Section 712.1438  Account 1438 Deferred Maintenance and Retirements

a)         Contemplated construction and projects cost pool

1)         Cost Pool Apportionment Basis: Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis: Directly assignable based on transaction analysis

3)         Cost Definition: Directly assignable

b)         Compensated absences cost pool

1)         Cost Pool Apportionment Basis: Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis: Total company wages and salaries

3)         Cost Definition: Indirectly attributable

c)         Equal access cost pool

1)         Cost Pool Apportionment Basis: Account transaction analysis

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

3)         Cost Definition: Directly assignable

d)         Other cost pool

1)         Cost Pool Apportionment Basis: Account transaction analysis

2)         Regulated/Nonregulated Apportionment Basis: General Allocator

3)         Cost Definition: Unattributable

(Source:  Added at 27 Ill. Reg. 12489, effective August 1, 2003)