662.68 YTD 3,662.68 0.00 0.00 0.00 0.00 3,662.68 410 10186 DIT-UTILINC-OTHPRP-BAS-UNPR-FD CM 271,725.31 0.00 0.00 0.00 0.00 271,725.31 YTD 271,725.31 0.00 0.00 0.00 0.00 271,725.31 410 10187 DIT-UTILINC-OTHPRP-BAS-UNPR-ST CM 69,889.72 0.00 0.00 0.00 0.00 69,889.72 YTD 69,889.72 0.00 0.00 0.00 0.00 69,889.72 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 123 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 410 10188 DIT-UTILINC-OTHPRP-RMV-UNPR-FD CM 66,790.08 0.00 0.00 0.00 0.00 66,790.08 YTD 66,790.08 0.00 0.00 0.00 0.00 66,790.08 410 10189 DIT-UTILINC-OTHPRP-RMV-UNPR-ST CM 10,495.58 0.00 0.00 0.00 0.00 10,495.58 YTD 10,495.58 0.00 0.00 0.00 0.00 10,495.58 410 10308 DIT-UTIL INC-OTH-ELEC-ST CM 245,234.63 0.00 0.00 0.00 0.00 245,234.63 YTD 245,234.63 0.00 0.00 0.00 0.00 245,234.63 410 11100 DIT-UTIL INC-OTH-NON-PROP-FED CM 1,560,584.00 0.00 0.00 0.00 0.00 1,560,584.00 YTD 1,560,584.00 0.00 0.00 0.00 0.00 1,560,584.00 410 20160 DIT-OTH INC&DED-ST-OFFSET CM 11.37 0.00 0.00 0.00 0.00 11.37 YTD 11.37 0.00 0.00 0.00 0.00 11.37 410 *** TOTAL CM 6,417,874.43 0.00 0.00 0.00 0.00 6,417,874.43 YTD 6,417,874.43 0.00 0.00 0.00 0.00 6,417,874.43 TOTAL 410 00000 CM 6,417,874.43 0.00 0.00 0.00 0.00 6,417,874.43 YTD 6,417,874.43 0.00 0.00 0.00 0.00 6,417,874.43 411 10031 DIT-OTH PRP-PRTCT-FD-CR CM -601,261.88 0.00 0.00 0.00 0.00 -601,261.88 YTD -601,261.88 0.00 0.00 0.00 0.00 -601,261.88 411 10032 DIT-OTH PRP-PRTCT-ST-CR CM -86,212.20 0.00 0.00 0.00 0.00 -86,212.20 YTD -86,212.20 0.00 0.00 0.00 0.00 -86,212.20 411 10041 DIT-AA PRP-RMVL-FD-CR CM -66,790.08 0.00 0.00 0.00 0.00 -66,790.08 YTD -66,790.08 0.00 0.00 0.00 0.00 -66,790.08 411 10042 DIT-AA PRP-RMVL-ST-CR CM -10,495.58 0.00 0.00 0.00 0.00 -10,495.58 YTD -10,495.58 0.00 0.00 0.00 0.00 -10,495.58 411 10153 DIT ST OFF PROP TD CM -310,513.92 0.00 0.00 0.00 0.00 -310,513.92 YTD -310,513.92 0.00 0.00 0.00 0.00 -310,513.92 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 124 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 -117,558.31 0.00 0.00 0.00 0.00 -117,558.31 411 10185 DIT-CR-UTINC-OTHPRP-LF-UNPR-ST CM -21,239.20 0.00 0.00 0.00 0.00 -21,239.20 YTD -21,239.20 0.00 0.00 0.00 0.00 -21,239.20 411 10186 DIT-CR-UTINC-OTHPRP-BS-UNPR-FD CM -558,544.78 0.00 0.00 0.00 0.00 -558,544.78 YTD -558,544.78 0.00 0.00 0.00 0.00 -558,544.78 411 10187 DIT-CR-UTINC-OTHPRP-BS-UNPR-ST CM -87,771.32 0.00 0.00 0.00 0.00 -87,771.32 YTD -87,771.32 0.00 0.00 0.00 0.00 -87,771.32 411 10188 DIT-REMOVAL UNPR-FED CM -426,038.13 0.00 0.00 0.00 0.00 -426,038.13 YTD -426,038.13 0.00 0.00 0.00 0.00 -426,038.13 411 10189 DIT-REMOVAL UNPR-ST CM -66,951.43 0.00 0.00 0.00 0.00 -66,951.43 YTD -66,951.43 0.00 0.00 0.00 0.00 -66,951.43 411 10307 DIT-CR,UTIL INC-OTH-ELEC-FED CM -3,112,861.68 0.00 0.00 0.00 0.00 -3112861.68 YTD -3,112,861.68 0.00 0.00 0.00 0.00 -3112861.68 411 12100 DIT-CR,UTIL INC-OTH-ELEC-FL CM -489,163.98 0.00 0.00 0.00 0.00 -489,163.98 YTD -489,163.98 0.00 0.00 0.00 0.00 -489,163.98 411 20347 DIT-CR,OTH INC&DED-OTH-FED CM -206.77 0.00 0.00 0.00 0.00 -206.77 YTD -206.77 0.00 0.00 0.00 0.00 -206.77 411 20348 DIT-CR,OTH INC&DED-OTH-ST CM -32.49 0.00 0.00 0.00 0.00 -32.49 YTD -32.49 0.00 0.00 0.00 0.00 -32.49 411 *** TOTAL CM -5,955,641.75 0.00 0.00 0.00 0.00 -5955641.75 YTD -5,955,641.75 0.00 0.00 0.00 0.00 -5955641.75 TOTAL 411 00000 CM -5,955,641.75 0.00 0.00 0.00 0.00 -5955641.75 YTD -5,955,641.75 0.00 0.00 0.00 0.00 -5955641.75 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 125 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 411 10117 ARO ACCR. EXP. STEAM PRODUCTION CM 44,294.15 0.00 0.00 0.00 0.00 44,294.15 YTD 44,294.15 0.00 0.00 0.00 0.00 44,294.15 411 10447 ARO ACCR. EXP. OTHER PRODUCTION CM 4,675.11 0.00 0.00 0.00 0.00 4,675.11 YTD 4,675.11 0.00 0.00 0.00 0.00 4,675.11 411 10557 ARO ACCR. EXP. TRANSMISSION CM 264.63 0.00 0.00 0.00 0.00 264.63 YTD 264.63 0.00 0.00 0.00 0.00 264.63 411 10667 ARO ACCR. EXP. DISTRIBUTION CM 1,085.49 0.00 0.00 0.00 0.00 1,085.49 YTD 1,085.49 0.00 0.00 0.00 0.00 1,085.49 411 10777 ARO ACCR. EXP. GENERAL PLANT CM 4,155.55 0.00 0.00 0.00 0.00 4,155.55 YTD 4,155.55 0.00 0.00 0.00 0.00 4,155.55 411 *** TOTAL CM 54,474.93 0.00 0.00 0.00 0.00 54,474.93 YTD 54,474.93 0.00 0.00 0.00 0.00 54,474.93 TOTAL 411 10000 CM 54,474.93 0.00 0.00 0.00 0.00 54,474.93 YTD 54,474.93 0.00 0.00 0.00 0.00 54,474.93 411 40420 ITC ADJ-ELEC-AM INV TX FD 10% CM -133,117.00 0.00 0.00 0.00 0.00 -133,117.00 YTD -133,117.00 0.00 0.00 0.00 0.00 -133,117.00 411 40422 ITC ADJ,UTIL OPER-ELEC-4% CM -465.00 0.00 0.00 0.00 0.00 -465.00 YTD -465.00 0.00 0.00 0.00 0.00 -465.00 411 80000 GAIN FROM DISPOSITION OF ALLOW CM -6,394.39 0.00 0.00 0.00 0.00 -6,394.39 YTD -6,394.39 0.00 0.00 0.00 0.00 -6,394.39 411 *** TOTAL CM -139,976.39 0.00 0.00 0.00 0.00 -139,976.39 YTD -139,976.39 0.00 0.00 0.00 0.00 -139,976.39 TOTAL 411 20000 CM -139,976.39 0.00 0.00 0.00 0.00 -139,976.39 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 126 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -139,976.39 0.00 0.00 0.00 0.00 -139,976.39 415 00001 MJC REV-SURGE PRODUCTS CM -101,356.24 0.00 0.00 0.00 0.00 -101,356.24 YTD -101,356.24 0.00 0.00 0.00 0.00 -101,356.24 415 00002 MJC MISC REV-SURGE PRODUCTS CM -424.83 0.00 0.00 0.00 0.00 -424.83 YTD -424.83 0.00 0.00 0.00 0.00 -424.83 415 *** TOTAL CM -101,781.07 0.00 0.00 0.00 0.00 -101,781.07 YTD -101,781.07 0.00 0.00 0.00 0.00 -101,781.07 TOTAL 415 00000 CM -101,781.07 0.00 0.00 0.00 0.00 -101,781.07 YTD -101,781.07 0.00 0.00 0.00 0.00 -101,781.07 416 00001 MJC EXP-SURGE PRODUCTS CM 10,387.36 4,178.36 0.00 0.00 2,292.60 3,916.40 YTD 10,387.36 4,178.36 0.00 0.00 2,292.60 3,916.40 416 00003 MJC EXP-SURGE PRODUCTS-DEPR CM 28,162.10 0.00 0.00 0.00 0.00 28,162.10 YTD 28,162.10 0.00 0.00 0.00 0.00 28,162.10 416 00005 MJC EXP-SURGE PRODUCTS-CLAIMS CM 285.00 0.00 0.00 0.00 0.00 285.00 YTD 285.00 0.00 0.00 0.00 0.00 285.00 416 00009 MJC EXP-SURGE PRODUCTS CM 5,075.00 0.00 0.00 0.00 3,600.00 1,475.00 YTD 5,075.00 0.00 0.00 0.00 3,600.00 1,475.00 416 *** TOTAL CM 43,909.46 4,178.36 0.00 0.00 5,892.60 33,838.50 YTD 43,909.46 4,178.36 0.00 0.00 5,892.60 33,838.50 TOTAL 416 00000 CM 43,909.46 4,178.36 0.00 0.00 5,892.60 33,838.50 YTD 43,909.46 4,178.36 0.00 0.00 5,892.60 33,838.50 418 00031 NONOP RENT INC-DEPR & AMORT PROGRAM: GLS758FP GULF POWER COMPANY PAGE 127 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 281.71 0.00 0.00 0.00 0.00 281.71 YTD 281.71 0.00 0.00 0.00 0.00 281.71 418 10105 EQTY EARN SUB DEF STK TRST CM -64,405.01 0.00 0.00 0.00 0.00 -64,405.01 YTD -64,405.01 0.00 0.00 0.00 0.00 -64,405.01 418 11700 EQTY EARN SUB DEF CASH TRST CM 211.23 0.00 0.00 0.00 0.00 211.23 YTD 211.23 0.00 0.00 0.00 0.00 211.23 418 11800 EQTY EARN SUB DEF - CHG IN CTRL TRST CM 3,690.12 0.00 0.00 0.00 0.00 3,690.12 YTD 3,690.12 0.00 0.00 0.00 0.00 3,690.12 418 *** TOTAL CM -60,221.95 0.00 0.00 0.00 0.00 -60,221.95 YTD -60,221.95 0.00 0.00 0.00 0.00 -60,221.95 TOTAL 418 00000 CM -60,221.95 0.00 0.00 0.00 0.00 -60,221.95 YTD -60,221.95 0.00 0.00 0.00 0.00 -60,221.95 419 00001 INT&DIV INC-INT CM -647.48 0.00 0.00 0.00 0.00 -647.48 YTD -647.48 0.00 0.00 0.00 0.00 -647.48 419 00015 INT&DIV INC-INT-FC UND RECOV CM -686.72 0.00 0.00 0.00 0.00 -686.72 YTD -686.72 0.00 0.00 0.00 0.00 -686.72 419 00032 INT&DIV INC-INT-PROP INS FUND CM -464.22 0.00 0.00 0.00 0.00 -464.22 YTD -464.22 0.00 0.00 0.00 0.00 -464.22 419 00044 INT&DIV INC-INT-UPS-JEA CM -15.00 0.00 0.00 0.00 0.00 -15.00 YTD -15.00 0.00 0.00 0.00 0.00 -15.00 419 00046 INT&DIV INC-INT-UPS-FPL CM -101.00 0.00 0.00 0.00 0.00 -101.00 YTD -101.00 0.00 0.00 0.00 0.00 -101.00 419 00050 INT&DIV INC-INT-UPS-FPC CM -46.00 0.00 0.00 0.00 0.00 -46.00 YTD -46.00 0.00 0.00 0.00 0.00 -46.00 419 01955 INT&DIV INC-INT-WHSL FPU FUEL PROGRAM: GLS758FP GULF POWER COMPANY PAGE 128 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -8.20 0.00 0.00 0.00 0.00 -8.20 YTD -8.20 0.00 0.00 0.00 0.00 -8.20 419 10000 AFUDC-OTHER FUNDS CM -418,341.93 0.00 0.00 0.00 0.00 -418,341.93 YTD -418,341.93 0.00 0.00 0.00 0.00 -418,341.93 419 *** TOTAL CM -420,310.55 0.00 0.00 0.00 0.00 -420,310.55 YTD -420,310.55 0.00 0.00 0.00 0.00 -420,310.55 TOTAL 419 00000 CM -420,310.55 0.00 0.00 0.00 0.00 -420,310.55 YTD -420,310.55 0.00 0.00 0.00 0.00 -420,310.55 421 00055 MIS NONOP INC-NONHDG GAIN-ELEC CM 6,351.17 0.00 0.00 0.00 0.00 6,351.17 YTD 6,351.17 0.00 0.00 0.00 0.00 6,351.17 421 *** TOTAL CM 6,351.17 0.00 0.00 0.00 0.00 6,351.17 YTD 6,351.17 0.00 0.00 0.00 0.00 6,351.17 TOTAL 421 00000 CM 6,351.17 0.00 0.00 0.00 0.00 6,351.17 YTD 6,351.17 0.00 0.00 0.00 0.00 6,351.17 425 00100 MISCELLANEOUS A CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 21,276.00 0.00 0.00 0.00 0.00 21,276.00 425 *** TOTAL CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 21,276.00 0.00 0.00 0.00 0.00 21,276.00 TOTAL 425 00000 CM 21,276.00 0.00 0.00 0.00 0.00 21,276.00 YTD 21,276.00 0.00 0.00 0.00 0.00 21,276.00 426 10000 DONATIONS - OTHER CM 28,134.21 0.00 0.00 0.00 28,182.43 -48.22 YTD 28,134.21 0.00 0.00 0.00 28,182.43 -48.22 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 129 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 426 40000 EXP CIVIC,POLTCL&RELAT ACT CM 95,947.55 12,888.85 0.00 0.00 40,290.73 42,767.97 YTD 95,947.55 12,888.85 0.00 0.00 40,290.73 42,767.97 426 40200 EXP CIVIC&POLITICAL-PAC CM 495.50 380.38 0.00 0.00 0.00 115.12 YTD 495.50 380.38 0.00 0.00 0.00 115.12 426 50000 MISC NON-OP EXP CM 46,641.10 0.00 0.00 0.00 1,117.55 45,523.55 YTD 46,641.10 0.00 0.00 0.00 1,117.55 45,523.55 426 50100 OTH DED-CIVIC&SCL CLB DUES CM 6,225.37 0.00 0.00 0.00 4,732.06 1,493.31 YTD 6,225.37 0.00 0.00 0.00 4,732.06 1,493.31 426 50750 OTH DED-GOODCENTS SLS CM 5,118.61 3,062.04 0.00 0.00 0.00 2,056.57 YTD 5,118.61 3,062.04 0.00 0.00 0.00 2,056.57 426 50786 OTH DED-FAS133-LOSS-ELEC-SEC CM -145.95 0.00 0.00 0.00 0.00 -145.95 YTD -145.95 0.00 0.00 0.00 0.00 -145.95 426 *** TOTAL CM 182,416.39 16,331.27 0.00 0.00 74,322.77 91,762.35 YTD 182,416.39 16,331.27 0.00 0.00 74,322.77 91,762.35 TOTAL 426 00000 CM 182,416.39 16,331.27 0.00 0.00 74,322.77 91,762.35 YTD 182,416.39 16,331.27 0.00 0.00 74,322.77 91,762.35 427 00450 ECSAMBIA COUNTY PCB 5.625% 2022 CM 173,437.50 0.00 0.00 0.00 0.00 173,437.50 YTD 173,437.50 0.00 0.00 0.00 0.00 173,437.50 427 00452 VAR INT PCB CM 587.88 0.00 0.00 0.00 0.00 587.88 YTD 587.88 0.00 0.00 0.00 0.00 587.88 427 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 183,750.00 0.00 0.00 0.00 0.00 183,750.00 427 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 52,000.00 0.00 0.00 0.00 0.00 52,000.