For FERC accounting purposes, the PATH project is (unevenly) split between two PATH companies. PATH-WV is AEP's portion of the project. PATH-Allegheny is Allegheny/FirstEnergy's portion of the project.
Take a look at the Form 1 numbers. You will notice account numbers on many of the line items. These correspond with FERC's Uniform System of Accounts (USofA). If you want to know what kind of expenses a certain account contains, you can look it up.
As an example, let's take a look at the numbers for some of the accounts that were part of the Formal Challenge on PATH's 2009 expenses. This certainly isn't an exhaustive list of potential trouble spots, but are some of the places where PATH likes to "hide" the expenses of their External Affairs (PR spin) war on the citizens.
Account 426.1 - Donations
PATH combined expenses for 2010 - $65,090
Compare to combined 2009 expenses - $53,054
Account 426.4 - Certain Civic and Political Activities (lobbying)
PATH combined expenses for 2010 - $378,396
Compare to combined 2009 expenses - $314,793
Account 923 - Outside Services
PATH combined expenses for 2010 - $2,376,559
Compare to combined 2009 expenses - $2,025,624
Account 930.1 - General Advertising
PATH combined expenses for 2010 - $613,815
Compare to combined 2009 expenses - $2,104,925
Account 930.2 - Misc. General Expenses - This is where PATH stuffs their "industry association dues for company memberships."
PATH combined expenses for 2010 - $97,137
Compare to combined 2009 expenses - $77,037
The numbers tell a story. PATH spent even more of your money on these activities in 2010, with the exception of advertising, which fell. Why do you think that happened? Interested in asking PATH some questions? Hold on to that thought... you'll get your chance this summer when PATH holds their Annual Update meeting in July. Meanwhile, take a look around...