1. a) Regulated cost pool

   1. 1) Cost Pool Apportionment Basis: Direct reporting
   2. 2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
   3. 3) Cost Definition: Directly assignable

2. b) Nonregulated cost pool

   1. 1) Cost Pool Apportionment Basis: Direct reporting
   2. 2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Nonregulated
   3. 3) Cost Definition: Directly assignable

3. c) Other cost pool

   1. 1) Cost Pool Apportionment Basis: Residual of account
   2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Telecommunications plant investment
   3. 3) Cost Definition: Indirectly attributable

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