Section 712.3100  Account 3100 Accumulated Depreciation

a)         Cost Pool:  Cost pool equals Subaccount by major asset category

b)         Cost Pool Apportionment Basis:  Same as Subaccount

c)         Regulated/Nonregulated Apportionment Basis:  Relative investment value of major asset category

d)         Cost Definition:  Indirectly attributable

(Source:  Amended at 27 Ill. Reg. 12489, effective August 1, 2003)