Relative Investment Value – Regulated/Nonregulated

Section 712 Section 712.345  Relative Investment Value – Regulated/Nonregulated a)         The reference to relative investment value as the basis for the regulated and nonregulated apportionment indicates that the proportional relationship of the regulated and nonregulated investment in a specific investment category (e.g., Central Office) is used to determine the regulated and nonregulated balances in the cost pool apportioned. b)         Relative investment value is used to apportion selected cost pools to regulated and nonregulated activities.  The specific measures used for each account apportionment are outlined in Subpart E: Account 1220 Inventories Account 2110 Land and Support Assets Account 3100 Accumulated Depreciation Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use Account 3300 Accumulated Depreciation – Nonoperating Account 3410 Accumulated Amortization – Capitalized Leases Account 6110 Network Support Expenses Account 6120 General Support Expenses Account 6210 Central Office Switching Expense Account 6220 Operations System Expense Account 6230 Central Office Transmission Expenses Account 6310 Information Origination/Termination Expenses Account 6410 Cable and Wire Facilities Expenses Account 6510 Other Property, Plant and Equipment Expenses Account 6530 Network Operations Expense Account 6560 Depreciation and Amortization Expenses Account 7200 Operating Taxes Account 7500 Interest and Related Items