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 130 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 40,687.50 0.00 0.00 0.00 0.00 40,687.50 427 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 145,375.00 0.00 0.00 0.00 0.00 145,375.00 427 00458 PCB-ESCAMBIA-$65M-2039 CM 94,791.67 0.00 0.00 0.00 0.00 94,791.67 YTD 94,791.67 0.00 0.00 0.00 0.00 94,791.67 427 00459 PCB ESCAMBIA-VAR%-$65M-2039 CM 9,424.77 0.00 0.00 0.00 0.00 9,424.77 YTD 9,424.77 0.00 0.00 0.00 0.00 9,424.77 427 *** TOTAL CM 700,054.32 0.00 0.00 0.00 0.00 700,054.32 YTD 700,054.32 0.00 0.00 0.00 0.00 700,054.32 TOTAL 427 00400 CM 700,054.32 0.00 0.00 0.00 0.00 700,054.32 YTD 700,054.32 0.00 0.00 0.00 0.00 700,054.32 427 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 244,717.00 0.00 0.00 0.00 0.00 244,717.00 427 00722 $60MM 30YR INS SR NOTE 5.25% SERIES H DUE 7/15/33 CM 262,500.00 0.00 0.00 0.00 0.00 262,500.00 YTD 262,500.00 0.00 0.00 0.00 0.00 262,500.00 427 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 191,666.67 0.00 0.00 0.00 0.00 191,666.67 427 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 291,601.33 0.00 0.00 0.00 0.00 291,601.33 YTD 291,601.33 0.00 0.00 0.00 0.00 291,601.33 427 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 CM 171,354.16 0.00 0.00 0.00 0.00 171,354.16 YTD 171,354.16 0.00 0.00 0.00 0.00 171,354.16 427 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 306,250.00 0.00 0.00 0.00 0.00 306,250.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 131 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 282,500.00 0.00 0.00 0.00 0.00 282,500.00 427 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 530,822.33 0.00 0.00 0.00 0.00 530,822.33 427 00759 $85MM SR NOTE SERIES 2007A CM 392,666.67 0.00 0.00 0.00 0.00 392,666.67 YTD 392,666.67 0.00 0.00 0.00 0.00 392,666.67 427 00761 INTLTDBT-VAR%/$110M/2011 CM 110,050.49 0.00 0.00 0.00 0.00 110,050.49 YTD 110,050.49 0.00 0.00 0.00 0.00 110,050.49 427 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 40,906.83 0.00 0.00 0.00 0.00 40,906.83 427 *** TOTAL CM 2,825,035.48 0.00 0.00 0.00 0.00 2,825,035.48 YTD 2,825,035.48 0.00 0.00 0.00 0.00 2,825,035.48 TOTAL 427 00500 CM 2,825,035.48 0.00 0.00 0.00 0.00 2,825,035.48 YTD 2,825,035.48 0.00 0.00 0.00 0.00 2,825,035.48 428 00450 DISC PCB ESC-$37M-07/2022 CM 5,355.51 0.00 0.00 0.00 0.00 5,355.51 YTD 5,355.51 0.00 0.00 0.00 0.00 5,355.51 428 00452 3RD VAR INT PCB CM 179.72 0.00 0.00 0.00 0.00 179.72 YTD 179.72 0.00 0.00 0.00 0.00 179.72 428 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 4,870.93 0.00 0.00 0.00 0.00 4,870.93 428 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 2,836.24 0.00 0.00 0.00 0.00 2,836.24 428 00456 ESCAMBIA COUNTY AUCTION RATE PCB - $32.550 CM 3,132.30 0.00 0.00 0.00 0.00 3,132.30 YTD 3,132.30 0.00 0.00 0.00 0.00 3,132.30 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 132 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 6,203.84 0.00 0.00 0.00 0.00 6,203.84 428 00458 DISC PCB ESC-$65M-2039 CM 1,775.52 0.00 0.00 0.00 0.00 1,775.52 YTD 1,775.52 0.00 0.00 0.00 0.00 1,775.52 428 00459 DISC PCB ESC-VAR%-$65M-2039 CM 1,748.44 0.00 0.00 0.00 0.00 1,748.44 YTD 1,748.44 0.00 0.00 0.00 0.00 1,748.44 428 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 5,441.39 0.00 0.00 0.00 0.00 5,441.39 428 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 8,662.67 0.00 0.00 0.00 0.00 8,662.67 428 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 5,975.03 0.00 0.00 0.00 0.00 5,975.03 428 00749 SENIOR NOTE SERIES F INSURED 5.6% DUE 4/1/2033 CM 9,041.82 0.00 0.00 0.00 0.00 9,041.82 YTD 9,041.82 0.00 0.00 0.00 0.00 9,041.82 428 00753 $35MM 40YR SENIOR NOTE 5.875% DUE 4/01/2044 CM 2,592.66 0.00 0.00 0.00 0.00 2,592.66 YTD 2,592.66 0.00 0.00 0.00 0.00 2,592.66 428 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 5,921.46 0.00 0.00 0.00 0.00 5,921.46 428 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 2,725.19 0.00 0.00 0.00 0.00 2,725.19 428 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 8,233.32 0.00 0.00 0.00 0.00 8,233.32 428 00759 $85MM SR NOTE SERIES 2007A CM 6,627.89 0.00 0.00 0.00 0.00 6,627.89 YTD 6,627.89 0.00 0.00 0.00 0.00 6,627.89 428 00761 AMORT OF DEBT EXPENSE - $110M LLOYDS CM 3,079.52 0.00 0.00 0.00 0.00 3,079.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 133 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 3,079.52 0.00 0.00 0.00 0.00 3,079.52 428 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 46,419.60 0.00 0.00 0.00 0.00 46,419.60 428 *** TOTAL CM 130,823.05 0.00 0.00 0.00 0.00 130,823.05 YTD 130,823.05 0.00 0.00 0.00 0.00 130,823.05 TOTAL 428 00000 CM 130,823.05 0.00 0.00 0.00 0.00 130,823.05 YTD 130,823.05 0.00 0.00 0.00 0.00 130,823.05 428 01029 PCB-E-8.25/2017 CM 5,452.97 0.00 0.00 0.00 0.00 5,452.97 YTD 5,452.97 0.00 0.00 0.00 0.00 5,452.97 428 01030 AMOR LOSS 15.0% CM 20,219.00 0.00 0.00 0.00 0.00 20,219.00 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 714.34 0.00 0.00 0.00 0.00 714.34 428 01034 PCB 6.75% 2022 CM 961.12 0.00 0.00 0.00 0.00 961.12 YTD 961.12 0.00 0.00 0.00 0.00 961.12 428 01039 AMOR LOSS 12.6% CM 6,279.14 0.00 0.00 0.00 0.00 6,279.14 YTD 6,279.14 0.00 0.00 0.00 0.00 6,279.14 428 01040 AMOR LOSS 11.5% CM 4,597.67 0.00 0.00 0.00 0.00 4,597.67 YTD 4,597.67 0.00 0.00 0.00 0.00 4,597.67 428 01042 AM LOSS 10.125% CM 14,121.68 0.00 0.00 0.00 0.00 14,121.68 YTD 14,121.68 0.00 0.00 0.00 0.00 14,121.68 428 01049 AM L 10.0% 2013 CM 4,270.92 0.00 0.00 0.00 0.00 4,270.92 YTD 4,270.92 0.00 0.00 0.00 0.00 4,270.92 428 01056 AM L 10.5% 2014 CM 6,072.64 0.00 0.00 0.00 0.00 6,072.64 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 134 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 6,072.64 0.00 0.00 0.00 0.00 6,072.64 428 01057 AM L 7-1/8 2021 CM 3,104.72 0.00 0.00 0.00 0.00 3,104.72 YTD 3,104.72 0.00 0.00 0.00 0.00 3,104.72 428 01059 AM L 8.75% 2021 CM 12,633.41 0.00 0.00 0.00 0.00 12,633.41 YTD 12,633.41 0.00 0.00 0.00 0.00 12,633.41 428 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 1,244.72 0.00 0.00 0.00 0.00 1,244.72 428 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 1,628.16 0.00 0.00 0.00 0.00 1,628.16 428 01063 AM L - VARIABLE RATE MONROE COUNTY PCB DUE 2024 CM 733.04 0.00 0.00 0.00 0.00 733.04 YTD 733.04 0.00 0.00 0.00 0.00 733.04 428 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 2,941.75 0.00 0.00 0.00 0.00 2,941.75 428 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 10,723.47 0.00 0.00 0.00 0.00 10,723.47 428 01067 AMORT OF LOSS 7.5% JR SUB NOTE DUE 6/30/2037 CM 1,542.27 0.00 0.00 0.00 0.00 1,542.27 YTD 1,542.27 0.00 0.00 0.00 0.00 1,542.27 428 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 2,109.41 0.00 0.00 0.00 0.00 2,109.41 428 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 896.28 0.00 0.00 0.00 0.00 896.28 428 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 1,537.59 0.00 0.00 0.00 0.00 1,537.59 428 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 3,392.74 0.00 0.00 0.00 0.00 3,392.74 428 01073 AMORTIZED LOSS 7% CAPITAL TRUST II DUE 2037 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 135 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 3,306.53 0.00 0.00 0.00 0.00 3,306.53 YTD 3,306.53 0.00 0.00 0.00 0.00 3,306.53 428 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 10,455.06 0.00 0.00 0.00 0.00 10,455.06 428 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 8,211.79 0.00 0.00 0.00 0.00 8,211.79 428 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 2,397.20 0.00 0.00 0.00 0.00 2,397.20 428 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 1,276.26 0.00 0.00 0.00 0.00 1,276.26 428 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 3,621.06 0.00 0.00 0.00 0.00 3,621.06 428 *** TOTAL CM 134,444.94 0.00 0.00 0.00 0.00 134,444.94 YTD 134,444.94 0.00 0.00 0.00 0.00 134,444.94 TOTAL 428 00100 CM 134,444.94 0.00 0.00 0.00 0.00 134,444.94 YTD 134,444.94 0.00 0.00 0.00 0.00 134,444.94 431 00000 OTHER INTEREST EXPENSE CM 2,093.96 0.00 0.00 0.00 0.00 2,093.96 YTD 2,093.96 0.00 0.00 0.00 0.00 2,093.96 431 00034 OTH INT EXP-UPS CM 263.12 0.00 0.00 0.00 0.00 263.12 YTD 263.12 0.00 0.00 0.00 0.00 263.12 431 00100 OTH INT EXP-CUST DEPOSITS CM 161,051.14 0.00 0.00 0.00 0.00 161,051.14 YTD 161,051.14 0.00 0.00 0.00 0.00 161,051.14 431 00200 OTH INT EXP-NOTE PAYABLE CM 9,852.28 0.00 0.00 0.00 0.00 9,852.28 YTD 9,852.28 0.00 0.00 0.00 0.00 9,852.28 431 00250 OTH INT EXP-COMM PAPER PROG PROGRAM: GLS758FP GULF POWER COMPANY PAGE 136 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 13,033.86 0.00 0.00 0.00 0.00 13,033.86 YTD 13,033.86 0.00 0.00 0.00 0.00 13,033.86 431 00996 OTH INT EXP-ENVIRO OVER RECOV CM 1,864.47 0.00 0.00 0.00 0.00 1,864.47 YTD 1,864.47 0.00 0.00 0.00 0.00 1,864.47 431 00997 OTH INT EXP-ECCR OVER RECOV CM 236.66 0.00 0.00 0.00 0.00 236.66 YTD 236.66 0.00 0.00 0.00 0.00 236.66 431 00999 OTH INT EXP-PPCCR OVER RECOV CM 515.00 0.00 0.00 0.00 0.00 515.00 YTD 515.00 0.00 0.00 0.00 0.00 515.00 431 01953 OTH INT EXP-WHSL BLNTSTWN-FUEL CM 15.14 0.00 0.00 0.00 0.00 15.14 YTD 15.14 0.00 0.00 0.00 0.00 15.14 431 01954 OTH INT EXP-WHSL BLNTSTWN-ENV CM 2.60 0.00 0.00 0.00 0.00 2.60 YTD 2.60 0.00 0.00 0.00 0.00 2.60 431 01956 OTH INT EXP-WHSL FPU-ENV CM 33.88 0.00 0.00 0.00 0.00 33.88 YTD 33.88 0.00 0.00 0.00 0.00 33.88 431 *** TOTAL CM 188,962.11 0.00 0.00 0.00 0.00 188,962.11 YTD 188,962.11 0.00 0.00 0.00 0.00 188,962.11 TOTAL 431 00000 CM 188,962.11 0.00 0.00 0.00 0.00 188,962.11 YTD 188,962.11 0.00 0.00 0.00 0.00 188,962.11 432 00000 AFUDC-CR-BORROWED FUNDS CM -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 YTD -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 