Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 1 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 101 10105100 EPIS All 3,207,743,231.77 9,439,582.72 65,358,080.89 3,273,101,312.66 10105170 EPIS Env 857,336,114.11 (5,202,804.46) 3,217,782.82 860,553,896.93 10105179 EPIS Contra Env (857,336,114.11) 5,202,804.46 (3,217,782.82) (860,553,896.93) 10105180 EPIS ARO 0.00 0.00 (717.01) (717.01) TOTAL 3,207,743,231.77 9,439,582.72 65,357,363.88 3,273,100,595.65 105 10505100 Elec Plant Held for Future Use 5,664,735.44 0.00 (85,464.44) 5,579,271.00 TOTAL 5,664,735.44 0.00 (85,464.44) 5,579,271.00 106 10605100 Comp Const Not Classified 749,942,291.24 3,240,812.73 20,141,201.30 770,083,492.54 TOTAL 749,942,291.24 3,240,812.73 20,141,201.30 770,083,492.54 107 10705100 CWIP (1,457,719,083.46) (12,680,395.45) (85,413,817.74) (1,543,132,901.20) 10705170 CWIP Env 2,609,581.38 (251,033.15) (1,571,174.91) 1,038,406.47 10705179 CWIP Contra Env (2,609,581.38) 251,033.15 1,571,174.91 (1,038,406.47) 10705190 CWIP - Int & Non Int Bearing (158,822,565.32) (10,060,056.38) (73,047,920.49) (231,870,485.81) 10705191 CWIP Interest Bearing 91,110,146.08 10,229,575.30 65,349,871.79 156,460,017.87 10705192 CWIP Non Interest Bearing 67,712,419.24 (169,518.92) 7,698,048.70 75,410,467.94 TOTAL (1,457,719,083.46) (12,680,395.45) (85,413,817.74) (1,543,132,901.20) 108 10805100 Accum Prov Depr Elec Util (1,194,142,388.90) (9,755,590.26) (48,279,353.49) (1,242,421,742.39) 10805120 Accum Depr Elec Util Retire (192,704,229.51) 0.00 0.00 (192,704,229.51) 10805130 Accum Prov Depr Elec Util COR (55,654,113.09) 0.00 0.00 (55,654,113.09) 10805140 Accum Depr Elec Util Salvage 10,741,217.10 0.00 0.00 10,741,217.10 10805160 Accum Prov Depr Elec Util Rr (41,124.24) (3,427.02) (17,135.10) (58,259.34) 10805170 Accum Prov Depr Elec Util-Dism (114,176,562.35) (738,159.17) (3,690,795.85) (117,867,358.20) 10805175 Accum Prov Depr Elec Util Env (42,794,125.57) 2,621,818.09 (6,257,496.60) (49,051,622.17) 10805177 Accum Prov Depr Elec Dism Env (9,488,497.72) (367,034.00) (1,835,170.00) (11,323,667.72) 10805179 Accum Prov for Depr Env Contra 52,282,623.29 (2,254,784.09) 8,092,666.60 60,375,289.89 10805180 Accum Prov Depr Elec Util ARO (5,413,403.31) (5,126.56) (40,769.32) (5,454,172.63) TOTAL (1,551,390,604.30) (10,502,303.01) (52,028,053.76) (1,603,418,658.06) 111 11105100 Accum Prov Amort Elec Util Plt (37,926,965.23) (484,260.84) (2,475,709.01) (40,402,674.24) 11105170 Accum Prov for Amort Env (400,796.08) (19,719.52) (92,991.56) (493,787.64) 11105175 Accum Prov Amort Contra Env 400,796.08 19,719.52 92,991.56 493,787.64 TOTAL (37,926,965.23) (484,260.84) (2,475,709.01) (40,402,674.24) 114 11405100 Elect Plat Acq Adj 2,796,844.24 (21,276.00) (106,380.00) 2,690,464.24 TOTAL 2,796,844.24 (21,276.00) (106,380.00) 2,690,464.24 121 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 2 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 12105100 Nonutility Prop 15,314,928.96 33,438.85 44,209.43 15,359,138.39 12199991 Nonutility Prop-Retirement-122 7,269.36 0.00 0.00 7,269.36 12199995 Nonutility Prop-Retirement-121 (7,269.36) 0.00 0.00 (7,269.36) TOTAL 15,314,928.96 33,438.85 44,209.43 15,359,138.39 122 12205100 Accum Depr & Amort Non Util (1,841,406.17) (33,228.08) (164,723.26) (2,006,129.43) TOTAL (1,841,406.17) (33,228.08) (164,723.26) (2,006,129.43) 123 12300140 Invst Assoc-Def Cash Trst 61,662.18 0.00 0.00 61,662.18 12300141 Invst Assoc-Def Cash Trst Earn 19,077.93 (30.87) 431.33 19,509.26 12300150 Invst Assoc-Def Stk Trst 974,878.09 0.00 (2,976.13) 971,901.96 12300151 Invst Assoc-Def Stk Trst Earn 402,962.87 0.00 63,740.95 466,703.82 12300160 Invst Assoc-Chg in Ctrl Trst 965,000.00 0.00 0.00 965,000.00 12300161 Invst Ass-Chg N Ctrl Trst Earn 454,901.43 2,579.28 13,847.18 468,748.61 TOTAL 2,878,482.50 2,548.41 75,043.33 2,953,525.83 128 12800001 Oth Spc Funds-Storm Reserve 11,770,184.00 0.00 2,178,886.00 13,949,070.00 12800002 Oth Spec Fnd-Prop Ins-Whitney 1,500,000.00 0.00 0.00 1,500,000.00 12800003 Oth Spec Fnd-Prop Ins-Coastal 1,500,000.00 0.00 0.00 1,500,000.00 12800920 Prepaid Expenses - Pensions 76,286,113.00 134,251.08 671,255.44 76,957,368.44 12800922 Oth Spc Funds-SFAS 158-Life 4,380,706.00 15,308.00 (435,195.00) 3,945,511.00 TOTAL 95,437,003.00 149,559.08 2,414,946.44 97,851,949.44 131 13100008 Cash In Transit (11,356,797.50) (4,622,759.77) 1,732,776.06 (9,624,021.44) 13110002 Cash-J P Morgan Chase Bank 6,139.89 (90.65) (453.24) 5,686.65 13110102 Cash-Regions Bank-Panama City 635,155.71 184,245.23 291,094.96 926,250.67 13110248 Cash-Whitney National Bank 18,064.61 249.74 1,431.25 19,495.86 13110490 Cash-Regions Bank-Pensacola 938.74 0.00 0.00 938.74 13110521 Cash-Bank of Jackson County 9,971.83 1,245.62 1,154.57 11,126.40 13110531 Cash-Coastal Bank & Trust 34,693.57 1,075.57 5,406.09 40,099.66 13110566 Cash-First City Bank of FWB 183,352.13 130,857.57 205,790.32 389,142.45 13110613 Cash-Frst Natl Bank-Crestview 83,432.79 24,622.04 45,566.61 128,999.40 13110681 Cash-Hancock Bank-Gulfport 518,580.23 210.03 1,360.94 519,941.17 13110777 Cash-Escambia Cty Bk-Flomaton 25,000.00 2,762.81 7,898.20 32,898.20 13110801 Cash-Bank of America-Pensacola 10,670,153.78 62,138,373.34 54,287,485.96 64,957,639.74 13110803 Cash-Bank of America-EFT 28,995.10 14,533.11 13,868.60 42,863.70 13110804 Cash-Bank of America-Defuniak 35,548.38 6,610.84 10,445.07 45,993.45 13110805 Cash-Bank of America-Niceville 68,761.26 35,270.31 56,250.37 125,011.63 13110966 Cash-Peoples Bank-Graceville 21,761.40 687.40 487.31 22,248.71 13111000 Cash-Wachovia Bank-Chipley 101,591.75 6,801.46 (1,051.00) 100,540.75 13113550 Cash-Bank of America-Milton 198,211.89 75,333.73 56,960.75 255,172.64 TOTAL 1,283,555.56 58,000,028.38 56,716,472.82 58,000,028.38 134 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 3 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 13400013 Oth Prepaid Cust Ret Items-SCS 5,000.00 0.00 0.00 5,000.00 13400150 Oth Spec Dep-Esc Waste Mgmt 500.00 0.00 0.00 500.00 13400808 Oth Spec Dep-Blackwater 5,250.00 0.00 0.00 5,250.00 TOTAL 10,750.00 0.00 0.00 10,750.00 135 1350004F Wrkng Fnd-Perm-Crist 5,000.00 0.00 0.00 5,000.00 1350005F Wrkng Fnd-Perm-Chipley 5,000.00 0.00 0.00 5,000.00 1350012F Wrkng Fnd-Perm-Crestview 12,000.00 0.00 0.00 12,000.00 1350014F Wrkng Fnd-Perm-Schlz 3,500.00 0.00 0.00 3,500.00 1350020F Wrkng Fnd-Perm-Ft Walton 25,000.00 0.00 0.00 25,000.00 1350021F Wrkng Fnd-Perm-East Div Office 24,000.00 0.00 0.00 24,000.00 1350023F Wrkng Fnd-Perm-Smith St 3,000.00 0.00 0.00 3,000.00 1350024F Wrkng Fnd-Perm-West Div Office 8,800.00 0.00 0.00 8,800.00 1350027F Wrkng Fnd-Perm-Milton 7,500.00 0.00 0.00 7,500.00 1350030F Wrkng Fnd-Perm-Treasury 3,500.00 0.00 0.00 3,500.00 1350031F Wrkng Fnd-Perm-Cust Acct 205,000.00 0.00 0.00 205,000.00 1350048F Wrkng Fnd-Perm-Storm 77,863.26 0.00 0.00 77,863.26 TOTAL 380,163.26 0.00 0.00 380,163.26 142 14200100 Cust AR-Elec-Svc 74,304,054.11 2,702,415.62 (10,387,614.36) 63,916,439.75 14200114 Cust AR-Cust Dep Billed 1,413,875.92 (55,337.95) (93,014.15) 1,320,861.77 14200121 Cust AR-Cust Dep Billed-Contra (1,413,875.92) 55,337.95 93,014.15 (1,320,861.77) 14200129 Cust AR-Refund-Ofc (232.74) 826.48 284.47 51.73 14200136 Cust AR-Returned Items (27,483.74) 39,322.53 24,318.34 (3,165.40) 14200160 Cust AR-Elec Misc 89,139.75 11,517.80 (33,732.45) 55,407.30 14200190 Cust AR-Collections in Transit (714,422.17) 415.26 714,422.17 0.00 14200260 Cust AR-Prem Srg Prtct 63,301.97 795.53 907.33 64,209.30 14200261 Cust AR-Comm Srg Prtct 6,091.24 129.80 217.43 6,308.67 14200302 Cust AR-Fin-SCES 1,056,997.25 0.00 (144,645.00) 912,352.25 14200303 Cust AR-SCES Fin-Contra (1,056,997.25) 0.00 144,645.00 (912,352.25) TOTAL 73,720,448.42 2,755,423.02 (9,681,197.07) 64,039,251.35 143 14300120 Oth AR-Enrg Svc Fin 230,005.87 273,387.47 1,263,610.67 1,493,616.54 14300127 Oth AR-Accident/Claims 791,034.37 18,618.44 26,492.88 817,527.25 14300130 Oth AR-Nonreg-NESB 64,288.76 97,413.17 98,360.13 162,648.89 1430024F Oth AR-IBEW Union Billing (1,957.83) (6,309.26) 1,957.83 0.00 14300699 Oth AR-Ret Drug Subsd Rec-2011 0.00 (4,170.00) 30,270.59 30,270.59 14300802 Oth AR-Empl Loans-Enrg Efficnt 58,560.83 (1,420.02) (13,056.89) 45,503.94 14300819 Oth AR-Empl Tools 724.50 (144.90) (724.50) 0.00 14300823 Oth AR-Empl Sfty Shoes 263.39 0.00 (263.39) 0.00 1431013F Oth AR-Transformers LLC 96.82 (86.46) (96.82) 0.00 1431304F Oth AR-EPA SO2 Auction 0.00 (520.87) 0.00 0.00 1431309F Oth AR-UPS Vom True-Up 1,300,000.00 0.00 (1,300,000.00) 0.00 1431315F Oth AR-Air Products (279,819.87) (60,407.22) 87,138.34 (192,681.53) 1431323F Oth AR-Taminco 68,268.00 0.00 0.00 68,268.00 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 4 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 1431329F Oth AR-Ponce Fran Fee Refund 13,902.14 (541.07) (3,226.00) 10,676.14 1431335F Oth AR-Ascend-Environmental 1,919.00 1,602.00 (317.00) 1,602.00 1431336F Oth AR-ECUA-Environmental 0.00 8,653.37 8,653.37 8,653.37 1431337F Oth AR-Esc Cty-Environmental 0.00 1,602.00 1,602.00 1,602.00 1431338F Oth AR-FEC-Agent GPC 1,335,418.31 398.40 554,809.78 1,890,228.09 1431339F Oth AR-FP&L-Agent GPC 2,955,547.53 1,037,959.24 3,200,309.50 6,155,857.03 1431340F Oth AR-PEC-Agent GPC 1,322,683.27 456,860.66 1,441,547.85 2,764,231.12 1431342F Oth AR-NASP Corry Station 162,513.65 102,752.43 531,101.30 693,614.95 1431343F Oth AR-Equip-Navy Federal 740,505.00 0.00 (740,505.00) 0.00 1431344F Oth AR-Dearborn Mid-West 0.00 (12,000.00) 0.00 0.00 1431345F Oth AR-American Coal Company 0.00 21,000.00 84,000.00 84,000.00 1431346F Oth AR-Illinois Central Rail 0.00 (51,762.00) 0.00 0.00 1431347F Oth AR-CN Rail 0.00 0.00 81,172.00 81,172.00 1431348F Oth AR-Vulcan Materials 0.00 0.00 303,328.40 303,328.40 1431351F Oth AR-Georgia Pacific-Envrmtl 0.00 1,602.00 1,602.00 1,602.00 1439838F Oth AR-Powersouth 0.00 1,265.25 0.00 0.00 1439920F Oth AR-Entergy-Material Sales 249.00 0.00 (249.00) 0.00 1439957F Oth AR-Gypsum AR/Sales Accrual 12,838.46 15,795.54 53,822.39 66,660.85 1439999F Oth AR-WIRED NW Florida Grant 57,269.49 0.00 (57,269.49) 0.00 TOTAL 8,834,310.69 1,901,548.17 5,654,070.94 14,488,381.63 144 14400001 Accum Prov Uncoll-Electric (2,014,080.44) (100,689.30) 374,939.14 (1,639,141.30) TOTAL (2,014,080.44) (100,689.30) 374,939.14 (1,639,141.30) 146 14600100 AR Assoc-APC 72,010.34 7,911.67 18,663.44 90,673.78 14600300 AR Assoc-GPC 4,828.51 (393,303.41) (4,214.02) 614.49 14600325 AR Assoc-Cap-GPC-Scherer 0.00 24,710.91 140,206.33 140,206.33 14600500 AR Assoc-MPC 115,274.10 27,627.76 (57,658.01) 57,616.09 14600704 AR Assoc-Gas Bill-SCS 81,100.00 0.00 (81,100.00) 0.00 14600711 AR Assoc-Pool Bill-SCS 6,258,567.39 (53.73) (6,260,091.22) (1,523.83) 14600723 AR Assoc-Trns-SCS 458,541.51 46,889.68 (24,980.90) 433,560.61 14600724 AR Assoc-SE Elec Pwr Assoc-SCS 72,497.74 (286.97) (2,650.97) 69,846.77 14600739 AR Assoc-SCS Interconn Agree 6,091.12 0.08 (51.40) 6,039.72 14600741 AR Assoc-Empl Loans-SCS 8,374.84 0.00 (8,374.84) 0.00 14600742 AR Assoc-SCS Manual Billing 813,383.54 (75,858.16) 2,499,126.30 3,312,509.84 14600765 AR Assoc-Ins Premium-SCS 38,839.55 20,888.77 44,312.36 83,151.91 14600808 AR Assoc-SPC 10,087.39 4,543.22 378.43 10,465.82 14601110 AR Assoc-SoCom-Contra 119.43 (120.19) (572.89) (453.46) 14601192 AR Assoc-Occupancy-SoCom 0.00 103.02 556.48 556.48 TOTAL 7,939,715.46 (336,947.35) (3,736,450.91) 4,203,264.55 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 5 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 151 15100100 Fuel Inventory Coal 88,596,451.22 149,442.99 7,071,380.17 95,667,831.39 15100320 Fuel Inv-#2 Oil (Fuel/Diesel) 3,152,561.55 (115,662.32) 539,445.74 3,692,007.29 15100500 Fuel Inventory Coal in-Transit 56,600,516.54 (8,614,441.65) (9,915,411.92) 46,685,104.62 15100600 Fuel Inventory Gas 4,473,730.30 647,380.85 649,151.93 5,122,882.23 TOTAL 152,823,259.61 (7,933,280.13) (1,655,434.08) 151,167,825.53 154 15400200 Plt Mat&Oper Supp-Pwr Gen 22,241,823.27 70,341.29 1,357,258.01 23,599,081.28 15400204 Plt Mat&Oper Supp-Scherer 2,019,494.02 (38,112.90) 77,807.21 2,097,301.23 15400205 Plt Mat&Oper Supp-Daniel 7,889,241.17 (19,087.84) (5,410,603.84) 2,478,637.33 15400260 Limestone Inv. for Emissions 90,966.35 53,257.48 97,429.60 188,395.95 15400500 Plt Mat&Oper Supp-Trns&Dstr 17,081,295.09 (43,130.72) 1,909,256.84 18,990,551.93 TOTAL 49,322,819.90 23,267.31 (1,968,852.18) 47,353,967.72 158 15810207 Allow Inv-SO2-07 9,765,385.74 (126,816.52) (425,652.43) 9,339,733.31 15811210 Allow Inv-Seasonal NOX-10 4,600.00 0.00 (4,600.00) 0.00 15811211 Allow Inv-Seasonal NOX-11 0.00 (724.39) 3,875.61 3,875.61 15812410 Allow Inv-Annual NOX-10 4,533,753.95 0.00 (4,533,753.95) 0.00 15812411 Allow Inv-Annual NOX-11 0.00 (290,031.30) 3,283,630.12 3,283,630.12 TOTAL 14,303,739.69 (417,572.21) (1,676,500.65) 12,627,239.04 165 16500021 Ppy-Ins-Excess Public Liab 269,283.42 737,556.61 468,273.19 737,556.61 16500040 Ppy-Ins-All Risk 3,064,700.67 (306,470.06) (1,532,350.30) 1,532,350.37 16500090 Ppy-Ins-Workers Comp 37,471.35 94,876.60 57,405.25 94,876.60 16500100 Ppy-Ins-Dirctors & Offciers 58,108.65 (8,301.23) (41,506.15) 16,602.50 16500714 Ppy-Interest-St Dbt 7,955.00 (6,610.03) (6,567.05) 1,387.95 16500767 Ppy-Coal-Interocean Coal Sales 10,586,400.00 0.00 0.00 10,586,400.00 16500927 Oth Mat and Supp-Inv-Recs 376,647.00 0.00 (376,647.00) 0.00 16500990 Ppy-Edison Elec Inst 0.00 (22,994.33) 160,960.35 160,960.35 16500991 Ppy-2011 Symposium Usages-Fees 70,000.00 0.00 0.00 70,000.00 16500992 Ppy-ECCR Home Energy Rept Fee 0.00 (20,625.00) 144,375.00 144,375.00 16501210 Ppy-LTSA-Cur-GE-Smith 3 CC 6,010,844.20 634,590.63 3,502,557.37 9,513,401.57 TOTAL 20,481,410.29 1,102,023.19 2,376,500.66 22,857,910.95 171 17100300 Int&Div Rec-Int-Inc Tax 323,365.00 0.00 (4,692.00) 318,673.00 TOTAL 323,365.00 0.00 (4,692.00) 