§712.5300. Account 5300 Uncollectible Revenue

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a)         Regulated cost pool

1)         Cost Pool Apportionment Basis: Direct reporting

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

3)         Cost Definition: Directly attributable

b)         Nonregulated cost pool

1)         Cost Pool Apportionment Basis: Direct reporting

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

3)         Cost Definition: Directly assignable

c)         Shared cost pool

1)         Cost Pool Apportionment Basis: Directly reporting

2)         Regulated/Nonregulated Apportionment Basis: Account transaction analysis

3)         Cost Definition: Directly attributable

                    
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