432 *** TOTAL CM -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 YTD -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 TOTAL 432 00000 CM -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 YTD -166,724.96 0.00 0.00 0.00 0.00 -166,724.96 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 137 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OTHER INCOME/DEDUCTS RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 437 00016 DIV DEC-PRFD STK 6.0%-FPC CM 825,000.00 0.00 0.00 0.00 0.00 825,000.00 YTD 825,000.00 0.00 0.00 0.00 0.00 825,000.00 437 00017 DIV DEC-PRFD STK 6.5%-FPC CM 725,625.00 0.00 0.00 0.00 0.00 725,625.00 YTD 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 -516,875.00 0.00 0.00 0.00 0.00 -516,875.00 437 43131 PREFERENCE DIVIDENDS ACCRUED CM 516,875.00 0.00 0.00 0.00 0.00 516,875.00 YTD 516,875.00 0.00 0.00 0.00 0.00 516,875.00 437 *** TOTAL CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 YTD 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 TOTAL 437 00000 CM 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 YTD 1,550,625.00 0.00 0.00 0.00 0.00 1,550,625.00 438 00000 DIVIDENDS DECLARED-COMMON STK CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 438 *** TOTAL CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 TOTAL 438 00000 CM 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 YTD 26,075,000.00 0.00 0.00 0.00 0.00 26075000.00 TOTAL OTHER INCOME/DEDUCTS OTHER INCOME/DEDUCTS BEG YR BL 0.00 CM 55,481,032.76 20,509.63 0.00 0.00 80,215.37 55380307.76 YTD 55,481,032.76 20,509.63 0.00 0.00 80,215.37 55380307.76 END BAL 55,481,032.76 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 138 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 440 00090 RES ACCRUED REV CM -311,414.00 0.00 0.00 0.00 0.00 -311,414.00 YTD -311,414.00 0.00 0.00 0.00 0.00 -311,414.00 440 00100 BILLED RS BASE CM -64,321,629.17 0.00 0.00 0.00 0.00 -64321629.17 YTD -64,321,629.17 0.00 0.00 0.00 0.00 -64321629.17 440 00140 BILLD RSVP BASE CM -1,976,651.87 0.00 0.00 0.00 0.00 -1976651.87 YTD -1,976,651.87 0.00 0.00 0.00 0.00 -1976651.87 440 00146 BILLD RSVP PARTICIPATION CM -43,433.30 0.00 0.00 0.00 0.00 -43,433.30 YTD -43,433.30 0.00 0.00 0.00 0.00 -43,433.30 440 00147 BILLD RSVP ECCR CREDIT CM -18,510.74 0.00 0.00 0.00 0.00 -18,510.74 YTD -18,510.74 0.00 0.00 0.00 0.00 -18,510.74 440 00150 RESIDENTIAL SERVICE - "FLAT BILL" CM -1,284,285.81 0.00 0.00 0.00 0.00 -1284285.81 YTD -1,284,285.81 0.00 0.00 0.00 0.00 -1284285.81 440 00170 BILLED OS2 BASE CM -315,172.66 0.00 0.00 0.00 0.00 -315,172.66 YTD -315,172.66 0.00 0.00 0.00 0.00 -315,172.66 440 00600 RESIDENTIAL FLATBILL CM -92,469.48 0.00 0.00 0.00 0.00 -92,469.48 YTD -92,469.48 0.00 0.00 0.00 0.00 -92,469.48 440 00990 BLD RS-ILG-BASE CM -5,598.77 0.00 0.00 0.00 0.00 -5,598.77 YTD -5,598.77 0.00 0.00 0.00 0.00 -5,598.77 440 *** TOTAL CM -68,369,165.80 0.00 0.00 0.00 0.00 -68369165.80 YTD -68,369,165.80 0.00 0.00 0.00 0.00 -68369165.80 TOTAL 400 00440 CM -68,369,165.80 0.00 0.00 0.00 0.00 -68369165.80 YTD -68,369,165.80 0.00 0.00 0.00 0.00 -68369165.80 442 00100 BILLED GS BASE CM -3,628,287.12 0.00 0.00 0.00 0.00 -3628287.12 YTD -3,628,287.12 0.00 0.00 0.00 0.00 -3628287.12 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 139 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -270,301.44 0.00 0.00 0.00 0.00 -270,301.44 YTD -270,301.44 0.00 0.00 0.00 0.00 -270,301.44 442 00140 BILLED GSD BASE CM -22,362,518.45 0.00 0.00 0.00 0.00 -22362518.45 YTD -22,362,518.45 0.00 0.00 0.00 0.00 -22362518.45 442 00150 COMMERCIAL SERVICE - "FLAT BILL" CM -35,440.29 0.00 0.00 0.00 0.00 -35,440.29 YTD -35,440.29 0.00 0.00 0.00 0.00 -35,440.29 442 00160 BILLD GSDT BASE CM -204,840.73 0.00 0.00 0.00 0.00 -204,840.73 YTD -204,840.73 0.00 0.00 0.00 0.00 -204,840.73 442 00224 COM ACCRUED REV CM 3,813,234.00 0.00 0.00 0.00 0.00 3,813,234.00 YTD 3,813,234.00 0.00 0.00 0.00 0.00 3,813,234.00 442 00300 BILLED LP BASE CM -3,458,369.05 0.00 0.00 0.00 0.00 -3458369.05 YTD -3,458,369.05 0.00 0.00 0.00 0.00 -3458369.05 442 00320 BILLED LPT BASE CM -3,251,504.07 0.00 0.00 0.00 0.00 -3251504.07 YTD -3,251,504.07 0.00 0.00 0.00 0.00 -3251504.07 442 00400 BILLED RTP BASE CM -417,731.22 0.00 0.00 0.00 0.00 -417,731.22 YTD -417,731.22 0.00 0.00 0.00 0.00 -417,731.22 442 00600 COMMERCIAL FLATBILL CM -401.71 0.00 0.00 0.00 0.00 -401.71 YTD -401.71 0.00 0.00 0.00 0.00 -401.71 442 00700 BILLED OS2 BASE CM -777,224.41 0.00 0.00 0.00 0.00 -777,224.41 YTD -777,224.41 0.00 0.00 0.00 0.00 -777,224.41 442 00720 BIL OS2BLB BASE CM -44,904.47 0.00 0.00 0.00 0.00 -44,904.47 YTD -44,904.47 0.00 0.00 0.00 0.00 -44,904.47 442 00740 BILLED OS3 BASE CM -356,954.71 0.00 0.00 0.00 0.00 -356,954.71 YTD -356,954.71 0.00 0.00 0.00 0.00 -356,954.71 442 00990 BLD CM-ILG-BASE CM -113.10 0.00 0.00 0.00 0.00 -113.10 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 140 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -30,995,356.77 0.00 0.00 0.00 0.00 -30995356.77 YTD -30,995,356.77 0.00 0.00 0.00 0.00 -30995356.77 TOTAL 400 00442 CM -30,995,356.77 0.00 0.00 0.00 0.00 -30995356.77 YTD -30,995,356.77 0.00 0.00 0.00 0.00 -30995356.77 442 00290 IND ACCRUED REV CM -184,296.00 0.00 0.00 0.00 0.00 -184,296.00 YTD -184,296.00 0.00 0.00 0.00 0.00 -184,296.00 442 01100 BILLED GS BASE CM -4,651.00 0.00 0.00 0.00 0.00 -4,651.00 YTD -4,651.00 0.00 0.00 0.00 0.00 -4,651.00 442 01130 INDUSTRIAL - GENERAL SERVICES - NON DEMAND - TIME CM -2,552.53 0.00 0.00 0.00 0.00 -2,552.53 YTD -2,552.53 0.00 0.00 0.00 0.00 -2,552.53 442 01140 BILLED GSD BASE CM -551,029.92 0.00 0.00 0.00 0.00 -551,029.92 YTD -551,029.92 0.00 0.00 0.00 0.00 -551,029.92 442 01160 BILLD GSDT BASE CM -10,930.48 0.00 0.00 0.00 0.00 -10,930.48 YTD -10,930.48 0.00 0.00 0.00 0.00 -10,930.48 442 01300 BILLED LP BASE CM -812,725.87 0.00 0.00 0.00 0.00 -812,725.87 YTD -812,725.87 0.00 0.00 0.00 0.00 -812,725.87 442 01320 BILLED LPT BASE CM -5,078,835.55 0.00 0.00 0.00 0.00 -5078835.55 YTD -5,078,835.55 0.00 0.00 0.00 0.00 -5078835.55 442 01400 BILLED RTP BASE CM -4,539,757.32 0.00 0.00 0.00 0.00 -4539757.32 YTD -4,539,757.32 0.00 0.00 0.00 0.00 -4539757.32 442 01420 CSA BASE CM -294,204.61 0.00 0.00 0.00 0.00 -294,204.61 YTD -294,204.61 0.00 0.00 0.00 0.00 -294,204.61 442 01500 BLD SBS1PE BASE CM -77,017.85 0.00 0.00 0.00 0.00 -77,017.85 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 141 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -77,017.85 0.00 0.00 0.00 0.00 -77,017.85 442 01520 BLD SBS1BT BASE CM -29,082.51 0.00 0.00 0.00 0.00 -29,082.51 YTD -29,082.51 0.00 0.00 0.00 0.00 -29,082.51 442 01700 BILLED OS2 BASE CM -9,967.83 0.00 0.00 0.00 0.00 -9,967.83 YTD -9,967.83 0.00 0.00 0.00 0.00 -9,967.83 442 01740 BILLED OS3 BASE CM -2.12 0.00 0.00 0.00 0.00 -2.12 YTD -2.12 0.00 0.00 0.00 0.00 -2.12 442 *** TOTAL CM -11,595,053.59 0.00 0.00 0.00 0.00 -11595053.59 YTD -11,595,053.59 0.00 0.00 0.00 0.00 -11595053.59 TOTAL 400 00443 CM -11,595,053.59 0.00 0.00 0.00 0.00 -11595053.59 YTD -11,595,053.59 0.00 0.00 0.00 0.00 -11595053.59 444 00100 STREET LGT BASE CM -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 YTD -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 444 *** TOTAL CM -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 YTD -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 TOTAL 400 00444 CM -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 YTD -370,390.84 0.00 0.00 0.00 0.00 -370,390.84 447 02100 ASSOC-NTR-ENRG-GENL CM -7,308,331.43 0.00 0.00 0.00 0.00 -7308331.43 YTD -7,308,331.43 0.00 0.00 0.00 0.00 -7308331.43 447 02200 ASSOC-NTR-CAPACITY CM -22,150.00 0.00 0.00 0.00 0.00 -22,150.00 YTD -22,150.00 0.00 0.00 0.00 0.00 -22,150.00 447 02290 ANTRC-OATT-P2P-F-SC GEN CM -5,334.36 0.00 0.00 0.00 0.00 -5,334.36 YTD -5,334.36 0.00 0.00 0.00 0.00 -5,334.36 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 142 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 -5,914.78 0.00 0.00 0.00 0.00 -5,914.78 YTD -5,914.78 0.00 0.00 0.00 0.00 -5,914.78 447 02293 ANTRC-OATT-ANCIL-P2P-SC GEN CM -742.38 0.00 0.00 0.00 0.00 -742.38 YTD -742.38 0.00 0.00 0.00 0.00 -742.38 447 02294 ANTRC-OATT-ANCIL-P2P-NF-SC GEN CM -646.93 0.00 0.00 0.00 0.00 -646.93 YTD -646.93 0.00 0.00 0.00 0.00 -646.93 447 02297 ANTRC-OATT-FERC-P2P-F-SC GEN CM -85.82 0.00 0.00 0.00 0.00 -85.82 YTD -85.82 0.00 0.00 0.00 0.00 -85.82 447 02298 ANTRC-OATT-FERC-P2P-NF-SC GEN CM -66.61 0.00 0.00 0.00 0.00 -66.61 YTD -66.61 0.00 0.00 0.00 0.00 -66.61 447 03100 NON-ASSOC-TR-ENRG-GENL CM -2,634,997.93 0.00 0.00 0.00 0.00 -2634997.93 YTD -2,634,997.93 0.00 0.00 0.00 0.00 -2634997.93 447 03200 NON-ASSOC-TR-CAPACITY CM -921,937.25 0.00 0.00 0.00 0.00 -921,937.25 YTD -921,937.25 0.00 0.00 0.00 0.00 -921,937.25 447 04100 NON-ASSOC-NTR-ENRG-GENL CM -3,947,743.98 0.00 0.00 0.00 0.00 -3947743.98 YTD -3,947,743.98 0.00 0.00 0.00 0.00 -3947743.98 447 04200 NON-ASSOC-NTR-CAPACITY CM -2,261,293.90 0.00 0.00 0.00 0.00 -2261293.90 YTD -2,261,293.90 0.00 0.00 0.00 0.00 -2261293.90 447 04301 NANTR-GIS-ANCL-OTH-ENERGY FCR CM -9,644.95 0.00 0.00 0.00 0.00 -9,644.95 YTD -9,644.95 0.00 0.00 0.00 0.00 -9,644.95 447 *** TOTAL CM -17,118,890.32 0.00 0.00 0.00 0.00 -17118890.32 YTD -17,118,890.32 0.00 0.00 0.00 0.00 -17118890.32 TOTAL 400 00447 CM -17,118,890.32 0.00 0.00 0.00 0.00 -17118890.32 YTD -17,118,890.32 0.00 0.00 0.00 0.00 -17118890.