Section 712.6530  Account 6530 Network Operations Expenses

a)         Power expense cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Central office investment

3)         Cost Definition:  Indirectly attributable

b)         Testing cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Central office investment

3)         Cost Definition:  Directly attributable

c)         General cost pool

1)         Cost Pool Apportionment Basis:  Residual of Account

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Central office and outside plant investment

3)         Cost Definition:  Indirectly attributable