1. (a) If a utility combines an expense prohibited from recovery with an expense eligible for recovery, and ancillary costs are associated with the combined expense, the utility shall allocate a portion of the ancillary cost to the expense prohibited from recovery and shall be prohibited from recovering costs ancillary to the prohibited expense.

2. (b) Each utility shall keep a record with respect to any advertising or activity, incurred directly or indirectly, prohibited from recovery pursuant to Puc306.02, of:

   1. (1) Any expenditure incurred; and
   2. (2) Any allocation methodology.

Source. #6605, eff 10-21-97 (formerly Puc 311); ss by #8448, eff 10-18-05; ss by #10603, eff 5-21-14; ss by #14106, eff 10-25-24, EXPIRES: 10-25-34 (formerly Puc 310.06) (see Revision Note at chapter heading for Puc 300)