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 143 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 451 00008 MISC SVC REV-FRANCH FEE CM -3,485,584.47 0.00 0.00 0.00 0.00 -3485584.47 YTD -3,485,584.47 0.00 0.00 0.00 0.00 -3485584.47 451 00012 MISC SVC REV-INSPCT&INVSTG CM -4,850.24 0.00 0.00 0.00 0.00 -4,850.24 YTD -4,850.24 0.00 0.00 0.00 0.00 -4,850.24 451 00023 MISC SVC REV-RECONNECT FEE CM -219,571.32 0.00 0.00 0.00 0.00 -219,571.32 YTD -219,571.32 0.00 0.00 0.00 0.00 -219,571.32 451 00028 MISC SVC REV-RETURN CHK FEES CM -28,986.30 0.00 0.00 0.00 0.00 -28,986.30 YTD -28,986.30 0.00 0.00 0.00 0.00 -28,986.30 451 00030 MISC SVC REV-TEMP SVC INT&REM CM -454.84 0.00 0.00 0.00 0.00 -454.84 YTD -454.84 0.00 0.00 0.00 0.00 -454.84 451 00033 MISC SVC REV-RESTORE CM -45,962.03 0.00 0.00 0.00 0.00 -45,962.03 YTD -45,962.03 0.00 0.00 0.00 0.00 -45,962.03 451 00034 MISC SVC REV-RESTORE-AFTHRS CM -4,320.00 0.00 0.00 0.00 0.00 -4,320.00 YTD -4,320.00 0.00 0.00 0.00 0.00 -4,320.00 451 00035 MISC SVC REV-RESTORE-POINT SVC CM -2,280.00 0.00 0.00 0.00 0.00 -2,280.00 YTD -2,280.00 0.00 0.00 0.00 0.00 -2,280.00 451 00080 MISC SVC REV-CONNECT FEE CM -9,261.00 0.00 0.00 0.00 0.00 -9,261.00 YTD -9,261.00 0.00 0.00 0.00 0.00 -9,261.00 451 00090 MISC SVC REV-COLLECT FEE CM -4,720.00 0.00 0.00 0.00 0.00 -4,720.00 YTD -4,720.00 0.00 0.00 0.00 0.00 -4,720.00 451 *** TOTAL CM -3,805,990.20 0.00 0.00 0.00 0.00 -3805990.20 YTD -3,805,990.20 0.00 0.00 0.00 0.00 -3805990.20 TOTAL 400 00451 CM -3,805,990.20 0.00 0.00 0.00 0.00 -3805990.20 YTD -3,805,990.20 0.00 0.00 0.00 0.00 -3805990.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 144 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 454 00100 POLE ATTACHMENT CM -183,876.03 0.00 0.00 0.00 0.00 -183,876.03 YTD -183,876.03 0.00 0.00 0.00 0.00 -183,876.03 454 00200 EQUIPMENT RENTA CM -141,390.92 0.00 0.00 0.00 0.00 -141,390.92 YTD -141,390.92 0.00 0.00 0.00 0.00 -141,390.92 454 00203 RENT GOOD CENTS SURGE PROTECT CM -25,422.90 0.00 0.00 0.00 0.00 -25,422.90 YTD -25,422.90 0.00 0.00 0.00 0.00 -25,422.90 454 00410 RENT ELEC PROP-MCROWV FBR OPTC CM -54,204.00 0.00 0.00 0.00 0.00 -54,204.00 YTD -54,204.00 0.00 0.00 0.00 0.00 -54,204.00 454 00900 RENT-ELECTRIC PROPERTY-MISCELL CM -30,018.14 0.00 0.00 0.00 0.00 -30,018.14 YTD -30,018.14 0.00 0.00 0.00 0.00 -30,018.14 454 *** TOTAL CM -434,911.99 0.00 0.00 0.00 0.00 -434,911.99 YTD -434,911.99 0.00 0.00 0.00 0.00 -434,911.99 TOTAL 400 00454 CM -434,911.99 0.00 0.00 0.00 0.00 -434,911.99 YTD -434,911.99 0.00 0.00 0.00 0.00 -434,911.99 456 00000 OTHER ELECTRIC REVENUES CM -180,457.17 0.00 0.00 0.00 0.00 -180,457.17 YTD -180,457.17 0.00 0.00 0.00 0.00 -180,457.17 456 00946 OTH ELEC REV-P&L SALE OF GAS CM -753,277.22 0.00 0.00 0.00 0.00 -753,277.22 YTD -753,277.22 0.00 0.00 0.00 0.00 -753,277.22 456 00947 OTHER-FUEL CLAU CM -3,456,854.63 0.00 0.00 0.00 0.00 -3456854.63 YTD -3,456,854.63 0.00 0.00 0.00 0.00 -3456854.63 456 00948 OTHER-CONS CLAU CM 294,767.08 0.00 0.00 0.00 0.00 294,767.08 YTD 294,767.08 0.00 0.00 0.00 0.00 294,767.08 456 00949 OTHER-CAPA CLAU CM 3,142,875.00 0.00 0.00 0.00 0.00 3,142,875.00 YTD 3,142,875.00 0.00 0.00 0.00 0.00 3,142,875.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 145 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 456 00951 OTHER-ECRCLAUS CM -757,264.55 0.00 0.00 0.00 0.00 -757,264.55 YTD -757,264.55 0.00 0.00 0.00 0.00 -757,264.55 456 01953 OTH ELEC REV-WHSL B-FUEL CM -10,819.13 0.00 0.00 0.00 0.00 -10,819.13 YTD -10,819.13 0.00 0.00 0.00 0.00 -10,819.13 456 01954 OTH ELEC REV-WHSL B-ENVIR CM -3,637.00 0.00 0.00 0.00 0.00 -3,637.00 YTD -3,637.00 0.00 0.00 0.00 0.00 -3,637.00 456 01955 OTH ELEC REV-WHSL FPU-FUEL CM -23,096.69 0.00 0.00 0.00 0.00 -23,096.69 YTD -23,096.69 0.00 0.00 0.00 0.00 -23,096.69 456 01956 OTH ELEC REV-WHSL FPU-ENVIR CM -29,700.05 0.00 0.00 0.00 0.00 -29,700.05 YTD -29,700.05 0.00 0.00 0.00 0.00 -29,700.05 456 12068 ANTR-TRANS-INTERCONN-ADMIN-SPC CM -2,508.80 0.00 0.00 0.00 0.00 -2,508.80 YTD -2,508.80 0.00 0.00 0.00 0.00 -2,508.80 456 13011 NATR-OATT-REACTIVE-CONTRA CM 4,521.50 0.00 0.00 0.00 0.00 4,521.50 YTD 4,521.50 0.00 0.00 0.00 0.00 4,521.50 456 13100 NON-ASSOC-TR-ENRG-GENL CM -56.48 0.00 0.00 0.00 0.00 -56.48 YTD -56.48 0.00 0.00 0.00 0.00 -56.48 456 14020 NANTR-OATT-ANCIL-P2P-F-OTH CM -8,414.24 0.00 0.00 0.00 0.00 -8,414.24 YTD -8,414.24 0.00 0.00 0.00 0.00 -8,414.24 456 14022 NANTR-OATT-ANCIL-P2P-NF-OTH CM -3,796.08 0.00 0.00 0.00 0.00 -3,796.08 YTD -3,796.08 0.00 0.00 0.00 0.00 -3,796.08 456 14024 NANTR-OATT-ANCIL-NTWKSVC-OTH CM -43,586.17 0.00 0.00 0.00 0.00 -43,586.17 YTD -43,586.17 0.00 0.00 0.00 0.00 -43,586.17 456 14030 NANTR-OATT-DIST-NTWKSVC-OTH CM -85,777.91 0.00 0.00 0.00 0.00 -85,777.91 YTD -85,777.91 0.00 0.00 0.00 0.00 -85,777.91 456 14040 NANTR-OATT-FERC-P2P-F-OTH CM -1,023.65 0.00 0.00 0.00 0.00 -1,023.65 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 146 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD -1,023.65 0.00 0.00 0.00 0.00 -1,023.65 456 14041 NANTR-TRANS-ANCIL-SCHERER 4 CM -2,582.00 0.00 0.00 0.00 0.00 -2,582.00 YTD -2,582.00 0.00 0.00 0.00 0.00 -2,582.00 456 14042 NANTR-OATT-FERC-P2P-NF-OTH CM -454.95 0.00 0.00 0.00 0.00 -454.95 YTD -454.95 0.00 0.00 0.00 0.00 -454.95 456 14044 NANTR-OATT-FERC-NTWKSVC-OTH CM -4,753.46 0.00 0.00 0.00 0.00 -4,753.46 YTD -4,753.46 0.00 0.00 0.00 0.00 -4,753.46 456 14071 NANTR-TRANS-INTERCONNPCC-IPPS CM -3,582.32 0.00 0.00 0.00 0.00 -3,582.32 YTD -3,582.32 0.00 0.00 0.00 0.00 -3,582.32 456 14080 NANTR-TRANS-MEAG-CONT SVC CM -5,124.38 0.00 0.00 0.00 0.00 -5,124.38 YTD -5,124.38 0.00 0.00 0.00 0.00 -5,124.38 456 14094 NANTR-TRANS-GTC-SCH-SYSCON&DS CM -13,232.39 0.00 0.00 0.00 0.00 -13,232.39 YTD -13,232.39 0.00 0.00 0.00 0.00 -13,232.39 456 14200 NON-ASSOC-NTR-CAPACITY CM -8,936.34 0.00 0.00 0.00 0.00 -8,936.34 YTD -8,936.34 0.00 0.00 0.00 0.00 -8,936.34 456 14210 NANTRC-OATT-P2P-F-OTH CM -53,589.26 0.00 0.00 0.00 0.00 -53,589.26 YTD -53,589.26 0.00 0.00 0.00 0.00 -53,589.26 456 14212 NANTRC-OATT-P2P-NF-OTH CM -32,162.23 0.00 0.00 0.00 0.00 -32,162.23 YTD -32,162.23 0.00 0.00 0.00 0.00 -32,162.23 456 14214 NANTRC-OATT-NETWORK-SVC-OTHER CM -355,792.45 0.00 0.00 0.00 0.00 -355,792.45 YTD -355,792.45 0.00 0.00 0.00 0.00 -355,792.45 456 *** TOTAL CM -2,398,315.97 0.00 0.00 0.00 0.00 -2398315.97 YTD -2,398,315.97 0.00 0.00 0.00 0.00 -2398315.97 TOTAL 400 00456 CM -2,398,315.97 0.00 0.00 0.00 0.00 -2398315.97 YTD -2,398,315.97 0.00 0.00 0.00 0.00 -2398315.97 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 147 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPERATING REVENUES RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL OPERATING REVENUES OPERATING REVENUES BEG YR BL 0.00 CM -135,088,075.48 0.00 0.00 0.00 0.00 -135088075.5 YTD -135,088,075.48 0.00 0.00 0.00 0.00 -135088075.5 END BAL -135,088,075.48 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 148 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 616,306.86 87,977.20 0.00 0.00 3,829.38 524,500.28 YTD 616,306.86 87,977.20 0.00 0.00 3,829.38 524,500.28 500 *** TOTAL CM 616,306.86 87,977.20 0.00 0.00 3,829.38 524,500.28 YTD 616,306.86 87,977.20 0.00 0.00 3,829.38 524,500.28 501 00000 OTHER MISC FUEL EXPENSE CM 165,897.46 0.00 0.00 -0.00 0.00 165,897.46 YTD 165,897.46 0.00 0.00 -0.00 0.00 165,897.46 501 00001 COAL CM 51,510,906.06 0.00 0.00 0.00 0.00 51510906.06 YTD 51,510,906.06 0.00 0.00 0.00 0.00 51510906.06 501 00002 LIGHTER OIL CM 191,406.63 0.00 0.00 0.00 0.00 191,406.63 YTD 191,406.63 0.00 0.00 0.00 0.00 191,406.63 501 00003 NATURAL GAS CM 408,227.11 0.00 0.00 0.00 0.00 408,227.11 YTD 408,227.11 0.00 0.00 0.00 0.00 408,227.11 501 00011 COAL HANDLING CM 273,919.14 71,063.90 0.00 0.00 3,820.24 199,035.00 YTD 273,919.14 71,063.90 0.00 0.00 3,820.24 199,035.00 501 00012 OIL HANDLING CM 3,157.46 0.00 0.00 0.00 0.00 3,157.46 YTD 3,157.46 0.00 0.00 0.00 0.00 3,157.46 501 00441 NON RECOVERABLE FUEL HANDLING OTHER CM 11,600.31 0.00 0.00 0.00 13,037.67 -1,437.36 YTD 11,600.31 0.00 0.00 0.00 13,037.67 -1,437.36 501 00464 STM-FUEL-ASH DISPOSAL EXP CM 66,230.81 0.00 0.00 0.00 50,774.82 15,455.99 YTD 66,230.81 0.00 0.00 0.00 50,774.82 15,455.99 501 00465 STM-FUEL-ASH DISPOS SLS-CONTRA CM 31,152.21 0.00 0.00 0.00 0.00 31,152.21 YTD 31,152.21 0.00 0.00 0.00 0.00 31,152.21 501 *** TOTAL CM 52,662,497.19 71,063.90 0.00 -0.00 67,632.73 52523800.56 YTD 52,662,497.19 71,063.90 0.00 -0.00 67,632.73 52523800.56 502 00000 STEAM EXPENSES CM 551,458.13 469,931.22 0.00 955.85 623.75 79,947.31 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 149 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 551,458.13 469,931.22 0.00 955.85 623.75 79,947.31 502 00119 ECRC - SELECTIVE CATALYTIC REDUCTION (AMMONIA) CM 66,117.98 0.00 0.00 0.00 66,117.98 0.00 YTD 66,117.98 0.00 0.00 0.00 66,117.98 0.00 502 00121 ECRC - SNCR CHEMICALS CM 271,495.58 5,183.40 0.00 0.00 279,005.34 -12,693.16 YTD 271,495.58 5,183.40 0.00 0.00 279,005.34 -12,693.16 502 00122 ECRC-STM-STM EXP- CHEM-SCRUBBER CM 821,071.89 0.00 0.00 0.00 493,365.46 327,706.43 YTD 821,071.89 0.00 0.00 0.00 493,365.46 327,706.43 502 *** TOTAL CM 1,710,143.58 475,114.62 0.00 955.85 839,112.53 394,960.58 YTD 1,710,143.58 475,114.62 0.00 955.85 839,112.53 394,960.58 505 00000 ELECTRIC EXPENS CM 333,405.11 208,870.11 0.00 408.00 36,970.31 87,156.69 YTD 333,405.11 208,870.11 0.00 408.00 36,970.31 87,156.69 505 *** TOTAL CM 333,405.11 208,870.11 0.00 408.00 36,970.31 87,156.69 YTD 333,405.11 208,870.11 0.00 408.00 36,970.31 87,156.69 506 00000 MISC STM PWR EX CM 949,286.42 265,634.25 0.00 2,213.51 168,309.95 513,128.71 YTD 949,286.42 265,634.25 0.00 2,213.51 168,309.95 513,128.71 506 00001 RESEARCH & DEVELOPMENT CM 52,516.26 0.00 0.00 0.00 0.00 52,516.26 YTD 52,516.26 0.00 0.00 0.00 0.00 52,516.26 506 00002 AIR QUALITY CONTROL CM 142,696.23 6,910.26 0.00 0.00 531.56 135,254.41 YTD 142,696.23 6,910.26 0.00 0.00 531.56 135,254.41 506 00003 WATER QUALITY CONTROL CM 28,660.98 17,463.11 0.00 0.00 100.17 11,097.70 YTD 28,660.98 17,463.11 0.00 0.00 100.17 11,097.70 506 00103 ECRC-TITLE V CM 6,129.42 6,129.42 0.00 0.00 2,916.00 -2,916.00 YTD 6,129.42 6,129.42 0.00 0.00 2,916.00 -2,916.00 506 00105 ECRC-EMISSION MONITORING CM 13,194.23 12,517.48 0.00 0.00 676.75 0.00 YTD 13,194.23 12,517.48 0.00 0.00 676.75 0.00 506 00106 ECRC-GENERAL WATER QUALITY PROGRAM: GLS758FP GULF POWER COMPANY PAGE 150 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 36,999.43 5,735.55 0.00 0.00 22,117.87 9,146.01 YTD 36,999.43 5,735.55 0.00 0.00 22,117.87 9,146.01 506 00111 ECRC-GENERAL SOLID & HAZARDOUS WASTE CM 13,085.90 9,958.79 0.00 0.00 2,630.65 496.46 YTD 13,085.90 9,958.79 0.00 0.00 2,630.65 496.46 506 00112 ECRC-ABOVE GROUND STORAGE TANKS CM 374.71 374.71 0.00 0.00 11,619.01 -11,619.01 YTD 374.71 374.71 0.00 0.00 11,619.01 -11,619.01 506 00114 ECRC-STM-ASH POND CM -591.18 0.00 