318,673.00 172 1720301F Rent Rec-Pole-Comcast-PC 11,012,982.64 (130,000.92) 945,122.04 11,958,104.68 1720302F Rent Rec-Pole-Comcst Holding 3,795,347.87 9,152.86 45,764.30 3,841,112.17 1720305F Rent Rec-Pole-Campbellton 8,494.30 66.42 332.10 8,826.40 1720307F Rent Rec-Pole-So Light 7,838.22 0.00 (7,838.22) 0.00 1720326F Rent Rec-Pole-Bright Hse-Dfsp 4,840,515.98 18,067.02 615,747.26 5,456,263.24 1720328F Rent Rec-Pole-Cmnty Cbl 280,433.13 0.00 0.00 280,433.13 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 6 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 1720329F Rent Rec-Pole-Sprgfld Cbl Visn 1,396,919.22 11,675.28 86,117.06 1,483,036.28 1720330F Rent Rec-Pole-Cbl Sth-Bnkrptcy 5,626.63 0.00 0.00 5,626.63 1720331F Rent Rec-Pole-Cox Gulf Coast 45,193,009.33 136,412.44 3,082,554.63 48,275,563.96 1720333F Rent Rec-Pole-Mediacom SE 10,422,767.39 32,182.82 780,004.70 11,202,772.09 1720334F Rent Rec-Pole-Bright Hse-Pns 4,416,005.47 10,691.44 53,457.20 4,469,462.67 1720338F Rent Rec-Pole-Mallard Bnkrptcy 276,762.00 0.00 0.00 276,762.00 1720341F Rent Rec-Pole-Knology-PC 11,742,019.92 96,820.41 756,355.25 12,498,375.17 1720342F Rent Rec-Pole-Cty of Valp 647,817.64 5,298.56 42,751.94 690,569.58 1720344F Rent Rec-Pole-Level 3 0.00 (9.96) 174.77 174.77 1720345F Rent Rec-Pole-Mallard Cbl 60,249.75 0.00 0.00 60,249.75 1720346F Rent Rec-Pole-Cbl South 21,203.10 0.00 0.00 21,203.10 1721003F Rent Rec-Pole-FairPoint Comm 5,050.97 0.00 0.00 5,050.97 1721004F Rent Rec-Pole-Bellsouth 689,366.88 0.00 (689,366.88) 0.00 1721006F Rent Rec-Pole-Windstream KDL 0.00 246.01 246.01 246.01 1721026F Rent Rec-Pole-Accr-Embarq 0.00 24,777.50 123,887.50 123,887.50 1721028F Rent Rec-Pole-Accr-Bellsouth 0.00 57,447.24 287,236.20 287,236.20 TOTAL 94,822,410.44 272,827.12 6,122,545.86 100,944,956.30 173 17300020 Accr Util Rev-Unbill 64,694,515.45 5,565,928.88 (5,461,779.12) 59,232,736.33 17300021 Accr Util Rev-Unbill-Flat Bill 2,853.48 0.00 (2,853.48) 0.00 TOTAL 64,697,368.93 5,565,928.88 (5,464,632.60) 59,232,736.33 174 17400060 Suspense - Powerplant Projects 0.00 (0.89) 0.00 0.00 TOTAL 0.00 (0.89) 0.00 0.00 175 17501130 Deriv Asset Nhdg-ST-Cmdty-Elec 3,971.17 4,520.36 7,154.51 11,125.68 TOTAL 3,971.17 4,520.36 7,154.51 11,125.68 176 17602110 Deriv Asset Reg-ST-Cmdty-Gas 1,797,951.19 (593,448.18) 544,923.22 2,342,874.41 17602130 Deriv Asset Reg-ST-Cmdty-Elec 3,420.50 16,427.72 25,107.48 28,527.98 17606110 Deriv Asset Reg-LT-Cmdty-Gas 574,793.32 (169,510.66) 798,732.46 1,373,525.78 TOTAL 2,376,165.01 (746,531.12) 1,368,763.16 3,744,928.17 181 1812000F Unam Dt-4.35%-$60M-Jul2013 64,046.56 (2,134.89) (10,674.45) 53,372.11 1812001F Unam Dt-5.25%-$60M-Jul2033 926,526.02 (3,417.04) (17,085.20) 909,440.82 1812003F Unam Dt-5.65%-$60M-Sep2035 587,713.72 (1,985.33) (9,926.65) 577,787.07 1812004F Unam Dt-5.3%-$110M-Dec2016 145,675.46 (2,051.77) (10,258.85) 135,416.61 1812005F Unam Dt-5.6%-$65M-Apr2033 947,074.77 (4,749.29) (22,646.37) 924,428.40 1812006F Unam Dt-5.65%-$85M-June 2017 134,358.54 (1,722.54) (8,612.70) 125,745.84 1812008F Unam Dt-4.90%-$75M-Sep2014 68,427.41 (1,520.62) (7,603.10) 60,824.31 1812010F Unam Dt-SN-4.75%-$175M-Apr2020 157,188.03 (1,416.11) (7,080.55) 150,107.48 1812011F Unam Dt-5.10%-$125M-Oct2040 103,046.15 (288.64) (1,443.20) 101,602.95 1812012F Unam Dt-SN-$125M-5.75%-Due2051 0.00 97,532.84 97,852.48 97,852.48 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 7 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 1813000F Unam Dt-PCB-Auc%-$32.55-6/2023 660,077.55 (4,430.05) (22,150.25) 637,927.30 1813001F Unam Dt-PCB-Auc%-$42M-Sep2024 1,559,630.70 (4,870.93) (24,354.65) 1,535,276.05 1813002F Unam Dt-PCB-Var%-$3.93M-7/2022 20,628.79 (149.49) (747.45) 19,881.34 1813003F Unam Dt-PCB-Auc-$29.075-2/2026 1,123,215.46 (6,203.84) (31,019.20) 1,092,196.26 1813005F Unam Dt-PCB-6.20%-$13M-Apr2023 601,282.37 (2,836.24) (14,181.20) 587,101.17 1813006F Unam Dt-PCB-Scrubbers-2008 899,740.99 (2,654.93) (13,274.65) 886,466.34 1813008F Unam Dt-PCB-5.625%-$37M-07/22 739,059.71 (5,355.51) (26,777.55) 712,282.16 1813009F Unam Dt-PCB Esc-Var%-$65M-2039 592,722.90 (1,748.44) (8,742.20) 583,980.70 1813010F Unam Dt-PCB Monroe Co-$21M 324,430.45 (694.51) (3,472.55) 320,957.90 1819001F Unam Dt-Var%-$110M-Apr 2011 9,238.44 3,079.64 (9,238.44) 0.00 TOTAL 9,664,084.02 52,382.31 (151,436.73) 9,512,647.29 182 18230122 Oth Reg Assets - Nuclear Sites 12,814,338.72 130,374.57 6,395,431.54 19,209,770.26 18230200 Oth Reg Asset-FAS 109 42,352,192.16 410,394.18 4,465,572.82 46,817,764.98 18230300 Oth Reg Asset-Accr Vacation 8,288,000.00 0.00 0.00 8,288,000.00 18230450 ORA-Hdg-Unreal Loss-Elec-Cur 0.00 13,473.76 13,473.76 13,473.76 18230501 ORA-Hdg-Real Loss-Gas-Cur 1,415,690.00 273,650.00 (177,850.00) 1,237,840.00 18230502 ORA-Hdg-Urleal Loss-Gas-Cur 9,414,645.63 (511,418.10) (4,452,781.97) 4,961,863.66 18230510 ORA-Hdg-Unreal Loss-Gas-Noncur 4,193,390.59 47,798.73 (894,105.50) 3,299,285.09 18230711 ORA-Fuel Clause Under Recov 17,436,548.60 655,041.34 4,137,765.26 21,574,313.86 18230820 Oth Reg Ast-SFAS 158-OPRB Med 2,399,502.04 (48,268.00) 1,062,581.00 3,462,083.04 18230830 Oth Reg Ast-SFAS 158-Qual Pens 64,167,736.96 (101,645.00) 4,319,355.00 68,487,091.96 18230840 Oth Reg Ast-SFAS 158-SERP Pens 5,597,160.00 (46,228.00) 272,325.00 5,869,485.00 18230902 Oth Reg Asset-Enviro Rsrv 61,748,813.52 0.00 1,793,127.18 63,541,940.70 18230903 Oth Reg Asset-Def I&D 832,803.82 0.00 (505,088.40) 327,715.42 18230950 Oth RA-Plt Tenaska Lev Lease 52,404,379.16 3,548,469.94 17,742,349.70 70,146,728.86 18230960 Oth Reg Asset-Rtl-OPRB-RDS Tax 4,331,745.90 (27,243.69) (136,218.45) 4,195,527.45 18235110 Oth Reg Assets Stm Prod ARO 3,947,554.47 9,745.95 4,432.61 3,951,987.08 18235140 Oth Reg Assets Other Prod ARO 593,653.15 5,153.91 25,491.20 619,144.35 18235150 Oth Reg Assets Trns Plant ARO 57,761.85 296.51 1,469.70 59,231.55 18235160 Oth Reg Assets Dist Plant ARO 233,105.38 1,250.57 6,200.59 239,305.97 18235190 Oth Reg Assets Gen Plant ARO 882,319.61 4,782.47 18,790.08 901,109.69 TOTAL 293,111,341.56 4,365,629.14 34,092,321.12 327,203,662.68 184 18400004 Clr Acct-AR-3rd Pty Pyrl 13,715.26 38,844.54 42,063.37 55,778.63 TOTAL 13,715.26 38,844.54 42,063.37 55,778.63 185 18500100 Temporary Facilities-Revenue 0.00 (18,370.00) (85,543.78) (85,543.78) 18500200 Temporary Facilities-Expense 0.00 22,305.35 114,245.05 114,245.05 18500300 Temporary Facilities-Contra 0.00 (3,935.35) (28,701.27) (28,701.27) TOTAL 0.00 0.00 0.00 0.00 186 18600142 Misc Def Dr-Miscellaneous 1,180,042.31 (36,034.72) (353,890.17) 826,152.14 18600870 Def Dr-ME-Labor Accruals-NESBs 16,058.19 99,132.51 130,780.16 146,838.35 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 8 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 18600896 A/P Month End Capital Accruals (1,649,243.17) 166,313.12 1,941,917.71 292,674.54 18600922 Misc Def Dt-Tenaska Cont. Loss 277,385.19 0.00 0.00 277,385.19 18600923 Misc Def Dr-Coral/Bac Lev Cap 3,301,064.00 (469,517.00) (3,301,064.00) 0.00 18600927 Misc Def Dr- Dahlberg Lev Cap 4,234,711.87 (602,311.29) (4,234,711.87) 0.00 18600981 Prop Acctg ME Capital Accruals 992,288.73 (682,231.27) (1,790,015.42) (797,726.69) 18601953 Misc Def Dr-Udr Recov-Bltn Fue 14,982.21 7,137.00 20,838.34 35,820.55 18601955 Misc Def Dr-Udr Recov-Fpu Fuel 139,043.37 52,419.17 155,045.75 294,089.12 18603135 Misc Def Dr-Energy Srvcs Mkt 166,984.02 9,998.15 (99,598.27) 67,385.75 18603158 Form S-3 Registration 9,383.64 11,179.64 80,977.96 90,361.60 TOTAL 8,682,700.36 (1,443,914.69) (7,449,719.81) 1,232,980.55 189 1890003F ULRD-FMB-10.125%-2016 861,421.91 (14,121.68) (70,608.40) 790,813.51 1890005F ULRD-FMB-8.75%-2021 1,654,977.31 (12,633.41) (63,167.05) 1,591,810.26 1890006F ULRD-FMB-6 7/8%-2026 1,478,121.28 (8,211.79) (41,058.95) 1,437,062.33 1891001F ULRD-Cap Trst I-7.625%-2037 953,126.17 (2,941.75) (14,708.75) 938,417.42 1891002F ULRD-Cap Trust II-/7.00%-2037 1,064,702.02 (3,306.53) (16,532.65) 1,048,169.37 1891003F ULRD-Cap Trust III-7.375% 854,842.84 (2,397.20) (11,986.00) 842,856.84 1891004F ULRD-Cap Trust IV-2040 487,531.44 (1,276.26) (6,381.30) 481,150.14 1892001F ULRD-Sr Nt-6%/Jan2012 139,404.76 (10,723.47) (53,617.35) 85,787.41 1892002F ULRD-Sr Nt-6.70%/Jun2038 1,119,604.12 (3,392.74) (16,963.70) 1,102,640.42 1892003F ULRD-Sr Nt-6.10%/Sep2016 721,399.06 (10,455.06) (52,275.30) 669,123.76 1892004F ULRD-Sr Nt 5.75% $40M/Sept2033 1,631,216.44 (5,975.15) (29,875.75) 1,601,340.69 1892005F ULRD-Sr Nt 5.875% $35M/Apr2044 1,034,470.38 (2,592.66) (12,963.30) 1,021,507.08 1893001F ULRD-PCB-12.6%/2012 119,303.35 (6,279.14) (31,395.70) 87,907.65 1893002F ULRD-PCB-11.5%/2011 18,390.68 0.00 (18,390.68) 0.00 1893003F ULRD-PCB-10.0%/2013 132,399.06 (4,270.92) (21,354.60) 111,044.46 1893004F ULRD-PCB-10.50%/2014 285,413.27 (6,072.64) (30,363.20) 255,050.07 1893005F ULRD-PCB-7.125%/2021 381,879.68 (3,104.72) (15,523.60) 366,356.08 1893006F ULRD-PCB-8.25%/2017 419,878.94 (5,452.97) (27,264.85) 392,614.09 1893007F ULRD-PCB-6.75%/2022/Esc Cnty 95,721.53 (714.34) (3,571.70) 92,149.83 1893008F ULRD-PCB-6.75%/2022/Jackson 128,790.02 (961.12) (4,805.60) 123,984.42 1893009F ULRD-PCB-6.2%/2023/Jackson 182,974.42 (1,244.72) (6,223.60) 176,750.82 1893010F ULRD-PCB-6.30%/2024/Monroe 267,017.49 (1,628.16) (8,140.80) 258,876.69 1893011F ULRD-PCB-Var%/2024/Monroe 120,219.12 (733.04) (3,665.20) 116,553.92 1893012F ULRD-PCB-5.80/Jun2023/Esc Cnty 314,301.94 (2,109.41) (10,547.05) 303,754.89 1893013F ULRD-PCB-5.70%/Nov2023/Jackson 138,026.49 (896.28) (4,481.40) 133,545.09 1893014F ULRD-PCB-5.50%/Feb2026/Jackson 278,304.81 (1,537.59) (7,687.95) 270,616.86 1893015F ULRD-PCB-5.625%/JUL2022/Escamb 499,706.55 (3,621.06) (18,105.30) 481,601.25 1894001F ULRD-Jr Sub-7.5%/Jun2037 490,439.98 (1,542.27) (7,711.35) 482,728.63 TOTAL 15,873,585.06 (118,196.08) (609,371.08) 15,264,213.98 190 19000153 ADIT-Mtd PC-Prtct-Fed Offset 2,719,971.10 84,412.05 422,060.25 3,142,031.35 19000154 ADIT-Mtd-Prtct-Fed Offset 19,772,511.40 313,260.60 1,566,303.00 21,338,814.40 19000155 ADIT-Rmvl-Prtct-Fed Offset (3,551,286.56) (3,673.45) (18,367.27) (3,569,653.83) 19000156 ADIT-Life-Unprtct-Fed Offset 852,428.73 (9,784.68) (48,923.40) 803,505.33 19000157 ADIT-Rmvl-Unprtct-Fed Offset (246,640.50) (6,523.54) (32,617.68) (279,258.18) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 9 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 19000158 ADIT-Basis-Unprtct-Fed Fset (4,226,988.87) (183,409.04) (917,045.20) (5,144,034.07) 19000237 ADIT-Elec-FAS 109-Fed-LT-EDT 1,611,435.84 (18,284.88) (582,314.84) 1,029,121.00 19000238 ADIT-Elec-FAS 109-St-LT-EDT 267,962.04 (3,040.58) (96,833.86) 171,128.18 19000239 ADIT-Elec-FAS 109-Fed-LT-ITC 3,849,574.08 (58,237.83) (344,134.97) 3,505,439.11 19000240 ADIT-Elec-FAS 109-St-LT-ITC 640,143.78 (9,684.32) (57,225.64) 582,918.14 19000481 Fin48 Def Tax Fed Offset-Cur 132.17 0.00 0.00 132.17 19000483 Fin48 Def Tax Fed Offset-LT 14,915.68 0.00 31.79 14,947.47 19000484 Fin48 Def Tax State Offset-LT 19,005.09 0.00 1,660.53 20,665.62 19001303 ADIT-DTA-Elec-Fed-LT 41,127,826.89 1,382,637.38 4,464,329.71 45,592,156.60 19001304 ADIT-DTA-Elec-Fed-OS-LT (584,152.56) (63,610.68) (166,489.60) (750,642.16) 19001307 ADIT-DTA-Elec-St-LT 6,400,835.61 217,271.60 701,537.54 7,102,373.15 19001403 ADIT-DTA-NU-Fed-LT 21,267.80 411.95 3,056.99 24,324.79 19001404 ADIT-DTA-NU-Fed-OS-LT 5,639.03 79.26 (230.26) 5,408.77 19001407 ADIT-DTA-NU-St-LT 3,342.24 64.74 480.39 3,822.63 19001703 ADIT-DTA-FAS 133-Fed-LT 1,468,239.64 (25,703.00) (128,515.00) 1,339,724.64 19001707 ADIT-DTA-FAS 133-St-LT 244,122.68 (4,275.00) (21,375.00) 222,747.68 TOTAL 70,410,285.31 1,611,910.58 4,745,387.48 75,155,672.79 201 20100000 Common Stock Issued (118,060,000.00) 0.00 0.00 (118,060,000.00) 20100002 Common Stock Issued-$135M (185,000,000.00) 0.00 (50,000,000.00) (235,000,000.00) TOTAL (303,060,000.00) 0.00 (50,000,000.00) (353,060,000.00) 204 20400016 Pref Stk Issu-6.0% (55,000,000.00) 0.00 0.00 (55,000,000.00) 20400017 Pref Stk Issu-6.5% (45,000,000.00) 0.00 0.00 (45,000,000.00) TOTAL (100,000,000.00) 0.00 0.00 (100,000,000.00) 211 21100100 Misc PIC-Cap Contrib (519,784,959.52) 0.00 (806,706.38) (520,591,665.90) 21100109 Misc PIC-Stk Opt-Gnrl (9,139,254.54) (81,306.10) (564,968.38) (9,704,222.92) 21100210 Misc PIC-Stk Opt-Tax Pool (9,126,888.86) (266,261.75) (413,391.28) (9,540,280.14) 21100510 PIC-Performance Shares-Gnrl (323,489.08) (59,270.15) (236,779.64) (560,268.72) TOTAL (538,374,592.00) (406,838.00) (2,021,845.68) (540,396,437.68) 214 21400016 Cap Stk Exp-Pref-6.0% 1,113,664.32 0.00 0.00 1,113,664.32 21400017 Cap Stk Exp-Pref-??