<ARTICLE> UT <LEGEND> This schedule contains summary financial information extracted from the balance sheet, statement of income and statement of cash flows contained in Form 10-Q of Commonwealth Electric Company for the nine months ended September 30, 1994 and is qualified in its entirety by reference to such financial statements. </LEGEND> <CIK> 0000071222 <NAME> COMMONWEALTH ELECTRIC COMPANY <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> SEP-30-1994 <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 352,219 <OTHER-PROPERTY-AND-INVEST> 652 <TOTAL-CURRENT-ASSETS> 61,327 <TOTAL-DEFERRED-CHARGES> 49,178 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 463,376 <COMMON> 51,099 <CAPITAL-SURPLUS-PAID-IN> 97,112 <RETAINED-EARNINGS> 19,705 <TOTAL-COMMON-STOCKHOLDERS-EQ> 167,916 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 157,814 <SHORT-TERM-NOTES> 0 <LONG-TERM-NOTES-PAYABLE> 0 <COMMERCIAL-PAPER-OBLIGATIONS> 0 <LONG-TERM-DEBT-CURRENT-PORT> 1,053 <PREFERRED-STOCK-CURRENT> 0 <CAPITAL-LEASE-OBLIGATIONS> 0 <LEASES-CURRENT> 0 <OTHER-ITEMS-CAPITAL-AND-LIAB> 136,593 <TOT-CAPITALIZATION-AND-LIAB> 463,376 <GROSS-OPERATING-REVENUE> 336,293 <INCOME-TAX-EXPENSE> 8,285 <OTHER-OPERATING-EXPENSES> 302,500 <TOTAL-OPERATING-EXPENSES> 310,785 <OPERATING-INCOME-LOSS> 25,508 <OTHER-INCOME-NET> (891) <INCOME-BEFORE-INTEREST-EXPEN> 24,617 <TOTAL-INTEREST-EXPENSE> 10,832 <NET-INCOME> 13,785 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 13,785 <COMMON-STOCK-DIVIDENDS> 9,198 <TOTAL-INTEREST-ON-BONDS> 10,710 <CASH-FLOW-OPERATIONS> 23,439 <EPS-PRIMARY> 0.00 <EPS-DILUTED> 0.00