Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 415 - UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
Subpart B - ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS
Section 415.210 - General Instruction 1
Universal Citation: 83 IL Admin Code ยง 415.210
Current through Register Vol. 48, No. 38, September 20, 2024
General Instruction 1, "Classification of Utilities," is deleted and replaced by the following:
"A. This
system of accounts applies to all utilities; provided, however, if in the opinion of
any utility having annual operating revenues of less than $10,000,000, this system
of accounts should prove to be unduly burdensome, such utility may, with the
approval of the Director of Accounting of the Commission, group or combine certain
accounts herein in order that the accounting requirements for small utilities may
conform more nearly to the nature and volume of business transacted. Requests to
group or combine accounts shall be made in writing, including a statement of the
proposed modifications. In determining whether this system of accounts is unduly
burdensome with respect to a utility, the Director of Accounting shall consider,
among other things, whether compliance will require additional resources. The
Director of Accounting shall make this determination within six months of receiving
the written request. Having obtained such approval, the utility shall continue to
use the system as modified on a consistent basis.
B. For purposes of implementation, all electric utilities subject to Illinois Commerce Commission jurisdiction shall be regarded as "major" utilities. Account designations, instructions, interpretations, and references to "nonmajor" utilities will not apply.
C. The Commission does not commit itself to the approval or acceptance of any item set out in any account, for the purpose of fixing rates or in determining other matters before the Commission."
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