1. a) Contemplated construction and projects cost pool

   1. 1) Cost Pool Apportionment Basis: Account transaction analysis

      1. 2) Regulated/Nonregulated Apportionment Basis: Directly assignable based on transaction analysis
   2. 3) Cost Definition: Directly assignable

2. b) Compensated absences cost pool

   1. 1) Cost Pool Apportionment Basis: Account transaction analysis

      1. 2) Regulated/Nonregulated Apportionment Basis: Total company wages and salaries
   2. 3) Cost Definition: Indirectly attributable

3. c) Equal access cost pool

   1. 1) Cost Pool Apportionment Basis: Account transaction analysis

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

4. d) Other cost pool

   1. 1) Cost Pool Apportionment Basis: Account transaction analysis
   2. 2) Regulated/Nonregulated Apportionment Basis: General Allocator
   3. 3) Cost Definition: Unattributable

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