Section 712.2341  Account 2341 Large Private Branch Exchange

a)         Nonregulated cost pool

b)         Cost Pool Apportionment Basis:  Direct reporting

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

d)         Cost Definition:  Directly assignable

e)         Comments:  For companies having significant investment in nonregulated customer premises facilities, the Class A accounts below are recommended.