Section 712.2680  Account 2680 Amortizable Tangible Assets

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Lease analysis

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

3)         Cost Definition:  Directly assignable

b)         Nonregulated cost pool

1)         Cost Pool Apportionment Basis:  Lease analysis

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

3)         Cost Definition:  Directly assignable

c)         Other cost pool

1)         Cost Pool Apportionment Basis:  Lease analysis

2)         Regulated/Nonregulated Apportionment Basis:  Methodology by major asset class

3)         Cost Definition:  Indirectly attributable

4)         Comments:  Analysis will be performed to determine major asset classification of property.  Apportionment will be based on methodology for the asset classification.