Section 712.6610  Account 6610 Marketing

a)         Regulated Product Management cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Time reporting/survey

3)         Cost Definition:  Directly assignable

b)         Regulated sales cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Time reporting/survey

3)         Cost Definition:  Directly assignable

c)         Regulated product advertising cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Analysis of advertising expense

3)         Cost Definition:  Directly assignable

d)         Nonregulated product management cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Time reporting/survey

3)         Cost Definition:  Directly assignable

e)         Nonregulated sales cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Time reporting/survey

3)         Cost Definition:  Directly assignable

f)         Nonregulated product advertising cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Analysis of advertising expense

3)         Cost Definition:  Directly assignable

g)         Shared cost pool

1)         Cost Pool Apportionment Basis:  Residual expenses

2)         Regulated/Nonregulated Apportionment Basis:  Marketing allocator

3)         Cost Definition:  Indirectly attributable