Section 712.2210  Account 2210 Central Office – Switching

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Direct reporting/property record analysis

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/property record analysis

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

3)         Cost Definition:  Directly assignable

c)         Shared cost pool

1)         Cost Pool Apportionment Basis:  Residual of Account

2)         Regulated/Nonregulated Apportion Basis:  Projected Regulated/Nonregulated shared usage

3)         Cost Definition:  Directly attributable