% 887,990.42 0.00 0.00 887,990.42 TOTAL 2,001,654.74 0.00 0.00 2,001,654.74 216 21600000 Unapprop Retained Earnings (236,327,806.63) 0.00 0.00 (236,327,806.63) TOTAL (236,327,806.63) 0.00 0.00 (236,327,806.63) 219 21900013 OCI Beg Bal Hedge Interest 4,008,794.00 0.00 430,412.00 4,439,206.00 21900063 OCI Beg Bal Tax Hedge Interest (1,546,347.00) 0.00 (166,007.00) (1,712,354.00) 21901707 OCI-Chg FV-CF hdg-Int 7/09 720,110.00 0.00 (720,110.00) 0.00 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 10 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 21901708 OCI-Chg FV-CF Hdg-Int 10/09 684,442.00 0.00 (684,442.00) 0.00 21903701 OCI-Recls-Hdg-Int-4/03 (326,604.00) (27,217.00) 190,519.00 (136,085.00) 21903702 OCI-Recls-Hdg-Int-6/29 (273,972.00) (22,831.00) 159,817.00 (114,155.00) 21903703 OCI-Recls-Hdg-Int-6/30 (265,896.00) (22,158.00) 155,106.00 (110,790.00) 21903704 OCI-Recls-Hdg-Int-Tokyo-3/07 303,000.00 25,250.00 (176,750.00) 126,250.00 21903705 OCI-Recls-Hdg-Int-Barclay-3/07 (258,000.00) (21,500.00) 150,500.00 (107,500.00) 21903706 OCI-Recls-Hdg-Int-KBC-3/07 (264,000.00) (22,000.00) 154,000.00 (110,000.00) 21903708 OCI-Recls-CF Hdg-Int 10/09 111,332.00 12,748.00 (47,592.00) 63,740.00 21906707 OCI-CF Hdg-Int-Def Tax 7/09 (277,782.00) 0.00 277,782.00 0.00 21906708 OCI-CF Hdg-Int-Def Tax 10/09 (264,023.00) 0.00 264,023.00 0.00 21908701 OCI-TxRecls-Hdg-Int 125,988.00 10,499.00 (73,493.00) 52,495.00 21908702 OCI-TxRecls-Hdg-Int-DefTx-6/29 105,684.00 8,807.00 (61,649.00) 44,035.00 21908703 OCI-TxRecls-Hdg-Int-DefTx-6/30 102,576.00 8,548.00 (59,836.00) 42,740.00 21908704 TxRecls-Hdg-Int-Def Tx-Tky3/07 (116,880.00) (9,740.00) 68,180.00 (48,700.00) 21908705 TxRecls-Hdg-Int-DefTx-Blay3/07 99,528.00 8,294.00 (58,058.00) 41,470.00 21908706 TxRecls-Hdg-Int-Def Tx-KBC3/07 101,844.00 8,487.00 (59,409.00) 42,435.00 21908708 OCI-DefTx Rcls-CF Hdg-Int10/09 (42,942.00) (4,917.00) 18,357.00 (24,585.00) TOTAL 2,726,852.00 (47,730.00) (238,650.00) 2,488,202.00 224 2242000F Old-Sr-Srs G-4.35%-$60M-7/2013 (60,000,000.00) 0.00 0.00 (60,000,000.00) 2242001F Old-Sr-Srs H-5.25%-$60M-7/2033 (60,000,000.00) 0.00 0.00 (60,000,000.00) 2242003F Old-Sr-Srs L-5.65%-$60M-9/2035 (60,000,000.00) 0.00 0.00 (60,000,000.00) 2242004F Old-Sr-Srs M-5.3%-$110-12/2016 (110,000,000.00) 0.00 0.00 (110,000,000.00) 2242005F Old-Sr-Srs F-5.6%-$65M-4/2033 (61,971,000.00) 81,000.00 327,000.00 (61,644,000.00) 2242006F Old-Sr Note-5.65%-$85Mm-6/2017 (85,000,000.00) 0.00 0.00 (85,000,000.00) 2242008F Old-Sr Nt-Srs K4.90-$75-9/2014 (75,000,000.00) 0.00 0.00 (75,000,000.00) 2242010F OLT Dt-SN-4.75%-$175M-Apr2020 (175,000,000.00) 0.00 0.00 (175,000,000.00) 2242011F OLT Dt- SN-5.10%-$125M-Oct2040 (125,000,000.00) 0.00 0.00 (125,000,000.00) 2242012F OLT Dt-SN-$125M-5.75%-Due 2051 0.00 (125,000,000.00) (125,000,000.00) (125,000,000.00) 2243000F Old-PCB-Cnty Auc-$32.55-6/2023 (32,550,000.00) 0.00 0.00 (32,550,000.00) 2243001F Old-PCB-Cnty Auc%-$42M-9/2024 (42,000,000.00) 0.00 0.00 (42,000,000.00) 2243002F Old-PCB-Cnty Var-$3.93M-7/2022 (3,930,000.00) 0.00 0.00 (3,930,000.00) 2243003F Old-PCB-Cnty Auc$29.075-2/2026 (29,075,000.00) 0.00 0.00 (29,075,000.00) 2243005F Old-PCB-Cnty-6.20%-$13M-4/2023 (13,000,000.00) 0.00 0.00 (13,000,000.00) 2243006F Oth LT Dt-PCB-Scrubbers-2008 (65,000,000.00) 0.00 0.00 (65,000,000.00) 2243008F PCB-Esc-5.625%-$37M-07/2022 (37,000,000.00) 0.00 0.00 (37,000,000.00) 2243009F LT Dt-PCB Esc-Var%-$65M-2039 (65,400,000.00) 0.00 0.00 (65,400,000.00) 2243010F LT Dt-PCB Monroe Co-$21M (21,000,000.00) 0.00 0.00 (21,000,000.00) 2249001F Old-Var%-$110M-Apr 2011 (110,000,000.00) 0.00 0.00 (110,000,000.00) TOTAL (1,230,926,000.00) (124,919,000.00) (124,673,000.00) (1,355,599,000.00) 226 2262000F Unamt Disc Old-$60M-4.35%-2013 99,732.08 (3,324.40) (16,622.00) 83,110.08 2262001F Unamt Disc Old-$60M-5.25%-2033 1,421,564.12 (5,245.63) (26,228.15) 1,395,335.97 2262003F Unamt Disc Old-$60M-5.65%-2035 219,000.30 (739.86) (3,699.30) 215,301.00 2262004F Unamt Disc Old-$110-5.30%-2016 438,890.02 (6,181.55) (30,907.75) 407,982.27 2262005F Unamt Disc Old-$65M-5.6%-2033 1,447,174.52 (7,257.14) (34,604.74) 1,412,569.78 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 11 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 2262006F Unamt Disc Old-5.65-$85-6/2017 382,617.30 (4,905.35) (24,526.75) 358,090.55 2262008F Unamt Disc Old-4.90-$75-9/2014 198,038.01 (4,400.84) (22,004.20) 176,033.81 2262010F Unamt DiscOld-4.75-175M-4/2020 1,082,246.48 (9,749.97) (48,749.85) 1,033,496.63 2262011F Unamt DiscOld-5.10%-$125M-2040 1,162,567.68 (3,256.49) (16,282.45) 1,146,285.23 2262012F Unamt DiscOld-$125M-5.75%-2051 0.00 3,934,218.75 3,934,218.75 3,934,218.75 2263002F Unamt Disc Old-$3.93M-7/2022 4,172.11 (30.23) (151.15) 4,020.96 2263010F Unamt Disc Old-PCB Mon Co-$21M 72,418.21 (156.74) (783.70) 71,634.51 TOTAL 6,528,420.83 3,888,970.55 3,709,658.71 10,238,079.54 228 22811100 Accum Prop Insurance Reserve (27,499,376.66) 0.00 (93,737.04) (27,593,113.70) 22811101 Accum Prop Ins-Rsrv Accr 0.00 (291,667.00) (1,458,335.00) (1,458,335.00) 22811106 Accum Prop Ins-Storm Recov (93,737.04) (2,883.55) 78,198.98 (15,538.06) 22820101 Accum I&D-Wrkrs Comp-Gulf 0.00 (67,749.84) 6,636.30 6,636.30 22822104 Accum I&D-Med Exp 0.00 (137,656.71) (5,686.44) (5,686.44) 22822107 Accum I&D-Atrny Fee-Empl 0.00 424.00 1,983.00 1,983.00 22822108 Accum I&D-Atrny Fee-Public 0.00 5,242.34 20,779.79 20,779.79 22822133 Accum I&D-Prop Damage 0.00 27,326.29 117,358.11 117,358.11 22822160 Accum I&D-Accrual (1,959,884.21) (133,333.33) (666,666.65) (2,626,550.86) 22830012 Accum P&B-Out Dir Pnsn Plan (79,076.00) 2,000.00 (31,968.00) (111,044.00) 22830014 Accum P&B-SERP-SFAS 87 (8,743,474.62) (83,752.79) (410,058.99) (9,153,533.61) 22830019 Accum P&B-Suppl Benefit Plan (204,018.11) 0.00 (11,877.11) (215,895.22) 22830028 Accum P&B-SERP-SFAS 158 (5,597,160.00) 46,228.00 (272,325.00) (5,869,485.00) 22830030 Accum P&B-Life-SFAS 106 (17,725,659.09) (71,212.56) (351,181.16) (18,076,840.25) 22830050 Accum P&B-Medical-SFAS 106 (43,193,193.46) (163,205.69) (215,244.04) (43,408,437.50) 22830056 Accum P&B-Medical-SFAS 158 (2,399,502.04) 48,268.00 (1,062,581.00) (3,462,083.04) 22830068 Accum P&B-Qual Pnsn-SFAS 158 (64,167,736.96) 101,645.00 (4,319,355.00) (68,487,091.96) 22830070 Accum P&B-Post Employment (1,266,205.00) 0.00 0.00 (1,266,205.00) 22830100 Med Drug Subsidy-OPRB-FAS 106 6,953,451.52 7,348.07 25,272.60 6,978,724.12 TOTAL (165,975,571.67) (712,979.77) (8,648,786.65) (174,624,358.32) 229 22900004 Accum Rate Refund-Trans (189,386.69) 617.20 (27,762.46) (217,149.15) TOTAL (189,386.69) 617.20 (27,762.46) (217,149.15) 230 23005110 ARO - Stm Prod (9,287,484.10) (34,100.64) (122,762.83) (9,410,246.93) 23005140 ARO Liab - Other Production (905,960.91) (5,104.93) (25,246.31) (931,207.22) 23005150 ARO Liab - Trns Plant (61,353.38) (284.59) (1,410.10) (62,763.48) 23005160 ARO Liab - Dist Plant (253,208.89) (1,166.80) (5,781.76) (258,990.65) 23005190 ARO Liab - Gen Plant (962,489.62) (4,444.76) (22,024.03) (984,513.65) TOTAL (11,470,496.90) (45,101.72) (177,225.03) (11,647,721.93) 231 23100131 NP-Hannon Armstrong-NASP Corry (1,205,709.30) 0.00 0.00 (1,205,709.30) 23100132 NP-HannonArmstron-NAS Pcola 9 0.00 0.00 (2,374,652.62) (2,374,652.62) TOTAL (1,205,709.30) 0.00 (2,374,652.62) (3,580,361.92) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 12 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 232 23200030 AP-Coral Baconton PPA (279,080.42) (232,494.63) (161,518.99) (440,599.41) 23200036 Received But Not Invoiced-Auto (6,253,001.99) 624,706.25 2,879,762.22 (3,373,239.77) 23200037 AP-Unrecorded Liabilities-Man (12,582,357.60) 2,196,301.86 (1,223,084.80) (13,805,442.40) 23200038 AP-RBNI PERPETUAL ACCRUAL 0.00 (642,505.89) (642,505.89) (642,505.89) 23200085 AP-Pro Card Pmt 115,445.50 (30,785.82) (96,419.41) 19,026.09 23200086 AP-Pro Card Pmt-JPMC 0.00 (14,348.88) 31,749.42 31,749.42 23200100 AP-Pyrl 0.00 605.43 605.43 605.43 23200175 AP-Noncontrib Life Ins 0.00 (103.96) (207.92) (207.92) 23200220 AP-Severance (147,519.32) 0.00 147,519.32 0.00 23200222 AP-Dir Pay-Use Tax-Diesl-St-FL (190.26) (144.52) (1,550.69) (1,740.95) 23200223 AP-Dir Pay-Use Tax-Elec-St-FL (8,021.09) (6,284.44) (37,356.66) (45,377.75) 23200400 AP-Vouchers Payable (30,561,552.33) 10,120,260.99 13,649,322.80 (16,912,229.53) 23200408 AP-Pyrl Ded-Life Ins 0.00 (1,060.41) (2,011.60) (2,011.60) 23200409 AP-Pyrl Ded-LTD Ins 0.00 (6.55) (40.34) (40.34) 23200412 AP-Pyrl Ded-Ad&D Ins 0.00 3.80 41.50 41.50 23200431 AP-Pyrl Ded-Dep Life Ins-Ch 0.00 (6.64) (11.14) (11.14) 23200432 AP-Pyrl Ded-Dep Life Ins-SP 0.00 (20.75) (17.45) (17.45) 23200440 AP-Pyrl Ded-Dental Ins 0.00 (381.20) (652.85) (652.85) 23200445 AP-Pryl Ded-Vacation Purchase 0.00 (4,460.62) (8,775.94) (8,775.94) 23200500 AP-Cntrct Retention (3,373,400.60) (123,615.86) 586,171.78 (2,787,228.82) 23200520 AP-SCR Project-Set UPS (2,943,596.14) (454,215.22) (649,921.17) (3,593,517.31) 2320055F AP-RET-Cert Const Svcs Inc. 0.00 0.00 (71,573.02) (71,573.02) 23200700 AP-Unclaimed Chk-Cust Refund (158,799.42) (6,183.25) 66,140.89 (92,658.53) 23200711 AP-Unclaimed Chk-Dividend 23,353.04 0.00 0.00 23,353.04 23200745 AP-Unclaimed Prop (4,639.87) 0.00 0.00 (4,639.87) 23200907 AP-Accr-Fuel-Coal (5,832,126.82) (406,445.38) 2,684,876.11 (3,147,250.71) 23200911 AP-Accr Invoices-Cnstr 118,214.63 (5,073,819.75) 1,442,544.84 1,560,759.47 23200921 AP-Tenaska Central Alabama (1,175,459.98) (1,237,996.15) (1,328,388.48) (2,503,848.46) 23200924 AP-Bay Co Utl-Purch Power (328,534.60) (143,688.84) (121,112.91) (449,647.51) 23200926 AP-UPS Contracts (645,415.00) 0.00 0.00 (645,415.00) 23200927 AP-Enrg Svc Mktg-Cntrctr Liab (776,050.74) (197,501.32) (802,349.77) (1,578,400.51) 23200943 AP-Limestone (456,232.94) (87,964.93) 252,956.18 (203,276.76) 23200997 AP-Accr Fuel-Oil 0.00 2,152.42 2,152.42 2,152.42 2320099F AP-Accr-Fuel-Landfill Gas (167,769.81) (58,086.99) 52,697.45 (115,072.36) 23204000 AP-Default SABRIX Tax Code 0.00 (1,729.12) 0.00 0.00 23204002 AP-Dir Pay-SBRX-S&U-Tax-FL (714,990.14) (418,382.73) (2,968,739.43) (3,683,729.57) 23204003 AP-Dir Pay-SBRX-S&U-Tax-GA 0.00 (26,443.20) (26,443.20) (26,443.20) 2320811F AP-Bank of America 0.00 (288.46) (1,009.61) (1,009.61) TOTAL (66,151,725.90) 3,775,065.24 13,652,849.09 (52,498,876.81) 233 23300020 NP Assoc-SoCo Fndg Corp (91,977,744.18) 61,394,023.36 53,686,392.51 (38,291,351.67) TOTAL (91,977,744.18) 61,394,023.36 53,686,392.51 (38,291,351.67) 234 23400100 AP Assoc-APC (102,980.90) 3,934.78 17,670.87 (85,310.03) 23400300 AP Assoc-GPC (37,056.64) 167,105.04 (1,750.70) (38,807.34) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 13 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 23400301 AP Assoc-Cnstr-GPC-Scherer (1,240,133.03) 0.00 2,375,307.36 1,135,174.33 23400302 GPC-Scherer-Fuel (771,257.36) 181,044.86 (370,742.83) (1,142,000.19) 23400308 AP Assoc-O&M-GPC-Scherer (305,260.51) (7,049.46) 303,370.79 (1,889.72) 23400500 AP Assoc-MPC (169,501.52) 4,844,667.71 (1,449,662.35) (1,619,163.87) 23400501 AP Assoc-Cnstr-MPC-Daniel (509,786.26) 229,048.55 (1,643,124.07) (2,152,910.33) 23400507 AP Assoc-Coal-MPC-Daniel (10,518,211.58) 1,410,790.37 5,141,101.27 (5,377,110.31) 23400508 AP Assoc-O&M-MPC-Daniel (2,777,457.40) 2,159,780.26 154,481.13 (2,622,976.27) 23400509 AP Assoc-Coal-MPC-Dnl-in Trnst (822,135.50) 429,665.88 380,614.00 (441,521.50) 23400707 AP Assoc-3rd Pty-SCS (1,749,986.95) 0.00 1,749,986.95 0.00 23400708 AP Assoc-SCS (14,678,513.26) (1,413,916.28) 4,045,199.66 (10,633,313.60) 23400771 AP Assoc-Gas Purch-SCS (14,034,812.04) (5,365,068.85) (4,473,073.94) (18,507,885.98) 23400780 AP Assoc-Pwr Pool-SCS 0.00 332,243.45 (1,242,838.14) (1,242,838.14) 23400838 AP Assoc-SPC-PPA Dahlberg (262,003.34) (404,334.71) (364,723.24) (626,726.58) 23400900 AP Assoc-SNC (52,917.68) 113.12 52,721.32 (196.36) 23401035 AP Assoc-SCES 0.00 120,537.50 48,215.00 48,215.00 TOTAL (48,032,013.97) 2,688,562.22 4,722,753.08 (43,309,260.89) 235 23500100 Customer Deposits (35,599,534.43) 69,292.19 (380,449.57) (35,979,984.00) TOTAL (35,599,534.43) 69,292.19 (380,449.57) (35,979,984.00) 236 23600050 Tax Accr-Reg Commis-St-FL (515,547.20) (76,128.95) 158,861.08 (356,686.12) 23600112 Tax Accr-Grs Rec-St-FL (2,469,377.29) (264,383.97) 1,853.08 (2,467,524.21) 23600211 Mft-Pensacola (509,457.14) (59,378.19) 54,752.69 (454,704.45) 23600215 Mft-Century (7,238.75) (6,943.67) (12,266.91) (19,505.66) 23600216 Mft-Gulf Breeze (27,558.74) (7,602.09) (267.21) (27,825.95) 23600221 Mft-Milton (53,306.59) (12,476.91) (225.81) (53,532.40) 23600231 Mft-Chipley (23,079.57) (2,221.98) 10.78 (23,068.79) 23600232 Mft-Vernon (2,752.59) (2,691.35) (4,780.13) (7,532.72) 23600233 Mft-Graceville (8,647.89) 108.95 1,412.65 (7,235.24) 23600234 Mft-Campbellton (872.66) (590.20) (609.90) (1,482.56) 23600235 Mft-Bonifay (11,042.32) (901.05) 1,986.40 (9,055.92) 23600236 Mft-Caryville (2,941.39) (539.98) (2,755.29) (5,696.68) 23600241 Mft-Panama City (316,383.24) (43,557.48) 2,221.56 (314,161.68) 23600242 Mft-Springfield (42,046.90) (3,103.27) 7,198.51 (34,848.39) 23600244 Mft-Lynn Haven (89,496.11) (9,970.99) (5,679.13) (95,175.24) 23600245 Mft-Panama Bch (161,542.38) (1,561.29) (10,499.78) (172,042.16) 23600246 Mft-Parker (28,769.68) 18,478.53 17,076.56 (11,693.12) 23600247 Mft-Callaway (54,379.14) 1,243.78 3,216.44 (51,162.70) 23600251 Mft-DeFuniak SP (20,216.28) (1,719.52) 3,348.79 (16,867.49) 23600252 Mft-Paxton (1,801.55) (184.85) 412.15 (1,389.40) 23600253 Mft-Ponce De Le (5,535.45) 16,254.74 2,830.12 (2,705.33) 23600261 Mft-Crestview (127,948.19) (14,857.36) 6,966.32 (120,981.87) 23600262 Mft-Laurel Hill (1,179.07) 772.70 956.95 (222.12) 23600271 Mft-Niceville (78,758.67) (1,516.31) (1,560.09) (80,318.76) 23600272 Mft-Valparaiso (20,133.90) (2,186.85) 2,449.79 (17,684.11) 23600273 Mft-Shalimar (2,392.81) (579.92) (327.46) (2,720.27) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 14 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 23600274 Mft-Fort Walton (139,740.51) (21,872.70) (4,233.23) (143,973.74) 23600275 Mft-Cinco Bayou (4,086.87) (827.46) (524.36) (4,611.23) 23600276 Mft-Mary Esther (14,694.87) (2,976.68) (1,647.78) (16,342.65) 23600277 Mft-City of Destin (106,343.83) (18,990.86) (14,778.43) (121,122.26) 23600481 Fin 48 Inc Tax Accr-Fed-Cur 0.00 0.00 (45,284.00) (45,284.00) 23600483 Fin 48 Inc Tax Accr-Fed-LT (3,077,704.45) 0.00 (140,463.25) (3,218,167.70) 23600484 Fin 48 Inc Tax Accr-St-LT (792,193.29) 0.00 (56,924.62) (849,117.91) 23600611 Mft-Escambia County (893,404.72) (86,062.46) 64,059.63 (829,345.09) 23600621 Mft-Santa Rosa County (480,923.24) (42,042.67) 49,174.76 (431,748.48) 23600631 Mft-Jackson County (10,355.33) (1.33) 537.05 (9,818.28) 23608110 Inc Tax Accr-Fed-10 32,775,952.84 270,551.50 (40,038,584.46) (7,262,631.62) 23608111 Inc Tax Accr-Fed-11 0.00 993,322.89 17,839,014.18 17,839,014.18 23608150 Inc Tax Accr-Fed 1,648,873.00 0.00 (31,053.00) 1,617,820.00 23608708 Tax Accr-Adval Rl Car-St (903,423.36) (14,303.38) 645,774.44 (257,648.92) 23608710 Tax Accr-Adval-St-AL 0.00 (6,833.00) (34,165.00) (34,165.00) 23608740 Tax Accr-Adval-St-FL 0.00 (1,333,827.54) (6,766,495.54) (6,766,495.54) 23608750 Tax Accr-Adval-St-MS 0.00 (394,333.00) (1,971,665.00) (1,971,665.00) 23608760 Tax Accr-Adval-St-GA (61,424.42) (112,500.00) (501,075.29) (562,499.71) 23608850 Tax Accr-Franch-St-MS (147,583.00) (12,629.00) 68,855.00 (78,728.00) 23608911 Tax Accr-Fed Cont(FICA) (583,635.86) (146,339.65) 251,591.27 (332,044.59) 23608920 Tax Accr-FUTA (3,417.90) (160.10) (13,430.65) (16,848.55) 23608940 Tax Accr-Unemp Comp-St-FL (12,589.86) (220.40) (19,148.93) (31,738.79) 23641410 Inc Tax Accr-St-FL-2010 1,803,370.54 44,989.67 52,724.03 1,856,094.57 23641411 Inc Tax Accr-St-FL-2011 0.00 (409,965.66) (148,177.94) (148,177.94) 23641450 Inc Tax Accr-St-FL (28,367.00) 0.00 (4,879.00) (33,246.00) 23641510 Inc Tax Accr-St-MS-2010 (38,526.37) 0.00 19,000.00 (19,526.37) 23641511 Inc Tax Accr-St-MS-2011 0.00 (9,386.68) (5,864.73) (5,864.73) 23641550 Inc Tax Accr-St-MS 19,153.41 0.00 0.00 19,153.41 23641610 Inc Tax Accr-St-GA-2010 2,588,311.00 0.00 0.00 2,588,311.00 23641611 Inc Tax Accr-St-GA-2011 0.00 91,207.43 500,483.77 500,483.77 23641650 Inc Tax Accr-St-GA 790.79 0.00 1.00 791.79 TOTAL 26,955,631.20 (1,689,438.56) (30,080,597.92) (3,124,966.72) 237 23700200 Int Accr-Cust Dep (1,114,115.19) (26,680.26) (679,615.88) (1,793,731.07) 23700481 Fin 48 Int Accr-Fed-Curr 0.00 0.00 (60.00) (60.00) 23700483 Fin 48 Int Accr-Fed-LT (152,667.00) 0.00 (19,289.00) (171,956.00) 23700484 Fin 48 Int Accr-St-LT (57,199.00) 0.00 (17,576.00) (74,775.00) 23709000 Interest Accrued (21,970.28) 5,976.64 13,322.01 (8,648.27) 2372000F Int Accr-Sr Nt-4.35%-$60M-2013 (1,203,500.00) (217,500.00) 217,500.00 (986,000.00) 2372001F Int Accr-Sr Nt-5.25%-$60M-2033 (665,000.00) (262,500.00) 262,500.00 (402,500.00) 2372003F Int Accr-Sr Nt-5.65%-$60M-2035 (1,130,000.00) (282,500.00) 282,500.00 (847,500.00) 2372004F Int Accr-Sr Nt-$110-5.6%-2016 (485,833.33) (485,833.33) (2,429,166.65) (2,914,999.98) 2372005F Int Accr-Sr Nt-5.6%-$65M-2033 (869,493.34) (287,672.00) 291,046.00 (578,447.34) 2372006F Int Accr-Sr Nt-5.65%-$85M-2017 (208,958.33) (417,916.67) (2,089,583.35) (2,298,541.68) 2372008F Int Accr-Sr Nt-4.90%-$75M-2014 (918,750.00) (306,250.00) 306,250.00 (612,500.00) 2372010F Int Acc-SN-4.75%-$175M-Apr2020 (1,731,770.80) (692,708.33) 692,708.35 (1,039,062.45) 2372011F Int Acc-SN-5.10%-$125M-Oct2040 (1,823,958.33) (531,250.00) 761,458.33 (1,062,500.00) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 15 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 2372012F Int Acc-SN-$125M-5.75%-Due2051 0.00 (239,583.33) (239,583.33) (239,583.33) 2373000F Int Accr-PCB-Auc%-$32.55-2026 (47,468.75) (47,468.75) (237,343.75) (284,812.50) 2373001F Int Accr-PCB-Auc%-$42M-2024 (735,000.02) (183,750.00) 183,750.00 (551,250.02) 2373002F Int Accr-PCB-Var%-$3.93M-2022 (1,145.63) 228.26 515.78 (629.85) 2373003F Int Accr-PCB-Auc%-$29.075-2022 (727,351.60) (145,375.00) 145,375.00 (581,976.60) 2373006F Int Accr-PCB-Scrubbers-2008 (324,999.99) (108,333.33) 108,333.35 (216,666.64) 2373007F Int Accr-PCB-6.20%-$13M-2023 (208,000.00) (52,000.00) 52,000.00 (156,000.00) 2373008F Int Accr-PCB-5.625%-$37M-07/22 (1,040,625.00) (173,437.50) 173,437.50 (867,187.50) 2373009F Int Accr-PCB Esc-Var%-65M-2039 (19,512.49) 3,261.03 11,144.88 (8,367.61) 2373010F IntAcr-PCB Monroe Co-$21M (35,947.92) (37,187.50) (185,937.50) (221,885.42) 2379001F Int Accr-Var%/$110M/2011 (71,655.19) 0.00 71,655.19 0.00 2379912F Interest Accrued-Energy Svcs (7,649.93) (3,770.79) (18,846.11) (26,496.04) TOTAL (13,602,572.12) (4,492,250.86) (2,343,505.18) (15,946,077.30) 238 23800100 Div Dec-Cmn Stk 0.00 0.00 (27,500,000.00) (27,500,000.00) 23800516 Div Dec-Pref Stk-6.0% (825,000.00) 0.00 0.00 (825,000.00) 23800517 Div Dec-6.5% Preferred (725,625.00) 0.00 0.00 (725,625.00) TOTAL (1,550,625.00) 0.00 (27,500,000.00) (29,050,625.00) 241 24100109 Tax Clct Pay-Use-GA-3% LOT 17,716.50 (24,388.16) (47,142.94) (29,426.44) 24100115 FL 6% Sales Tax (2.37) (23.81) (61.47) (63.84) 24100119 Tax Clct Pay-Sls Tx-Rent-St-FL (345.26) (153.06) (780.77) (1,126.03) 24100120 Tax Clct Pay-Loc Tax-Rent Prop (20.97) (13.27) (72.26) (93.23) 24100145 Tax Clct Pay-Use-St-FL 56,803.20 (27,887.57) 16,228.46 73,031.66 24100206 Tax Clct Pay-CSS-6% FL (26,011.75) (25,418.77) (129,583.06) (155,594.81) 24100207 Tax Clct Pay-CSS-Local FL (112,537.56) (143,451.80) (646,983.33) (759,520.89) 24100208 Tax Clct Pay-CSS-7% FL (1,535,477.55) (1,634,307.88) (7,610,323.57) (9,145,801.12) 24100219 Tax Clct Pay-Loc Opt-Inv Recov (0.52) (3.26) (10.20) (10.72) 24100250 Tax Clct Pay-S&U-St-FL-Contra 0.00 2,461,890.09 11,499,601.07 11,499,601.07 24100251 Tax Clc Pay-Est S&U-St-FL-Cont 1,212,266.49 0.00 101,012.41 1,313,278.90 24100273 Tax Clct Pay-Local Opt (12,218.11) (6,947.47) (30,374.29) (42,592.40) 24100711 Tax Clct Pay-Util-Muni-Pens (405,673.03) (54,871.71) 32,880.34 (372,792.69) 24100716 Tax Clct Pay-US-Gulf Breeze (21,835.76) (6,157.80) (498.19) (22,333.95) 24100721 Tax Clct Pay-Util-Muni-Milton (43,037.69) (12,046.66) (293.45) (43,331.14) 24100731 Tax Clct Pay-Util-Muni-Chipley (17,679.86) (1,217.72) 978.72 (16,701.14) 24100732 Tax Clct Pay-Util-Muni-Vernon (3,016.00) (491.63) 73.67 (2,942.33) 24100733 Tax Clct-Pay-Util-Muni-Grace (13,270.31) (143.67) 4,271.11 (8,999.20) 24100735 Tax Clct Pay-Util-Muni-Bonifay (15,507.90) (1,260.71) 3,639.29 (11,868.61) 24100736 Tax Clct Pay-Util-Muni-Caryvl (953.86) (151.65) 163.80 (790.06) 24100741 Tax Clct Pay-Util-Muni-PC (270,921.76) (34,834.46) 16,566.47 (254,355.29) 24100742 Tax Clct Pay-Util-Muni-Sprgfld (40,277.98) (2,869.21) 8,221.89 (32,056.09) 24100743 Tax Clct-Pay-Util-Muni-CedarG 26.51 (16.28) (201.86) (175.35) 24100744 Tax Clct-Pay-Util-Muni-LynHvn (76,944.17) (8,640.24) (4,855.66) (81,799.83) 24100745 Tax Clct Pay-Util-Muni-PCB (160,116.43) 1,420.68 (9,734.57) (169,851.00) 24100746 Tax Clct Pay-Util-Muni-Parker (30,113.07) 18,931.05 17,490.63 (12,622.44) 24100747 Tax Clct-Pay-Util-Muni-Cllaway (58,524.59) 1,412.71 3,014.21 (55,510.38) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 16 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 24100751 Tax Clct-Pay-Util-Muni-Defnk (33,086.17) (2,798.69) 6,149.04 (26,937.13) 24100752 Tax Clct Pay-Util-Muni-Paxton (884.78) (93.87) 219.29 (665.49) 24100753 Tax Clct-Pay-Util-Muni-Ponce (2,667.05) (234.85) 366.56 (2,300.49) 24100761 Tax Clct-Pay-Util-Muni-Crestvw (123,392.68) 3,358.41 24,239.18 (99,153.50) 24100762 Tax Clct Pay-Util-Muni-Lrl Hil (1,081.55) (30.58) 120.20 (961.35) 24100771 Tax Clct-Pay-Util-Muni-Nicvll (70,161.67) (3,144.33) (49.87) (70,211.54) 24100772 Tax Clct Pay-Util-Muni-Valp (15,056.02) (1,337.50) 1,157.61 (13,898.41) 24100773 Tax Clct-Pay-Util-Muni-Shlmar (3,423.51) (853.57) (536.43) (3,959.94) 24100774 Tax Clct-Pay-Util-Muni-Ftwbch (136,963.75) (20,214.38) (4,205.99) (141,169.74) 24100775 Tax Clct-Pay-Util-Muni-Cncbyu (2,378.85) (361.72) (59.89) (2,438.74) 24100776 Tax Clct-Pay-Util-Muni-Mryest (14,131.35) (1,624.50) (2,096.15) (16,227.50) TOTAL (1,960,901.18) 471,022.16 3,248,530.00 1,287,628.82 242 24200022 MC&AL-Bank Overdraft 0.00 4,762,230.90 0.00 0.00 24200044 MC&AL-Cash Mgmt 0.00 0.10 0.00 0.00 24200111 MC&AL-Project Share (17,387.00) (281.13) 359.87 (17,027.13) 24200113 MC&AL-Solar Schools Prog (58,394.23) (370.03) (1,852.65) (60,246.88) 24200118 MC&AL-PDP (1,108,651.00) (79,884.00) 709,231.00 (399,420.00) 24200125 MC&AL-PPP-Covered (1,830,240.00) (157,285.00) 1,043,815.00 (786,425.00) 24200129 MC&AL-PPP-Noncover (9,940,368.00) (857,507.00) 5,652,833.00 (4,287,535.00) 24200138 MC&AL-Pyrl 29,446.98 (984,761.10) (4,416,495.37) (4,387,048.39) 24200310 MC&AL-FERC Fee (121,664.50) (29,791.00) (148,955.00) (270,619.50) 24200409 MC&AL-Flat Bill (75,716.17) (181,692.37) (443,791.95) (519,508.12) 24200880 MC&AL-Accrued Vacation (8,288,000.00) 0.00 0.00 (8,288,000.00) 24200999 MC&AL-Med Ins Rsrv-IBNR (944,292.60) 45,364.35 (404,639.16) (1,348,931.76) 24201020 MC&AL-SERP-SFAS 87 (777,389.00) 0.00 (762.00) (778,151.00) 24201031 MC&AL-OPRB Life-SFAS 106 (211,060.00) 0.00 19.00 (211,041.00) TOTAL (23,343,715.52) 2,516,023.72 1,989,761.74 (21,353,953.78) 244 24401130 Deriv Liab Nhdg-St-Cmdty-Elec 0.00 1,728.85 (4,430.82) (4,430.82) TOTAL 0.00 1,728.85 (4,430.82) (4,430.82) 245 24502110 Deriv Liab Reg-St-Cmdty-Gas (9,414,645.63) 511,418.10 4,452,781.97 (4,961,863.66) 24502130 Deriv Liab Reg-St-Cmdty-Elec 0.00 (13,473.76) (13,473.76) (13,473.76) 24506110 Deriv Liab Reg-LT-Cmdty-Gas (4,193,390.59) (47,798.73) 894,105.50 (3,299,285.09) TOTAL (13,608,036.22) 450,145.61 5,333,413.71 (8,274,622.51) 253 25300301 Oth Def Cr-Pole Atch-Comcst PC (11,011,489.96) (21,336.30) (1,041,435.00) (12,052,924.96) 25300302 Oth Def Cr-Pole Atch-Comcst Jh (3,795,347.87) (9,152.86) (45,764.30) (3,841,112.17) 25300305 Oth Def Cr-Pole Atch-Cambelton (8,494.30) 8.01 (406.55) (8,900.85) 25300306 Oth Def Cr-Pole Atch-Madsn Riv 0.00 37.22 (37.20) (37.20) 25300307 Oth Def Cr-Pole Atch-So Light 0.00 15,120.12 (15,120.10) (15,120.10) 25300326 Oth Def Cr-Pole Atch-Brght Def (4,840,502.35) (8,645.32) (681,712.80) (5,522,215.15) 25300328 Oth Def Cr-Pole Atch-Cmnty Cbl (280,433.13) 0.00 0.00 (280,433.13) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 17 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 25300329 Oth Def Cr-Pole Atch-Sprngfld (1,389,108.34) (10,373.47) (95,229.77) (1,484,338.11) 25300330 Oth Def Cr-Cable South Bnkrupc (5,626.63) 0.00 0.00 (5,626.63) 25300331 Oth Def Cr-Pole Atch-Cox Gulf (45,198,170.22) (93,349.62) (3,385,015.98) (48,583,186.20) 25300333 Oth Def Cr-Pole Atch-Medcom SE (10,422,694.88) (21,080.22) (857,795.39) (11,280,490.27) 25300334 Oth Def Cr-Pole Atch-Brght LLC (4,416,001.62) (10,691.44) (53,457.20) (4,469,458.82) 25300338 Oth Def Cr-Pole Atch-Malrd Bkr (276,762.00) 0.00 0.00 (276,762.00) 25300341 Oth Def Cr-Pole Atch-Knolgy PC (11,741,965.47) (77,099.89) (776,075.75) (12,518,041.22) 25300342 Oth Def Cr-Pole Atch-Valp (647,817.64) (4,756.26) (43,294.24) (691,111.88) 25300344 Oth Def Cr-Pole Atc-KMC Tel II (2,823.21) 3,488.03 (3,470.82) (6,294.03) 25300345 Oth Def Cr-Pole Atch-Mallard (60,249.75) 0.00 0.00 (60,249.75) 25300346 Oth Def Cr-Pole Atch-Cbl South (21,203.10) 0.00 0.00 (21,203.10) 25300362 Oth Def Cr-Fbr Rev-ITC Deltcom (694,286.16) 12,857.14 64,285.70 (630,000.46) 25300364 Oth Def Cr-Rt of Way Rev-AT&T (21,000.00) 1,750.00 8,750.00 (12,250.00) 25300365 Oth Def Cr-Equip Rev-Navy Fed (737,935.00) 2,570.00 12,850.00 (725,085.00) 25300524 Oth Def Cr-ERIP IV-SCS (73,126.76) (3,796.00) (76,145.02) (149,271.78) 25300736 Oth Def Cr-Exec Comp (4,034,984.89) 8,506.22 1,193,219.60 (2,841,765.29) 25300902 Oth Def Cr-Enviro Rsrv (61,748,813.52) 0.00 (1,793,127.18) (63,541,940.70) 25300989 Oth Def Cr-I&D (832,803.82) 0.00 505,088.40 (327,715.42) 25301950 Oth Def Cr-Plt Tenaska Lev Ls (52,404,379.16) (3,548,469.94) (17,742,349.70) (70,146,728.86) 25301954 Oth Def Cr-OverRecov-BtwnEnvir (4,585.08) (4,977.65) (3,931.41) (8,516.49) 25301956 Oth Def Cr-OverRecov-FpuEnviro (109,367.97) (25,415.13) 34,523.89 (74,844.08) 2535000F Oth Def Cr-BOD-Donovan (204,801.57) 0.00 32,635.94 (172,165.63) 2535001F Oth Def Cr-BOD-Anchors (121,984.85) 0.00 22,024.91 (99,959.94) 2535002F Oth Def Cr-BOD-Pullum (283,916.89) 0.00 (22,071.74) (305,988.63) 2535003F Oth Def Cr-BOD-Cramer (289,169.47) 0.00 (23,328.37) (312,497.84) 2535004F Oth Def Cr-BOD-O'Sullivan (17,594.18) 0.00 (15,434.40) (33,028.58) 2535005F Oth Def Cr-BOD-Calder 0.00 0.00 (9,769.18) (9,769.18) 2535600F Oth Def Cr-BOD-Phntm Stk-Dnovn (70,500.27) 0.00 11,234.50 (59,265.77) 2536000F Oth Def Cr-BOD-Pnsn Byot-Dnovn (94,985.09) 0.00 (761.18) (95,746.27) 2536001F Oth Def Cr-BOD-Pnsn Byot-Hull (38,557.99) 0.00 19,124.22 (19,433.77) 2536002F Oth Def Cr-BOD-Pnsn Byot-Tnehl (36,135.37) 0.00 (289.58) (36,424.95) 2536301F Oth Def Cr-BOD-Prm-Donovan (11,928.63) 0.00 (95.59) (12,024.22) 2536302F Oth Def Cr-BOD-Prm-Hull Jr (33,146.74) 0.00 16,440.31 (16,706.43) 2536304F Oth Def Cr-BOD-Prm-Tannehill (65,167.84) 0.00 (522.24) (65,690.08) 2536600F Oth Def Cr-BOD-Stk-Anchors (113,263.54) 0.00 (993.91) (114,257.45) 2536602F Oth Def Cr-BOD-Stk-Cramer (129,147.62) 0.00 (1,133.30) (130,280.92) 2536603F Oth Def Cr-BOD-Prm-Donovan (74,822.17) 0.00 (671.58) (75,493.75) 2536604F Oth Def Cr-BOD-Stk-Donovan (334,613.38) 0.00 (2,936.32) (337,549.70) 2536605F Oth Def Cr-BOD-Stk-Hull Jr (245,211.67) 0.00 121,529.94 (123,681.73) 2536606F Oth Def Cr-BOD-Stk-Pullum (188,457.39) 0.00 (1,653.76) (190,111.15) TOTAL (217,133,377.49) (3,794,807.36) (24,652,322.15) (241,785,699.64) 254 25400127 Deferred Gain - Sale of Withhl (171,715.33) 0.00 0.00 (171,715.33) 25400200 Oth Reg Liab-FAS 109 (4,871,793.05) 55,283.21 1,760,863.33 (3,110,929.72) 25400201 Oth Reg Liab-ITC (4,489,717.46) 67,922.15 401,361.28 (4,088,356.18) 25400311 ORL-All Df Gain on Sale-SO2-11 (113,676.22) 9,722.32 45,619.98 (68,056.24) 25400312 ORL-All Df Gain on Sale-SO2-12 (264,194.69) 0.00 0.00 (264,194.69) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 18 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 25400313 ORL-All Df Gain on Sale-SO2-13 (244,342.38) 0.00 0.00 (244,342.38) 25400315 ORL-All Df Gain on Sale-SO2-15 (110,419.23) 0.00 0.00 (110,419.23) 25400316 ORL-All Df Gain on Sale-SO2-16 (4,229.27) 0.00 0.00 (4,229.27) 25400317 ORL-All Df Gain on Sale-SO2-17 (1,839.83) 0.00 0.00 (1,839.83) 25400318 ORL-All Df Gain on Sale SO2-18 0.00 0.00 (150.01) (150.01) 25400450 ORL-Hdg-Unreal Gain-Elec-Cur (3,420.50) (16,427.72) (25,107.48) (28,527.98) 25400512 ORL-Hdg-Unreal Gain-Gas-Noncur (574,793.32) 169,510.66 (798,732.46) (1,373,525.78) 25400561 ORL-Hdg-Unreal Gain-Gas-Cur (1,797,951.19) 593,448.18 (544,923.22) (2,342,874.41) 25400817 Oth Reg Liab-Rc Ls-Loss-MPC (8,271.18) 0.00 8,271.18 0.00 25400818 Oth Reg Liab-Rc Ls-Lvlz-MPC (11,513.46) 0.00 