============= Page 1 of 8 ============= E N LM t, ECML000656037 EXH024-00001 GOVERNMENT EXHIBIT 1247 Crim. No. H-04-25 (S-2) ============= Page 2 of 8 ============= Explanation of Elements for the 1999 Wage Detail Summary Report Salary includes the following elements: Civic Duty Pay Comp Time Desc (Descretionary) Holiday Holiday Pay Regular Pay Regular Salary Retro Sal Sick Pay Vacation EMP AGMT = Cash compensation received as a result of the employment agreement. STK OPTION = Income to be recognized as the result of a stock option exercise. Usually the difference in stock price at the date of exercise and the price the option was granted at times the number of options exercised. DEPD LIFE; TAX LIFE; SPOUSE LIF = Imputed income related to dependent life insurance; employee life insurance and our spousal life insurance. DEFERRED PAY = ECML000656038 EXH024-00002 ============= Page 3 of 8 ============= Wage Grouping Wage Type Desc Salary 401k AfterTax Salary 401k PreTax Salary Addtl Pay Salary Adj-Earn NonTx Salary Adj-Earn SupTx Salary Adj-Earn W4 Tx Salary Adj-Nontax Reduction Salary Car Allowance Salary Cash FlxPergs Salary Club Dues Salary COLA Salary Commission Salary Flex Credit Salary FlexDollars Salary Housing Allowance Salary OTHER UK Salary Salary Salary SALARY GLOBAL Salary SALARY UK Salary Service Awd Salary Special Agrmnt W4 Tax Salary Vac Hrs PayOut Salary Vac Supplement Pay Bonus ANNUAL BONUS GLOBAL Bonus ANNUAL BONUS UK Bonus BNS:AIP Bonus Bns:Annual Bonus Bns:Performance Bonus Bns:Retention Bonus Bns: Variable Pay Bonus Bns:Work Incentive Bonus EDRIP NT Pay No FIT/F Bonus EDRIP Pay Long Term Incentive Bns:Prj Comp Long Term Incentive EES LTI Cash Payouts Long Term Incentive Long Term Incentive Long Term Incentive Pht Stk Def GUp Long Term Incentive Phi Stk Dividends Long Term Incentive Phi Stk Release Deferred Income BNS DEF-FDA Wage Grouping Wage Type Desc Deferred Income BNS DEF-FDA-XP Deferred Income BNS DEF-PSA Deferred Income BNS PHT STK (SS Taxabl Deferred Income BNS STK OPT Deferred Income NB BNS PHT STK Deferred Income OTH DEF-FDA Deferred Income PCB DEF Deferred Income PCB DEV DEF Deferred Income SAL DEF-FDA Deferred Income SAL DEF-FDA-XP Deferred Income SAL DEF-PSA Deferral Payments DPP 1985 Deferral Payments DPP 1992 Deferral Payments DPP 1994 Deferral Payments DPP 1994 Sup Tax Deferral Payments EXPAT FDA 1998 Curr Liab - Other Curr Liab-Other 30700000 Imputed Ben Imp Inc Imputed Cc PIn Use Benefit (ii Imputed Imp Cash Award Imputed Imp Inc Dependent Imputed Imp Inc EE Imputed Imp Inc Spouse Imputed Imp Phi SIR Def (No Fi Imputed Imp Plane (Taxable) Imputed Imputed Bus (Taxabl Loan Advances Loan Balances Other Additional Severance Other Agreement Other Bns:Sign-On Other Frgn Serv Prm Amt Other Housing Ded Xpat Other Imp Auto Xpat (No Fit) Other Imp Club Dues (No Fit) Other Imp Equalization (No F Other Imp Foreign Tx (No Fit Other Imp Home Leave (No Fit Other Imp Income Misc (No Fi Other IMP MDCP Other Imp Mvng Lvng -(No FIT Wage Grouping Wage Type Desc Other Imp School (No Fit) Other Imp Utilities House No Other Lump Sum Severance Other Reconveyance Other Relo:Imp NonTx Income Other Relo: Imp Tax Income Other Relo:lmp Tx Inc(NoFIT Other Relo: Non-Tax Payment Other Relo: Tax Protect Other Severance Other Severance Amt Other SEVERANCE UK Other Xpat Allowance Other Xpat Comm&Svs Other Xpat FICAOO Advance Other Xpat FICA01 Advance Other Xpat FICA99 Advance Other Xpat FIT 00 Advance Other Xpat FIT 01 Advance Other Xpat FIT 99 Advance Other Xpat Foreign Taxes