<ARTICLE> UT <LEGEND> This schedule contains restated 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, 1995 and is qualified in its entirety by reference to such financial statements. </LEGEND> <RESTATED> <CIK> 0000071222 <NAME> COMMONWEALTH ELECTRIC COMPANY <MULTIPLIER> 1,000 <FISCAL-YEAR-END> DEC-31-1995 <PERIOD-END> SEP-30-1995 <PERIOD-TYPE> 9-MOS <BOOK-VALUE> PER-BOOK <TOTAL-NET-UTILITY-PLANT> 366,098 <OTHER-PROPERTY-AND-INVEST> 639 <TOTAL-CURRENT-ASSETS> 58,146 <TOTAL-DEFERRED-CHARGES> 87,524 <OTHER-ASSETS> 0 <TOTAL-ASSETS> 512,407 <COMMON> 51,099 <CAPITAL-SURPLUS-PAID-IN> 97,112 <RETAINED-EARNINGS> 19,436 <TOTAL-COMMON-STOCKHOLDERS-EQ> 167,647 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <LONG-TERM-DEBT-NET> 156,773 <SHORT-TERM-NOTES> 20,955 <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> 165,979 <TOT-CAPITALIZATION-AND-LIAB> 512,407 <GROSS-OPERATING-REVENUE> 323,953 <INCOME-TAX-EXPENSE> 8,556 <OTHER-OPERATING-EXPENSES> 290,430 <TOTAL-OPERATING-EXPENSES> 298,986 <OPERATING-INCOME-LOSS> 24,967 <OTHER-INCOME-NET> 1,256 <INCOME-BEFORE-INTEREST-EXPEN> 26,223 <TOTAL-INTEREST-EXPENSE> 12,326 <NET-INCOME> 13,897 <PREFERRED-STOCK-DIVIDENDS> 0 <EARNINGS-AVAILABLE-FOR-COMM> 13,897 <COMMON-STOCK-DIVIDENDS> 9,811 <TOTAL-INTEREST-ON-BONDS> 10,562 <CASH-FLOW-OPERATIONS> 15,581 <EPS-PRIMARY> 0 <EPS-DILUTED> 0