Section 712.3410  Account 3410 Accumulated Amortization – Capitalized Leases

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.

(Source:  Added at 27 Ill. Reg. 12489, effective August 1, 2003)