Related Party Transaction, Amounts of Transaction

[Table of Co](#i2c056a9f8317485ea6601862f5b0559f_7)[ntents](#i2c056a9f8317485ea6601862f5b0559f_7)Electric Transmission Maintenance and Construction AgreementsATXI entered into separate agreements with Ameren Missouri and Ameren Illinois in which Ameren Missouri or Ameren Illinois, as applicable, may perform certain maintenance and construction services related to ATXI’s electric transmission assets.Money PoolSee Note 4 – Short-term Debt and Liquidity for a discussion of affiliate borrowing arrangements.Software Licensing AgreementIn September 2019, Ameren Missouri purchased a license for advanced metering infrastructure software from Ameren Illinois. The amount of the $24 million cost-based transaction price over the $5 million remaining carrying value of the software was recorded as revenue by Ameren Illinois, with $14 million of revenue recorded at Ameren Illinois Electric Distribution and $5 million recorded at Ameren Illinois Natural Gas. The revenue recorded at Ameren Illinois Electric Distribution was reflected in formula ratemaking, which resulted in no impact to net income. Per authoritative accounting guidance for sales to rate-regulated entities, the revenue recognized by Ameren Illinois was not eliminated upon consolidation by Ameren. Ameren Missouri’s cost-based investment of $24 million was included in “Property, Plant, and Equipment, Net.”Tax Allocation AgreementSee Note 1 – Summary of Significant Accounting Policies for a discussion of the tax allocation agreement. The following table presents the affiliate balances related to income taxes for Ameren Missouri and Ameren Illinois as of December 31, 2021 and December 31, 2020:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 2021 |  |  | 2020 |
|  | Ameren Missouri | Ameren Illinois |  |  | Ameren Missouri | Ameren Illinois |
| Income taxes payable to parent(a) | $ | —  |  | $ | 8  |  |  |  | $ | —  |  | $ | 6  |  |
| Income taxes receivable from parent(b) | 27  |  | 18  |  |  |  | 9  |  | 15  |  |

(a)Included in “Accounts payable – affiliates” on the balance sheet.(b)Included in “Accounts receivable – affiliates” on the balance sheet.Capital ContributionsThe following table presents cash capital contributions received from Ameren (parent) by Ameren Missouri and Ameren Illinois for the years ended December 31, 2021, 2020, and 2019:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 2021 |  | 2020 |  | 2019 |  |
| Ameren Missouri(a) | $ | 207  |  |  | $ | 491  |  |  | $ | 124  |  |  |
| Ameren Illinois(a) | 262  |  |  | 464  |  |  | 15  |  |  |

(a)Includes capital contributions made as a result of the tax allocation agreement.146
