Term used to designate a test of the reasonableness of an allocation of costs. In this test the rates designed to recoup the costs allocated to jurisdictional business are applied to the billing units of non-jurisdictional business to determine whether such rates will produce more or less revenues than the costs which have been assigned to the non-jurisdictional business. The "equal rate treatment" is also used as an allocation methodology. In this instance rates are designed which will recoup the total cost of service and are applied equally to jurisdictional and non-jurisdictional business.