a) Power expense cost pool

1. 1) Cost Pool Apportionment Basis: Account transaction analysis
2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Central office investment
3. 3) Cost Definition: Indirectly attributable

b) Testing cost pool

1. 1) Cost Pool Apportionment Basis: Account transaction analysis
2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Central office investment
3. 3) Cost Definition: Directly attributable

c) General cost pool

1. 1) Cost Pool Apportionment Basis: Residual of Account
2. 2) Regulated/Nonregulated Apportionment Basis: Relative value: Central office and outside plant investment
3. 3) Cost Definition: Indirectly attributable