Re: Transactions Accounting & Reporting Offsite of 2000 ,
 GPG has an all day planning session on the 25th of January, so we will most 
likely have to miss that day.    I would plan on the following attending this 
session:
Jerry Peters  Patty Wiederholt
George Fastuca Bob Chandler
Jim Saunders  John Cobb
Kerry Roper  Tracy Geaccone

Jerry & Patty are the only non-Houston based personnel.





Wes Colwell
12/28/99 04:12 PM
Sent by: Shirley Tijerina
To: Cedric Burgher/Corp/Enron@Enron, Bob Butts/GPGFIN/Enron@ENRON, Kent 
Castleman/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Wanda Curry/HOU/ECT@ECT, 
Fernley Dyson/LON/ECT@ECT, John B Echols/HOU/EES@EES, Rodney 
Faldyn/HOU/AZURIX@AZURIX, Rod Hayslett/FGT/Enron@ENRON, Robert 
Hermann/Corp/Enron@ENRON, Tod A Lindholm/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, 
Mark E Lindsey/GPGFIN/Enron@ENRON, Keith 
Marlow/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Cassandra 
Schultz/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Jeffrey E 
Sommers/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, P D 
Sarma/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Dave 
Gunther/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Ryan H Siurek/Corp/Enron@Enron, 
Alan Quaintance/Corp/Enron@ENRON
cc: Richard Causey/Corp/Enron@ENRON, Paige B Grumulaitis/HOU/ECT@ECT, Michael 
Krautz/Enron Communications@Enron Communications, Cris Sherman/HOU/ECT@ECT, 
Roger Ondreko/HOU/ECT@ECT, Phillip D Lord/LON/ECT@ECT, Buddy 
Aiken/LON/ECT@ECT, Sheila Kahanek/ENRON_DEVELOPMENT@ENRON_DEVELOPMENT, Wade 
Stubblefield/HOU/EES@EES, Lou Casari/HOU/EES@EES, Davis 
Maxey/Corp/Enron@ENRON, James Ginty/Corp/Enron@ENRON, Sharron 
Westbrook/Corp/Enron@ENRON, Karen Myer/GPGFIN/Enron@ENRON, Dortha 
Gray/GPGFIN/Enron@ENRON 

Subject: Transactions Accounting & Reporting Offsite of 2000

We are plannning a Transactions Accounting & Reporting Offsite to be held 
January 25th and 26th at The Woodlands Conference Center (map to follow).  I 
believe we have a full two days of material to cover, so we have not planned 
daytime social activities.  In no particular order, following is a tentative 
list of topics:

1) Fair Value Model/Accounting
 - Merchant vs Strategic Assets
 - "Trading- type" Assets
2) Lease Accounting/Executory Contracts
3) Real Estate Accounting/Power Plant Sales
4) Consolidated Financial Statements Exposure Draft/SPE's
5) FAS 125 Structures
6) "Pre Pays"
7) FAS 133 Implementation
8) EES MTM Model
9) ECI MTM Model
10) Transactions Database/Transaction Protocol

The Day 1 format will primarily consist of separate working sessions to 
develop and document our accounting models and thoughts in the above areas.  
We have individual conference rooms reserved for this purpose.  Day 2 will be 
spent with all groups together getting broader feedback on each of our topics.

Please consider the above and provide me feedback on adding, deleting, 
combining, etc.  Also, we will be soliciting session leaders for each topic, 
so if you have suggestions, please let me know.  We will finalize the agenda 
once I have feedback from you on these topics.

Please RSVP your attendance to Shirley Tijerina at X58113 by January 11th.  
Also, let her know who will be attending from your group.
wes.colwell@enron.com