Section 712.4100  Account 4100 Net Current Deferred Operating Income Tax

a)         Cost Pool:  Same as Account

b)         Cost Pool Apportionment Basis:  Cost pool equals Account

c)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis

d)         Cost Definition:  Directly attributable

e)         Comments:  Costs are apportioned to regulated and nonregulated cost objectives on the basis of the timing differences which gave rise to the deferral.