The parties hereto do hereby stipulate and agree to that the
SERVICE AGREEMENT entered into by and between them under date of
April 1, 1963, and as heretofore amended on January 1, 1972,
April 27, 1984, August 1, 1988, January 28, 1991, January 1,
1992, January 1, 1996, January 1, 1998 and January 1, 1999 be
and the same hereby is further amended by substituting for
Exhibit II and the Supplement to Exhibit II to the SERVICE
AGREEMENT, the attached revised Exhibit II and revised
Supplement to Exhibit II. This Amendment is made and entered
into as of January 1, 2000.
ENTERGY SERVICES, INC.
By /s/ Nathan E. Langston
Vice President and Chief Accounting Officer
By /s/ Donald Hintz
METHODS OF ALLOCATING COSTS AMONG CLIENT COMPANIES RECEIVING SERVICE
UNDER THIS AND SIMILAR SERVICE AGREEMENTS WITH
ENTERGY SERVICES, INC. (SERVICES)
1. The costs of rendering service by Services will include all costs of doing business including interest on debt but
excluding a return for the use of Services' initial equity capital amounting to $20,000.
2. (a) Services will maintain a separate record of the expenses of each department. The expenses of each
department will include:
(i) those expenses that are directly attributable to such department,
(ii) an appropriate portion of those office and housekeeping expenses that are not directly attributable to a
department but which are necessary to the operation of such department, and
(iii) an appropriate portion of those expenses of other Services' departments necessary to support the operation
of the department.
(b) Expenses of the department will include salaries and wages of employees, including social security taxes,
vacations, paid absences, sickness, employee disability expenses, and other employee welfare expenses, rent and
utilities, desktops, telephones, materials and supplies, and all other expenses attributable to the dep