Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.205 - Cost Pool Account Transaction Analysis
Current through Register Vol. 48, No. 12, March 22, 2024
a) Several of the Part 710 Accounts include costs whose characteristics can only be defined through the direct analysis of the transactions and are classified into either a regulated, nonregulated, or shared cost pool.
b) Account transaction analysis is used to apportion the following accounts into cost pools:
Account 1438 Deferred Maintenance and Retirements
Account 2690 Intangibles
Account 6510 Other Property, Plant and Equipment Expenses
Account 6530 Network Operations Expense
Account 6610 Marketing
Account 6620 Services
Account 6720 General and Administrative
Account 7100 Other Operating Income and Expenses
Account 7200 Operating Taxes
Account 7500 Interest and Related Items
Account 7600 Extraordinary Items
