Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS
- Section 710.1 - Adoption of 47 CFR 32 by Reference
- Section 710.3 - Authority
- Section 710.4 - Communications Act
- Section 710.11 - Classification of companies
- Section 710.13 - Accounts - General
- Section 710.14 - Regulated accounts
- Section 710.16 - Changes in accounting standards
- Section 710.17 - Interpretation of accounts
- Section 710.18 - Waivers
- Section 710.19 - Address for reports and correspondence
- Section 710.22 - Comprehensive interperiod tax allocation
- Section 710.23 - Nonregulated activities
- Section 710.25 - Unusual items and contingent liabilities (Repealed)
- Section 710.27 - Transactions with affiliates
- Section 710.100 - List of retirement units (Repealed)
- Section 710.105 - Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed)
- Section 710.110 - Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed)
- Section 710.115 - Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed)
- Section 710.120 - Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed)
- Section 710.125 - Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed)
- Section 710.130 - Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed)
- Section 710.135 - Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed)
- Section 710.140 - Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed)
- Section 710.145 - Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed)
- Section 710.150 - Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed)
- Section 710.155 - Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed)
- Section 710.160 - Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed)
- Section 710.165 - Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed)
- Section 710.170 - Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed)
- Section 710.175 - Retirement units for use in conjunction Account 2231 "Radio system" (Repealed)
- Section 710.180 - Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed)
- Section 710.185 - Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed)
- Section 710.190 - Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed)
- Section 710.200 - Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed)
- Section 710.205 - Retirement units for use in conjunction with Account 2411 "Poles" (Repealed)
- Section 710.210 - Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed)
- Section 710.215 - Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed)
- Section 710.220 - Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed)
- Section 710.225 - Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed)
- Section 710.230 - Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed)
- Section 710.235 - Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed)
- Section 710.240 - Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed)
- Section 710.1120 - Cash and equivalents
- Section 710.1160 - Account 1160 Temporary investments (Repealed)
- Section 710.1170 - Account 1170 Receivables
- Section 710.1171 - Account 1171 Allowance for doubtful accounts
- Section 710.1180 - Account 1180 Telecommunications accounts receivable (Repealed)
- Section 710.1181 - Account 1181 Accounts receivable allowance - Telecommunications (Repealed)
- Section 710.1190 - Account 1190 Other accounts receivable (Repealed)
- Section 710.1191 - Account 1191 Accounts receivable allowance - Other (Repealed)
- Section 710.1200 - Account 1200 Notes receivable (Repealed)
- Section 710.1201 - Account 1201 Notes receivable allowance (Repealed)
- Section 710.1401 - Account 1401 Investments in affiliated companies (Repealed)
- Section 710.1410 - Account 1410 Other noncurrent assets
- Section 710.1438 - Account 1438 Deferred maintenance and retirements (Repealed)
- Section 710.2000 - Instructions for telecommunications plant accounts
- Section 710.2002 - Account 2002 Property held for future telecommunications use
- Section 710.2003 - Account 2003 Telecommunications plant under construction
- Section 710.2231 - Account 2231 Radio system (Repealed)
- Section 710.2232 - Account 2232 Circuit equipment
- Section 710.2690 - Account 2690 Intangibles
- Section 710.4000 - Account 4000 Current accounts and notes payable
- Section 710.4010 - Account 4010 Accounts payable (Repealed)
- Section 710.4020 - Account 4020 Notes payable (Repealed)
- Section 710.4100 - Account 4100 Net current deferred operating income taxes
- Section 710.4110 - Account 4110 Net current deferred nonoperating income taxes
- Section 710.4340 - Account 4340 Net noncurrent deferred operating income taxes
- Section 710.4350 - Account 4350 Net noncurrent deferred nonoperating income taxes
- Section 710.4999 - General Revenue Accounts
- Section 710.5003 - Account 5003 Cellular mobile revenue
- Section 710.5082 - Account 5082 Switched access revenue
- Section 710.5083 - Account 5083 Special access revenue
- Section 710.5200 - Account 5200 Miscellaneous revenue (Repealed)
- Section 710.5999 - General - Expense Accounts (Repealed)
- Section 710.6540 - Account 6540 Access expense
- Section 710.6620 - Account 6620 Services (Repealed)
- Section 710.6720 - Account 6720 General and administrative
- Section 710.7250 - Account 7250 Provision for deferred operating income taxes - net
- Section 710.7400 - Account 7400 Nonoperating taxes
- Section 710.7450 - Account 7450 Provision for deferred nonoperating income taxes - net
- Section 710.9000 - Glossary of Terms
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing Sections 5-102 and 5-103 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101].
Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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