Account 3100 Accumulated Depreciation

Section 712 Section 712.3100  Account 3100 Accumulated Depreciation a)         Cost Pool:  Cost pool equals Subaccount by major asset category b)         Cost Pool Apportionment Basis:  Same as Subaccount c)         Regulated/Nonregulated Apportionment Basis:  Relative investment value of major asset category d)         Cost Definition:  Indirectly attributable