Section 712.5300  Account 5300 Uncollectible Revenue

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting

2)         Regulated/Nonregulated Apportionment Basis:  Directly assigned to Regulated

3)         Cost Definition:  Directly attributable

b)         Nonregulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting

2)         Regulated/Nonregulated Apportionment Basis:  Directly assigned to Nonregulated

3)         Cost Definition:  Directly assignable

c)         Shared cost pool

1)         Cost Pool Apportionment Basis:  Directly reporting

2)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis

3)         Cost Definition:  Directly attributable