a) Interest on funded debt cost pool

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

b) Capital leases cost pool

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

c) Debt issuance cost pool

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

d) Other cost pool

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