§712.6510. Account 6510 Other Property, Plant and Equipment Expenses

a)         Property held for future telecommunications use expense cost pool

 

1)         Cost Pool Apportionment Basis:  Account transaction analysis

 

2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Property held for future telecommunications use

 

3)         Cost Definition:  Indirectly attributable

 

b)         General cost pool

 

1)         Cost Pool Apportionment Basis:  Residual of Account

 

2)         Regulated/Nonregulated Apportionment Basis:  General Allocator

 

3)         Cost Definition:  Unattributable