11,513.46 0.00 25400922 Oth Reg Liab-SFAS 158 Life (4,380,706.00) (15,308.00) 435,195.00 (3,945,511.00) 25400923 Reg Liab-Coral/Bacon Lev Cap (3,301,064.00) 469,517.00 3,301,064.00 0.00 25400927 Oth Reg Liab-Dahlberg Lev Cap (4,234,711.87) 602,311.29 4,234,711.87 0.00 25405110 Oth Reg Liab Stm Prod ARO (10,068,884.86) (32,170.13) (99,588.89) (10,168,473.75) 25405150 Oth Reg Liab Trns Plt ARO 7,619.16 0.00 0.00 7,619.16 25405160 Oth Reg Liab Dist Plt ARO 21,762.10 0.00 0.00 21,762.10 25405190 Oth Reg Liab Gen Plt ARO 15,452.00 0.00 4,922.50 20,374.50 25430660 ORL-Purch Pwr Cap Over Recov (4,381,062.08) (1,550,490.00) (7,957,361.15) (12,338,423.23) 25430710 Oth Reg Liab-Enviro Over Recov (10,398,964.04) (392,023.11) 3,590,759.15 (6,808,204.89) 25430712 Oth Reg Liab-ECCR-Over Recov (2,922,947.58) 212,794.00 819,335.56 (2,103,612.02) TOTAL (52,311,384.28) 174,089.85 5,187,754.10 (47,123,630.18) 255 25500101 Accum Def Invst Tax Cr-Elec-3% 3,970,908.00 0.00 0.00 3,970,908.00 25500102 Accum Def Invst Tax Cr-Elec-4% 5,289,351.00 0.00 0.00 5,289,351.00 25500103 Accum Def Invst Tax Cr-Elec-7% 124,076.00 0.00 0.00 124,076.00 25500104 Accum Def Invst Tax Cr-Qual Ex 19,449,074.00 54,194.00 270,970.00 19,720,044.00 25500105 Accum Def Invst Tx Cr-Elec-10% 32,840,879.00 58,184.00 290,918.00 33,131,797.00 25500201 Accum Def Invst Tax Cr-Elec-3% (3,970,908.00) 0.00 0.00 (3,970,908.00) 25500202 Accum Def Invst Tax Cr-Elec-4% (5,289,351.00) 0.00 0.00 (5,289,351.00) 25500203 Accum Def Invst Tax Cr-Elec-7% (124,076.00) 0.00 0.00 (124,076.00) 25500204 Accum Def Invst Tax Cr-Qual (23,958,555.00) 0.00 0.00 (23,958,555.00) 25500205 Accum Def Invst Tx Cr-Elec-10% (36,440,014.00) 0.00 0.00 (36,440,014.00) 25500301 Accum Def Invst Tax Cr-SCS-4% (78,424.00) 0.00 0.00 (78,424.00) 25500302 Accum Def Invst Tax Cr-SCS-10% (1,526,643.00) 0.00 0.00 (1,526,643.00) 25500351 Accum Def Invst Tax Cr-SCS-4% 78,424.00 0.00 0.00 78,424.00 25500352 Accum Def Invst Tax Cr-SCS-10% 1,526,643.00 0.00 0.00 1,526,643.00 TOTAL (8,108,616.00) 112,378.00 561,888.00 (7,546,728.00) 281 28101303 ADIT-Accl Amt Prp-Elec-Fed-LT (49,600,075.15) (1,539,051.06) (7,695,255.30) (57,295,330.45) 28101307 ADIT-Acc Amt Prp-Elec-St-LT (7,775,485.64) (243,006.63) (1,215,033.15) (8,990,518.79) TOTAL (57,375,560.79) (1,782,057.69) (8,910,288.45) (66,285,849.24) 282 28200035 ADIT-Oth Prop-FAS 109-Fed-EDT (22,405,711.35) (216,022.76) (2,349,542.15) (24,755,253.50) 28200036 ADIT-Oth Prop-FAS 109-St-EDT (3,609,122.69) (36,061.86) (393,435.98) (4,002,558.67) 28200037 ADIT-Oth Prop-FAS 109-Fed-ITC 3,014,044.45 (36,472.12) (282,933.72) 2,731,110.73 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 19 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 28200038 ADIT-Oth Prop-FAS 109-St-ITC (21,649.89) 2,514.37 (798,780.91) (820,430.80) 28200131 ADIT-Oth Prop-Mtd-Prtct-Fed (362,704,477.35) (5,650,089.83) (17,470,801.76) (380,175,279.11) 28200132 ADIT-Oth Prop-Mtd-Prtct-St (56,252,451.38) (897,497.13) (4,487,485.65) (60,739,937.03) 28200141 ADIT-Oth Prop-Rmvl-Prtct-Fed 65,007,259.65 66,790.07 333,950.38 65,341,210.03 28200142 ADIT-Oth Prop-Rmvl-Prtct-St 10,093,568.49 10,495.59 52,477.92 10,146,046.41 28200143 ADIT-Oth Prop-Life-Unprtct-Fed (11,250,057.85) 141,134.80 705,674.00 (10,544,383.85) 28200144 ADIT-Oth Prop-Life-Unprtct-St (2,434,986.75) 26,910.29 134,551.45 (2,300,435.30) 28200145 ADIT-Oth Prop-Rmvl-Unprtct-Fed 4,327,359.00 118,609.92 593,049.57 4,920,408.57 28200146 ADIT-Oth Prop-Rmvl-Unprtct-St 629,736.00 18,639.41 93,197.08 722,933.08 28200147 ADIT-Oth Prop-Basis-Unprtct-Fd 9,072,558.08 (286,900.04) (1,434,500.20) 7,638,057.88 28200148 ADIT-Oth Prop-Basis-Unprtct-St 12,319,664.17 522,197.37 2,610,986.85 14,930,651.02 28200400 F. Acufile Vari 3,668,010.50 0.00 0.00 3,668,010.50 28200401 S. Acufile Vari 1,121,138.55 0.00 0.00 1,121,138.55 28200483 Fin48 Def Tax Fed Offset-LT 1,766,514.75 0.00 175,551.25 1,942,066.00 28200484 Fin48 Def Tax State Offset-LT 277,595.18 0.00 27,586.62 305,181.80 TOTAL (347,381,008.44) (6,215,751.92) (22,490,455.25) (369,871,463.69) 283 28300483 Fin48 Def Tax Fed Offset-LT 97,158.31 0.00 9,655.32 106,813.63 28301303 ADIT-DTL-Elec-Fed-LT (33,151,535.23) (226,079.31) (1,437,245.89) (34,588,781.12) 28301307 ADIT-DTL-Elec-St-LT (5,198,887.50) (35,526.75) (225,852.93) (5,424,740.43) 28301703 ADIT-DTL-FAS 133-Fed-LT (123,809.82) (1,852.68) 1,129.65 (122,680.17) 28301707 ADIT-DTL-FAS 133-St-LT (19,453.84) (291.13) 177.52 (19,276.32) 28301803 ADIT-FAS 109-Fed-LT (14,007,987.98) (135,737.88) (1,476,988.34) (15,484,976.32) 28301807 ADIT-FAS 109-St-LT (2,329,370.63) (22,571.68) (245,607.02) (2,574,977.65) TOTAL (54,733,886.69) (422,059.43) (3,374,731.69) (58,108,618.38) 403 40305110 Depr Exp Stm Prod 0.00 5,852,864.91 28,897,384.14 28,897,384.14 40305115 Depr Exp Stm Prod Env 0.00 2,496,970.11 12,453,029.36 12,453,029.36 40305118 Depr Exp Stm Dismantle Env 0.00 367,034.00 1,835,170.00 1,835,170.00 40305119 Depr Exp Stm Prod Contra Env 0.00 (2,864,004.11) (14,288,199.36) (14,288,199.36) 40305140 Depr Exp Oth Prod 0.00 604,321.15 2,984,643.67 2,984,643.67 40305150 Depr Exp Trns Plt 0.00 743,463.64 3,679,324.83 3,679,324.83 40305160 Depr Exp Distr Plt 0.00 2,878,962.23 14,273,538.96 14,273,538.96 40305190 Depr Exp Gen Plt 0.00 229,857.85 1,149,731.87 1,149,731.87 40315110 Depr Exp Stm Prod - ARO 0.00 3,038.18 30,327.45 30,327.45 40315140 Depr Exp Oth Prod ARO 0.00 1,654.98 8,274.89 8,274.89 40315150 Depr Exp Trns Plt ARO 0.00 11.92 59.60 59.60 40315160 Depr Exp Dist Plt ARO 0.00 83.77 418.83 418.83 40315190 Depr Exp Gen Plt ARO 0.00 337.71 1,688.55 1,688.55 TOTAL 0.00 10,314,596.34 51,025,392.79 51,025,392.79 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 20 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 404 40405110 Amort Lmtd Term Elec Plt 0.00 483,281.47 2,466,396.00 2,466,396.00 40405115 Amort Lmtd Term Elec Plt Env 0.00 19,719.52 92,991.56 92,991.56 40405119 Amort Lmtd Term Elec Cntra Env 0.00 (19,719.52) (92,991.56) (92,991.56) TOTAL 0.00 483,281.47 2,466,396.00 2,466,396.00 407 40730006 Reg Dr-Def Amt OPRB 0.00 27,243.69 136,218.45 136,218.45 40735100 Reg Dr ARO 0.00 61,169.00 305,845.00 305,845.00 40745100 Reg Cr ARO 0.00 (50,228.28) (283,003.51) (283,003.51) TOTAL 0.00 38,184.41 159,059.94 159,059.94 408 40810002 Tax Oth Inc Tax, Oper Inc-Elec 0.00 0.00 (5,037.37) (5,037.37) 40810105 TOTIT-Op Inc-Pyrl Tx-Unemp-FL 0.00 14,264.74 64,676.98 64,676.98 40810107 TOTIT-Oper Inc-Advalorem-MS 0.00 394,333.00 1,977,855.97 1,977,855.97 40810109 TOTIT-Oper Inc-Adval-AL 0.00 6,833.00 34,165.00 34,165.00 40810115 TOTIT-Oper Inc-Lic Fee-Muni 0.00 0.00 500.00 500.00 40810121 TOTIT, Oper Inc-Advalorem-GA 0.00 112,500.00 562,500.00 562,500.00 40810124 TOTIT, Util Oper Inc-Franch-FL 0.00 1,270,911.85 6,412,879.88 6,412,879.88 40810131 TOTIT-Unemp-St-Joint Owner 0.00 543.65 2,818.39 2,818.39 40810134 TOTIT-Oper Inc-Advalorem-UT 0.00 0.00 133,991.00 133,991.00 40810200 TOTIT-Oper Inc-Pyrl - FICA 0.00 678,410.02 3,415,683.35 3,415,683.35 40810210 TOTIT-Oper Inc-Pyrl Cap-Fed 0.00 (98,513.08) (516,340.35) (516,340.35) 40810222 TOTIT-Oper Inc-Pyrl Cap-FL 0.00 (156.04) (18,900.41) (18,900.41) 40810310 TOTIT-Opr Inc-Franch-Muni 0.00 1,794,751.54 8,887,493.81 8,887,493.81 40810430 Oper Inc-Pyrl ECRC-Fed 0.00 (11,046.98) (61,703.88) (61,703.88) 40810432 TOTIT-Oper Inc-Pyrl ECRC-FL 0.00 (16.64) (2,401.76) (2,401.76) 40810440 TOTIT-Oper Inc-Pyrl ECCR-Fed 0.00 (12,966.75) (72,218.24) (72,218.24) 40810442 TOTIT-Oper Inc-Pyrl ECCR-FL 0.00 (19.57) (2,886.75) (2,886.75) 40810502 TOTIT-Oper Inc-FICA-JO Plt 0.00 49,587.52 265,055.59 265,055.59 40810999 TOTIT-Opr Inc-Cr Memo 0.00 (362,971.32) (1,865,708.41) (1,865,708.41) 40811103 TOTIT-Oper Inc-Oth Pyrl 0.00 (56,544.80) (163,401.47) (163,401.47) 40811104 O&M Dr Memo 0.00 363,519.14 1,936,435.60 1,936,435.60 40811113 TOTIT-Oper Inc-Use-FL 0.00 6,424.47 38,068.82 38,068.82 40811114 TOTIT-Oper Inc-Gross Rec-FL 0.00 2,467,524.21 12,207,077.64 12,207,077.64 40811116 TOTIT-Oper Inc-Reg Commis-St 0.00 76,128.95 356,877.36 356,877.36 40811118 TOTIT-Oper Inc-Franch-MS 0.00 12,629.00 63,145.00 63,145.00 40811119 TOTIT-Priv-GA 0.00 0.00 5,000.00 5,000.00 40819106 TOTIT-Oper Inc-Adval-FL 0.00 1,353,346.00 6,766,730.00 6,766,730.00 40820006 TOTIT-Oth Inc&Ded-Advalor-FL 0.00 4,764.00 23,820.00 23,820.00 40820007 TOTIT-Oth Inc&Ded-Payroll-Fed 0.00 (1,369.72) (7,565.30) (7,565.30) 40820008 TOTIT-Payroll-State 0.00 (2.07) (295.59) (295.59) 40820205 TOTIT-OI&D-PR&SER-Advalor-FL 0.00 57.00 285.00 285.00 TOTAL 0.00 8,062,921.12 40,438,599.86 40,438,599.86 409 40910002 Inc Tax-Util Oper Inc-Elec-Fed 0.00 (975,812.71) (16,749,583.04) (16,749,583.04) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 21 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 40910103 Inctax-Util Op Inc-Elec-PY-Fed 0.00 0.00 10,779,647.39 10,779,647.39 40910107 Inc Tax-Util Oper Inc-GA 0.00 (91,163.17) (485,899.93) (485,899.93) 40910405 Inc Tax-Util Oper Inc-Elec-FL 0.00 412,720.62 195,659.37 195,659.37 40910481 Fin48 Inc Tax Exp-Fed-Util 0.00 0.00 185,747.25 185,747.25 40910482 Fin48 Inc Tax Exp-St-Util 0.00 0.00 56,924.62 56,924.62 40910506 Inc Tax-Oper Inc-MS 0.00 9,449.75 4,374.70 4,374.70 40920206 Inc Tax-Oth Inc&Ded-MS 0.00 (63.07) (509.97) (509.97) 40920240 Inc Tax-Oth Inc&Ded-GA 0.00 (44.26) (357.84) (357.84) 40921001 Inc Tax-Oth Inc&Ded-Fed 0.00 (38,011.44) (245,240.53) (245,240.53) 40921210 Inc Tax-OI&D-Prod&Svc-Fed 0.00 20,501.26 103,675.39 103,675.39 40921211 Inc Tax-OI&D-Prod&Svc-St 0.00 3,225.56 16,311.75 16,311.75 40924240 Inc Tax-Oth Inc&Ded-FL-Misc 0.00 (5,980.52) (38,584.88) (38,584.88) TOTAL 0.00 (665,177.98) (6,177,835.72) (6,177,835.72) 410 41010017 DIT-Util Inc-Mtd-Protamrt-Fed 0.00 1,615,950.50 8,079,752.50 8,079,752.50 41010018 DIT-Util Inc-Mtd-Protamrt-St 0.00 254,423.55 1,272,117.75 1,272,117.75 41010031 DIT-Util Inc-Othprp-Mtd Prt-Fd 0.00 6,316,996.18 31,584,980.90 31,584,980.90 41010032 DIT-Util Inc-Othprp-Mtd Prt-St 0.00 992,710.79 4,963,553.95 4,963,553.95 41010153 DIT-Util Inc-Oth-Elec-St Offst 0.00 462,502.15 2,336,042.70 2,336,042.70 41010184 DIT-Util Inc-Lif-Unpr-Fd 0.00 1,274.17 6,370.85 6,370.85 41010185 DIT-Util Inc-Lif-Unpr-St 0.00 1,431.68 7,158.40 7,158.40 41010186 DIT-Utilinc-Othprp-Bas-Unpr-Fd 0.00 549,400.04 2,747,000.20 2,747,000.20 41010187 DIT-Utilinc-Othprp-Bas-Unpr-St 0.00 344,052.63 1,720,263.15 1,720,263.15 41010188 DIT-Utilinc-Othprp-Rmv-Unpr-Fd 0.00 288,546.61 1,442,733.08 1,442,733.08 41010189 DIT-Utilinc-Othprp-Rmv-Unpr-St 0.00 45,343.04 226,715.17 226,715.17 41010308 DIT-Util Inc-Oth-Elec-St 0.00 58,647.95 793,513.27 793,513.27 41010483 Fin48 Def Tax Fed Off-Util-Dr 0.00 0.00 9,655.32 9,655.32 41011100 DIT-Util Inc-Oth-Non-Prop-Fed 0.00 373,214.27 5,049,629.93 5,049,629.93 41020150 DIT-Oth Inc&Dedt-St-FL 0.00 291.13 309.09 309.09 41020160 DIT-Oth Inc&Ded-St-Offset 0.00 22.64 338.44 338.44 41020200 DIT-Oth Inc&Ded-Fed 0.00 1,852.68 1,966.94 1,966.94 TOTAL 0.00 11,306,660.01 60,242,101.64 60,242,101.64 411 41110017 DIT-Aa Prp-Prtct-Fd-Cr 0.00 (76,899.44) (384,497.20) (384,497.20) 41110018 DIT-Aa Prp-Prtct-St-Cr 0.00 (11,416.92) (57,084.60) (57,084.60) 41110031 DIT-Oth Prp-Prtct-Fd-Cr 0.00 (666,906.35) (3,334,531.75) (3,334,531.75) 41110032 DIT-Oth Prp-Prtct-St-Cr 0.00 (95,213.66) (476,068.30) (476,068.30) 41110041 DIT-Aa Prp-Rmvl-Fd-Cr 0.00 (66,790.07) (333,950.38) (333,950.38) 41110042 DIT-Aa Prp-Rmvl-St-Cr 0.00 (10,495.59) (52,477.92) (52,477.92) 41110153 DIT St Off Prop Td 0.00 (593,173.41) (3,140,962.80) (3,140,962.80) 41110184 DIT-Cr-Utinc-Othprp-Lf-Unpr-Fd 0.00 (142,408.97) (712,044.85) (712,044.85) 41110185 DIT-Cr-Utinc-Othprp-Lf-Unpr-St 0.00 (28,341.97) (141,709.85) (141,709.85) 41110186 DIT-Cr-Utinc-Othprp-Bs-Unpr-Fd 0.00 (262,500.00) (1,312,500.00) (1,312,500.00) 41110187 DIT-Cr-Utinc-Othprp-Bs-Unpr-St 0.00 (866,250.00) (4,331,250.00) (4,331,250.00) 41110188 DIT-Removal Unpr-Fed 0.00 (407,156.53) (2,035,782.65) (2,035,782.65) 41110189 DIT-Removal Unpr-St 0.00 (63,982.45) (319,912.25) (319,912.25) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 22 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 41110251 DIT-Cr,Util Inc-PY-Fed 0.00 0.00 (10,779,647.39) (10,779,647.39) 41110307 DIT-Cr,Util Inc-Oth-Elec-Fed 0.00 (1,529,772.34) (8,076,713.75) (8,076,713.75) 41110481 Fin48 Def Tax Fed-Util-Cr 0.00 0.00 (175,551.25) (175,551.25) 41110482 Fin48 Def Tax St-Util-Cr 0.00 0.00 (27,586.62) (27,586.62) 41110483 Fin48 Def Tax Fed Off-Util-Cr 0.00 0.00 (19,342.43) (19,342.43) 41110484 Fin48 Def Tax St Off-Util-Cr 0.00 0.00 (1,660.53) (1,660.53) 41112100 DIT-Cr,Util Inc-Oth-Elec-FL 0.00 (240,392.80) (1,269,197.88) (1,269,197.88) 41115010 Accret Exp Stm Prod 0.00 34,100.64 187,771.99 187,771.99 41115040 Accret Exp Oth Prod 0.00 5,104.93 25,246.31 25,246.31 41115050 Accret Exp Trns Plt 0.00 284.59 1,410.10 1,410.10 41115060 Accret Exp Dist Plt 0.00 1,166.80 5,781.76 5,781.76 41115090 Accret Exp Gen Plt 0.00 4,444.76 22,024.03 22,024.03 41120160 DIT,Cr-Oi&D-Oth-St Offst 0.00 (101.90) (108.18) (108.18) 41120347 DIT-Cr,Oth Inc&Ded-Oth-Fed 0.00 (411.95) (6,153.58) (6,153.58) 41120348 DIT-Cr,Oth Inc&Ded-Oth-St 0.00 (64.74) (967.00) (967.00) 41140420 ITC Adj-Elec-Am Inv Tx Fd 10% 0.00 (112,378.00) (561,525.00) (561,525.00) 41140422 ITC Adj,Util Oper-Elec-4% 0.00 0.00 (363.00) (363.00) 41180000 Gain from Disposition of Allow 0.00 (9,722.32) (48,113.00) (48,113.00) TOTAL 0.00 (5,139,277.69) (37,357,467.97) (37,357,467.97) 415 41500001 MJC Rev-Surge Prod 1-Time Fee 0.00 (108,060.79) (537,586.60) (537,586.60) 41500002 MJC Rev-Surge Prod Recurr Fee 0.00 (674.73) (2,598.98) (2,598.98) TOTAL 0.00 (108,735.52) (540,185.58) (540,185.58) 416 41600001 MJC Exp-Surge Products 0.00 11,030.19 49,694.23 49,694.23 41600003 MJC Exp-Surge Products-Depr 0.00 31,306.27 155,114.23 155,114.23 41600005 MJC Exp-Surge