Wisconsin Administrative Code
Public Service Commission
Chapter PSC 103 - Allocation of joint expenses among departments of class A and class B utilities
Section PSC 103.05 - Administrative and general expenses

(1) Accounts 925, injuries and damages, and 926, employe pensions and benefits shall be apportioned on the basis of dollars of operating payroll of each utility department.

(2) The remaining joint utility administrative and general expenses shall be apportioned on the basis of the average of the ratios which the amount of the following for each department bears to the total for all departments:

Gross operating revenue; Utility plant in service; Supervised operating expenses.

Supervised operating expenses includes total of accounts 401, operation expense, and 402, maintenance expense, less amount of general and administrative expenses to be allocated.