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 415.2140 - Account 214

In Account 214, Capital Stock Expense, add the following to NOTE B:

"The utility may elect to delay amortization of common stock expenses until the Commission determines the recoverability of such expenses through rates. In any case, only those common stock expenses which remain unrecovered through rates shall be recorded in this account. Common stock expenses, which have been recovered through rates, shall be amortized to Account 211, Miscellaneous Paid-In-Capital. This procedure may be followed for existing capital stock expenses which have not been recovered through rates as of December 31, 1993."