a) Regulated cost pool

1. 1) Cost Pool Apportionment Basis: Direct reporting/property record analysis
2. 2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3. 3) Cost Definition: Directly assignable
4. 4) Comments: For companies having significant investment in nonregulated customer premises facilities, the Class A accounts below are recommended.

b) Nonregulated cost pool

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

c) Shared cost pool

1. 1) Cost Pool Apportionment Basis: Residual of Account
2. 2) Regulated/Nonregulated Apportionment Basis: Projected Regulated/Nonregulated shared usage
3. 3) Cost Definition: Directly attributable