Dave:  I have attached the "time allocations" (which are used for inside costs only)  by attorney to the various business groups.
We can derive the percentage of  total legal department inside costs from this chart, in order to calculate  the capacity charge, for ENA and the other wholesale groups and ENW.
We had  used this chart to bill back to the various business units within ENA, but we  will stop doing that now per our conversation.
Are you in agreement?
Mark

2001 Allocations