- a) Cost Pool: Same as Account
- b) Cost Pool Apportionment Basis: Account transaction analysis
- c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
d) Cost Definition: Indirectly attributable
- e) Comments: An analysis of tax records is performed to determine which apportionment methodology is appropriate.
(Source: Added at 27 Ill. Reg. 12489, effective August 1, 2003)