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UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
__________________________________________


FORM 10-K


[Ö] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the Fiscal Year Ended December 31, 2004


— OR


[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


Commission File Number 333-100240


TXU Electric Delivery Company
(Exact Name of Registrant as Specified in its Charter)

 

Texas
75-2967830
(State of Incorporation)
(I.R.S. Employer Identification No.)
   
500 N Akard Street, Dallas, TX 75201
(214) 486-2000
(Address of Principal Executive Offices)(Zip Code)
(Registrant’s Telephone Number)
 
__________________________________________


Securities registered pursuant to Section 12(b) of the Act: None


Securities registered pursuant to Section 12(g) of the Act: None



__________________________________________



Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes Ö No __ 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [ Ö ]

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Act). Yes __ No Ö - - 

Aggregate market value of TXU Electric Delivery Company Common Stock held by non-affiliates: None

Common Stock outstanding at March 18, 2005: 48,864,775 shares, without par value

TXU Electric Delivery Company meets the conditions set forth in General Instructions (I) (1) (a) and (b) of Form 10-K and is therefore filing this report with the reduced disclosure format.


__________________________________________


DOCUMENTS INCORPORATED BY REFERENCE - None
 

 



 




TABLE OF CONTENTS
 

   Page
Glossary
 
ii
 
PART I
 
 
Items 1. and 2. BUSINESS and PROPERTIES
 
1
 
TXU ELECTRIC DELIVERY COMPANY AND SUBSIDIARY
1
 
DESCRIPTION OF TXU ELECTRIC DELIVERY’S BUSINESS
2
 
REGULATION AND RATES
3
 
ENVIRONMENTAL MATTERS
4
 
Item 3. LEGAL PROCEEDINGS
 
4
 
Item 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
 
4
 
PART II
 
 
Item 5. MARKET FOR REGISTRANT’S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS 
 
5
 
Item 6. SELECTED FINANCIAL DATA
 
5
 
Item 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 
 
5
 
Item 7A QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
 
5
 
Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
 
5
 
Item 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE 
 
5
 
Item 9A. CONTROLS AND PROCEDURES
 
5
 
Item 9B. OTHER INFORMATION
 
5
 
PART III
 
 
Item 10. DIRECTORS AND EXECUTIVE OFFICERS OF REGISTRANT
 
6
 
Item 11. EXECUTIVE COMPENSATION
 
6
 
Item 12 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
 
6
 
Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
 
6
 
Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
 
7
 
PART IV
 
 
Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 
 
8
 
APPENDIX A - Financial Information of TXU Electric Delivery Company
 
 
APPENDIX B -Exhibits to 2004 Form 10-K
 
 

Periodic reports on Form 10-K and Form 10-Q and current reports on Form 8-K that contain financial information of TXU Electric Delivery Company are made available to the public, free of charge, on the TXU Corp. website at http://www.txucorp.com, shortly after they have been filed with the Securities and Exchange Commission. TXU Electric Delivery Company will provide copies of current reports not posted on the website upon request. The information on TXU Corp.’s website shall not be deemed a part of, or incorporated by reference into, this report of Form 10-K.

i



GLOSSARY

When the following terms and abbreviations appear in the text of this report, they have the meanings indicated below.

1999 Restructuring Legislation
 
legislation that restructured the electric utility industry in Texas to provide for retail competition
 
2002 Form 10-K
 
TXU Electric Delivery Company’s Annual Report on Form 10-K for the year ended December 31, 2002
 
2003 Form 10-K
 
TXU Electric Delivery Company’s Annual Report on Form 10-K for the year ended December 31, 2003
 
APB 25
 
Accounting Principles Board Opinion No. 25, “Accounting for Stock Issued to Employees”
 
Capgemini
 
Capgemini Energy LP, a new company providing business process support services to TXU Corp. and a subsidiary of Cap Gemini North America Inc.
 
Commission
 
Public Utility Commission of Texas
 
EPA
 
Environmental Protection Agency
 
ERCOT
 
Electric Reliability Council of Texas, the Independent System Operator and the regional reliability coordinator of the various electricity systems within Texas
 
ERISA
 
Employee Retirement Income Security Act
 
FASB
 
Financial Accounting Standards Board, the designated organization in the private sector for establishing standards for financial accounting and reporting
 
FERC
 
Federal Energy Regulatory Commission
 
FIN
 
Financial Accounting Standards Board Interpretation
 
FIN 46
 
FIN No. 46, “Consolidation of Variable Interest Entities”
 
FIN 46R
 
FIN No. 46 (Revised 2003), “Consolidation of Variable Interest Entities”
 
Fitch
 
Fitch Ratings, Ltd.
 
GWh
 
gigawatt-hours
 
historical service territory
 
the territory, largely in north Texas, being served by US Holdings as a regulated utility at the time of entering retail competition on January 1, 2002.
 
