Subject: FW: Goodwill Allocation Memorandum
From: [email-masked]
To: [email-masked], [email-masked], [email-masked], [email-masked], [email-masked], [email-masked]
Cc: [email-masked]
Date: Mon, 24 Sep 2001 07:42:00 -0700 (PDT)

See message below.  I have also included Appendix A referenced in the memorandum that includes the summary of goodwill as of June 30, 2001.

 -----Original Message-----
From: 	Farmer, Stanley  
Sent:	Friday, September 21, 2001 4:24 PM
To:	Causey, Richard; Colwell, Wes; Butts, Bob; Faldyn, Rodney
Cc:	Morrison, Mike
Subject:	Goodwill Allocation Memorandum

Everyone,

Attached below is the memorandum we are preparing to document Enron's position on assignment of goodwill to reporting units pursuant to the adoption of SFAS 142.  For the sake of expediency, the appendicies referenced in the memorandum have not been included for review at this time.

Please review and provide your comments back to Mike Morrison or me by next Monday afternoon if possible.

We look forward to your input.

Thanks,

Stan