Section 712.280  Regulated/Nonregulated Apportionment Bases

Cost pools are defined to be homogenous groups of costs which share a causal relationship.  Many cost pools can be directly assigned to either regulated or nonregulated activities.  Where a cost pool cannot be directly assigned to either regulated or nonregulated service, a further apportionment is required.  Sections 712.285 through 712.375 outline each of these bases and provide a cross-reference to the specific accounts in Subpart E where the method is employed.