IRS
 
Internal Revenue Service
 
kV
 
kilovolts
 
Moody’s
 
Moody’s Investors Services, Inc.
 
REP
 
retail electric provider
 
S&P
 
Standard & Poor’s, a division of the McGraw Hill Companies
 
Sarbanes-Oxley
 
Sarbanes-Oxley Act of 2002
 
SEC
 
United States Securities and Exchange Commission
 
Settlement Plan
 
regulatory settlement plan that received final approval by the Commission in January 2003
 
SFAS
 
Statement of Financial Accounting Standards issued by the FASB
 
SFAS 71
 
SFAS No. 71, “Accounting for the Effects of Certain Types of Regulation
 
SFAS 87
 
SFAS No. 87, “Employers' Accounting for Pensions
 
 
 
ii

 
SFAS 106
 
SFAS No. 106, “Employers' Accounting for Postretirement Benefits Other Than Pensions
 
SFAS 109
 
SFAS No. 109, “Accounting for Income Taxes
 
SFAS 123
 
SFAS No. 123, “Accounting for Stock-Based Compensation”
 
SFAS 123R
 
SFAS No. 123 (revised 2004), “Share-Based Payment”
 
SFAS 133
 
SFAS No. 133, “Accounting for Derivative Instruments and Hedging Activities
 
SFAS 140
 
SFAS No. 140, “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities — a Replacement of FASB Statement No. 125”
 
SFAS 142
 
SFAS No. 142, “Goodwill and Other Intangible Assets”
 
SFAS 143
 
SFAS No. 143, “Accounting for Asset Retirement Obligations”
 
SFAS 145
 
SFAS No. 145, “Rescission of FASB Statements No. 4, 44 and 64, Amendment of FASB Statement 13, and Technical Corrections”
 
SG&A
 
selling, general, and administrative
 
TCEQ
 
Texas Commission on Environmental Quality
 
TXU Corp.
 
refers to TXU Corp., a holding company, and/or its consolidated subsidiaries, depending on context
 
TXU Electric Delivery
 
refers to TXU Electric Delivery Company (formerly Oncor Electric Delivery Company) a subsidiary of US Holdings or TXU Electric Delivery and its consolidated bankruptcy remote financing subsidiary, TXU Electric Delivery Transition Bond Company LLC (formerly Oncor Electric Delivery Transition Bond Company LLC) depending on context
 
TXU Energy Holdings
 
refers to TXU Energy Company LLC, a subsidiary of US Holdings, and/or its consolidated subsidiaries, depending on context
 
TXU Gas
 
TXU Gas Company, a former subsidiary of TXU Corp.
 
US
 
United States of America
 
US GAAP
 
accounting principles generally accepted in the US
 
US Holdings
 
TXU US Holdings Company, a subsidiary of TXU Corp. and parent of the TXU Energy Holdings and TXU Electric Delivery businesses
 

 


iii



PART I

Items 1. and 2. BUSINESS and PROPERTIES

TXU ELECTRIC DELIVERY COMPANY AND SUBSIDIARY

TXU Electric Delivery Company (TXU Electric Delivery) is a regulated electricity transmission and distribution company principally engaged in providing delivery services to retail electric providers (REPs) that sell power in the north-central, eastern and western parts of Texas.

As a result of the 1999 Restructuring Legislation, which set into motion the deregulation of the electric industry in Texas, effective January 1, 2002, TXU Corp.’s integrated electric utility business was disaggregated (unbundled) and its operations were transferred to the newly established TXU Electric Delivery and TXU Energy Holdings subsidiaries. TXU US Holdings Company (US Holdings) is the parent of TXU Energy Holdings and TXU Electric Delivery and is a subsidiary of TXU Corp. Unbundled electricity delivery utilities within ERCOT, such as TXU Electric Delivery, remain regulated by the Public Utility Commission of Texas (Commission).

    TXU Electric Delivery complements the competitive operations of TXU Energy Holdings, using asset management skills developed over more than one hundred years, to provide reliable electricity delivery to consumers. TXU Electric Delivery operates the largest distribution and transmission system in Texas, providing power to approximately 3 million electric delivery points over 99,638 miles of electric distribution lines and 14,191 miles of electric transmission lines. At December 31, 2004, TXU Electric Delivery had 3,743 full-time employees, including 175 in a collective bargaining unit.

TXU Electric Delivery operates within the ERCOT system. ERCOT is an intrastate network of investor-owned entities, cooperatives, public entities, nonutility generators and power marketers. ERCOT is the regional reliability coordinating organization for member electricity systems in Texas, the Independent System Operator of the interconnected transmission system of those systems, and is responsible for ensuring equal access to transmission service by all wholesale market participants in the ERCOT region.

