Section 712.7600  Account 7600 Extraordinary Items

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:  See subsection (e)

e)         Comments:  An analysis of this Account is performed to determine the origin of the item.  Each transaction is then apportioned using the appropriate methodology.