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 F - OPERATING INCOME SCHEDULES
Section 285.3145 - Schedule C-12: Depreciation Expense
Universal Citation: 83 IL Admin Code ยง 285.3145
Current through Register Vol. 48, No. 12, March 22, 2024
a) Provide the calculation of depreciation expense by functional account grouping of plant in service for the test year and each of the three consecutive years immediately preceding the test year.
b) Information provided shall include:
1) Functional account
grouping;
2) Account
description;
3) Amount of plant
investment to which depreciation rate is applied;
4) Composite depreciation rate; and
5) Depreciation expense.
c) Supporting work papers shall provide the assumptions used to derive the composite depreciation rate for the test year.
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