a) Central Office cost pool

1. 1) Cost Pool Apportionment Basis: Relative value: Buildings to total buildings investment.
2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Central office investment
3. 3) Cost Definition: Indirectly attributable

b) Plant Support cost pool

1. 1) Cost Pool Apportionment Basis: Relative value: Support Investment
2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Plant Support Investment
3. 3) Cost Definition: Indirectly attributable
4. 4) Comments: Plant Support Investment consists of Account 2310 Information Origination/Termination and Account 2410 Cable and Wire Facilities

c) Customer and Corporate Operations cost pool

1. 1) Cost Pool Apportionment Basis: Customer and Corporate Operations Buildings to total building investment
2. 2) Regulated/Nonregulated Apportionment Basis: Customer and Corporate Operations wages and salaries
3. 3) Cost Definition: Indirectly assignable