26Types of cost associated with integrated operation

## 26 Types of cost associated with integrated operation (1) For Step 1 of the residual pricing method, costs associated with an integrated operation include all costs incurred by or on behalf of the participants that are attributable, or indirectly attributable, or partly attributable, to the operation, whether incurred during the operating life of the operation or before the production year. (2) For Step 1 of the residual pricing method, a payment or allowance between participants is not a cost associated with the integrated operation. (4) If a cost is only partly attributable to the integrated operation, the amount of the cost is taken to be the amount that can reasonably be apportioned to the operation.