Relative Regulated/Nonregulated Pre-Tax Book Income

Section 712 Section 712.350  Relative Regulated/Nonregulated Pre-Tax Book Income Certain of the tax accounts of each company reflect taxes that are calculated on the basis of pre-tax book income.  This measure, therefore, is used to apportion the cost pools to regulated and nonregulated activities.  The account in which selected costs pools use this basis is: Account 7200 Operating Taxes