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(2) Where space is allocated to different functions and metering does not allow unambiguous measurement of usage by function, costs must be allocated as follows:
(i) Utilities costs should be apportioned to functions in the same manner as depreciation, based on the calculated difference between the site or building
from the top result below
https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200
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