| (a) Book depreciation and amortization for ratemaking purposes
shall be computed on a straight-line basis over the useful life expectancy
of the item of property or facility in question.
(b) In any rate proceeding where items of plant, revenues,
expenses, taxes, or reserves are shared by or are common to the service area
in question and any other service area, these items shall be allocated to
fairly and justly apportion them between the area in question and any other
service area of the utility.
(c) In any rate proceeding involving a gas utility that engages
in both utility and nonutility activities, all items of plant, revenues, expenses,
taxes, and reserves shall be allocated to fairly and justly apportion them
between the utility operations and the nonutility operations. No items of
plant, revenues, expenses, taxes, or reserves allocable to nonutility operations
shall be included in any figures used to arrive at any rate to be charged
by a gas utility for utility service, unless clearly shown to be integral
to utility operations.
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