1. a) Regulated cost pool

   1. 1) Cost Pool Apportionment Basis: Lease analysis

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

2. b) Nonregulated cost pool

   1. 1) Cost Pool Apportionment Basis: Lease analysis

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

3. c) Other cost pool

   1. 1) Cost Pool Apportionment Basis: Lease analysis

      1. 2) Regulated/Nonregulated Apportionment Basis: Methodology by major asset class

   2. 3) Cost Definition: Indirectly attributable

      1. 4) Comments: Analysis will be performed to determine major asset classification of property. Apportionment will be based on method­ology for the asset classification.

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