0.00 0.00 8,520.00 -9,111.18 YTD -591.18 0.00 0.00 0.00 8,520.00 -9,111.18 506 00115 ECRC-MERCURY EMISSIONS CM 625.00 0.00 0.00 0.00 625.00 0.00 YTD 625.00 0.00 0.00 0.00 625.00 0.00 506 00128 STM-ECRC-MACT AIR POLLUTANT CM 41.49 0.00 0.00 0.00 0.00 41.49 YTD 41.49 0.00 0.00 0.00 0.00 41.49 506 *** TOTAL CM 1,243,018.89 324,723.57 0.00 2,213.51 218,046.96 698,034.85 YTD 1,243,018.89 324,723.57 0.00 2,213.51 218,046.96 698,034.85 509 00000 ALLOWANCES-EMISSION CM 681,395.31 0.00 0.00 0.00 0.00 681,395.31 YTD 681,395.31 0.00 0.00 0.00 0.00 681,395.31 509 00140 ANNUAL NOX CM 2,314,027.22 0.00 0.00 0.00 0.00 2,314,027.22 YTD 2,314,027.22 0.00 0.00 0.00 0.00 2,314,027.22 509 *** TOTAL CM 2,995,422.53 0.00 0.00 0.00 0.00 2,995,422.53 YTD 2,995,422.53 0.00 0.00 0.00 0.00 2,995,422.53 TOTAL 401 00500 CM 59,560,794.16 1,167,749.40 0.00 3,577.36 1,165,591.91 57223875.49 YTD 59,560,794.16 1,167,749.40 0.00 3,577.36 1,165,591.91 57223875.49 510 00000 STM-MAINT ENG & SUPV CM 534,998.02 221,667.18 0.00 0.00 6,379.44 306,951.40 YTD 534,998.02 221,667.18 0.00 0.00 6,379.44 306,951.40 510 *** TOTAL CM 534,998.02 221,667.18 0.00 0.00 6,379.44 306,951.40 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 151 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 534,998.02 221,667.18 0.00 0.00 6,379.44 306,951.40 511 00000 MAINT-STRUCTURE CM 248,037.83 41,415.79 0.00 19,429.85 167,386.05 19,806.14 YTD 248,037.83 41,415.79 0.00 19,429.85 167,386.05 19,806.14 511 *** TOTAL CM 248,037.83 41,415.79 0.00 19,429.85 167,386.05 19,806.14 YTD 248,037.83 41,415.79 0.00 19,429.85 167,386.05 19,806.14 512 00000 MAINT-BOILR PLT CM 1,918,472.34 344,252.85 0.00 123,736.54 576,324.05 874,158.90 YTD 1,918,472.34 344,252.85 0.00 123,736.54 576,324.05 874,158.90 512 00116 ECRC-SODIUM INJECTION CM 463.38 0.00 0.00 0.00 7,933.38 -7,470.00 YTD 463.38 0.00 0.00 0.00 7,933.38 -7,470.00 512 00119 ECRC - SELECTIVE CATALYTIC REDUCTION (MAINTENANCE) CM 4,729.03 4,710.48 0.00 1,006.37 62,889.56 -63,877.38 YTD 4,729.03 4,710.48 0.00 1,006.37 62,889.56 -63,877.38 512 00121 ECRC - SNCR MAINTENANCE (MATERIALS/LABOR) CM 2,942.34 5,442.34 0.00 0.00 0.00 -2,500.00 YTD 2,942.34 5,442.34 0.00 0.00 0.00 -2,500.00 512 00122 ECRC - SCRUBBER MAINTENANCE (MATERIAL AND LABOR) CM 459,344.37 142,976.11 0.00 244,274.80 12,367.58 59,725.88 YTD 459,344.37 142,976.11 0.00 244,274.80 12,367.58 59,725.88 512 *** TOTAL CM 2,385,951.46 497,381.78 0.00 369,017.71 659,514.57 860,037.40 YTD 2,385,951.46 497,381.78 0.00 369,017.71 659,514.57 860,037.40 513 00000 MAINT-ELEC PLNT CM 136,685.71 31,886.60 0.00 15,697.50 83,581.31 5,520.30 YTD 136,685.71 31,886.60 0.00 15,697.50 83,581.31 5,520.30 513 *** TOTAL CM 136,685.71 31,886.60 0.00 15,697.50 83,581.31 5,520.30 YTD 136,685.71 31,886.60 0.00 15,697.50 83,581.31 5,520.30 514 00000 MAINTENANCE-MISC STEAM PLANT CM 207,693.64 27,322.01 0.00 34,987.03 85,322.45 60,062.15 YTD 207,693.64 27,322.01 0.00 34,987.03 85,322.45 60,062.15 514 00105 ECRC-EMISSION MONITORING CM 14,811.63 0.00 0.00 0.00 14,383.12 428.51 YTD 14,811.63 0.00 0.00 0.00 14,383.12 428.51 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 152 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 514 *** TOTAL CM 222,505.27 27,322.01 0.00 34,987.03 99,705.57 60,490.66 YTD 222,505.27 27,322.01 0.00 34,987.03 99,705.57 60,490.66 TOTAL 402 00500 CM 3,528,178.29 819,673.36 0.00 439,132.09 1,016,566.94 1,252,805.90 YTD 3,528,178.29 819,673.36 0.00 439,132.09 1,016,566.94 1,252,805.90 546 00000 OPRS SUPV & ENGINEERING CM 83,547.64 60,348.16 0.00 0.00 0.00 23,199.48 YTD 83,547.64 60,348.16 0.00 0.00 0.00 23,199.48 546 *** TOTAL CM 83,547.64 60,348.16 0.00 0.00 0.00 23,199.48 YTD 83,547.64 60,348.16 0.00 0.00 0.00 23,199.48 547 00000 OTHER MISC FUEL EXPENSE CM 45,089.18 0.00 0.00 0.00 8,274.86 36,814.32 YTD 45,089.18 0.00 0.00 0.00 8,274.86 36,814.32 547 00002 OTHER OIL CM 176,128.41 0.00 0.00 0.00 0.00 176,128.41 YTD 176,128.41 0.00 0.00 0.00 0.00 176,128.41 547 00003 OTHER GAS CM 6,326,205.08 0.00 0.00 0.00 0.00 6,326,205.08 YTD 6,326,205.08 0.00 0.00 0.00 0.00 6,326,205.08 547 00004 GAS HEDGING SETTLEMENT CM 1,507,491.00 0.00 0.00 0.00 0.00 1,507,491.00 YTD 1,507,491.00 0.00 0.00 0.00 0.00 1,507,491.00 547 *** TOTAL CM 8,054,913.67 0.00 0.00 0.00 8,274.86 8,046,638.81 YTD 8,054,913.67 0.00 0.00 0.00 8,274.86 8,046,638.81 548 00000 OTHER GENERATION EXPENSES CM 76,572.40 71,425.92 0.00 86.53 5,031.95 28.00 YTD 76,572.40 71,425.92 0.00 86.53 5,031.95 28.00 548 *** TOTAL CM 76,572.40 71,425.92 0.00 86.53 5,031.95 28.00 YTD 76,572.40 71,425.92 0.00 86.53 5,031.95 28.00 549 00000 OTHER MISC EXPENSES CM 18,176.45 13,052.87 0.00 0.00 0.00 5,123.58 YTD 18,176.45 13,052.87 0.00 0.00 0.00 5,123.58 549 00105 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 153 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS ECRC-EMISSION MONITORING CM 57.83 0.00 0.00 0.00 57.83 0.00 YTD 57.83 0.00 0.00 0.00 57.83 0.00 549 *** TOTAL CM 18,234.28 13,052.87 0.00 0.00 57.83 5,123.58 YTD 18,234.28 13,052.87 0.00 0.00 57.83 5,123.58 TOTAL 401 00540 CM 8,233,267.99 144,826.95 0.00 86.53 13,364.64 8,074,989.87 YTD 8,233,267.99 144,826.95 0.00 86.53 13,364.64 8,074,989.87 551 00000 OTHER MTN SUPV & ENGINEERING CM 22,813.21 0.00 0.00 0.00 0.00 22,813.21 YTD 22,813.21 0.00 0.00 0.00 0.00 22,813.21 551 *** TOTAL CM 22,813.21 0.00 0.00 0.00 0.00 22,813.21 YTD 22,813.21 0.00 0.00 0.00 0.00 22,813.21 552 00000 MTN OF OTHER POWER GEN STRUCTURES CM 28,687.69 2,308.89 0.00 0.00 724.80 25,654.00 YTD 28,687.69 2,308.89 0.00 0.00 724.80 25,654.00 552 *** TOTAL CM 28,687.69 2,308.89 0.00 0.00 724.80 25,654.00 YTD 28,687.69 2,308.89 0.00 0.00 724.80 25,654.00 553 00000 MTN OF EQUIPMENT CM 2,066,634.65 310,440.72 0.00 11,848.28 520,399.96 1,223,945.69 YTD 2,066,634.65 310,440.72 0.00 11,848.28 520,399.96 1,223,945.69 553 *** TOTAL CM 2,066,634.65 310,440.72 0.00 11,848.28 520,399.96 1,223,945.69 YTD 2,066,634.65 310,440.72 0.00 11,848.28 520,399.96 1,223,945.69 554 00000 MTN OF OTHER POWER PLANT CM 1,265.38 293.19 0.00 532.10 440.09 0.00 YTD 1,265.38 293.19 0.00 532.10 440.09 0.00 554 00105 ECRC-EMISSION MONITORING CM 1,874.13 0.00 0.00 0.00 1,672.29 201.84 YTD 1,874.13 0.00 0.00 0.00 1,672.29 201.84 554 *** TOTAL CM 3,139.51 293.19 0.00 532.10 2,112.38 201.84 YTD 3,139.51 293.19 0.00 532.10 2,112.38 201.84 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 154 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 402 00540 CM 2,121,275.06 313,042.80 0.00 12,380.38 523,237.14 1,272,614.74 YTD 2,121,275.06 313,042.80 0.00 12,380.38 523,237.14 1,272,614.74 555 05100 ASSOC-ENRG-GENL CM 7,769,421.74 0.00 0.00 0.00 0.00 7,769,421.74 YTD 7,769,421.74 0.00 0.00 0.00 0.00 7,769,421.74 555 05200 ASSOC-CAPACITY CM 277,989.84 0.00 0.00 0.00 0.00 277,989.84 YTD 277,989.84 0.00 0.00 0.00 0.00 277,989.84 555 05300 ASSOC-ENRG-FCR CM -2,110,313.77 0.00 0.00 0.00 0.00 -2110313.77 YTD -2,110,313.77 0.00 0.00 0.00 0.00 -2110313.77 555 06100 NON-ASSOC-ENRG-GENL CM 2,674,068.82 0.00 0.00 0.00 0.00 2,674,068.82 YTD 2,674,068.82 0.00 0.00 0.00 0.00 2,674,068.82 555 06200 NON-ASSOCIATE CAPACITY CM 747,700.00 0.00 0.00 0.00 0.00 747,700.00 YTD 747,700.00 0.00 0.00 0.00 0.00 747,700.00 555 06300 NON-ASSOC-ENERGY-FCR CM 38,372.79 0.00 0.00 0.00 934.65 37,438.14 YTD 38,372.79 0.00 0.00 0.00 934.65 37,438.14 555 06301 NON-ASSOC-OATT-ANC-PUR PWR-OTH NA EN FCR CM 5,193.42 0.00 0.00 0.00 0.00 5,193.42 YTD 5,193.42 0.00 0.00 0.00 0.00 5,193.42 555 *** TOTAL CM 9,402,432.84 0.00 0.00 0.00 934.65 9,401,498.19 YTD 9,402,432.84 0.00 0.00 0.00 934.65 9,401,498.19 556 00010 SYS & LOAD DISP CM 132,768.99 1,263.97 0.00 0.00 0.00 131,505.02 YTD 132,768.99 1,263.97 0.00 0.00 0.00 131,505.02 556 *** TOTAL CM 132,768.99 1,263.97 0.00 0.00 0.00 131,505.02 YTD 132,768.99 1,263.97 0.00 0.00 0.00 131,505.02 557 00010 OTHER EXPENSES CM 198,513.55 0.00 0.00 0.00 0.00 198,513.55 YTD 198,513.55 0.00 0.00 0.00 0.00 198,513.55 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 155 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 557 *** TOTAL CM 198,513.55 0.00 0.00 0.00 0.00 198,513.55 YTD 198,513.55 0.00 0.00 0.00 0.00 198,513.55 TOTAL 401 00550 CM 9,733,715.38 1,263.97 0.00 0.00 934.65 9,731,516.76 YTD 9,733,715.38 1,263.97 0.00 0.00 934.65 9,731,516.76 560 00000 TRNS-OPER ENG & SUPV CM 81,521.41 40,677.02 0.00 0.00 590.87 40,253.52 YTD 81,521.41 40,677.02 0.00 0.00 590.87 40,253.52 560 *** TOTAL CM 81,521.41 40,677.02 0.00 0.00 590.87 40,253.52 YTD 81,521.41 40,677.02 0.00 0.00 590.87 40,253.52 561 10000 TRNS-LOAD DISPATCH-RELIAB CM 10,081.00 0.00 0.00 0.00 0.00 10,081.00 YTD 10,081.00 0.00 0.00 0.00 0.00 10,081.00 561 20000 TRNS-LOAD DISP-MONITOR&OPER TRNS SYS CM 192,293.54 85,767.57 0.00 0.00 3,687.88 102,838.09 YTD 192,293.54 85,767.57 0.00 0.00 3,687.88 102,838.09 561 30000 TRNS-LOAD DISPATCH-TRNS SVC&SCHED CM 8,353.49 0.00 0.00 0.00 0.00 8,353.49 YTD 8,353.49 0.00 0.00 0.00 0.00 8,353.49 561 40000 SCHEDULING, SYSTEM CONTROL, AND DISPATCHING EXPENSES CM 10,170.63 0.00 0.00 0.00 0.00 10,170.63 YTD 10,170.63 0.00 0.00 0.00 0.00 10,170.63 561 50000 TRNS-RELIAB PLNNG & STD DEVEL CM 13,727.56 0.00 0.00 0.00 0.00 13,727.56 YTD 13,727.56 0.00 0.00 0.00 0.00 13,727.56 561 60000 TRNS-TRNS SVC STUDIES CM 2,260.75 0.00 0.00 0.00 0.00 2,260.75 YTD 2,260.75 0.00 0.00 0.00 0.00 2,260.75 561 70000 GENERATION INTERCONNECTION STUDIES CM 1,072.48 0.00 0.00 0.00 0.00 1,072.48 YTD 1,072.48 0.00 0.00 0.00 0.00 1,072.48 561 *** TOTAL CM 237,959.45 85,767.57 0.00 0.00 3,687.88 148,504.00 YTD 237,959.45 85,767.57 0.00 0.00 3,687.88 148,504.00 562 00000 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 156 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TRNS-STATION EXPENSES CM 3,406.55 2,337.89 0.00 0.00 483.83 584.83 YTD 3,406.55 2,337.89 0.00 0.00 483.83 584.83 562 *** TOTAL CM 3,406.55 2,337.89 0.00 0.00 483.83 584.83 YTD 3,406.55 2,337.89 0.00 0.00 483.83 584.83 563 00000 TRNS-OVERHEAD LINE EXPENSES CM -2,812.00 0.00 0.00 0.00 0.00 -2,812.00 YTD -2,812.00 0.00 0.00 0.00 0.00 -2,812.00 563 00115 TRNS-O/H LN EXP-115KV CM 4,912.25 990.37 0.00 0.00 5,472.84 -1,550.96 YTD 4,912.25 990.37 0.00 0.00 5,472.84 -1,550.96 563 00230 230 KV ROUTINE CM 957.46 727.32 0.00 0.00 0.00 230.14 YTD 957.46 727.32 0.00 0.00 0.00 230.14 563 *** TOTAL CM 3,057.71 1,717.69 0.00 0.00 5,472.84 -4,132.82 YTD 3,057.71 1,717.69 0.00 0.00 5,472.84 -4,132.82 565 00200 RECOVERABLE TRANSMISSION EXPENSE-ENERGY CM 56,308.15 0.00 0.00 0.00 0.00 56,308.15 YTD 56,308.15 0.00 0.00 0.00 0.00 56,308.15 565 00940 TRNS-ELEC BY OTH-SELF USE ADJ CM -36,123.03 0.00 0.00 0.00 0.00 -36,123.03 YTD -36,123.03 0.00 0.00 0.00 0.00 -36,123.03 565 *** TOTAL CM 20,185.12 0.00 0.00 0.00 0.00 20,185.12 YTD 20,185.12 0.00 0.00 0.00 0.00 20,185.12 566 00000 TRNS-MISC TRNS EXP CM 67,907.86 3,976.46 0.00 0.00 8,478.19 55,453.21 YTD 67,907.86 3,976.46 0.00 0.00 8,478.19 55,453.21 566 *** TOTAL CM 67,907.86 3,976.46 0.00 0.00 8,478.19 55,453.21 YTD 67,907.86 3,976.46 0.00 0.00 8,478.19 55,453.21 567 00000 TRNS-RENT CM 13,960.00 0.00 0.00 0.00 0.00 13,960.00 YTD 13,960.00 0.00 0.00 0.00 0.00 13,960.00 567 00119 TRNS-RENT-115KV LN & ABOVE CM 196,379.00 0.00 0.00 0.00 0.00 196,379.00 YTD 196,379.00 0.00 0.00 0.00 0.00 196,379.