§712.200. Cost Pool Apportionment Bases

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Where a specific Part 710 Account must be subdivided to permit a causally-based apportionment, Subpart E specifies the basis by which the account is apportioned into multiple cost pools. Sections 712.205 through 712.275 outline each of these bases and provide a cross-reference to the specific accounts in Subpart E where the method is employed.

                    
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