In making assessments under Iowa Code section 476.95B, the commission will allocate costs and expenses to all parties and participants, but such allocation will not necessarily be an equal allocation. The allocation will be made on a case-by-case basis and may be based on Iowa revenues, grouping of parties and participants on the basis of similarity of positions, and other factors deemed appropriate by the commission in that particular case. The allocation will be included in the commission's final order in the docket, unless otherwise ordered by the commission.
Iowa Admin. Code r. 199-17.7