Section 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