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 J - FUTURE TEST YEAR REQUIREMENTS
Section 285.7035 - Schedule G-7: Proration of Accumulated Deferred Income Taxes

Provide the calculation for the proration of accumulated deferred income taxes attributable to the accelerated depreciation of public utility property pursuant to section 168(i)(9)(B) of the Internal Revenue Code ( 26 USC 168(i)(9)(B)) for the exclusion of the normalization reserve from rate base. The calculated average balance of accumulated deferred income taxes attributable to the accelerated depreciation of public utility property shall be presented on Schedule B-9.