a) Regulated cost pool

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

b) Nonregulated cost pool

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

c) Other cost pool

1. 1) Cost Pool Apportionment Basis: Lease analysis
2. 2) Regulated/Nonregulated Apportionment Basis: Methodology by major asset class
3. 3) Cost Definition: Indirectly attributable
4. 4) Comments: Analysis will be performed to determine major asset classification of property. Apportionment will be based on methodology for the asset classification.