Section 712.7500  Account 7500 Interest and Related Items

a)         Interest on funded debt cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Telecommunications plant investment

3)         Cost Definition:  Indirectly attributable

b)         Capital leases cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Capital lease

3)         Cost Definition:  Indirectly attributable

c)         Debt issuance cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Telecommunications plant investment

3)         Cost Definition:  Indirectly attributable

d)         Other cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Telecommunications plant investment

3)         Cost Definition:  Indirectly attributable