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 157 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 567 *** TOTAL CM 210,339.00 0.00 0.00 0.00 0.00 210,339.00 YTD 210,339.00 0.00 0.00 0.00 0.00 210,339.00 TOTAL 401 00560 CM 624,377.10 134,476.63 0.00 0.00 18,713.61 471,186.86 YTD 624,377.10 134,476.63 0.00 0.00 18,713.61 471,186.86 568 00000 TRNS-MAINT ENG & SUPV CM 54,473.42 39,183.61 0.00 0.00 376.03 14,913.78 YTD 54,473.42 39,183.61 0.00 0.00 376.03 14,913.78 568 *** TOTAL CM 54,473.42 39,183.61 0.00 0.00 376.03 14,913.78 YTD 54,473.42 39,183.61 0.00 0.00 376.03 14,913.78 569 00000 MAINTENANCE OF STRUCTURES CM 15.43 12.34 0.00 0.00 0.00 3.09 YTD 15.43 12.34 0.00 0.00 0.00 3.09 569 00207 ECRC-GROUNDWATER CONTAMINATION CM 13,342.13 4,609.85 0.00 0.00 6,269.58 2,462.70 YTD 13,342.13 4,609.85 0.00 0.00 6,269.58 2,462.70 569 10000 TRNS-MAINT OF PC HARDWARE CM 2,575.00 0.00 0.00 0.00 0.00 2,575.00 YTD 2,575.00 0.00 0.00 0.00 0.00 2,575.00 569 20000 TRNS-MAINT OF PC SOFTWARE CM 7,493.40 0.00 0.00 0.00 0.00 7,493.40 YTD 7,493.40 0.00 0.00 0.00 0.00 7,493.40 569 *** TOTAL CM 23,425.96 4,622.19 0.00 0.00 6,269.58 12,534.19 YTD 23,425.96 4,622.19 0.00 0.00 6,269.58 12,534.19 570 00000 TRNS-MAINT OF STATION EQUIP CM 48,178.02 27,027.76 0.00 114.76 10,784.15 10,251.35 YTD 48,178.02 27,027.76 0.00 114.76 10,784.15 10,251.35 570 *** TOTAL CM 48,178.02 27,027.76 0.00 114.76 10,784.15 10,251.35 YTD 48,178.02 27,027.76 0.00 114.76 10,784.15 10,251.35 571 00000 TRNS-MAINT O/H LN-OTHER CM 2,339.39 0.00 0.00 0.00 6.32 2,333.07 YTD 2,339.39 0.00 0.00 0.00 6.32 2,333.07 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 158 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 571 00046 TRNS-MAINT O/H LN-46KV CM 381.91 328.81 0.00 0.00 0.00 53.10 YTD 381.91 328.81 0.00 0.00 0.00 53.10 571 00115 TRNS-MAINT O/H LN-115KV CM 15,341.15 2,167.62 0.00 1,004.24 17,448.20 -5,278.91 YTD 15,341.15 2,167.62 0.00 1,004.24 17,448.20 -5,278.91 571 00230 TRNS-MAINT O/H LN-230KV CM 34,190.64 253.43 0.00 0.00 30,934.09 3,003.12 YTD 34,190.64 253.43 0.00 0.00 30,934.09 3,003.12 571 *** TOTAL CM 52,253.09 2,749.86 0.00 1,004.24 48,388.61 110.38 YTD 52,253.09 2,749.86 0.00 1,004.24 48,388.61 110.38 573 00000 TRNS-MAINT OF MISC TRNS PLANT CM 7,836.85 5,179.51 0.00 0.00 0.00 2,657.34 YTD 7,836.85 5,179.51 0.00 0.00 0.00 2,657.34 573 *** TOTAL CM 7,836.85 5,179.51 0.00 0.00 0.00 2,657.34 YTD 7,836.85 5,179.51 0.00 0.00 0.00 2,657.34 TOTAL 402 00560 CM 186,167.34 78,762.93 0.00 1,119.00 65,818.37 40,467.04 YTD 186,167.34 78,762.93 0.00 1,119.00 65,818.37 40,467.04 580 00000 DSTR OPER ENG & SUPV CM 426,386.18 222,779.12 0.00 0.00 5,995.89 197,611.17 YTD 426,386.18 222,779.12 0.00 0.00 5,995.89 197,611.17 580 *** TOTAL CM 426,386.18 222,779.12 0.00 0.00 5,995.89 197,611.17 YTD 426,386.18 222,779.12 0.00 0.00 5,995.89 197,611.17 581 00000 DSTR-LOAD DISPATCH CM 51,688.39 13,633.25 0.00 0.00 7.11 38,048.03 YTD 51,688.39 13,633.25 0.00 0.00 7.11 38,048.03 581 *** TOTAL CM 51,688.39 13,633.25 0.00 0.00 7.11 38,048.03 YTD 51,688.39 13,633.25 0.00 0.00 7.11 38,048.03 582 00000 DSTR-STATION EXPENSES CM 12,061.47 11,563.26 0.00 0.00 20.01 478.20 YTD 12,061.47 11,563.26 0.00 0.00 20.01 478.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 159 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 582 *** TOTAL CM 12,061.47 11,563.26 0.00 0.00 20.01 478.20 YTD 12,061.47 11,563.26 0.00 0.00 20.01 478.20 583 00000 DSTR-OPER-OVERHEAD LINE EXPENSES CM 255,731.07 122,184.41 0.00 -243.80 5,487.89 128,302.57 YTD 255,731.07 122,184.41 0.00 -243.80 5,487.89 128,302.57 583 00211 ECRC GENERAL SOLID AND HAZARDOUS WASTE CM 3,230.55 1,606.89 0.00 0.00 6,118.40 -4,494.74 YTD 3,230.55 1,606.89 0.00 0.00 6,118.40 -4,494.74 583 *** TOTAL CM 258,961.62 123,791.30 0.00 -243.80 11,606.29 123,807.83 YTD 258,961.62 123,791.30 0.00 -243.80 11,606.29 123,807.83 584 00000 DSTR-OPER-UNDERGROUND LINE EXPENSES CM 60,787.22 22,758.14 0.00 732.73 34,239.69 3,056.66 YTD 60,787.22 22,758.14 0.00 732.73 34,239.69 3,056.66 584 *** TOTAL CM 60,787.22 22,758.14 0.00 732.73 34,239.69 3,056.66 YTD 60,787.22 22,758.14 0.00 732.73 34,239.69 3,056.66 585 00000 DSTR-OPER-STREET LIGHT & SIGNAL SYS EXP CM 48,726.21 2,877.16 0.00 8,668.27 35,489.07 1,691.71 YTD 48,726.21 2,877.16 0.00 8,668.27 35,489.07 1,691.71 585 *** TOTAL CM 48,726.21 2,877.16 0.00 8,668.27 35,489.07 1,691.71 YTD 48,726.21 2,877.16 0.00 8,668.27 35,489.07 1,691.71 586 00000 DSTR-OPER-METER EXPENSES CM 274,525.18 173,335.85 0.00 3,356.64 6,389.89 91,442.80 YTD 274,525.18 173,335.85 0.00 3,356.64 6,389.89 91,442.80 586 *** TOTAL CM 274,525.18 173,335.85 0.00 3,356.64 6,389.89 91,442.80 YTD 274,525.18 173,335.85 0.00 3,356.64 6,389.89 91,442.80 587 00000 DSTR-CUSTOMER INSTALLATION EXP CM 62,853.15 52,695.67 0.00 0.00 491.21 9,666.27 YTD 62,853.15 52,695.67 0.00 0.00 491.21 9,666.27 587 *** TOTAL CM 62,853.15 52,695.67 0.00 0.00 491.21 9,666.27 YTD 62,853.15 52,695.67 0.00 0.00 491.21 9,666.27 588 00000 DSTR-MISC DSTR EXP CM 155,128.35 32,845.90 0.00 605.58 17,123.75 104,553.12 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 160 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 155,128.35 32,845.90 0.00 605.58 17,123.75 104,553.12 588 00112 ECRC ABOVE GROUND FUEL STORAGE CM 85.00 0.00 0.00 0.00 85.00 0.00 YTD 85.00 0.00 0.00 0.00 85.00 0.00 588 *** TOTAL CM 155,213.35 32,845.90 0.00 605.58 17,208.75 104,553.12 YTD 155,213.35 32,845.90 0.00 605.58 17,208.75 104,553.12 TOTAL 401 00580 CM 1,351,202.77 656,279.65 0.00 13,119.42 111,447.91 570,355.79 YTD 1,351,202.77 656,279.65 0.00 13,119.42 111,447.91 570,355.79 590 00000 DSTR-MAINT ENG & SUPV CM 211,174.40 196,407.54 0.00 0.00 2,102.23 12,664.63 YTD 211,174.40 196,407.54 0.00 0.00 2,102.23 12,664.63 590 *** TOTAL CM 211,174.40 196,407.54 0.00 0.00 2,102.23 12,664.63 YTD 211,174.40 196,407.54 0.00 0.00 2,102.23 12,664.63 591 00000 DSTR-MAINT OF STRUCTURES CM 3,809.71 1,499.60 0.00 0.00 2,251.04 59.07 YTD 3,809.71 1,499.60 0.00 0.00 2,251.04 59.07 591 00207 ECRC-GROUNDWATER CONTAMINATION CM 84,432.24 16,303.27 0.00 0.00 22,739.74 45,389.23 YTD 84,432.24 16,303.27 0.00 0.00 22,739.74 45,389.23 591 *** TOTAL CM 88,241.95 17,802.87 0.00 0.00 24,990.78 45,448.30 YTD 88,241.95 17,802.87 0.00 0.00 24,990.78 45,448.30 592 00000 DSTR-MAINT OF STATION EQUIP CM 128,633.35 36,839.82 0.00 18,483.77 37,132.89 36,176.87 YTD 128,633.35 36,839.82 0.00 18,483.77 37,132.89 36,176.87 592 *** TOTAL CM 128,633.35 36,839.82 0.00 18,483.77 37,132.89 36,176.87 YTD 128,633.35 36,839.82 0.00 18,483.77 37,132.89 36,176.87 593 00000 DSTR-MAINT OF OVERHEAD LINES CM 892,222.08 193,770.83 0.00 -12,364.86 245,167.76 465,648.35 YTD 892,222.08 193,770.83 0.00 -12,364.86 245,167.76 465,648.35 593 *** TOTAL CM 892,222.08 193,770.83 0.00 -12,364.86 245,167.76 465,648.35 YTD 892,222.08 193,770.83 0.00 -12,364.86 245,167.76 465,648.35 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 161 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 594 00000 DSTR-MAINT OF UNDERGROUND LINES CM 186,207.13 68,705.10 0.00 32,432.22 44,917.13 40,152.68 YTD 186,207.13 68,705.10 0.00 32,432.22 44,917.13 40,152.68 594 *** TOTAL CM 186,207.13 68,705.10 0.00 32,432.22 44,917.13 40,152.68 YTD 186,207.13 68,705.10 0.00 32,432.22 44,917.13 40,152.68 595 00000 DSTR MAINT OF LINE TRANSFORMERS CM 39,216.63 25,268.84 0.00 0.00 24,701.36 -10,753.57 YTD 39,216.63 25,268.84 0.00 0.00 24,701.36 -10,753.57 595 00211 ECRC-GENERAL SOLID & HAZARDOUS CM 5,990.39 0.00 0.00 0.00 7,911.43 -1,921.04 YTD 5,990.39 0.00 0.00 0.00 7,911.43 -1,921.04 595 *** TOTAL CM 45,207.02 25,268.84 0.00 0.00 32,612.79 -12,674.61 YTD 45,207.02 25,268.84 0.00 0.00 32,612.79 -12,674.61 596 00000 DSTR MAINT STREET LTG & SIGNAL SYS CM 28,903.31 0.00 0.00 29,090.69 11,460.68 -11,648.06 YTD 28,903.31 0.00 0.00 29,090.69 11,460.68 -11,648.06 596 *** TOTAL CM 28,903.31 0.00 0.00 29,090.69 11,460.68 -11,648.06 YTD 28,903.31 0.00 0.00 29,090.69 11,460.68 -11,648.06 597 00000 DSTR-MAINT OF METERS CM 9,040.88 7,203.06 0.00 0.00 353.74 1,484.08 YTD 9,040.88 7,203.06 0.00 0.00 353.74 1,484.08 597 *** TOTAL CM 9,040.88 7,203.06 0.00 0.00 353.74 1,484.08 YTD 9,040.88 7,203.06 0.00 0.00 353.74 1,484.08 598 00000 DSTR-MAINT OF MISC DSTR PLANT CM 15,612.02 0.00 0.00 0.00 0.00 15,612.02 YTD 15,612.02 0.00 0.00 0.00 0.00 15,612.02 598 *** TOTAL CM 15,612.02 0.00 0.00 0.00 0.00 15,612.02 YTD 15,612.02 0.00 0.00 0.00 0.00 15,612.02 TOTAL 402 00580 CM 1,605,242.14 545,998.06 0.00 67,641.82 398,738.00 592,864.26 YTD 1,605,242.14 545,998.06 0.00 67,641.82 398,738.00 592,864.26 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 162 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 901 00000 SUPERVISION CM 24,000.77 20,629.64 0.00 0.00 187.79 3,183.34 YTD 24,000.77 20,629.64 0.00 0.00 187.79 3,183.34 901 *** TOTAL CM 24,000.77 20,629.64 0.00 0.00 187.79 3,183.34 YTD 24,000.77 20,629.64 0.00 0.00 187.79 3,183.34 902 00000 METER READING EXPENSES CM 235,924.38 141,141.99 0.00 934.79 63,548.04 30,299.56 YTD 235,924.38 141,141.99 