Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.235 - Analysis of Tax Records
Universal Citation: 83 IL Admin Code ยง 712.235
Current through Register Vol. 48, No. 12, March 22, 2024
The tax records of the local exchange carrier are analyzed to apportion Account 7200 Operating Taxes into the defined cost pools. The cost pools are defined by major asset category in a manner that reflects how investment credits are generated.
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