Products-Claims 0.00 180.00 680.00 680.00 41600009 MJC-Surge Products-Srvc Calls 0.00 5,742.50 30,535.33 30,535.33 TOTAL 0.00 48,258.96 236,023.79 236,023.79 418 41800031 Nonop Rent Inc-Depr & Amort 0.00 1,921.81 9,609.03 9,609.03 41810105 Eqty Earn Sub-Def Stk Trst 0.00 0.00 (63,740.95) (63,740.95) 41811700 Eqty Earn Sub-Def Cash Trst 0.00 30.87 (431.33) (431.33) 41811800 Eqty Earn Sub-Chg in Ctrl Trst 0.00 (2,579.28) (13,847.18) (13,847.18) TOTAL 0.00 (626.60) (68,410.43) (68,410.43) 419 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 23 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 41900001 Int&Div Inc-Int 0.00 (210.11) (1,374.50) (1,374.50) 41900015 Int&Div Inc-Int-Fc Und Recov 0.00 (3,101.81) (14,318.02) (14,318.02) 41900018 Int&Div Inc-Int-Inc Tax Rev 0.00 0.00 (2,142.00) (2,142.00) 41900032 Int&Div Inc-Int-Prop Ins Fund 0.00 (113.88) (3,464.96) (3,464.96) 41901953 Int&Div Inc-Int-Whsl B-Fuel 0.00 (4.71) 22.83 22.83 41901955 Int&Div Inc-Int-Whsl FPU Fuel 0.00 (39.11) 180.80 180.80 41910000 AFUDC-Other Funds 0.00 (704,663.16) (3,494,302.68) (3,494,302.68) TOTAL 0.00 (708,132.78) (3,515,398.53) (3,515,398.53) 421 42100000 Misc Nonoperating Income 0.00 0.00 (27.72) (27.72) 42100055 Mis Nonop Inc-Nonhdg Gain-Elec 0.00 (3,564.53) (1,203.25) (1,203.25) 42110001 Gain Disposition Property-Land 0.00 0.00 (9,778.48) (9,778.48) TOTAL 0.00 (3,564.53) (11,009.45) (11,009.45) 425 42500000 Miscellaneous Amortization 0.00 21,276.00 106,380.00 106,380.00 TOTAL 0.00 21,276.00 106,380.00 106,380.00 426 42610000 Donations - Other 0.00 12,129.40 170,495.55 170,495.55 42630000 Penalties 0.00 0.00 616.36 616.36 42640000 Exp Civic,Poltcl&Relat Act 0.00 95,911.31 635,302.91 635,302.91 42640200 Exp Civic&Political-PAC 0.00 1,752.43 4,095.18 4,095.18 42650000 Other Deductions 0.00 30,435.10 166,962.83 166,962.83 42650100 Oth Ded-Civic&Scl Clb Dues 0.00 10,339.61 23,246.46 23,246.46 42650750 Oth Ded-Goodcents Sales 0.00 4,660.97 23,459.00 23,459.00 42650786 Oth Ded-Fas133-Loss-Elec-SEC 0.00 4,430.82 4,430.82 4,430.82 42650788 Oth Ded-Fas133-Loss-Elec-Sell 0.00 (6,159.67) 0.00 0.00 TOTAL 0.00 153,499.97 1,028,609.11 1,028,609.11 427 4272000F SN-Ser G-4.35%-$60M-Due 2013 0.00 244,717.00 1,223,585.00 1,223,585.00 4272001F SN-Ser H-5.25%-$60M-Due 2033 0.00 262,500.00 1,312,500.00 1,312,500.00 4272003F SN-Ser L-5.65%-$60M-Due 2035 0.00 282,500.00 1,412,500.00 1,412,500.00 4272004F SN-5.3%-$110M-Due 2016 0.00 530,822.33 2,654,111.65 2,654,111.65 4272005F SN-Ser F-5.6%-$65M-Due 2033 0.00 288,188.60 1,444,136.08 1,444,136.08 4272006F SN-5.9%-$85MM-Due 2017 0.00 392,666.67 1,963,333.35 1,963,333.35 4272008F SN-Ser K-4.90%-$75M-2014 0.00 306,250.00 1,531,250.00 1,531,250.00 4272010F Int LTD-SN-4.75%-$175M-Apr2020 0.00 679,960.33 3,399,801.65 3,399,801.65 4272011F Int LTD-SN-5.10%-$125M-Oct2040 0.00 531,250.00 2,673,958.34 2,673,958.34 4272012F Int LTD-SN-$125M-5.75%-Due2051 0.00 239,583.33 239,583.33 239,583.33 4273000F PCB-1.75%-$32.55MM-2023 0.00 47,468.75 237,343.75 237,343.75 4273001F PCB-5.25%-$42MM-2037 0.00 183,750.00 918,750.00 918,750.00 4273002F PCB-Jackson-Var%-$3.93M-2022 0.00 629.85 4,407.93 4,407.93 4273003F PCB-6.0%-$29.075MM-2026 0.00 145,375.00 726,875.00 726,875.00 4273005F PCB-4.8%-$13MM-2028 0.00 52,000.00 260,000.00 260,000.00 4273006F PCB-2.0%-$65MM-2039 0.00 108,333.33 541,666.65 541,666.65 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 24 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 4273008F PCB-Esc-5.625%-$37M-07/2022 0.00 173,437.50 867,187.50 867,187.50 4273009F Int LT Dt-PCB Esc-Var%65M-2039 0.00 8,367.62 66,582.58 66,582.58 4273010F PCB Monroe Co-$21M 0.00 37,187.50 185,937.50 185,937.50 4279001F Intltd-Var%-$110M-Due 2011 0.00 137,415.56 516,461.67 516,461.67 TOTAL 0.00 4,652,403.37 22,179,971.98 22,179,971.98 428 4281003F Amt Loss-FMB-10.125%-2016 0.00 14,121.68 70,608.40 70,608.40 4281005F Amt Loss-FMB-8.75%-2021 0.00 12,633.41 63,167.05 63,167.05 4281006F Amt Loss-FMB-6.78%-2026 0.00 8,211.79 41,058.95 41,058.95 4281101F Amt Loss-Cap Trst I Due 2037 0.00 2,941.75 14,708.75 14,708.75 4281102F Amt Loss-Cap Trst II Due 2037 0.00 3,306.53 16,532.65 16,532.65 4281103F Amt Loss-Cap Trst III Due 2041 0.00 2,397.20 11,986.00 11,986.00 4281104F Amt Loss-Cap Trst IV Due 2042 0.00 1,276.26 6,381.30 6,381.30 4281201F Amt Loss-Sr Nt-6%-2012 0.00 10,723.47 53,617.35 53,617.35 4281202F Amt Loss-Sr Nt-6.7%-2038 0.00 3,392.74 16,963.70 16,963.70 4281203F Amt Loss-Sr Nt-6.1%-2016 0.00 10,455.06 52,275.30 52,275.30 4281204F AMT Loss-SrNt5.75%$40M/Sep2033 0.00 5,975.15 29,875.75 29,875.75 4281205F AMT Loss-SrNt5.875%35M/Apr2044 0.00 2,592.66 12,963.30 12,963.30 4281301F Amt Loss -PCB-12.6%-2012 0.00 6,279.14 31,395.70 31,395.70 4281302F Amt Loss -PCB-11.5%-2011 0.00 0.00 18,390.68 18,390.68 4281303F Amt Loss -PCB-10.0%-2013 0.00 4,270.92 21,354.60 21,354.60 4281304F Amt Loss -PCB-10.5%-2014 0.00 6,072.64 30,363.20 30,363.20 4281305F Amt Loss -PCB-7.125%-2021 0.00 3,104.72 15,523.60 15,523.60 4281306F Amt Loss -PCB-8.25%-2017 0.00 5,452.97 27,264.85 27,264.85 4281307F Amt Loss -PCB-Esc-6.75%-2022 0.00 714.34 3,571.70 3,571.70 4281308F Amt Loss -PCB-Jax-6.75%-2022 0.00 961.12 4,805.60 4,805.60 4281309F Amt Loss -PCB-6.2%-2023 0.00 1,244.72 6,223.60 6,223.60 4281310F Amt Loss -PCB-6.3%-2024 0.00 1,628.16 8,140.80 8,140.80 4281311F Amt Loss -PCB-Var%-2024 0.00 733.04 3,665.20 3,665.20 4281312F Amt Loss -PCB-5.8%-2023 0.00 2,109.41 10,547.05 10,547.05 4281313F Amt Loss -PCB-5.7%-2023 0.00 896.28 4,481.40 4,481.40 4281314F Amt Loss -PCB-5.5%-2026 0.00 1,537.59 7,687.95 7,687.95 4281315F Amt Loss -PCB-5.625%-2022 0.00 3,621.06 18,105.30 18,105.30 4281401F Amt Loss-Jr Sub-7.5%-2037 0.00 1,542.27 7,711.35 7,711.35 4282000F Disc SN Ser G-4.35%-$60M-2013 0.00 5,459.29 27,296.45 27,296.45 4282001F Disc SN Ser H-5.25%-$60M-2033 0.00 8,662.67 43,313.35 43,313.35 4282003F Disc SN Ser L-5.65%-$60M-2035 0.00 2,725.19 13,625.95 13,625.95 4282004F Disc SN-5.3%-$110M-2016 0.00 8,233.32 41,166.60 41,166.60 4282005F Disc SN Ser F-5.6%-$65M-2033 0.00 12,006.43 57,251.11 57,251.11 4282006F Disc SN-5.65%-$85M-2035 0.00 6,627.89 33,139.45 33,139.45 4282008F Disc SN Ser K-4.9%-$75M-2014 0.00 5,921.46 29,607.30 29,607.30 4282010F Disc SN-4.75%-$175M-Apr2020 0.00 11,166.08 55,830.40 55,830.40 4282011F Disc SN-5.10%-$125M-Oct2040 0.00 3,545.13 17,725.65 17,725.65 4282012F Disc SN-$125M-5.75%-Due2051 0.00 3,362.86 3,362.86 3,362.86 4283000F Disc PCB Esc-5.5%-$32.55M-2026 0.00 4,430.05 22,150.25 22,150.25 4283001F Disc PCB Monroe-Var%-$42M-2024 0.00 4,870.93 24,354.65 24,354.65 4283002F Disc PCB Jackson-$3.93M-2022 0.00 179.72 5,879.33 5,879.33 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 25 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 4283003F Disc PCB Monroe-$29.075M-2026 0.00 6,203.84 31,019.20 31,019.20 4283005F Disc PCB Jackson-6.2%-$13-2023 0.00 2,836.24 14,181.20 14,181.20 4283006F Disc-PCB-Scrubbers-2008 0.00 2,654.93 13,274.65 13,274.65 4283008F Disc PCB ESC-$37M-07/2022 0.00 5,355.51 26,777.55 26,777.55 4283009F Disc PCB-Esc-Var%-$65M-2039 0.00 1,748.44 24,868.23 24,868.23 4283010F Disc PCB Monroe Co-$21M 0.00 851.25 4,256.25 4,256.25 4286000F Disc Old-Var%-$110M-2011 0.00 (3,079.64) 9,238.44 9,238.44 TOTAL 0.00 211,957.67 1,107,689.95 1,107,689.95 431 43100000 Other Interest Expense 0.00 1,136.18 35,401.25 35,401.25 43100100 Oth Int Exp-Cust Deposits 0.00 194,948.61 947,393.27 947,393.27 43100200 Oth Int Exp-Note Payable 0.00 3,770.79 18,846.11 18,846.11 43100250 Oth Int Exp-Comm Paper Prog 0.00 17,517.99 76,002.07 76,002.07 43100300 Oth Int Exp-Tax Assessment 0.00 0.00 910.00 910.00 43100481 Oth Int Exp-Fin 48-Fed 0.00 0.00 19,349.00 19,349.00 43100482 Oth Int Exp-Fin 48-St 0.00 0.00 17,576.00 17,576.00 43100996 Oth Int Exp-ECR Over/Under 0.00 965.55 7,816.85 7,816.85 43100997 Oth Int Exp-ECCR Over Recov 0.00 322.27 2,354.48 2,354.48 43100999 Oth Int Exp-PPCCR Over Recov 0.00 1,688.00 7,292.00 7,292.00 43101954 Oth Int Exp-Whsl Blntstwn-Env 0.00 0.88 5.62 5.62 43101956 Oth Int Exp-Whsl Fpu-Env 0.00 9.07 84.86 84.86 TOTAL 0.00 220,359.34 1,133,031.51 1,133,031.51 432 43200000 AFUDC-Cr-Borrowed Funds 0.00 (280,834.66) (1,392,574.82) (1,392,574.82) TOTAL 0.00 (280,834.66) (1,392,574.82) (1,392,574.82) 437 43700016 Div Dec-Prfd Stk 6.0%-FPC 0.00 0.00 1,650,000.00 1,650,000.00 43700017 Div Dec-Prfd Stk 6.5%-FPC 0.00 0.00 1,451,250.00 1,451,250.00 43700910 Div Dec-Preference Stk-Contra 0.00 (516,875.00) (2,584,375.00) (2,584,375.00) 43743131 Preference Dividends Accrued 0.00 516,875.00 2,584,375.00 2,584,375.00 TOTAL 0.00 0.00 3,101,250.00 3,101,250.00 438 43800000 Dividends Declared-Common Stk 0.00 0.00 55,000,000.00 55,000,000.00 TOTAL 0.00 0.00 55,000,000.00 55,000,000.00 440 4400090F Res-Unbilled 0.00 (3,592,518.00) 5,950,274.00 5,950,274.00 4400100F Residential Sales 0.00 (45,084,266.16) (235,829,768.65) (235,829,768.65) 4400140F Res-Goodcents 0.00 (1,314,250.43) (6,820,898.44) (6,820,898.44) 4400146F Res-Goodcents Prtcptn Fee 0.00 (41,058.90) (206,450.16) (206,450.16) 4400147F Res-Goodcents ECCR Cr 0.00 (14,827.84) (68,613.39) (68,613.39) 4400150F Res-Flat Bill 0.00 (1,190,597.82) (6,130,213.62) (6,130,213.62) 4400170F Res-Outdoor Lighting 0.00 (327,247.32) (1,625,471.05) (1,625,471.05) 4400600F Res-Flat Bill Earn/Unearn 0.00 179,396.57 437,902.02 437,902.02 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 26 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 4400990F Res-Illegal Use 0.00 (2,829.31) (29,465.09) (29,465.09) 4401000F Res-Base 0.00 (20,313,062.69) (97,332,453.96) (97,332,453.96) 4402000F Res-Fuel 0.00 (21,771,938.70) (102,535,858.49) (102,535,858.49) 4403100F Res-ECCR 0.00 (395,057.62) (1,872,350.93) (1,872,350.93) 4403200F Res-ECRC 0.00 (5,697,863.86) (26,834,186.13) (26,834,186.13) 4403300F Res-PPCCR 0.00 (2,014,523.37) (9,486,522.26) (9,486,522.26) 4403400F Res-Gross Receipts 0.00 (1,195,752.97) (6,261,332.61) (6,261,332.61) 4409999F Res-Contra 0.00 51,388,199.21 244,322,704.38 244,322,704.38 TOTAL 0.00 (51,388,199.21) (244,322,704.38) (244,322,704.38) 442 4420100F Comm-Gs Base 0.00 (2,860,928.81) (14,333,838.17) (14,333,838.17) 4420110F Comm-Base 0.00 (11,359,945.49) (53,236,672.35) (53,236,672.35) 4420120F Comm-Fuel 0.00 (17,554,944.94) (76,953,545.32) (76,953,545.32) 4420130F Comm-Time Use 0.00 (270,081.34) (1,236,423.33) (1,236,423.33) 4420131F Comm-ECCR 0.00 (251,470.97) (1,103,143.20) (1,103,143.20) 4420132F Comm-ECRC 0.00 (4,365,416.38) (19,864,623.07) (19,864,623.07) 4420133F Comm-PPCCR 0.00 (1,406,381.11) (5,454,938.07) (5,454,938.07) 4420134F Comm-Gross Receipts 0.00 (860,389.13) (4,041,179.25) (4,041,179.25) 4420140F Comm-Gsd 0.00 (21,989,656.69) (102,689,237.24) (102,689,237.24) 4420150F Comm-Flat Bill 0.00 (28,834.56) (153,602.35) (153,602.35) 4420160F Comm-Gsdt 0.00 (206,012.95) (972,041.18) (972,041.18) 4420224F Comm-Unbilled 0.00 (1,407,762.00) 876,683.00 876,683.00 4420300F Comm-Lg Power 0.00 (3,903,300.78) (17,985,871.34) (17,985,871.34) 4420320F Comm-Lg Power-TOU 0.00 (3,431,277.50) (16,043,526.63) (16,043,526.63) 4420400F Comm-Real Time Pricing 0.00 (495,077.57) (2,117,311.10) (2,117,311.10) 4420600F Comm-Flat Bill Lvlz 0.00 2,295.80 8,743.41 8,743.41 4420700F Comm-ODL 0.00 (783,620.61) (3,868,319.29) (3,868,319.29) 4420720F Comm-Billboards 0.00 (33,719.99) (190,448.53) (190,448.53) 4420740F Comm-ODL-Mtrd 0.00 (390,571.02) (1,948,908.51) (1,948,908.51) 4421100F Industrial-Gs Base 0.00 (2,462.08) (13,719.26) (13,719.26) 4421130F Indst-Time of Use 0.00 (3,019.06) (12,786.16) (12,786.16) 4421140F Indst-Demand 0.00 (546,277.42) (2,656,940.31) (2,656,940.31) 4421160F Indst-Demand&TOU 0.00 (19,162.27) (90,520.80) (90,520.80) 4421300F Indst-LP 0.00 (854,589.41) (3,895,967.48) (3,895,967.48) 4421320F Indst-LP-TOU 0.00 (5,180,647.43) (24,013,168.54) (24,013,168.54) 4421340F Indst-Unbill 0.00 (254,736.00) (1,983,701.00) (1,983,701.00) 4421400F Indst-Real Time Pricing 0.00 (6,223,460.96) (26,321,658.89) (26,321,658.89) 4421420F Indst-CSA 0.00 (293,401.62) (1,467,586.19) (1,467,586.19) 4421500F Indst-Stdby Purch Enrg 0.00 (337,522.85) (1,195,675.63) (1,195,675.63) 4421520F Indst-Stdby Trns 0.00 (30,772.98) (154,467.50) (154,467.50) 4421700F Indst-ODL 0.00 (9,409.92) (45,856.05) (45,856.05) 4421740F Indst-ODL Mtrd 0.00 (2.07) (10.35) (10.35) 4422100F Indst-Base 0.00 (2,811,809.05) (12,800,602.87) (12,800,602.87) 4422200F Indst-Fuel 0.00 (7,964,645.31) (35,689,355.82) (35,689,355.82) 4422310F Indst-ECCR 0.00 (110,143.47) (494,706.35) (494,706.35) 4422320F Indst-ECRC 0.00 (2,038,773.71) (9,159,321.51) (9,159,321.51) 4422330F Indst-PPCCR 0.00 (492,331.14) (2,210,284.28) (2,210,284.28) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 27 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 4422340F Indst-Gross Receipts 0.00 (337,761.39) (1,497,787.33) (1,497,787.33) 4429998F Indst-Contra 0.00 13,755,464.07 61,852,058.16 61,852,058.16 4429999F Comm-Contra 0.00 35,798,548.02 160,654,101.26 160,654,101.26 TOTAL 0.00 (49,554,012.09) (222,506,159.42) (222,506,159.42) 444 4440100F Public Street & Hwy Lighting 0.00 (331,584.14) (1,803,529.63) (1,803,529.63) 4441000F Public Street & Hwy Ltg-Base 0.00 (195,348.14) (1,064,575.29) (1,064,575.29) 4442000F Public Street & Hwy Ltg-Fuel 0.00 (98,435.08) (533,823.23) (533,823.23) 4443010F Public Street & Hwy Ltg-ECCR 0.00 (1,220.51) (6,618.94) (6,618.94) 4443020F Public Street & Hwy Ltg-ECRC 0.00 (24,913.90) (135,110.54) (135,110.54) 4443030F Public Street & Hwy Ltg-PPCCR 0.00 (3,370.93) (18,280.90) (18,280.90) 4443040F Public Street & Hwy Ltg-GrsRec 0.00 (8,295.58) (45,120.73) (45,120.73) 4449999F Public Street & Hwy Ltg-Contra 0.00 331,584.14 1,803,529.63 1,803,529.63 TOTAL 0.00 (331,584.14) (1,803,529.63) (1,803,529.63) 447 44702100 Assoc-NTR-Enrg-Genl 0.00 (2,834,974.46) (8,523,619.09) (8,523,619.09) 44702200 