Section 712.6790  Account 6790 Provision for Uncollectible Notes Receivable

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 assignable

e)         Comments:  Analysis of Account is needed to determine the uncollectible and the purpose to which each amount relates.