To calculate the S&P-adjusted FFO-to-debt ratio for Enel S.p.A. for 2022, we follow the prescribed workflow:

### 1. Industry Identification
Enel S.p.A. is a vertically integrated utility company. It operates in electricity generation, distribution, and retail, which aligns with the **Regulated Utilities** and **Unregulated Power and Gas** sectors. We will use the standard baseline adjustments.

### 2. Adjusted_EBITDA
*   **Operating Revenue:** 140,517,000,000 EUR
*   **Operating Expense:** 131,689,000,000 EUR
*   **Depreciation/Amortization:** 7,447,000,000 EUR (Impairment reversals included in expenses, per line item).
*   **Reconstructed EBITDA:** 140,517,000,000 - (131,689,000,000 - 7,447,000,000) = 16,275,000,000 EUR
*   **Adjustments:** We add back the "Other Expense By Nature" of 4,685,000,000 EUR (if not already in OpEx) but OpEx usually contains all items. Based on provided figures: Operating Income = 11,193,000,000 EUR. 
*   EBITDA = EBIT (11,193,000,000) + D&A (7,447,000,000) = 18,640,000,000 EUR.

### 3. FFO (Funds From Operations)
*   **Adjusted_EBITDA:** 18,640,000,000 EUR
*   **Cash Interest:** "Finance Costs Paid Classified As Operating Activities" = 5,016,000,000 EUR.
*   **Cash Taxes:** "Income Taxes Paid Refund Classified As Operating Activities" = 1,934,000,000 EUR.
*   **FFO:** 18,640,000,000 - 5,016,000,000 - 1,934,000,000 = 11,690,000,000 EUR.

### 4. Adjusted_Debt
*   **Reported Debt:** Long-term Borrowings (54,500,000,000) + Short-term Borrowings (13,306,000,000) + Current Portion of LT Borrowings (4,031,000,000) = 71,837,000,000 EUR.
*   **Adjustments:**
    *   Pension Deficit: "Noncurrent Provisions For Employee Benefits" = 2,724,000,000 EUR.
    *   Eligible Cash: "Cash And Cash Equivalents" = 8,858,000,000 EUR.
*   **Adjusted_Debt:** 71,837,000,000 + 2,724,000,000 - 8,858,000,000 = 65,703,000,000 EUR.

### 5. Ratio Calculation
*   **FFO / Adjusted_Debt:** 11,690,000,000 / 65,703,000,000 = 0.1779218...

Rounding to four decimal places, we get 0.1779.

<answer>0.1779</answer>