Section 712.2002  Account 2002 Property Held for Future Telecommunications Use

a)         Cost Pool:  Same as Account

b)         Cost Pool Apportionment Basis:  Cost pool equals Account

c)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis

d)         Cost Definition:  Directly assignable

e)         Comments:  Assigned in accordance with planned use of assets.