Section 712.1220  Account 1220 Inventories

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting

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

3)         Cost Definition:  Directly assignable

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)         Other cost pool

1)         Cost Pool Apportionment Basis:  Residual of account

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

3)         Cost Definition:  Indirectly attributable

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