bell canada- canadian radio-televisionand（贝尔加拿大加拿大radio-televisionand）.docVIP

Bell Canada Section 3.1 Split Rate Base Manual Land and Buildings Draft - 1999 Results Page 1 of 1 Assign the investment recorded in the following accounts to the SRB segments using the methodology described below: 20C Land This investment is assigned to the SRB segments using a composite ratio of total 10C Building investment by segment. 10C Buildings Investment in each location is allocated to the following space categories on the basis of the proportional square meters associated with each category: Cat 1. COE Space Cat 2. Operator restrooms and lunch rooms Cat 3. Plant warehousing, training etc. Cat 4. Vacant space Cat 5 Space rented to others Cat 6. General office space Investment for each space category is summarized for all locations Investment for each space category is assigned to the SRB segments using the following composite ratios: Cat 1. COE investment Cat 2. Operator services Cat 3. Materials and Supplies Cat 4. Direct to Common Cat 5. Direct to the Other segment Cat 6. Salary and wage ratio Sum investment assigned as above by SRB segment and calculate a composite ratio for all 10C Building investment. 30C Towers This investment is assigned to the SRB segments using a composite ratio of total investment in 467C Toll Radio and 567C Exchange Radio Bell Canada Section 3.2 Split Rate Base Manual Transmission Draft - 1999 Results Page 1 of 1 Assign the investment recorded in the following accounts to the SRB segments using the methodology described below: 827C Digital Deferrable Plug-in S/DMS Access Node 857C Hardwired – S/DMS Access Node 927C Digital deferrable Plug-in Digital Remote Concentrators 957C Hardwired – Digital Remote Concentrators Assign this investment directly to the Utility segment 357C Hardwired – Analogue Video 427C Dataroute 457C Hardwired – Data 587C Hardwired – Digital – Video Assign this investment directly to the Other segment 157C Hardwired – Analogue Multiplex 227C Def