Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES
Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS
Section 650.210 - Variances
Current through Register Vol. 48, No. 12, March 22, 2024
a) The retirement units listed in this Part are prescribed and are to be accounted for in accordance with Accounting Instruction 27.
b) The list of units may be expanded by any sewer utility without authorization from the Commission.
c) If adherence to the list of retirement units contained in this Part would cause a utility undue harddhip, such as the loss of revenue, the utility should file a petition for relief in accordance with the Commission's Rules of Practice, 83 Ill. Adm. Code 200, giving a full disclosure of facts and a suggested modification of the list necessary to avoid the hardship. The Commission will approve a suggested modification if the economic benefits of the modification outweigh the economic cost and the modification does not preclude required reporting.
