§712.4100. Account 4100 Net Current Deferred Operating Income Tax

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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.

                    
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