Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
Subpart E - RATE BASE SCHEDULES
Section 285.2050 - Schedule B-6: Depreciation Reserve
Universal Citation: 83 IL Admin Code ยง 285.2050
Current through Register Vol. 48, No. 38, September 20, 2024
a) For the test year and each of the three consecutive years immediately preceding the test year, provide detail of the depreciation reserve by major account number. If detail is not available by major account number, provide the required detail by plant function. In the case of electric utilities, this reserve shall be adjusted as required to account for depreciation expense computed in accordance with 83 Ill. Adm. Code 287.130.
b) Information provided shall include:
1) Major account
number;
2) Beginning balance;
3) Depreciation expense;
4) Retirements;
5) Other, such as transfers or sale of
asset;
6) Ending balance; and
7) General description of other (subsection
(b)(5)).
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