Other Xpat Home Lv (Amt) Other Xpat Housing Allow Other Xpat TaxEqualization Other Xpat TaxEqual (No Fit) Other Xpat Transport Allow Other Xpat Utlities Allowanc Expenses Expense Reimbursement Expenses Outside Services - 52508000 Exercised Stock Options NQ Exercised Stock Restricted Stock Def Rest Stk Restricted Stock Def Rest Stk Divd Restricted Stock Restricted Stk Restricted Stock Stk Dividends aoa0/ aoo t W a -Dettu-I kefofi- ECMLOO0656039 EXH024-00003 ============= Page 4 of 8 ============= Document Name: Wage Summary (aka Directors) ENRON Query Date: 9/20/2001 04:40:39 PM Wage Summary Print Date: 9/20/2001 05:15:47 PM GRE (Tax Company) 0-011 LAY,KENNETH L Payroll Dates: 01/01/1999 Thru 12/31/1999 Element Element Name Element Description Year to Date Totals type code .E Balance Adjustment-SON STK OPTION 39,860,669.20 E BNS98 BONUS 3,150,000.00 E BOP BEN OFFSET 8,372.00 E CFP CASH FLXPERQ 39,000.00 E CP1 CO PLANE 1.,. r s 159,344.14 E DPL DEFERRED PAY 3. 202,910.76 E HOD DESC HOLIDAY 4,924.24 E HOL HOLIDAY PAY 43,497.47 E Mlt MISC IMPU 23,290.00 E REG REGULAR PAY 1,190,846.04 E SON STK OPTION 4,047,470.00 E VAC VACATION 60,732.33 Total Cash Compensation 48,791,056.18 R ACCDTH ACCDTH 972.00 R DENENRON DENENRON 540.84 R ECSP DEFER ECSP DEFER 9,600.00 R FLEXCREDIT FLEXCREDIT -4,702.92 R FSAMED FSAMED 4,139.00 R MED1250 MED1250 2,329.44 R SAL FLEX DEF SAL FLEX DEF 300,000.00 Benefits 312,878.36 Total Earnings and Benefits 48,478,177.82 T Balance Adjustment-FIT FIT 12,294,278.98 T Balance Adjustment-Med_EE Balance Adj 576,924.85 T Balance Adjustment-Medicare-EE Medicare EE 58,688.33 T Balance Adjustment-Med Taxable Balance Adj 39,860,669.20 T Balance Adjustment-TAXABLE Medicare EE 0.00 T FIT FIT 1,026,000.00 T Medicare_EE Medicare EE 68,867.42 T SS-EE SS EE 4,501.20 Total Taxes 53,889,929.98 ECM 1000656040 Enterprise EPCPAY Personal and Confidential, EXH024-00004 ============= Page 5 of 8 ============= Pgm: ZPYRP6B3_W2_DETAIL_REPORT W2 Detail Report Users Sys/Client: PR2 - 100 Page: 1 Date: 10/12/05 Time: 07.17.01 0011 - Enron Corp As of: 12/31/2000 Employee Name L th L Social Security Number am- Personnel Number Employment Status 3 - Active FICA Indicator FEDERAL WAGES PICA WAGES - 1003 Salary 1,300,000.08 1003 Salary 1,300,000. 08 1116 Cash FlxPerqs 39,000.00 1116 Cash FlxPerqs 39,000. 00 1120 Bns:Annual 3,900,000.00 1120 Bns:Annual 3,900,000. 00 1156 Long Term Incentive 1,218,750.00 1156 Long Term Incentive 1,218,750. 00 1157 Benefit Offset 8,372.00 1157 Benefit Offset 8,372. 00 1371 Co Pln Use Benefit (ii) 339,612.70 1371 Co Pln Use Benefit (ii) 339,612. 70 1382 Imp Cash Award 25,550.00 1382 Imp Cash Award 25,550. 00 2401 FlexDollars 2,351.52 2401 FlexDollars 2,351. 52 2499 Flex Credit 2,351.46 2499 Flex Credit 2,351. 46 8225 NQ Stock 96,154,470.99 8225 NQ Stock 96,154,470. 99 8227 Restricted Stk 3,102,310.50 8227 Restricted Stk 3,102,310. 50 8800 DPP 1985 118,364.61 8229 Def Rest Stk 32,877,500. 00 EARNINGS TOTAL 106,211,133.86 EARNINGS TOTAL 138,970,269. 25 1133 Def Comp Act 101,455.38 2020 HC FSA 4,000. 08- 2020 HC FSA 4,000.08- 2030 Medical PreTax 2,507. 28- 2030 Medical PreTax 2,507.28- 2040 EE Life PreTax 91. 20- 2040 EE Life PreTax 91.20- 2051 Dental PreTax 672. 66- 2051 Dental PreTax 672.66- PRETAX TOTAL 7,271. 22- 2351 401k PreTax 10,200.00- 5800 SAL DEF-FDA 300,000.00- ., PRETAX TOTAL 216,015.84- Calculated Calculated Fed Wages 105,995,118.02 Calculated SS Wages 76,200. 00 Pre Conv: Add to Fed Wages 0.00 Pre Conv: Add to SS Wages 0. 