Section 712.2310  Account 2310 Information Origination/Termination

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting/property record analysis

2)         Regulated/Nonregulated Apportionment Basis:  Directly assigned to Regulated

3)         Cost Definition:  Directly assignable

4)         Comments:  For companies having significant investment in nonregulated customer premises facilities, the Class A accounts below are recommended.

b)         Nonregulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting/property record analysis

2)         Regulated/Nonregulate Apportionment Basis:  Directly assigned to Nonregulated

3)         Cost Definition:  Directly assignable

c)         Shared cost pool

1)         Cost Pool Apportionment Basis:  Residual of Account

2)         Regulated/Nonregulated Apportionment Basis:  Projected Regulated/Nonregulated shared usage

3)         Cost Definition:  Directly attributable