0.00 934.79 63,548.04 30,299.56 902 *** TOTAL CM 235,924.38 141,141.99 0.00 934.79 63,548.04 30,299.56 YTD 235,924.38 141,141.99 0.00 934.79 63,548.04 30,299.56 903 00000 CUST RECORD & COLLECT EXP CM 1,092,438.96 463,309.52 0.00 976.31 53,730.51 574,422.62 YTD 1,092,438.96 463,309.52 0.00 976.31 53,730.51 574,422.62 903 *** TOTAL CM 1,092,438.96 463,309.52 0.00 976.31 53,730.51 574,422.62 YTD 1,092,438.96 463,309.52 0.00 976.31 53,730.51 574,422.62 904 00000 UNCOLLECTIBLE ACCOUNTS CM 1,044,767.29 0.00 0.00 0.00 0.00 1,044,767.29 YTD 1,044,767.29 0.00 0.00 0.00 0.00 1,044,767.29 904 *** TOTAL CM 1,044,767.29 0.00 0.00 0.00 0.00 1,044,767.29 YTD 1,044,767.29 0.00 0.00 0.00 0.00 1,044,767.29 905 00000 MISC CUSTOMER ACCOUNTS EXP CM 93,366.94 0.00 0.00 0.00 37.91 93,329.03 YTD 93,366.94 0.00 0.00 0.00 37.91 93,329.03 905 *** TOTAL CM 93,366.94 0.00 0.00 0.00 37.91 93,329.03 YTD 93,366.94 0.00 0.00 0.00 37.91 93,329.03 TOTAL 401 00900 CM 2,490,498.34 625,081.15 0.00 1,911.10 117,504.25 1,746,001.84 YTD 2,490,498.34 625,081.15 0.00 1,911.10 117,504.25 1,746,001.84 907 00000 CUST SERVICE & INFO EXP-SUPV CM 262,542.93 72,455.37 0.00 0.00 1,301.10 188,786.46 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 163 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 262,542.93 72,455.37 0.00 0.00 1,301.10 188,786.46 907 *** TOTAL CM 262,542.93 72,455.37 0.00 0.00 1,301.10 188,786.46 YTD 262,542.93 72,455.37 0.00 0.00 1,301.10 188,786.46 908 00000 CUSTOMER ASSISTANCE EXP CM 1,083,715.21 493,130.17 0.00 32,412.48 917,662.02 -359,489.46 YTD 1,083,715.21 493,130.17 0.00 32,412.48 917,662.02 -359,489.46 908 *** TOTAL CM 1,083,715.21 493,130.17 0.00 32,412.48 917,662.02 -359,489.46 YTD 1,083,715.21 493,130.17 0.00 32,412.48 917,662.02 -359,489.46 909 00000 INFO & INSTRUCTIONAL ADVER EXP CM 26,248.06 6,828.99 0.00 0.00 66,972.85 -47,553.78 YTD 26,248.06 6,828.99 0.00 0.00 66,972.85 -47,553.78 909 *** TOTAL CM 26,248.06 6,828.99 0.00 0.00 66,972.85 -47,553.78 YTD 26,248.06 6,828.99 0.00 0.00 66,972.85 -47,553.78 910 00000 MISC CUSTOMER SVC & INFO EXP CM 5,358.64 0.00 0.00 0.00 0.00 5,358.64 YTD 5,358.64 0.00 0.00 0.00 0.00 5,358.64 910 *** TOTAL CM 5,358.64 0.00 0.00 0.00 0.00 5,358.64 YTD 5,358.64 0.00 0.00 0.00 0.00 5,358.64 TOTAL 401 00905 CM 1,377,864.84 572,414.53 0.00 32,412.48 985,935.97 -212,898.14 YTD 1,377,864.84 572,414.53 0.00 32,412.48 985,935.97 -212,898.14 912 00000 DEMONSTRATING & SELLING EXP CM 440.64 0.00 0.00 0.00 440.64 0.00 YTD 440.64 0.00 0.00 0.00 440.64 0.00 912 01406 ED-COMMUNITY-OTH CM 30,616.97 19,479.22 0.00 0.00 1,202.82 9,934.93 YTD 30,616.97 19,479.22 0.00 0.00 1,202.82 9,934.93 912 *** TOTAL CM 31,057.61 19,479.22 0.00 0.00 1,643.46 9,934.93 YTD 31,057.61 19,479.22 0.00 0.00 1,643.46 9,934.93 TOTAL 401 00910 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 164 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 31,057.61 19,479.22 0.00 0.00 1,643.46 9,934.93 YTD 31,057.61 19,479.22 0.00 0.00 1,643.46 9,934.93 920 00000 ADMIN & GENERAL SALARIES CM 1,073,414.98 861,263.64 0.00 0.00 20,527.47 191,623.87 YTD 1,073,414.98 861,263.64 0.00 0.00 20,527.47 191,623.87 920 *** TOTAL CM 1,073,414.98 861,263.64 0.00 0.00 20,527.47 191,623.87 YTD 1,073,414.98 861,263.64 0.00 0.00 20,527.47 191,623.87 921 00000 OFFICE SUPPLIES & EXPENSES CM 163,037.79 4,631.29 0.00 46.67 104,568.35 53,791.48 YTD 163,037.79 4,631.29 0.00 46.67 104,568.35 53,791.48 921 *** TOTAL CM 163,037.79 4,631.29 0.00 46.67 104,568.35 53,791.48 YTD 163,037.79 4,631.29 0.00 46.67 104,568.35 53,791.48 922 00200 ADMIN EXPENSE TRANSFER CR CM -32,165.38 0.00 0.00 0.00 0.00 -32,165.38 YTD -32,165.38 0.00 0.00 0.00 0.00 -32,165.38 922 *** TOTAL CM -32,165.38 0.00 0.00 0.00 0.00 -32,165.38 YTD -32,165.38 0.00 0.00 0.00 0.00 -32,165.38 923 00000 OUTSIDE SERVICES EMPLOYED CM 243,100.99 0.00 0.00 0.00 89,145.69 153,955.30 YTD 243,100.99 0.00 0.00 0.00 89,145.69 153,955.30 923 00700 OUTSIDE SVC-SCS CM 782,265.99 0.00 0.00 0.00 0.00 782,265.99 YTD 782,265.99 0.00 0.00 0.00 0.00 782,265.99 923 *** TOTAL CM 1,025,366.98 0.00 0.00 0.00 89,145.69 936,221.29 YTD 1,025,366.98 0.00 0.00 0.00 89,145.69 936,221.29 924 00010 INSURANCE - REG CM 304,741.95 0.00 0.00 0.00 0.00 304,741.95 YTD 304,741.95 0.00 0.00 0.00 0.00 304,741.95 924 00020 INSURANCE - SEL CM 291,667.00 0.00 0.00 0.00 0.00 291,667.00 YTD 291,667.00 0.00 0.00 0.00 0.00 291,667.00 924 *** TOTAL CM 596,408.95 0.00 0.00 0.00 0.00 596,408.95 YTD 596,408.95 0.00 0.00 0.00 0.00 596,408.95 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 165 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 925 00010 INJURIES & DAMA CM 223,489.45 9,962.86 0.00 0.00 0.00 213,526.59 YTD 223,489.45 9,962.86 0.00 0.00 0.00 213,526.59 925 00015 I&D-WRKRS COMP CM 7,387.95 0.00 0.00 0.00 7,728.50 -340.55 YTD 7,387.95 0.00 0.00 0.00 7,728.50 -340.55 925 *** TOTAL CM 230,877.40 9,962.86 0.00 0.00 7,728.50 213,186.04 YTD 230,877.40 9,962.86 0.00 0.00 7,728.50 213,186.04 926 00015 EE P&B-BEN-SUPP BEN PLAN CM 15,902.95 0.00 0.00 0.00 0.00 15,902.95 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 -7,095.10 0.00 0.00 0.00 0.00 -7,095.10 YTD -7,095.10 0.00 0.00 0.00 0.00 -7,095.10 926 00100 PENSIONS-ACCR CM 85,833.00 0.00 0.00 0.00 0.00 85,833.00 YTD 85,833.00 0.00 0.00 0.00 0.00 85,833.00 926 00101 EE P&B-BEN-SERP CM 129,167.00 0.00 0.00 0.00 0.00 129,167.00 YTD 129,167.00 0.00 0.00 0.00 0.00 129,167.00 926 00190 POST RETIRE CAP CM -14,680.27 0.00 0.00 0.00 0.00 -14,680.27 YTD -14,680.27 0.00 0.00 0.00 0.00 -14,680.27 926 00191 EE P&B-BEN-TRNSFR CR CM -470.06 0.00 0.00 0.00 0.00 -470.06 YTD -470.06 0.00 0.00 0.00 0.00 -470.06 926 00200 EMPL P&B-BEN-GRP INS CM 920,497.40 0.00 0.00 0.00 0.00 920,497.40 YTD 920,497.40 0.00 0.00 0.00 0.00 920,497.40 926 00201 EE P&B-BEN-RETIRE MED CM 376,667.00 0.00 0.00 0.00 0.00 376,667.00 YTD 376,667.00 0.00 0.00 0.00 0.00 376,667.00 926 00203 EMPL P&B-BEN-RETIRE LIFE CM 76,667.00 0.00 0.00 0.00 0.00 76,667.00 YTD 76,667.00 0.00 0.00 0.00 0.00 76,667.00 926 00300 OTHER EMP BENEF PROGRAM: GLS758FP GULF POWER COMPANY PAGE 166 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 85,277.74 0.00 0.00 0.00 10,439.25 74,838.49 YTD 85,277.74 0.00 0.00 0.00 10,439.25 74,838.49 926 00311 EE P&B-BEN-EDUCATION CM 32,534.60 0.00 0.00 0.00 0.00 32,534.60 YTD 32,534.60 0.00 0.00 0.00 0.00 32,534.60 926 00321 EE P&B-BEN-CAPTLZD-ESP CM -47,594.95 0.00 0.00 0.00 0.00 -47,594.95 YTD -47,594.95 0.00 0.00 0.00 0.00 -47,594.95 926 00322 EE P&B-BEN-TRNSFR CR-ESP CM -1,438.30 0.00 0.00 0.00 0.00 -1,438.30 YTD -1,438.30 0.00 0.00 0.00 0.00 -1,438.30 926 00327 EMPL P&B-BEN-CO CONTRIB-ESP CM 281,368.82 0.00 0.00 0.00 5,494.60 275,874.22 YTD 281,368.82 0.00 0.00 0.00 5,494.60 275,874.22 926 00390 OTHER BEN CAPIT CM -237,458.97 0.00 0.00 0.00 0.00 -237,458.97 YTD -237,458.97 0.00 0.00 0.00 0.00 -237,458.97 926 00402 EE P&B-BEN-MEDIC DRUG SUBSIDY CM -86,667.00 0.00 0.00 0.00 0.00 -86,667.00 YTD -86,667.00 0.00 0.00 0.00 0.00 -86,667.00 926 *** TOTAL CM 1,608,510.86 0.00 0.00 0.00 15,933.85 1,592,577.01 YTD 1,608,510.86 0.00 0.00 0.00 15,933.85 1,592,577.01 928 00101 OUTSIDE SV-FPSC CM 53,155.15 0.00 0.00 0.00 93.65 53,061.50 YTD 53,155.15 0.00 0.00 0.00 93.65 53,061.50 928 00102 REG COMMIS-ST-NONDOCKET CM 20,441.06 0.00 0.00 0.00 582.64 19,858.42 YTD 20,441.06 0.00 0.00 0.00 582.64 19,858.42 928 00200 FEDERAL REGULAT CM 17,172.50 0.00 0.00 0.00 0.00 17,172.50 YTD 17,172.50 0.00 0.00 0.00 0.00 17,172.50 928 00301 LEGAL FEES RELATED TO POLE ATTACH & JOINT USE KNOLOGY CABLE CM 1,309.00 0.00 0.00 0.00 2,965.00 -1,656.00 YTD 1,309.00 0.00 0.00 0.00 2,965.00 -1,656.00 928 *** TOTAL CM 92,077.71 0.00 0.00 0.00 3,641.29 88,436.42 YTD 92,077.71 0.00 0.00 0.00 3,641.29 88,436.42 929 00010 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 167 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS DUPLICATE CHARG CM -109,811.02 0.00 0.00 0.00 2,653.97 -112,464.99 YTD -109,811.02 0.00 0.00 0.00 2,653.97 -112,464.99 929 00070 DUP CHRG-CR-PRO CARD REBATE CM -18,402.00 0.00 0.00 0.00 0.00 -18,402.00 YTD -18,402.00 0.00 0.00 0.00 0.00 -18,402.00 929 *** TOTAL CM -128,213.02 0.00 0.00 0.00 2,653.97 -130,866.99 YTD -128,213.02 0.00 0.00 0.00 2,653.97 -130,866.99 930 20000 MISC GENERAL EXPENSES CM 55,558.65 0.00 0.00 0.00 38,439.67 17,118.98 YTD 55,558.65 0.00 0.00 0.00 38,439.67 17,118.98 930 20201 MISC GNRL-COMMITMENT FEES CM 46,770.83 0.00 0.00 0.00 140,270.84 -93,500.01 YTD 46,770.83 0.00 0.00 0.00 140,270.84 -93,500.01 930 20210 MISC GNRL-AGENT FEES CM 12,266.56 0.00 0.00 0.00 11,602.95 663.61 YTD 12,266.56 0.00 0.00 0.00 11,602.95 663.61 930 20710 MISC GNRL-R&D CM 4,715.66 0.00 0.00 0.00 0.00 4,715.66 YTD 4,715.66 0.00 0.00 0.00 0.00 4,715.66 930 20801 MISC GNRL-DRCTR CM 17,458.71 0.00 0.00 0.00 3,150.31 14,308.40 YTD 17,458.71 0.00 0.00 0.00 3,150.31 14,308.40 930 20960 MISC GNRL-JO SHR CM 406,772.46 0.00 0.00 0.00 0.00 406,772.46 YTD 406,772.46 0.00 0.00 0.00 0.00 406,772.46 930 *** TOTAL CM 543,542.87 0.00 0.00 0.00 193,463.77 350,079.10 YTD 543,542.87 0.00 0.00 0.00 193,463.77 350,079.10 931 00000 RENTS CM 23,926.56 0.00 0.00 0.00 13,669.21 10,257.35 YTD 23,926.56 0.00 0.00 0.00 13,669.21 10,257.35 931 *** TOTAL CM 23,926.56 0.00 0.00 0.00 13,669.21 10,257.35 YTD 23,926.56 0.00 0.00 0.00 13,669.21 10,257.35 TOTAL 401 00920 CM 5,196,785.70 875,857.79 0.00 46.67 451,332.10 3,869,549.14 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 168 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED OPER/MAINT ELECTRIC RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS YTD 5,196,785.70 875,857.79 0.00 46.67 451,332.10 3,869,549.14 935 00000 MAINT OF GENERAL PLANT CM 5,283.81 0.00 0.00 0.00 5,777.04 -493.23 YTD 5,283.81 0.00 0.00 0.00 5,777.04 -493.23 935 00100 GENERAL STRUCTU CM 14,999.26 1,587.00 0.00 0.00 30.54 13,381.72 YTD 14,999.26 1,587.00 0.00 0.00 30.54 13,381.72 935 *** TOTAL CM 20,283.07 1,587.00 0.00 0.00 5,807.58 12,888.49 YTD 20,283.07 1,587.00 0.00 0.00 5,807.58 12,888.49 TOTAL 402 00920 CM 20,283.07 1,587.00 0.00 0.00 5,807.58 12,888.49 YTD 20,283.07 1,587.00 0.00 0.00 5,807.58 12,888.49 TOTAL OPER/MAINT ELECTRIC OPER/MAINT