Assoc-NTR-Capacity 0.00 0.00 (6,668.00) (6,668.00) 44702290 ANTRC-OATT-P2P-F-SC Gen 0.00 (23,675.13) (35,111.29) (35,111.29) 44702291 ANTRC-OATT-P2P-Nf-SC Gen 0.00 (9,234.14) (22,051.59) (22,051.59) 44702293 ANTRC-OATT-Ancil-P2P-SC Gen 0.00 (2,515.31) (4,518.53) (4,518.53) 44702294 ANTRC-OATT-Ancil-P2P-Nf-SC Gen 0.00 (1,077.65) (2,553.16) (2,553.16) 44702297 ANTRC-OATT-FERC-AttK-P2P-F-SCG 0.00 (276.76) (435.55) (435.55) 44702298 ANTRC-OATT-FERC-AttK-P2P-NfSCG 0.00 (161.06) (384.22) (384.22) 44703100 Non-Assoc-Tr-Enrg-Genl 0.00 (2,016,012.63) (9,424,739.71) (9,424,739.71) 44703120 Non-Assoc-Tr-Enrg-Genl-Contra 0.00 2,016,012.63 9,424,739.71 9,424,739.71 44703121 Non-Assoc-Tr-Enrg-Genl-Fuel 0.00 (1,596,744.43) (7,464,866.95) (7,464,866.95) 44703122 Non-Assoc-Tr-Enrg-Genl-ECRC 0.00 (419,268.20) (1,959,872.76) (1,959,872.76) 44703200 Non-Assoc-Tr-Capacity 0.00 (888,800.70) (4,444,003.50) (4,444,003.50) 44704100 Non-Assoc-NTR-Enrg-Genl 0.00 (5,089,598.82) (21,066,097.78) (21,066,097.78) 44704200 Non-Assoc-NTR-Capacity 0.00 (5,858,797.17) (21,496,290.25) (21,496,290.25) 44704301 NANTR-GIS-Ancl-Oth-Energy FCR 0.00 (9,387.20) (25,115.93) (25,115.93) TOTAL 0.00 (16,734,511.03) (65,051,588.60) (65,051,588.60) 449 44910300 Prov Rate Refund-OATT 0.00 (617.20) 27,762.46 27,762.46 TOTAL 0.00 (617.20) 27,762.46 27,762.46 451 45100000 Misc Service Revenues 0.00 (62.19) (324.59) (324.59) 45100008 Misc Svc Rev-Franch Fee 0.00 (3,146,608.26) (15,704,444.58) (15,704,444.58) 45100012 Misc Svc Rev-Inspct&Invstg 0.00 (2,647.59) (16,943.23) (16,943.23) 45100023 Misc Svc Rev-Reconnect Fee 0.00 (232,434.62) (1,140,656.69) (1,140,656.69) 45100028 Misc Svc Rev-Return Chk Fees 0.00 (12,429.35) (97,336.94) (97,336.94) 45100030 Misc Svc Rev-Temp Svc Int&Rem 0.00 3,935.35 28,701.27 28,701.27 45100033 Misc Svc Rev-Restore 0.00 (51,380.00) (276,570.00) (276,570.00) 45100034 Misc Svc Rev-Restore-Afthrs 0.00 (5,940.00) (30,190.00) (30,190.00) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 28 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 45100035 Misc Svc Rev-Restore-Point Svc 0.00 (2,125.00) (12,350.00) (12,350.00) 45100080 Misc Svc Rev-Connect Fee 0.00 (11,192.85) (47,912.85) (47,912.85) 45100090 Misc Svc Rev-Collect Fee 0.00 (6,560.00) (35,601.23) (35,601.23) TOTAL 0.00 (3,467,444.51) (17,333,628.84) (17,333,628.84) 454 45400100 Rent Elec Prop-Pole Atch 0.00 (200,290.20) (998,614.38) (998,614.38) 45400200 Rent Elec Prop-Equip 0.00 (133,361.44) (692,807.58) (692,807.58) 45400203 Rent Good Cents Surge Protect 0.00 (24,508.73) (122,063.99) (122,063.99) 45400410 Rent Elec Prop-Mcrowv Fbr Optc 0.00 (59,608.42) (298,042.10) (298,042.10) 45400900 Rent from Electric Prop-Misc 0.00 (36,410.85) (181,112.03) (181,112.03) TOTAL 0.00 (454,179.64) (2,292,640.08) (2,292,640.08) 456 45600000 Other Electric Revenues 0.00 (844,247.51) (2,940,298.72) (2,940,298.72) 45600700 Oth Elec Rev-P&L-Natural Rsrc 0.00 (43,233.70) (43,233.70) (43,233.70) 45600946 Oth Elec Rev-P&L Sale of Gas 0.00 0.00 35,000.00 35,000.00 45600947 Other-Fuel Clau 0.00 (651,939.53) (4,123,447.24) (4,123,447.24) 45600948 Other-CONS Clau 0.00 (213,116.27) (821,690.04) (821,690.04) 45600949 Other-CAPA Clau 0.00 1,548,802.00 7,950,069.15 7,950,069.15 45600951 Other-ECR Clause 0.00 391,057.56 (3,598,576.00) (3,598,576.00) 45601953 Oth Elec Rev-Whsl B-Fuel 0.00 (7,132.29) (20,861.17) (20,861.17) 45601954 Oth Elec Rev-Whsl B-Envir 0.00 4,976.77 3,925.79 3,925.79 45601955 Oth Elec Rev-Whsl FPU-Fuel 0.00 (52,380.06) (155,226.55) (155,226.55) 45601956 Oth Elec Rev-Whsl FPU-Envir 0.00 25,406.06 (34,608.75) (34,608.75) 45612068 ANTR-Trans-Interconn-Admin-SPC 0.00 (2,487.60) (12,438.00) (12,438.00) 45613011 NATR-OATT-Reactive-Contra 0.00 7,469.24 21,572.60 21,572.60 45614016 NANTR-OATT-Oper-Pen-Rev 0.00 0.00 (22,596.23) (22,596.23) 45614020 NANTR-OATT-Ancil-P2P-F-Oth 0.00 (22,827.29) (112,582.38) (112,582.38) 45614022 NANTR-OATT-Ancil-P2P-NF-Oth 0.00 (1,713.20) (7,472.80) (7,472.80) 45614024 NANTR-OATT-Ancil-NtwkSvc-Oth 0.00 (204,818.00) (1,045,425.10) (1,045,425.10) 45614030 NANTR-OATT-Dist-Ntwksvc-Oth 0.00 (85,777.91) (428,889.55) (428,889.55) 45614040 NANTR-OATT-FERC-AttK-P2P-F-Oth 0.00 (3,335.02) (15,456.71) (15,456.71) 45614041 NANTR-Trans-Ancil-Scherer 4 0.00 (4,242.91) (21,214.64) (21,214.64) 45614042 NANTR-OATT-FERC-AttK-P2P-NfOth 0.00 (219.38) (1,107.81) (1,107.81) 45614044 NANTR-OATT-FERC-AttK-Ntwk-Oth 0.00 (4,278.04) (24,780.52) (24,780.52) 45614071 NANTR-Trans-Interconnpcc-Ipps 0.00 (3,552.04) (17,760.20) (17,760.20) 45614080 NANTR-Trans-MEAG-Cont Svc 0.00 (5,029.28) (22,724.52) (22,724.52) 45614094 NANTR-Trans-GTC-Sch-Syscon&DS 0.00 (14,565.09) (71,774.81) (71,774.81) 45614200 Non-Assoc-NTR-Capacity 0.00 (20,631.39) (53,122.37) (53,122.37) 45614210 NANTRC-OATT-P2P-F-Oth 0.00 (120,449.40) (548,989.48) (548,989.48) 45614212 NANTRC-OATT-P2P-Nf-Oth 0.00 (14,651.72) (60,081.64) (60,081.64) 45614214 NANTRC-OATT-Network-Svc-Other 0.00 (195,702.83) (972,710.50) (972,710.50) TOTAL 0.00 (538,618.83) (7,166,501.89) (7,166,501.89) Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 29 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 500 50000000 Stm-Oper Eng&Supv 0.00 756,463.03 3,447,405.20 3,447,405.20 TOTAL 0.00 756,463.03 3,447,405.20 3,447,405.20 501 50100000 Stm-Fuel-Other 0.00 204,746.61 1,041,161.17 1,041,161.17 50100001 Stm-Fuel-Coal 0.00 32,871,128.49 157,530,279.84 157,530,279.84 50100002 Stm-Fuel-Oil 0.00 195,921.44 1,058,688.95 1,058,688.95 50100003 Stm-Fuel-Natural Gas 0.00 82,209.09 346,270.72 346,270.72 50100005 Stm-Fuel-Coal Additive 0.00 11,247.02 2,164,028.51 2,164,028.51 50100011 Stm-Fuel-Coal Hdlng 0.00 194,846.62 1,133,342.27 1,133,342.27 50100012 Stm-Fuel-Oil Hdlng 0.00 2,428.71 17,198.33 17,198.33 50100441 Stm-Fuel-Coal Hdlng-Intrasite 0.00 472.85 (12,175.62) (12,175.62) 50100464 Stm-Fuel-Ash Disposal Exp 0.00 51,873.77 242,948.54 242,948.54 50100465 Stm-Fuel-Ash Dispos Sls-Contra 0.00 15,035.38 47,521.98 47,521.98 TOTAL 0.00 33,629,909.98 163,569,264.69 163,569,264.69 502 50200000 Stm-Steam Expenses 0.00 376,768.79 2,321,460.32 2,321,460.32 50200116 ECRC-Stm-Stm Exp-Sodium Inject 0.00 9,182.31 24,590.11 24,590.11 50200119 ECRC-Stm-Stm Exp-SCR (Ammonia) 0.00 47,464.89 226,045.20 226,045.20 50200121 ECRC-Stm-Stm Exp-SNCR Chem 0.00 84,352.19 667,957.81 667,957.81 50200122 ECRC-Stm-Stm Exp-Chem-Scrubber 0.00 431,215.84 1,255,117.76 1,255,117.76 50200130 ECRC-Hydrat-LimeChem-Acid Mist 0.00 212.77 27,520.69 27,520.69 TOTAL 0.00 949,196.79 4,522,691.89 4,522,691.89 505 50500000 Stm-Electric Expenses 0.00 251,613.72 1,269,556.75 1,269,556.75 TOTAL 0.00 251,613.72 1,269,556.75 1,269,556.75 506 50600000 Stm-Misc Steam Power Expenses 0.00 1,008,030.81 4,674,658.60 4,674,658.60 50600001 Stm-Misc Stm Pwr-R&D 0.00 45,710.43 238,838.24 238,838.24 50600002 Stm-Misc Stm Pwr-Air Qlty Ctrl 0.00 230,684.57 1,369,407.63 1,369,407.63 50600003 Stm-Misc Stm Pwr-Wtr Qlty Ctrl 0.00 43,325.77 194,119.97 194,119.97 50600102 ECRC-Stm-Misc Stm-Air Emission 0.00 0.00 644,280.00 644,280.00 50600103 ECRC-Stm-Misc Stm Pwr-Title V 0.00 10,394.61 43,572.75 43,572.75 50600104 ECRC-Stm-Misc Stm-Asbestos 0.00 0.00 1,000.00 1,000.00 50600105 ECRC-Stm-Misc Stm-Emission Monitor 0.00 32,032.86 117,196.01 117,196.01 50600106 ECRC-Stm-Misc Stm-Water Qlty 0.00 68,620.39 212,340.46 212,340.46 50600108 ECRC-Stm-Misc Stm-St NPDES 0.00 1,455.77 2,011.03 2,011.03 50600109 ECRC-Stm-Misc Stm-Lead&Copper 0.00 0.00 4,207.56 4,207.56 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 30 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 50600110 ECRC-Stm-Misc Stm-Enviro Audit 0.00 0.00 13.50 13.50 50600111 ECRC-Stm-Misc Stm-Solid&Hazard 0.00 (48,517.08) 381,172.40 381,172.40 50600112 ECRC-Stm-Misc Stm-Storage Tank 0.00 7,818.60 42,867.64 42,867.64 50600114 ECRC-Stm-Ash Pond 0.00 0.00 1,103.76 1,103.76 50600115 ECRC-Stm-Mercury Emissions 0.00 0.00 2,498.64 2,498.64 50600122 ECRC-Stm-Misc Oper-Scrubber 0.00 41,966.08 252,922.97 252,922.97 50600128 ECRC-Stm-MACT Air Pollutant 0.00 16,000.00 16,000.00 16,000.00 TOTAL 0.00 1,457,522.81 8,198,211.16 8,198,211.16 509 50900000 Stm-Allow-SO2 0.00 126,816.52 425,652.43 425,652.43 50900100 Stm-Allow-Seasonal NOX 0.00 724.39 724.39 724.39 50900140 Stm-Allow-Annual NOX 0.00 290,031.30 1,250,123.83 1,250,123.83 50910299 Stm-Allow-SO2-Wholesale 0.00 0.00 5,630.00 5,630.00 TOTAL 0.00 417,572.21 1,682,130.65 1,682,130.65 510 51000000 Stm-Maint Eng & Supv 0.00 454,753.76 2,283,506.82 2,283,506.82 TOTAL 0.00 454,753.76 2,283,506.82 2,283,506.82 511 51100000 Stm-Maint of Structures 0.00 490,829.23 2,119,496.06 2,119,496.06 51100119 ECRC-Stm-Serv Fac-SCR 0.00 0.00 25,859.23 25,859.23 51100122 ECRC-Stm-Serv Fac-Scrubber 0.00 (192.43) 46,935.12 46,935.12 TOTAL 0.00 490,636.80 2,192,290.41 2,192,290.41 512 51200000 Stm-Maint of Boiler Plant 0.00 2,695,796.46 23,429,571.75 23,429,571.75 51200119 ECRC-Stm-Maint Boiler-SCR 0.00 30,551.49 253,002.28 253,002.28 51200121 ECRC-Stm-Maint Boiler-SNCR 0.00 35,982.54 216,117.32 216,117.32 51200122 ECRC-Stm-Maint Boiler-Scrubber 0.00 324,918.82 1,510,901.84 1,510,901.84 51200130 ECRC-Hydrat-LimeMain-Acid Mist 0.00 8,280.00 8,293.30 8,293.30 51200131 ECRC-ECUA Return Piping Maint 0.00 (633.76) 6,300.77 6,300.77 TOTAL 0.00 3,094,895.55 25,424,187.26 25,424,187.26 513 51300000 Stm-Maint of Electric Plant 0.00 1,281,677.56 7,452,489.46 7,452,489.46 51300122 ECRC-Stm-Elec Plant-Scrubber 0.00 1,288.55 2,092.35 2,092.35 51300131 ECRC-Stm-Crist ECUA EquipMaint 0.00 0.00 657.28 657.28 TOTAL 0.00 1,282,966.11 7,455,239.09 7,455,239.09 514 51400000 Stm-Maint of Misc Steam Plant 0.00 274,243.58 1,502,325.96 1,502,325.96 51400105 ECRC-Stm-Maint-Emission Mntr 0.00 1,890.63 63,146.86 63,146.86 51400122 ECRC-Stm-Misc Steam-Scrubber 0.00 3,595.95 22,332.53 22,332.53 TOTAL 0.00 279,730.16 1,587,805.35 1,587,805.35 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 31 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 546 54600000 OPG-Oper Eng & Supv 0.00 78,056.42 411,255.07 411,255.07 TOTAL 0.00 78,056.42 411,255.07 411,255.07 547 54700000 OPG-Fuel 0.00 41,068.80 223,367.01 223,367.01 54700002 OPG-Fuel-Oil 0.00 0.00 230,159.23 230,159.23 54700003 OPG-Fuel-Gas 0.00 16,741,185.98 60,123,650.98 60,123,650.98 54700004 Fuel-Hdg-Gas-Settlement 0.00 1,108,248.00 5,777,764.00 5,777,764.00 54700019 OPG-Fuel-Renewables 0.00 58,086.99 288,108.21 288,108.21 TOTAL 0.00 17,948,589.77 66,643,049.43 66,643,049.43 548 54800000 OPG-Generation Expenses 0.00 64,442.03 322,334.25 322,334.25 TOTAL 0.00 64,442.03 322,334.25 322,334.25 549 54900000 OPG-Misc Oth Pwr Gen Exp 0.00 59,252.22 273,259.42 273,259.42 54900102 ECRC-OPG-Air Emission Fees 0.00 0.00 1,200.00 1,200.00 54900103 ECRC-OPG-TitleVCharges-Smith 3 0.00 0.00 110.00 110.00 54900105 ECRC-OPG-Misc OPG-Emiss Mntr 0.00 4.40 194.82 194.82 TOTAL 0.00 59,256.62 274,764.24 274,764.24 551 55100000 OPG-Maint Eng & Supv 0.00 2,388.89 15,296.71 15,296.71 TOTAL 0.00 2,388.89 15,296.71 15,296.71 552 55200000 OPG-Maint of Structures 0.00 28,422.38 45,476.17 45,476.17 TOTAL 0.00 28,422.38 45,476.17 45,476.17 553 55300000 OPG-Maint of Gen & Elec Plant 0.00 458,779.76 2,632,218.67 2,632,218.67 TOTAL 0.00 458,779.76 2,632,218.67 2,632,218.67 554 55400000 OPG-Maint of Misc OPG Plant 0.00 3,443.11 11,397.18 11,397.18 55400105 ECRC-OPG-Maint-Emission Mntr 0.00 177.32 7,931.71 7,931.71 TOTAL 0.00 3,620.43 19,328.89 19,328.89 555 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 32 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 55505100 Assoc-Enrg-Genl 0.00 3,065,520.19 9,129,670.51 9,129,670.51 55505200 Assoc-Capacity 0.00 561,360.68 2,654,180.10 2,654,180.10 55505300 Assoc-Enrg-FCR 0.00 1,628,437.20 13,710,630.42 13,710,630.42 55506100 Non-Assoc-Enrg-Genl 0.00 4,220,607.14 18,063,861.97 18,063,861.97 55506200 Non-Assoc-Capacity 0.00 1,572,654.72 6,016,460.23 6,016,460.23 55506300 Non-Assoc-Enrg-FCR 0.00 (3,242,043.80) (12,657,103.55) (12,657,103.55) 55506301 OATT-Anc-Pur Pwr-Oth NA En FCR 0.00 13,368.79 31,270.96 31,270.96 TOTAL 0.00 7,819,904.92 36,948,970.64 36,948,970.64 556 55600010 OPS-Purch Pwr-Sys & Load Disp 0.00 137,920.27 675,645.41 675,645.41 TOTAL 0.00 137,920.27 675,645.41 675,645.41 557 55700010 OPS-Purch Pwr-Other 0.00 189,554.01 919,653.21 919,653.21 TOTAL 0.00 189,554.01 919,653.21 919,653.21 560 56000000 Trns-Oper Eng & Supv 0.00 88,291.61 439,487.01 439,487.01 TOTAL 0.00 88,291.61 439,487.01 439,487.01 561 56110000 Trns-Load Dispatch-Reliab 0.00 8,161.72 45,520.83 45,520.83 56120000 Trns-Load Disp-Monitor&Oper 0.00 157,315.82 849,647.80 849,647.80 56130000 Trns-Load Disp-Trns Svc&Sched 0.00 12,925.49 66,468.49 66,468.49 56140000 Trns-Sched, Syst Ctl Disp Svs 0.00 9,365.54 50,445.64 50,445.64 56150000 Trns-Reliab,Plnng,&Std Devel 0.00 31,607.65 103,814.30 103,814.30 56160000 Trns-Trns Svc Studies 0.00 828.81 4,506.45 4,506.45 56170000 Trns-Gen Interconnect Study 0.00 713.85 6,686.75 6,686.75 TOTAL 0.00 220,918.88 1,127,090.26 1,127,090.26 562 56200000 Trns-Station Expenses 0.00 3,753.33 20,292.69 20,292.69 TOTAL 0.00 3,753.33 20,292.69 20,292.69 563 56300000 Trns-Overhead Line Expenses 0.00 1,600.00 8,372.00 8,372.00 56300115 Trns-O/H Ln Exp-115kV 0.00 0.00 4,949.75 4,949.75 TOTAL 0.00 1,600.00 13,321.75 13,321.75 565 56500200 Trns-Trns Elec by Oth-Recov 0.00 76,943.76 179,695.35 179,695.35 56500940 Trns-Elec by Oth-Self Use Adj 0.00 (68,010.55) (156,321.25) (156,321.25) TOTAL 0.00 8,933.21 23,374.10 23,374.10 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 33 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 566 56600000 Trns-Misc Trns Exp 0.00 92,566.32 526,365.74 526,365.74 TOTAL 0.00 92,566.32 526,365.74 526,365.74 567 56700000 Trns-Rent 0.00 13,703.00 44,221.49 44,221.49 56700119 Trns-Rent-115Kv Ln & Above 0.00 196,379.00 981,895.00 981,895.00 TOTAL 0.00 210,082.00 1,026,116.49 