00 RAS Amts: Add to Fed Wages 0.00 RAS Amts: Add to SS Wages 0. 00 Pre Conversion Benefits 0.00 Pre Conversion Benefits 0. 00 Wagetype 1010 Corrections 0.00 Wagetype 1010 Corrections 0. 00 /701 RE Withholding Tax 105,655,505.32 /703 RE EE Social Security Tax 76,200. 00 Wagetypes: Add to /701 334,179.34 Difference 0. 00 Difference 5,433.36 Calculated Medicare Wages 138,962,998. 03 RAS Amts: Add to Med Wages 0. 00 Pre Conv: Add to Med Wages 0. 00 Pre Conversion Benefits 0. 00 Wagetype 1010 Corrections 0. 00 /401 TX Withholding Tax 29,369,149.49 /705 RE EE Medicare Tax 138,962,998. 03 Difference 0. 00 Calculated SS Tax W/H 4,724.40 /403 TX EE Social Security Tax 4,724.40 .. Difference 0.00 ECML000656041 EXH024-00005 ============= Page 6 of 8 ============= Pgms ZPYRP683 W2 DETAIL REPORT Users - Sys/Clients PR2 - 100 0011 - Enron Corp Employee Name Lath L Social Security Number Personnel Number Employment Status 3 - Active FICA Indicator FEDERAL WAGES Calculated Medicare Tax W/H /405 TX EE Medicare Tax 2,014,963.47 2,014,963.47 Difference 0.00 W2 Detail Report As of: 12/31/2000 PICA WAGES Page: 2 Date: 10/12/05 Times 07.17.01 ECM1000656042 EXH024-00006 ============= Page 7 of 8 ============= Pgm: ZPYRP687_W2_DETAIL_RPT1 W2 Detail Report Page: 1 User: - Date: 10/11/05 Sys/Client: PR2 - 100 Time: 16.05.34 0011 - Enron Corp Employee Name Lay Kenneth L Social Security Number d Personnel Number Employment Status 3 - Active FICA Indicator FEDERAL WAGES 1003 Salary 1116 Cash FlxPerqs 1120 Bns:Annual 1155 Absence Reduction 1156 Long Term Incentive 1213 Vacation Hours 1382 Imp Cash Award 1393 Imp Plane (Taxable) 1398 Imp Adjustment (Taxable) 2401 FlexDollars 8225 NQ Stock 8227 Restricted Stk 8228 Sck Dividends 8800 DPP 1985 EARNINGS TOTAL 2020 HC FSA 2030 Medical PreTax 2040 EE Life PreTax 2051 Dental PreTax 2351 401k PreTax 5800 SAL DEF-FDA PRETAX TOTAL /701 /Q01 /403 As of: 12/31/2001 FICA WAGES 1,011,742.46 1003 Salary 1,011,742.46 27,625.00 1116 Cash PlxPerqs 27,625.00 7,000,000.00 1120 Bns:Annual 7,000,000.00 96,084.26- 1155 Absence Reduction 96,084.26- 3,600,000.00 1156 Long Term Incentive 3,600,000.00 96,084.26 1213 Vacation Hours 96,084.26 300,094.34 1382 Imp Cash Award 300,094.34 258,527.72 1393 Imp Plane (Taxable) 258,527.72 12,100,000.00 1398 Imp Adjustment (Taxable) 12,100,000.00 4,703.04 2401 FlexDollars 4,703.04 29,424,046.79 8225 NQ Stock 29,424,046.79 14,637,061.94 8227 Restricted Stk 14,637,061.94 124,632.50 8228 Stk Dividends 124,632.50 186,001.53 68,674,435.32 EARNINGS TOTAL 68,488,433.79 4,000.08- 2020 HC FSA 4,000.08- 2,507.28- 2030 Medical PreTax 2,507.28- 91.20- 2040 EE Life PreTax 91.20- 672.72- 2051 Dental PreTax 672.72- 10,200.00- 275,000.00- 292,471.28- PRETAX TOTAL 7,271.28- 68,381,964.04 68,381,964.04 0.00 Difference 0.00 TX Withholding Tax 16,448,861.47 Calculated SS Tax W/H 4,984.80 TX EE Social Security Tax 4,984.80 Calculated SS Wages 80,400.00 /703 RE EE Social Security Tax 80,400.00 Difference 0.00 Difference 0.00 Calculated Medicare Tax W/H 992,976.86 Calculated Medicare Wages 68,481,162.51 /405 TX EE Medicare Tax 905,976.86 /705 RE EE Medicare Tax 68,481,162.51 Difference 87,000.00 Difference 0.00 ECM L000656043 Calculated Fed Wages 701 RE withholding Tax TNTD Withholding Tax EXH024-00007 ============= Page 8 of 8 ============= Pgm: ZPYRP687 W2_DETAIL_RPT1 W2 Detail Report user: Sys/Client: PR2 - 100 Pages 2 Date: 10/11/05 Time: 16.05.34 Total Page Total Employee Records Tested .....................• 1 Total Employees Records NOT in Balance ............. 1 ECML000656044 EXH024-00008