Section 712.2690  Account 2690 Intangibles

a)         Regulated cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

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

3)         Cost Definition:  Directly assignable

b)         Nonregulated cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

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

3)         Cost Definition:  Directly assignable

c)         General cost pool

1)         Cost Pool Apportionment Basis:  Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis:  General Allocator

3)         Cost Definition:  Unattributable