Account 1438 Deferred Maintenance and Retirements

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