TXU Electric Delivery’s financial statements include its wholly-owned, bankruptcy remote subsidiary TXU Electric Delivery Transition Bond Company LLC. TXU Electric Delivery Transition Bond Company LLC was organized for the limited purpose of issuing securitization bonds to recover regulatory asset stranded costs and other qualified costs.

TXU Electric Delivery is managed as a single, integrated electricity delivery business; consequently, there are no separate reportable business segments.

TEXAS ELECTRIC INDUSTRY RESTRUCTURING

REGULATORY SETTLEMENT PLAN
 
On December 31, 2001, US Holdings filed a Settlement Plan with the Commission. It resolved all major pending issues related to US Holdings’ transition to competition pursuant to the 1999 Restructuring Legislation. The Settlement Plan, which became final and nonappealable in January 2003, does not remove regulatory oversight of TXU Electric Delivery’s business.

As part of the Settlement Plan, US Holdings received a financing order authorizing the issuance of securitization (transition) bonds in the aggregate principal amount of up to $1.3 billion to recover regulatory asset stranded costs and other qualified costs. Accordingly, TXU Electric Delivery issued an initial $500 million of securitization bonds in 2003 and the remaining $790 million in June 2004. The principal and interest on the bonds are recoverable through revenues as a transition charge billed to all REPs, including TXU Energy Holdings. There is no remaining issuance authorization under the financing order.


1



DESCRIPTION OF TXU ELECTRIC DELIVERY’S BUSINESS

ELECTRICITY TRANSMISSION

TXU Electric Delivery’s electricity transmission business is responsible for the safe and reliable operations of its transmission network and substations. These responsibilities consist of the construction and maintenance of transmission facilities and substations and the monitoring, controlling and dispatching of high-voltage electricity over TXU Electric Delivery’s transmission facilities in coordination with ERCOT.

TXU Electric Delivery is a member of ERCOT, and the transmission business actively supports the operations of ERCOT and market participants. The transmission business participates with ERCOT and other member utilities to plan, design, construct and operate new transmission lines, with regulatory approval, necessary to maintain reliability, increase bulk power transfer capability and to minimize limitations and constraints on the ERCOT transmission grid.

Transmission revenues are provided under tariffs approved by either the Commission and, to a small degree, the FERC. Network transmission revenues compensate TXU Electric Delivery for delivery of power over transmission facilities operating at 60 kV and above. Transformation service revenues compensate TXU Electric Delivery for substation facilities that transform power from high-voltage transmission to distribution voltages below 60 kV. Other services offered by the transmission business include, but are not limited to: system impact studies, facilities studies and maintenance of transformer equipment, substations and transmission lines owned by other non-retail parties.

TXU Electric Delivery’s transmission facilities include 4,511 circuit miles of 345-kV transmission lines and 9,680 circuit miles of 138- and 69-kV transmission lines. Forty generating plants totaling 32,699 megawatts are directly connected to TXU Electric Delivery’s transmission system, and 697 distribution substations are served from TXU Electric Delivery’s transmission system.

TXU Electric Delivery is connected by eight 345-kV lines to CenterPoint Energy Inc.; by four 345-kV lines (one of which is an asynchronous high voltage direct current interconnection) with the Southwest Power Pool; by eight 138-kV and twelve 69-kV lines to American Electric Power Company Inc.; by six 345-kV, eighteen 138-kV and three 69-kV lines to the Lower Colorado River Authority; by seven 345-kV and nine 138-kV lines to the Texas Municipal Power Agency; by nine 138 kV and eleven 69 kV lines with Texas New Mexico Power; by four 345-kV, eighty-five 138-kV and twenty 69 kV lines with Brazos Electric Power Cooperative; by twenty-five 138 kV and six 69 kV lines with Rayburn Country Electric Cooperative; and at thirteen points with smaller systems operating wholly within Texas.

ELECTRICITY DISTRIBUTION 

TXU Electric Delivery’s electricity distribution business is responsible for the overall safe and efficient operation of distribution facilities, including power delivery, power quality and system reliability. The TXU Electric Delivery distribution system supplies electricity to approximately 3 million points of delivery. The electricity distribution business consists of the ownership, management, construction, maintenance and operation of the distribution system within TXU Electric Delivery’s certificated service area. Over the past five years, the number of TXU Electric Delivery’s distribution system points of delivery served has been growing an average of 2% per year.

TXU Electric Delivery’s distribution system receives electricity from the transmission system through substations and distributes electricity to end-users and wholesale customers through 2,943 distribution feeders.

The TXU Electric Delivery distribution system consists of 55,718 miles of overhead primary conductors, 22,114 miles of overhead secondary and street light conductors, 13,527 miles of underground primary conductors and 8,279 miles of underground secondary and street light conductors. The majority of the distribution system operates at 25-kV and 12.5-kV.

Most of TXU Electric Delivery’s power lines have been constructed over lands of others pursuant to easements or along public highways, streets and rights-of-way as permitted by law.