ELECTRIC BEG YR BL 0.00 CM 96,060,709.79 5,956,493.44 0.00 571,426.85 4,876,636.53 84656152.97 YTD 96,060,709.79 5,956,493.44 0.00 571,426.85 4,876,636.53 84656152.97 END BAL 96,060,709.79 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 169 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 1,093.76 -1,093.76 YTD -0.00 0.00 0.00 0.00 1,093.76 -1,093.76 END BAL 0.00 TOTAL 184 00700 BEG YR BL 0.00 CM -0.00 0.00 0.00 0.00 1,093.76 -1,093.76 YTD -0.00 0.00 0.00 0.00 1,093.76 -1,093.76 END BAL 0.00 701 00000 BUILDING OPERATIONS EXPENSE BEG YR BL 0.00 CM 132,367.46 44,058.09 0.00 0.00 108,605.67 -20,296.30 YTD 132,367.46 44,058.09 0.00 0.00 108,605.67 -20,296.30 END BAL 132,367.46 701 00990 OTH BLDG EXP-TRANSFERRED BEG YR BL 0.00 CM -188,124.62 0.00 0.00 0.00 0.00 -188,124.62 YTD -188,124.62 0.00 0.00 0.00 0.00 -188,124.62 END BAL -188,124.62 701 10000 BUILDING MAINTENANCE EXPENSE BEG YR BL 0.00 CM 55,757.16 19,372.81 0.00 0.00 219,472.00 -183,087.65 YTD 55,757.16 19,372.81 0.00 0.00 219,472.00 -183,087.65 END BAL 55,757.16 TOTAL 184 00701 BEG YR BL 0.00 CM -0.00 63,430.90 0.00 0.00 328,077.67 -391,508.57 YTD -0.00 63,430.90 0.00 0.00 328,077.67 -391,508.57 END BAL 0.00 703 00000 PRINT SHOP/REPRODUCTION EXP BEG YR BL 0.00 CM 48,788.34 23,548.83 0.00 0.00 63,305.40 -38,065.89 YTD 48,788.34 23,548.83 0.00 0.00 63,305.40 -38,065.89 END BAL 48,788.34 703 00990 PRINT SHOP-CONTRA BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 170 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM -48,788.34 0.00 0.00 0.00 0.00 -48,788.34 YTD -48,788.34 0.00 0.00 0.00 0.00 -48,788.34 END BAL -48,788.34 TOTAL 184 00703 BEG YR BL 0.00 CM 0.00 23,548.83 0.00 0.00 63,305.40 -86,854.23 YTD 0.00 23,548.83 0.00 0.00 63,305.40 -86,854.23 END BAL 0.00 712 00000 MISC CREW EXPENSE BEG YR BL 0.00 CM 119,487.96 16,080.62 0.00 25,771.34 63,348.02 14,287.98 YTD 119,487.96 16,080.62 0.00 25,771.34 63,348.02 14,287.98 END BAL 119,487.96 712 00990 DISTR TOOLS & MISC EXP-CONTRA BEG YR BL 0.00 CM -141,006.85 0.00 0.00 0.00 0.00 -141,006.85 YTD -141,006.85 0.00 0.00 0.00 0.00 -141,006.85 END BAL -141,006.85 TOTAL 184 00712 BEG YR BL 0.00 CM -21,518.89 16,080.62 0.00 25,771.34 63,348.02 -126,718.87 YTD -21,518.89 16,080.62 0.00 25,771.34 63,348.02 -126,718.87 END BAL -21,518.89 713 00000 TRANSPORTATION CREW EXPENSES BEG YR BL 0.00 CM 30,745.99 0.00 0.00 0.00 1,185.52 29,560.47 YTD 30,745.99 0.00 0.00 0.00 1,185.52 29,560.47 END BAL 30,745.99 TOTAL 184 00713 BEG YR BL 0.00 CM 30,745.99 0.00 0.00 0.00 1,185.52 29,560.47 YTD 30,745.99 0.00 0.00 0.00 1,185.52 29,560.47 END BAL 30,745.99 717 00000 POSTAL SERVICE BEG YR BL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 171 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS CM 67,882.21 0.00 0.00 0.00 72,161.16 -4,278.95 YTD 67,882.21 0.00 0.00 0.00 72,161.16 -4,278.95 END BAL 67,882.21 717 00990 POSTAL SERVICE-CONTRA BEG YR BL 0.00 CM -67,882.21 0.00 0.00 0.00 0.00 -67,882.21 YTD -67,882.21 0.00 0.00 0.00 0.00 -67,882.21 END BAL -67,882.21 TOTAL 184 00717 BEG YR BL 0.00 CM 0.00 0.00 0.00 0.00 72,161.16 -72,161.16 YTD 0.00 0.00 0.00 0.00 72,161.16 -72,161.16 END BAL 0.00 718 00000 MC&AL-BENEFIT TIME BEG YR BL 0.00 CM 643,655.48 642,447.24 0.00 0.00 0.00 1,208.24 YTD 643,655.48 642,447.24 0.00 0.00 0.00 1,208.24 END BAL 643,655.48 718 00990 ALLOC-EXP. -CR BEG YR BL 0.00 CM -643,655.48 -643,655.48 0.00 0.00 0.00 0.00 YTD -643,655.48 -643,655.48 0.00 0.00 0.00 0.00 END BAL -643,655.48 TOTAL 184 00718 BEG YR BL 0.00 CM -0.00 -1,208.24 0.00 0.00 0.00 1,208.24 YTD -0.00 -1,208.24 0.00 0.00 0.00 1,208.24 END BAL -0.00 735 00100 DISTRIBUTION MINOR MATERIALS BEG YR BL 0.00 CM 153,161.35 0.00 0.00 153,161.35 0.00 0.00 YTD 153,161.35 0.00 0.00 153,161.35 0.00 0.00 END BAL 153,161.35 735 00990 MINOR MATERIALS - DIST-CONTRA BEG YR BL 0.00 CM -153,161.32 0.00 0.00 0.00 0.00 -153,161.32 YTD -153,161.32 0.00 0.00 0.00 0.00 -153,161.32 END BAL -153,161.32 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 172 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL 184 00735 BEG YR BL 0.00 CM 0.03 0.00 0.00 153,161.35 0.00 -153,161.32 YTD 0.03 0.00 0.00 153,161.35 0.00 -153,161.32 END BAL 0.03 737 00000 STORES EXPENSE BEG YR BL 170,472.39 CM -133,734.84 166,510.56 0.00 -270,975.42 -98,775.82 69,505.84 YTD -133,734.84 166,510.56 0.00 -270,975.42 -98,775.82 69,505.84 END BAL 36,737.55 TOTAL 163 00000 BEG YR BL 170,472.39 CM -133,734.84 166,510.56 0.00 -270,975.42 -98,775.82 69,505.84 YTD -133,734.84 166,510.56 0.00 -270,975.42 -98,775.82 69,505.84 END BAL 36,737.55 740 00000 TRANSPORTATION FLEET BEG YR BL 0.00 CM 543,328.84 78,940.88 0.00 79.10 298,946.26 165,362.60 YTD 543,328.84 78,940.88 0.00 79.10 298,946.26 165,362.60 END BAL 543,328.84 789 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 -520,540.00 0.00 0.00 0.00 0.00 -520,540.00 END BAL -520,540.00 789 00100 ALLOC AUTO EQUI BEG YR BL -8,026.32 CM 0.00 0.00 0.00 0.00 0.00 0.00 YTD 0.00 0.00 0.00 0.00 0.00 0.00 END BAL -8,026.32 TOTAL 184 00740 BEG YR BL -8,026.32 CM 22,788.84 78,940.88 0.00 79.10 298,946.26 -355,177.40 YTD 22,788.84 78,940.88 0.00 79.10 298,946.26 -355,177.40 END BAL 14,762.52 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 173 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (700) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS TOTAL CLEARING ACCTS (700) CLEARING ACCTS (700) BEG YR BL 162,446.07 CM -101,718.87 347,303.55 0.00 -91,963.63 729,341.97 -1086400.76 YTD -101,718.87 347,303.55 0.00 -91,963.63 729,341.97 -1086400.76 END BAL 60,727.20 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 174 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 801 00000 NON-AFFILIATE COMPANY JOB ORDERS-BILLABLE BEG YR BL 37,689.43 CM 74,208.36 6,769.01 0.00 7,751.08 8,701.74 50,986.53 YTD 74,208.36 6,769.01 0.00 7,751.08 8,701.74 50,986.53 END BAL 111,897.79 801 10000 CJO-BILLABLE-NO OVERHEADS BEG YR BL 82,454.16 CM 656.96 3,869.92 0.00 0.00 0.00 -3,212.96 YTD 656.96 3,869.92 0.00 0.00 0.00 -3,212.96 END BAL 83,111.12 TOTAL 186 80801 BEG YR BL 120,143.59 CM 74,865.32 10,638.93 0.00 7,751.08 8,701.74 47,773.57 YTD 74,865.32 10,638.93 0.00 7,751.08 8,701.74 47,773.57 END BAL 195,008.91 802 00000 PROPERTY DAMAGE CLAIM BEG YR BL 19,033.27 CM 39,321.30 30,822.34 0.00 20,105.18 6,074.53 -17,680.75 YTD 39,321.30 30,822.34 0.00 20,105.18 6,074.53 -17,680.75 END BAL 58,354.57 TOTAL 186 80802 BEG YR BL 19,033.27 CM 39,321.30 30,822.34 0.00 20,105.18 6,074.53 -17,680.75 YTD 39,321.30 30,822.34 0.00 20,105.18 6,074.53 -17,680.75 END BAL 58,354.57 805 00000 LEASEHOLD IMPROVEMENTS BEG YR BL 483,270.43 CM -10,282.35 0.00 0.00 0.00 393.25 -10,675.60 YTD -10,282.35 0.00 0.00 0.00 393.25 -10,675.60 END BAL 472,988.08 TOTAL 186 80805 BEG YR BL 483,270.43 CM -10,282.35 0.00 0.00 0.00 393.25 -10,675.60 YTD -10,282.35 0.00 0.00 0.00 393.25 -10,675.60 END BAL 472,988.08 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 175 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 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 1,012.65 1,022.87 0.00 0.00 0.00 -10.22 YTD 1,012.65 1,022.87 0.00 0.00 0.00 -10.22 END BAL 1,012.65 TOTAL 186 80809 BEG YR BL 0.00 CM 1,012.65 1,022.87 0.00 0.00 0.00 -10.22 YTD 1,012.65 1,022.87 0.00 0.00 0.00 -10.22 END BAL 1,012.65 812 00000 GLSCAPE BILLING OFFSET BEG YR BL -2,855,026.13 CM -43,246.52 0.00 0.00 0.00 0.00 -43,246.52 YTD -43,246.52 0.00 0.00 0.00 0.00 -43,246.52 END BAL -2,898,272.65 812 00001 GLSCAPE BEG YR BL 2,711,910.56 CM 35,175.26 13,838.19 0.00 0.00 109.08 21,227.99 YTD 35,175.26 13,838.19 0.00 0.00 109.08 21,227.99 END BAL 2,747,085.82 812 00002 THE MAXIMO PROJECT BEG YR BL 143,115.57 CM 8,071.26 3,980.36 0.00 0.00 440.51 3,650.39 YTD 8,071.26 3,980.36 0.00 0.00 440.51 3,650.39 END BAL 151,186.83 812 10000 ASSOCIATED CO JOB ORDERS-APC BEG YR BL 0.00 CM 0.00 0.00 0.00 3,883.06 0.00 -3,883.06 YTD 0.00 0.00 0.00 3,883.06 0.00 -3,883.06 END BAL 0.00 812 30000 ASSOCIATED JOB ORDERS-GPC BEG YR BL 0.00 CM 0.00 0.00 0.00 4,703.51 0.00 -4,703.51 YTD 0.00 0.00 0.00 4,703.51 0.00 -4,703.51 END BAL 0.00 812 50000 ASSOS CO JOB ORDERS-MPC BEG YR BL 0.00 CM 0.00 0.00 0.00 726.10 74.44 -800.54 YTD 0.00 0.00 0.00 726.10 74.44 -800.54 END BAL 0.00 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 176 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 812 70000 ASSOC CO JOB ORDERS-SCS BEG YR BL 3,000.00 CM -3,000.00 37,066.32 0.00 0.00 6,030.96 -46,097.28 YTD -3,000.00 37,066.32 0.00 0.00 6,030.96 -46,097.28 END BAL 0.00 812 80000 ASSOS CO JOB ORDERS-SPC BEG YR BL 0.00 CM -0.00 855.43 0.00 0.00 63.63 -919.06 YTD -0.00 855.43 0.00 0.00 63.63 -919.06 END BAL 0.00 TOTAL 186 80812 BEG YR BL 3,000.00 CM -3,000.00 55,740.30 0.00 9,312.67 6,718.62 -74,771.59 YTD -3,000.00 55,740.30 0.00 9,312.67 6,718.62 -74,771.59 END BAL -0.00 820 00000 ON SYSTEM STORM BEG YR BL 124,258.45 CM -10,818.41 0.00 0.00 -1,053.14 2,015.78 -11,781.05 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 -10,818.41 0.00 0.00 -1,053.14 2,015.78 -11,781.05 YTD -10,818.41 0.00 0.00 -1,053.14 2,015.78 -11,781.05 END BAL 113,440.04 891 00000 RESEARCH AND DEVELOPMENT BEG YR BL 0.00 CM -70,333.80 0.00 0.00 0.00 0.00 -70,333.80 YTD -70,333.80 0.00 0.00 0.00 0.00 -70,333.80 END BAL -70,333.80 TOTAL 188 00000 BEG YR BL 0.00 CM -70,333.80 0.00 0.00 0.00 0.00 -70,333.80 YTD -70,333.80 0.00 0.00 0.00 0.00 -70,333.80 END BAL -70,333.80 PROGRAM: GLS758FP GULF POWER COMPANY PAGE 177 02/09/10 WALKER GENERAL LEDGER SYSTEM JANUARY 10 VERSION 4 COMPANY SUMMARY CONSOLIDATED CLEARING ACCTS (800) RCN FERC SUB TOTAL LABOR TRANS MATERIALS A/P JOURNALS 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 85,916.31 0.00 0.00 0.00 0.00 85,916.31 YTD 85,916.31 0.00 0.00 0.00 0.00 85,916.31 END BAL 6,793,671.29 TOTAL 183 00000 BEG YR BL 7,926,176.06 CM 85,916.31 0.00 0.00 0.00 0.00 85,916.31 YTD 85,916.31 0.00 0.00 0.00 0.00 85,916.31 END BAL 8,012,092.37 TOTAL CLEARING ACCTS (800) CLEARING ACCTS (800) BEG YR BL 8,675,881.80 CM 106,681.02 98,224.44 0.00 36,115.79 23,903.92 -51,563.13 YTD 106,681.02 98,224.44 0.00 36,115.79 23,903.92 -51,563.13 END BAL 8,782,562.82 END OF REPORT