Consolidated Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2017

FIRSTENERGY CORP.

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015



			Additions
Description	Beginning Balance		Charged to Income		Charged to Other Accounts		₍₁₎	Deductions		₍₂₎	Ending Balance
	(In thousands)
Year Ended December 31, 2017:
Accumulated provision for uncollectible accounts — customers	$	53,307	$	75,859	$	49,728		$	127,607		$	51,287
— other	$	884	$	6,495	$	—		$	6,357		$	1,022
Valuation allowance on state and local DTAs	$	437,779	$	142,623	$	—		$	—		$	580,402

Year Ended December 31, 2016:
Accumulated provision for uncollectible accounts — customers	$	68,775	$	81,719	$	15,222		$	112,409		$	53,307
— other	$	5,231	$	13,597	$	11,329		$	29,273		$	884
Valuation allowance on state and local DTAs	$	192,397	$	245,382	$	—		$	—		$	437,779

Year Ended December 31, 2015:
Accumulated provision for uncollectible accounts — customers	$	59,266	$	114,249	$	54,199		$	158,939		$	68,775
— other	$	5,197	$	899	$	4,189		$	5,054		$	5,231
Valuation allowance on state and local DTAs	$	174,004	$	18,393	$	—		$	—		$	192,397


⁽¹⁾	Represents recoveries and reinstatements of accounts previously written off for uncollectible accounts.


⁽²⁾	Represents the write-off of accounts considered to be uncollectible.

FIRSTENERGY SOLUTIONS CORP.

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015



			Additions
Description	Beginning Balance		Charged to Income		Charged to Other Accounts		₍₁₎	Deductions		₍₂₎	Ending Balance
	(In thousands)
Year Ended December 31, 2017:
Accumulated provision for uncollectible accounts — customers	$	4,898	$	2,373	$	—		$	4,921		$	2,350
— other	$	—	$	34	$	—		$	2		$	32
Valuation allowance on state and local DTAs	$	197,490	$	70,777	$	—		$	—		$	268,267

Year Ended December 31, 2016:
Accumulated provision for uncollectible accounts — customers	$	8,466	$	4,766	$	—		$	8,334		$	4,898
— other	$	2,500	$	—	$	—		$	2,500		$	—
Valuation allowance on state and local DTAs	$	45,808	$	151,682	$	—		$	—		$	197,490

Year Ended December 31, 2015:
Accumulated provision for uncollectible accounts — customers	$	17,862	$	7,411	$	—		$	16,807		$	8,466
— other	$	2,500	$	—	$	—		$	—		$	2,500
Valuation allowance on state and local DTAs	$	32,126	$	13,682	$	—		$	—		$	45,808


⁽¹⁾	Represents recoveries and reinstatements of accounts previously written off.


⁽²⁾	Represents the write-off of accounts considered to be uncollectible.