Section 407-820-6 - RATEMAKING TREATMENTA. Below the Line Treatment. All non-core and de minimis utility activities will be treated as below the line for ratemaking purposes.B. Value of Intangibles; Presumption in Favor of Allocation to Ratepayers. A rebuttable presumption exists that the positive value of utility intangibles transferred to or used by an affiliate will be allocated entirely to ratepayers. A utility may rebut this presumption by providing evidence that the intangible is wholly unrelated to the utility's provision of service to ratepayers.C. Ratemaking Methodology for Intangibles Other Than Good Will. Subject to the allocation requirements set forth in subsection B of this section, the specific ratemaking methodology used to reflect the value of an intangible other than good will will be determined in the proceeding for approval of the affiliated transaction pursuant to 35-A M.R.S.A. §707.65- 407 C.M.R. ch. 820, § 6