a) Call completion services cost pool

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

b) Number service cost pool

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

c) Customer services cost pool

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