Section 712.2110  Account 2110 Land and Support Assets

a)         Central Office cost pool

1)         Cost Pool Apportionment Basis:  Relative value:  Buildings to total buildings investment.

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Central office investment

3)         Cost Definition:  Indirectly attributable

b)         Plant Support cost pool

1)         Cost Pool Apportionment Basis:  Relative value:  Support Investment

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Plant Support Investment

3)         Cost Definition:  Indirectly attributable

4)         Comments:  Plant Support Investment consists of Account 2310 Information Origination/Termination and Account 2410 Cable and Wire Facilities

c)         Customer and Corporate Operations cost pool

1)         Cost Pool Apportionment Basis:  Customer and Corporate Operations Buildings to total building investment

2)         Regulated/Nonregulated Apportionment Basis:  Customer and Corporate Operations wages and salaries

3)         Cost Definition:  Indirectly assignable