1. a) Cost Pool: Same as Account
2. b) Cost Pool Apportionment Basis: Cost pool equals Account
3. c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
4. d) Cost Definition: Directly assignable
5. e) Comments: An analysis of construction activity will be performed and apportionment will be in accordance with planned use of assets.

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