1. a) Cost Pool: Same as Account
2. b) Cost Pool Apportionment Basis: Cost pool equals Account
3. c) Regulated/Nonregulated Apportionment Basis: Relative investment value of Nonoperating Plant
4. d) Cost Definition: Indirectly attributable

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