from Brown Corpus
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As already noted in an earlier paragraph, the more familiar cost analyses of utility enterprises or utility systems divide the total costs among a number of major classes of service, such as residential, commercial, industrial power, street lighting, etc..
This `` grand division '' permits many costs to be assigned in their entirety to some one class, such as street lighting, or at least to be excluded completely from some important class or classes.
High-tension industrial power service, for example, would not be charged with any share of the maintenance costs or capital costs of the low-tension distribution lines.
But the major portions of the total costs of a utility business are common or joint to all, or nearly all, classes of customers ; ;
and these costs must somehow be apportioned among the various classes and then must somehow be reapportioned among the units of service in order to report unit costs that can serve as tentative measures of reasonable rates.

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