- a) The reference to relative value as the basis for the cost pool apportionment indicates that a proportional relationship of an investment category to a larger pool of investment is used to determine the cost pool balance.
- b) The relative value of the related buildings investments is used to apportion Account 2110 Land and Support Assets into three cost pools.
(Source: Amended at 27 Ill. Reg. 12489, effective August 1, 2003)