Account 1220 Inventories

Section 712 Section 712.1220  Account 1220 Inventories a)         Regulated cost pool 1)         Cost Pool Apportionment Basis:  Direct reporting 2)         Regulated/Nonregulated Apportionment Basis:  Directly assigned to Regulated 3)         Cost Definition:  Directly assignable 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)         Other cost pool 1)         Cost Pool Apportionment Basis:  Residual of account 2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Telecommunications plant investment 3)         Cost Definition:  Indirectly attributable