americas accounts receivable aging data louise please find attached americas physical gas physical power financial trading accounts receivable aging data interpret data use color codes follows pink indicates settlements group passed receivable internal legal counsel review enron legal action vis vis receivable counterparty includes notification delinquency invitation negotiation well necessarily action courts yellow indicates credit proceeding investigation receivable claim blue means non cash reconciliation adjustment books made adjustments made reasons include accounting entry assignment corrections physical delivery volume true ups purple signals california related receivable possible outcomes amounts include non cash adjustment designation valid collectible green indicates receivable question cash collected non cash adjustment made reconciled receivable cleared register timing report color indicates receivable less 200 000 investigated receivables synopsis action reference provided also included file receivables generated pg e physical gas physical power receivables 120 days arrears attributable march 2001 production april 2001 collection provided file electronically may see details able sort manipulate data hard copy produced tim proffitt settlement team members available sit investigate receivable claims answer questions may regarding data presented sincerely chris herron christopher herron enron americas finance 1400 smith street houston tx 77002 telephone 713 853 3139 facsimile 713 646 3602