Account 4100 Net Current Deferred Operating Income Tax

Section 712 Section 712.4100  Account 4100 Net Current Deferred Operating Income Tax a)         Cost Pool:  Same as Account b)         Cost Pool Apportionment Basis:  Cost pool equals Account c)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis d)         Cost Definition:  Directly attributable e)         Comments:  Costs are apportioned to regulated and nonregulated cost objectives on the basis of the timing differences which gave rise to the deferral.