Cost Pool Account Transaction Analysis

Section 712 Section 712.205  Cost Pool Account Transaction Analysis a)         Several of the Part 710 Accounts include costs whose characteristics can only be defined through the direct analysis of the transactions and are classified into either a regulated, nonregulated, or shared cost pool. b)         Account transaction analysis is used to apportion the following accounts into cost pools: Account 1438 Deferred Maintenance and Retirements Account 2690 Intangibles Account 6510 Other Property, Plant and Equipment Expenses Account 6530 Network Operations Expense Account 6610 Marketing Account 6620 Services Account 6720 General and Administrative Account 7100 Other Operating Income and Expenses Account 7200 Operating Taxes Account 7500 Interest and Related Items Account 7600 Extraordinary Items