Account 3410 Accumulated Amortization – Capitalized Leases

Section 712.3410  Account 3410 Accumulated Amortization – Capitalized Leases a)         Regulated cost pool 1)         Cost Pool Apportionment Basis: Lease analysis 2)         Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated 3)         Cost Definition: Directly assignable b)         Nonregulated cost pool 1)         Cost Pool Apportionment Basis: Lease analysis 2)         Regulated/Nonregulated Apportionment Basis: Directly assigned to Nonregulated 3)         Cost Definition: Directly assignable c)         Other cost pool 1)         Cost Pool Apportionment Basis: Lease analysis 2)         Regulated/Nonregulated Apportionment Basis: Methodology by major asset class 3)         Cost Definition: Indirectly attributable 4)         Comments: Analysis will be performed to determine major asset classification of property. Apportionment will be based on method­ology for the asset classification.