Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULE

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Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULE

(a) The following documents are filed as a part of this report on Form 10-K/A:

1. Financial Statements:

Management’s Report on Internal Control Over Financial Reporting for FirstEnergy Corp. is listed under Item 9A, "Controls and Procedures" herein.

Report of Independent Registered Public Accounting Firm for FirstEnergy Corp. is listed under Item 8, "Financial Statements and Supplementary Data," herein.

The financial statements filed as a part of this report for FirstEnergy Corp. are listed under Item 8, "Financial Statements and Supplementary Data," herein.

2. Financial Statement Schedule:

Report of Independent Registered Public Accounting Firm for FirstEnergy Corp. (including the schedule referenced below) is listed under Item 8, "Financial Statements and Supplementary Data," herein on page:


Page
2

Schedule II — Consolidated Valuation and Qualifying Accounts for each of the three years in the period ended December 31, 2019, are listed herein on page:


Page
68

3. Exhibits


The following exhibits are filed as part of this Amendment.
Exhibit Number


(A) 23						Consent of Independent Registered Public Accounting Firm.

(A) 31.1						Certification of acting chief executive officer, pursuant to Rule 13a-14(a)

(A) 31.2						Certification of chief financial officer, pursuant to Rule 13a-14(a).

(A) 32						Certification of acting chief executive officer and chief fin ancial officer, pursuant to 18 U.S.C. §1350.

101						The following materials from the Annual Report on Form 10-K/A for FirstEnergy Corp. for the period ended December 31, 2019, formatted in iXBRL (Inline Extensible Business Reporting Language): (i) Consolidated Statements of Income (Loss) and Consolidated Statements of Comprehensive Income (Loss), (ii) Consolidated Balance Sheets, (iii) Consolidated Statements of Common Stockholders' Equity, (iv) Consolidated Statements of Cash Flows, (v) related notes to these financial statements and (vi) document and entity information.

104						Cover Page Interactive Data File (the cover page XBRL tags are embedded within the Inline XBRL document)

(A)						Provided herein in electronic format as an exhibit.

Pursuant to paragraph (b)(4)(iii)(A) of Item 601 of Regulation S-K, FirstEnergy has not filed as an exhibit to this Form 10-K/A any instrument with respect to long-term debt if the respective total amount of securities authorized thereunder does not exceed 10% of its respective total assets, but hereby agrees to furnish to the SEC on request any such documents.

SCHEDULE II

FIRSTENERGY CORP.

CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2019, 2018 AND 2017


			Additions
Description	Beginning Balance		Charged to Income		Charged to Other Accounts		(1)	Deductions		(2)	Ending Balance
	(In thousands)
Year Ended December 31, 2019:
Accumulated provision for uncollectible accounts — customers	$	49,798	$	81,107	$	47,306		$	132,031		$	46,180
— other	$	1,778	$	26,654	$	1,474		$	8,509		$	21,397
— affiliated companies (4)	$	919,851	$	143,276	$	—		$	—		$	1,063,127
Valuation allowance on various DTAs (3)	$	394,112	$	46,526	$	—		$	—		$	440,638


Year Ended December 31, 2018:
Accumulated provision for uncollectible accounts — customers	$	48,937	$	77,254	$	60,307		$	136,700		$	49,798
— other	$	990	$	12,487	$	—		$	11,699		$	1,778
— affiliated companies (4)	$	—	$	—	$	—		$	919,851		$	919,851
Valuation allowance on state and local DTAs	$	312,135	$	81,977	$	—		$	—		$	394,112

Year Ended December 31, 2017:
Accumulated provision for uncollectible accounts — customers	$	48,409	$	73,486	$	49,728		$	122,686		$	48,937
— other	$	884	$	6,461	$	—		$	6,355		$	990
Valuation allowance on state and local DTAs	$	240,289	$	71,846	$	—		$	—		$	312,135

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

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

(3)Starting in 2018, valuation allowances are now being recorded against federal and state DTA's related to disallowed business interest and certain employee remuneration, in addition to the state and local DTA's in the prior years presented.

(4)Amounts relate to the FES Debtors and are included in discontinued operations. See Note 3, "Discontinued Operations" for additional information.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


			FIRSTENERGY CORP.
			BY:			/s/ Jason J. Lisowski
						Jason J. Lisowski
						Vice President, Controller and Chief Accounting Officer

Date: November 19, 2020

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated:



/s/ Steven E. Strah
Steven E. Strah
President and Acting Chief Executive Officer
(Principal Executive Officer)

/s/ Donald T. Misheff
Donald T. Misheff
Director
(Non-Executive Chairman of Board)

/s/ K. Jon Taylor						/s/ Jason J. Lisowski
K. Jon Taylor						Jason J. Lisowski
Senior Vice President and Chief Financial Officer						Vice President, Controller and Chief Accounting Officer
(Principal Financial Officer)						(Principal Accounting Officer)

/s/ Michael J. Anderson						/s/ Christopher D. Pappas
Michael J. Anderson						Christopher D. Pappas
Director						Director

/s/ Steven J. Demetriou						/s/ Sandra Pianalto
Steven J. Demetriou						Sandra Pianalto
Director						Director

/s/ Julia L. Johnson						/s/ Luis A. Reyes
Julia L. Johnson						Luis A. Reyes
Director						Director

/s/ Thomas N. Mitchell						/s/ Leslie M. Turner
Thomas N. Mitchell						Leslie M. Turner
Director						Director

/s/ James F. O'Neil III
James F. O'Neil III
Director

Date: November 19, 2020

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