a) Regulated cost pool

1. 1) Cost Pool Apportionment Basis: Direct reporting
2. 2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3. 3) Cost Definition: Directly attributable

b) Nonregulated cost pool

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

c) Shared cost pool

1. 1) Cost Pool Apportionment Basis: Directly reporting
2. 2) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
3. 3) Cost Definition: Directly attributable