Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.110 - Cost and Allocation Definitions
Universal Citation: 83 IL Admin Code ยง 712.110
Current through Register Vol. 48, No. 12, March 22, 2024
a) The costs which are apportioned to regulated and nonregulated activities through this Part are defined in four categories:
1)
Directly Assignable: Expenses or investments which are incurred for the exclusive
use of either regulated or nonregulated activities.
2) Directly Attributable: Expenses or investments
which are incurred for both regulated and nonregulated activities but which can be
distributed to each using direct measures of cost causation or usage.
3) Indirectly Attributable: Expenses or
investments which are incurred for both regulated and nonregulated activities and
which must be apportioned on the basis of indirect measures of cost
causation.
4) Unattributable: Expenses
or investments which are shared by both regulated and nonregulated activities and
for which no direct or indirect measures of cost causation can be used to apportion
costs.
b) The following definitions are used in the description of cost allocation methodologies:
1) Cost Pool: A homogenous group of costs which
have a unique cost determinant.
2) Cost
Pool Equals Account: The entire account balance forms a single cost pool.
3) General Allocator: The ratio of all expenses
directly assigned or attributed to regulated and nonregulated activities.
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