Section 712.7200  Account 7200 Operating Taxes

a)         Cost Pool: Same as Account

b)         Cost Pool Apportionment Basis: Account transaction analysis

c)         Regulated/Nonregulated Apportionment Basis: Account transaction analysis

d)         Cost Definition: Indirectly attributable

e)         Comments: An analysis of tax records is performed to determine which apportionment methodology is appropriate.

(Source:  Added at 27 Ill. Reg. 12489, effective August 1, 2003)