The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
The division of plant, revenues, expenses, taxes and reserves between cities or between cities and unincorporated areas, where such items are used for providing utility service for more than one (1) city or for a city and unincorporated areas. Examples of items subject to allocation include general office buildings, general administrative expenses and income taxes.
The division of plant, revenues, expenses, taxes and reserves, and the amounts thereof, applicable to exchange or local service where such items are used in common for providing utility service to both local exchange service and other service, such as interstate or intrastate service.
(1991 Code, sec. 28-86)