Sec. 32.2007  Goodwill.

    (a) This account shall include any portion of the plant purchase 
price that cannot be assigned to specifically identifiable property 
acquired and such amount should be identified as ``goodwill''. Such 
amounts included in this account shall be amortized to Account 7360, 
Other Nonoperating Income, on a straight line basis over the remaining 
life of the acquired plant, not to exceed 40 years.
    (b) The amounts included in this account shall be maintained to show 
the nature of each amount.