Account 7600 Extraordinary Items

Section 712 Section 712.7600  Account 7600 Extraordinary Items a)         Cost Pool:  Same as Account b)         Cost Pool Apportionment Basis:  Account transaction analysis c)         Regulated/Nonregulated Apportionment Basis:  Account transaction analysis d)         Cost Definition:  See subsection (e) e)         Comments:  An analysis of this Account is performed to determine the origin of the item.  Each transaction is then apportioned using the appropriate methodology.