2



CUSTOMERS 

TXU Electric Delivery’s transmission customers consist of municipalities, electric cooperatives and other distribution companies. TXU Electric Delivery’s distribution customers consist of 47 REPs in TXU Electric Delivery’s certified service area, including affiliated REPs. For the year ended December 31, 2004, distribution revenues from TXU Energy Holdings represented approximately 71% of TXU Electric Delivery’s total distribution revenues and 64% of TXU Electric Delivery’s total revenues. There are no individually significant unaffiliated consumers upon which TXU Electric Delivery’s business or results are highly dependent.

Since January 1, 2002, the retail customers who purchase and consume electricity and are connected to TXU Electric Delivery’s system have been free to choose their electricity supplier from REPs who compete for their business. The changed character of electric service, however, does not mean that the safe and reliable delivery of dependable power is any less critical to TXU Electric Delivery’s success. Service quality, safety and reliability are of paramount importance to REPs, electricity consumers and TXU Electric Delivery. TXU Electric Delivery intends to continue to build on its inherited tradition of low cost and high performance.

STRATEGY

TXU Electric Delivery’s primary mission is to deliver electricity safely, reliably and economically to end-use consumers with a focus on operational excellence and performance management that is critical for success.

TXU Electric Delivery will continue to focus on providing top decile reliability, world-class strategic sourcing and a lean administrative cost structure to achieve operational excellence. TXU Electric Delivery has developed and implemented a multiyear Comprehensive Maintenance Program in order to improve reliability of its poorer performing facilities. This program is a proactive strategy that includes both heavy maintenance activities and selective replacement of aging infrastructure to avoid or minimize outages. This program is expected to continue through 2006. TXU Electric Delivery has also implemented a Transmission Grid Enhancement Program to invest in major electricity transmission projects to further improve reliability and reduce congestion.

In 2004, TXU Electric Delivery achieved top quartile performance levels of SAIDI and CAIDI, two of the three key reliability indicators. This top quartile measure is based on performance averages of a broad group of electric transmission and distribution companies in North America. SAIDI performance, the average number of total electric service outage minutes per customer in the past year, was 75.54 minutes and CAIDI performance, the average number of electric service outage minutes per interruption in the past year, was 68.67 minutes. In addition, the year-end 2004 SAIFI performance level, the average number of electric service interruptions per customer per year, improved to 1.10 interruptions and is moving towards first-quartile levels.

TXU Electric Delivery intends to focus on performance management in the future by creating a high performance culture that aligns individual performance with business objectives.

REGULATION AND RATES
 
As its operations are wholly within Texas, TXU Electric Delivery believes that it is not a public utility as defined in the Federal Power Act and has been advised by its counsel that it is not subject to general regulation under such act.

The Commission has original jurisdiction over transmission rates and services and over distribution rates and services in unincorporated areas and in those municipalities that have ceded original jurisdiction to the Commission and has exclusive appellate jurisdiction to review the rate and service orders and ordinances of municipalities. Generally, the Texas Public Utility Regulatory Act (PURA) prohibits the collection of any rates or charges by a public utility (as defined by PURA) that does not have the prior approval of the Commission.

At the state level, PURA, as amended, requires owners or operators of transmission facilities to provide open access wholesale transmission services to third parties at rates and terms that are nondiscriminatory and comparable to the rates and terms of the utility's own use of its system. The Commission has adopted rules implementing the state open access requirements for utilities that are subject to the Commission's jurisdiction over transmission services, such as TXU Electric Delivery.

3

Provisions of the 1999 Restructuring Legislation allow TXU Electric Delivery to annually update its transmission rates to reflect changes in invested capital. These provisions encourage investment in the transmission system to help ensure reliability and efficiency by allowing for timely recovery of and return on new transmission investments.

ENVIRONMENTAL MATTERS

Water

The TCEQ has jurisdiction over water discharges (including storm water) from all domestic facilities. TXU Electric Delivery’s facilities are presently in compliance with applicable state and federal requirements relating to discharge of pollutants into the water. TXU Electric Delivery holds all required waste water discharge permits from the TCEQ for facilities in operation and has applied for or obtained necessary permits for facilities under construction. TXU Electric Delivery believes it can satisfy the requirements necessary to obtain any required permits or renewals. Recent changes to federal rules pertaining to Spill Prevention, Control and Countermeasure Plans for oil-filled electrical equipment and bulk storage facilities for oil will require updating of certain plans and facilities. TXU Electric Delivery is unable to predict at this time the impact of these changes.

Other

Treatment, storage and disposal of solid and hazardous waste are regulated at the state level under the Texas Solid Waste Disposal Act and at the federal level under the Resource Conservation and Recovery Act of 1976, as amended, and the Toxic Substances Control Act. The EPA has issued regulations under the R