Account 2110 Land and Support Assets

Section 712 Section 712.2110  Account 2110 Land and Support Assets a)         Central Office cost pool 1)         Cost Pool Apportionment Basis:  Relative value:  Buildings to total buildings investment. 2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Central office investment 3)         Cost Definition:  Indirectly attributable b)         Plant Support cost pool 1)         Cost Pool Apportionment Basis:  Relative value:  Support Investment 2)         Regulated/Nonregulated Apportionment Basis:  Relative value:  Plant Support Investment 3)         Cost Definition:  Indirectly attributable 4)         Comments:  Plant Support Investment consists of Account 2310 Information Origination/Termination and Account 2410 Cable and Wire Facilities c)         Customer and Corporate Operations cost pool 1)         Cost Pool Apportionment Basis:  Customer and Corporate Operations Buildings to total building investment 2)         Regulated/Nonregulated Apportionment Basis:  Customer and Corporate Operations wages and salaries 3)         Cost Definition:  Indirectly assignable