1,026,116.49 568 56800000 Trns-Maint Eng & Supv 0.00 60,901.72 302,933.58 302,933.58 TOTAL 0.00 60,901.72 302,933.58 302,933.58 569 56900000 Trns-Maint of Structures 0.00 702.18 4,850.77 4,850.77 56900207 ECRC-Trns-Grndwtr Contm Invstg 0.00 11,282.49 57,640.54 57,640.54 56910000 Trns-Maint of PC Hardware 0.00 1,972.76 33,098.89 33,098.89 56920000 Trns-Maint of PC Software 0.00 29,241.66 161,676.19 161,676.19 TOTAL 0.00 43,199.09 257,266.39 257,266.39 570 57000000 Trns-Maint of Station Equip 0.00 113,943.73 335,682.28 335,682.28 TOTAL 0.00 113,943.73 335,682.28 335,682.28 571 57100000 Trns-Maint of Overhead Lines 0.00 135,567.52 140,203.80 140,203.80 57100046 Trns-Maint O/H Ln-46kV 0.00 (109.97) 50,703.48 50,703.48 57100115 Trns-Maint O/H Ln-115kV 0.00 117,574.11 530,631.45 530,631.45 57100230 Trns-Maint O/H Ln-230kV 0.00 79,434.60 444,330.32 444,330.32 TOTAL 0.00 332,466.26 1,165,869.05 1,165,869.05 573 57300000 Trns-Maint of Misc Trns Plant 0.00 6,411.47 31,069.66 31,069.66 TOTAL 0.00 6,411.47 31,069.66 31,069.66 580 58000000 Dstr-Oper Eng & Supv 0.00 457,063.89 2,206,273.59 2,206,273.59 TOTAL 0.00 457,063.89 2,206,273.59 2,206,273.59 581 58100000 Dstr-Load Dispatch 0.00 53,735.86 283,849.73 283,849.73 TOTAL 0.00 53,735.86 283,849.73 283,849.73 582 58200000 Dstr-Station Expenses 0.00 33,960.46 111,065.71 111,065.71 TOTAL 0.00 33,960.46 111,065.71 111,065.71 583 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 34 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 58300000 Dstr-Oper-Overhead Line Exp 0.00 144,273.89 997,147.57 997,147.57 58300211 ECRC-Dstr-Haz Wst-Excld Trnfr 0.00 18,955.23 69,100.35 69,100.35 TOTAL 0.00 163,229.12 1,066,247.92 1,066,247.92 584 58400000 Dstr-Oper-Underground Line Exp 0.00 81,853.94 326,741.87 326,741.87 TOTAL 0.00 81,853.94 326,741.87 326,741.87 585 58500000 Dstr-Oper-Street Light/Signal 0.00 44,648.85 271,177.04 271,177.04 TOTAL 0.00 44,648.85 271,177.04 271,177.04 586 58600000 Dstr-Oper-Meter Expenses 0.00 245,039.63 1,302,982.28 1,302,982.28 TOTAL 0.00 245,039.63 1,302,982.28 1,302,982.28 587 58700000 Dstr-Customer Installation Exp 0.00 57,618.27 336,130.01 336,130.01 TOTAL 0.00 57,618.27 336,130.01 336,130.01 588 58800000 Dstr-Misc Dstr Exp 0.00 410,501.62 1,694,947.65 1,694,947.65 58800112 ECRC Dstr-Misc Dstr Exp 0.00 0.00 2,727.79 2,727.79 TOTAL 0.00 410,501.62 1,697,675.44 1,697,675.44 590 59000000 Dstr-Maint Eng & Supv 0.00 255,835.69 1,253,828.37 1,253,828.37 TOTAL 0.00 255,835.69 1,253,828.37 1,253,828.37 591 59100000 Dstr-Maint of Structures 0.00 8,346.69 26,630.99 26,630.99 59100207 ECRC-Dstr-Grndwtr Contm Invstg 0.00 211,257.65 636,056.25 636,056.25 TOTAL 0.00 219,604.34 662,687.24 662,687.24 592 59200000 Dstr-Maint of Station Equip 0.00 80,218.28 385,717.21 385,717.21 TOTAL 0.00 80,218.28 385,717.21 385,717.21 593 59300000 Dstr-Maint of Overhead Lines 0.00 715,033.23 3,725,422.21 3,725,422.21 TOTAL 0.00 715,033.23 3,725,422.21 3,725,422.21 594 59400000 Dstr-Maint of Underground Line 0.00 179,788.44 752,822.62 752,822.62 TOTAL 0.00 179,788.44 752,822.62 752,822.62 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 35 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 595 59500000 Dstr-Maint of Line Transformer 0.00 51,905.71 265,038.77 265,038.77 59500211 ECRC-Gen Solid & Hazrdous Wste 0.00 (10,513.94) 41,539.98 41,539.98 TOTAL 0.00 41,391.77 306,578.75 306,578.75 596 59600000 Dstr-Maint Street Ltg&Signal 0.00 32,875.43 170,582.77 170,582.77 TOTAL 0.00 32,875.43 170,582.77 170,582.77 597 59700000 Dstr-Maint of Meters 0.00 12,053.81 66,264.39 66,264.39 TOTAL 0.00 12,053.81 66,264.39 66,264.39 598 59800000 Dstr-Maint of Misc Dstr Plant 0.00 40,250.65 175,723.14 175,723.14 TOTAL 0.00 40,250.65 175,723.14 175,723.14 701 70100000 Building Operations Expense 0.00 111,730.11 675,828.60 675,828.60 70100990 Bldg O&M Contra 0.00 (150,054.39) (1,176,901.65) (1,176,901.65) 70110000 Building Maintenance Expense 0.00 38,324.28 501,073.05 501,073.05 TOTAL 0.00 0.00 0.00 0.00 703 70300000 Print Shop/Reproduction Exp 0.00 104,618.54 478,537.78 478,537.78 70300990 Print Shop-Contra 0.00 (104,618.54) (478,537.78) (478,537.78) TOTAL 0.00 0.00 0.00 0.00 712 71200000 Distr Tools & Misc Exp 0.00 148,736.32 659,760.99 659,760.99 71200990 Distr Tools & Misc Exp-Contra 0.00 (148,736.32) (659,427.01) (659,427.01) TOTAL 0.00 0.00 333.98 333.98 713 71300000 Trans Tools & Misc Exp 0.00 43,103.46 251,880.10 251,880.10 71300990 Trans Tools & Misc Exp-Contra 0.00 (43,103.46) (251,880.10) (251,880.10) TOTAL 0.00 0.00 0.00 0.00 717 71700000 Postal Service 0.00 31,241.20 94,095.64 94,095.64 71700990 Postal Service-Contra 0.00 (31,241.20) (94,095.64) (94,095.64) TOTAL 0.00 0.00 0.00 0.00 718 71800000 MC&AL-Benefit Time 0.00 (37.65) 440.14 440.14 TOTAL 0.00 (37.65) 440.14 440.14 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 36 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 729 72900199 Unass Liab Fr Accts Payable 259,605.23 9,328.34 93,399.78 353,005.01 TOTAL 259,605.23 9,328.34 93,399.78 353,005.01 735 73500100 Minor Materials - Distribution 0.00 132,592.66 802,045.04 802,045.04 73500990 Minor Materials - Dist-Contra 0.00 (132,592.66) (802,045.04) (802,045.04) TOTAL 0.00 0.00 0.00 0.00 737 73700000 Stores Expense 6,214.39 50,627.07 79,505.67 85,720.06 TOTAL 6,214.39 50,627.07 79,505.67 85,720.06 740 74000000 Transportation Fleet Expense 0.00 585,915.07 2,886,180.68 2,886,180.68 74000999 Vehicle Maintenance-Contra 3,912.23 (589,544.00) (3,056,763.00) (3,052,850.77) TOTAL 3,912.23 (3,628.93) (170,582.32) (166,670.09) 801 80100000 Non-Affiliate CJOs-Billable 30,866.85 (317.05) 20,572.93 51,439.78 80110000 CJO-Billable No Overheads (3,142.21) (34,414.17) (31,083.94) (34,226.15) TOTAL 27,724.64 (34,731.22) (10,511.01) 17,213.63 802 80200000 Property Damage Claim-Billable (167,127.63) (21,765.31) 163.33 (166,964.30) TOTAL (167,127.63) (21,765.31) 163.33 (166,964.30) 805 80500000 Leasehold Improvements 359,882.23 (10,282.35) (51,411.75) 308,470.48 TOTAL 359,882.23 (10,282.35) (51,411.75) 308,470.48 809 80900000 IBEW Local Union 0.00 221.81 2,171.40 2,171.40 80900100 IBEW Local Union-Generation 0.00 467.08 467.08 467.08 TOTAL 0.00 688.89 2,638.48 2,638.48 812 81220100 Assoc Co Job Orders-Gen-GPC 0.00 38.60 38.60 38.60 81250000 Assoc Co Job Orders-MPC 0.00 (89.92) 0.00 0.00 81270000 Assoc Co Job Orders-SCS 0.00 0.00 3,039.83 3,039.83 81280000 Assoc Co Job Orders-SPC 845.26 9,440.05 8,654.74 9,500.00 TOTAL 845.26 9,388.73 11,733.17 12,578.43 822 82210000 Assoc CJO Billing-Storm-APC 0.00 972,197.06 1,153,702.29 1,153,702.29 82220000 Assoc CJO Billing-Storm-GPC 0.00 2,680.65 82,149.53 82,149.53 TOTAL 0.00 974,877.71 1,235,851.82 1,235,851.82 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 37 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 891 89100000 Research, Devop & Demo Exp 0.00 144,074.27 72,037.14 72,037.14 TOTAL 0.00 144,074.27 72,037.14 72,037.14 892 89200000 Prelimin Survey & Investigatio 2,453,208.25 0.00 (70,498.98) 2,382,709.27 89200100 Prelim Survey&Invest-Generatn 12,507,373.33 251,418.18 (5,563,377.74) 6,943,995.59 TOTAL 14,960,581.58 251,418.18 (5,633,876.72) 9,326,704.86 893 8930001F Misc Def Dr-Regulatory 2011 0.00 384,097.80 1,081,875.55 1,081,875.55 TOTAL 0.00 384,097.80 1,081,875.55 1,081,875.55 901 90100000 Customer Accounts-Supervision 0.00 37,868.88 181,777.14 181,777.14 TOTAL 0.00 37,868.88 181,777.14 181,777.14 902 90200000 Cust Accounts-Meter Reading 0.00 215,373.11 1,056,984.28 1,056,984.28 TOTAL 0.00 215,373.11 1,056,984.28 1,056,984.28 903 90300000 Cust Accts-Cust Record/Collect 0.00 1,203,246.09 5,753,040.24 5,753,040.24 TOTAL 0.00 1,203,246.09 5,753,040.24 5,753,040.24 904 90400000 Cust Accts-Uncollectible Accts 0.00 464,419.44 896,988.59 896,988.59 TOTAL 0.00 464,419.44 896,988.59 896,988.59 905 90500000 Cust Accts-Miscellaneous 0.00 80,354.38 505,565.31 505,565.31 TOTAL 0.00 80,354.38 505,565.31 505,565.31 907 90700000 Cust Service & Info Exp-Supv 0.00 184,492.01 743,082.30 743,082.30 TOTAL 0.00 184,492.01 743,082.30 743,082.30 908 90800000 CS&I-Customer Assistance 0.00 2,173,774.25 8,936,116.01 8,936,116.01 TOTAL 0.00 2,173,774.25 8,936,116.01 8,936,116.01 909 90900000 CS&I-Info & Instruct Adver Exp 0.00 135,592.24 473,881.13 473,881.13 TOTAL 0.00 135,592.24 473,881.13 473,881.13 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 38 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 910 91000000 CS&I Misc Cust Svc & Info Exp 0.00 5,390.76 26,953.80 26,953.80 TOTAL 0.00 5,390.76 26,953.80 26,953.80 912 91200000 Demonstrating & Selling Exp 0.00 5,223.83 34,389.04 34,389.04 91201406 Demo&Sell-Econ Devel 0.00 223,586.45 394,435.18 394,435.18 TOTAL 0.00 228,810.28 428,824.22 428,824.22 920 92000000 Admin & General Salaries 0.00 1,160,376.00 5,635,155.91 5,635,155.91 TOTAL 0.00 1,160,376.00 5,635,155.91 5,635,155.91 921 92100000 Office Supplies & Expenses 0.00 434,432.66 1,915,297.13 1,915,297.13 TOTAL 0.00 434,432.66 1,915,297.13 1,915,297.13 922 92200200 Admin Expense Transfer Cr 0.00 (26,021.67) (128,473.23) (128,473.23) TOTAL 0.00 (26,021.67) (128,473.23) (128,473.23) 923 92300000 Outside Services Employed 0.00 132,533.30 931,251.14 931,251.14 92300700 Outside Svc-SCS 0.00 1,356,716.03 6,798,323.93 6,798,323.93 TOTAL 0.00 1,489,249.33 7,729,575.07 7,729,575.07 924 92400010 Property Insurance-Other 0.00 300,340.66 1,383,076.08 1,383,076.08 92400020 Prop Ins-Self Ins 0.00 291,667.00 1,458,335.00 1,458,335.00 TOTAL 0.00 592,007.66 2,841,411.08 2,841,411.08 925 92500010 I&D Accrual 0.00 231,561.05 1,161,243.96 1,161,243.96 92500015 I&D-Wrkrs Comp 0.00 3,867.80 32,955.00 32,955.00 TOTAL 0.00 235,428.85 1,194,198.96 1,194,198.96 926 92600015 Empl P&B-Ben-Supp Ben Plan 0.00 0.00 11,877.11 11,877.11 92600020 Empl P&B-Ben-Trnsfr Cr-Ins 0.00 (46,011.61) (119,410.67) (119,410.67) 92600032 Empl P&B-Ben-ECRC-Ins 0.00 (27,074.01) (134,429.93) (134,429.93) 92600042 Empl P&B-Ben-ECCR-Ins 0.00 (34,917.62) (174,378.49) (174,378.49) 92600100 Empl P&B-Pnsn-Accr 0.00 (134,251.08) (671,255.44) (671,255.44) 92600101 Empl P&B-Ben-SERP 0.00 138,161.00 690,805.00 690,805.00 92600132 Empl P&B-Ben-ECRC-Pension 0.00 2,703.15 10,376.07 10,376.07 92600142 Empl P&B-Ben-ECCR-Pension 0.00 3,486.28 13,010.06 13,010.06 92600190 Empl P&B-Pnsn-Captlzd 0.00 25,155.46 93,232.78 93,232.78 92600191 Empl P&B-Ben-Trnsfr Cr-Pension 0.00 4,593.94 9,216.42 9,216.42 92600200 Empl P&B-Ben-Grp Ins 0.00 513,918.89 4,521,507.47 4,521,507.47 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 39 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 92600201 Empl P&B-Ben-Retire Med 0.00 278,342.67 1,391,713.31 1,391,713.31 92600203 Empl P&B-Ben-Retire Life 0.00 70,998.00 354,990.00 354,990.00 92600300 Empl P&B-Ben-Oth Empl 0.00 33,708.69 192,593.48 192,593.48 92600311 Empl P&B-Ben-Education 0.00 26,776.29 76,329.37 76,329.37 92600321 Empl P&B-Ben-Captlzd-ESP 0.00 (56,235.94) (282,997.59) (282,997.59) 92600322 Empl P&B-Ben-Trnsfr Cr-ESP 0.00 (10,020.46) (27,566.55) (27,566.55) 92600327 Empl P&B-Ben-Co Contrib-ESP 0.00 286,589.19 1,411,675.26 1,411,675.26 92600332 Empl P&B-Ben-ECRC-ESP 0.00 (5,896.20) (31,485.15) (31,485.15) 92600342 Empl P&B-Ben-ECCR-ESP 0.00 (7,604.39) (40,824.75) (40,824.75) 92600390 Empl P&B-Ben-Captlzd-Insurance 0.00 (260,989.47) (1,221,204.24) (1,221,204.24) 92600402 Empl P&B-Ben-Medic Drug Subsdy 0.00 (18,700.83) (93,504.16) (93,504.16) 92600403 Empl P&B-Ben-Taxable Drug Sub 0.00 (18,917.83) (94,589.17) (94,589.17) 92600420 Empl P&B-Pen,Ins,ESP-Trnsfr Cr 0.00 (333.98) (333.98) (333.98) 92600993 Empl P&B-Cr-Piesp O&M Memo 0.00 (1,102,226.49) (5,017,812.47) (5,017,812.47) 92600996 Empl P&B-Dr-Piesp O&M Memo 0.00 1,102,226.49 5,017,812.47 5,017,812.47 TOTAL 0.00 763,480.14 5,885,346.21 5,885,346.21 928 92800101 Reg Commis-St-Docket 0.00 47,854.40 228,560.39 228,560.39 92800102 Reg Commis-St-Nondocket 0.00 (41,805.14) 99,752.60 99,752.60 92800200 Reg Commis-Fed 0.00 29,875.00 163,240.53 163,240.53 92800301 Regulatory Expenses - FCC 0.00 3,101.30 29,073.56 29,073.56 TOTAL 0.00 39,025.56 520,627.08 520,627.08 929 92900010 Duplicate Charges-Credit 0.00 (177,278.70) (540,850.82) (540,850.82) 92900070 Dup Chrg-Cr-Pro Card Rebate 0.00 0.00 (6,666.00) (6,666.00) TOTAL 0.00 (177,278.70) (547,516.82) (547,516.82) 930 93010155 Gnrl Ad-Media-Oth 0.00 0.00 640.00 640.00 93010170 Gnrl Ad-Prod-Oth 0.00 0.00 232.98 232.98 93020000 Misc General Expenses 0.00 113,669.91 335,126.93 335,126.93 93020201 Misc Gnrl-Commitment Fees 0.00 102,597.50 229,561.46 229,561.46 93020210 Misc Gnrl-Agent Fees 0.00 3,850.00 23,237.00 23,237.00 93020212 Misc Gnrl-Bank Svc Chrg 0.00 5,635.07 36,408.84 36,408.84 93020250 Misc Gnrl-Stkhldr Com 0.00 0.00 15,000.00 15,000.00 93020300 Misc Gnrl-Chamber Dues 0.00 2,274.84 8,510.53 8,510.53 93020710 Misc Gnrl-R&D 0.00 1,591.41 42,782.62 42,782.62 93020801 Misc Gnrl-Drctr 0.00 3,168.66 206,262.14 206,262.14 93020960 Misc Gnrl-JO 0.00 419,441.91 1,947,112.36 1,947,112.36 TOTAL 0.00 652,229.30 2,844,874.86 2,844,874.86 931 93100000 Rents 0.00 24,638.97 125,345.83 125,345.83 93100004 Rent-Twr Ls 0.00 3,410.00 8,195.00 8,195.00 TOTAL 0.00 28,048.97 133,540.83 133,540.83 Gulf Power Company Date: 14-JUN-11 15:26:04 Cumulative GL by FERCSUB Mobius ID: FPOFFR21F Page: 40 Current Period: MAY-11 Currency: USD COMPANY=FPC (Gulf Power Co) CONFIDENTIAL Current Year Current Month Current Year Ending Balance FERCSUB Begining Balance Activity Activity --------------------------------------------------------------------- ------------------ -------------------- -------------------- 935 93500000 Maint of General Plant 0.00 24,902.54 170,715.19 170,715.19 93500100 Maint Gnrl Plt-Structure 0.00 14,369.57 47,159.20 47,159.20 TOTAL 0.00 39,272.11 217,874.39 217,874.39 Total 300's 1,648,771,526.15 23,228,939.97 165,364,877.72 1,814,136,403.87 Total 0.00 0.00 0.00 0.00