Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.245 - Computer Application Activity Analysis
Universal Citation: 83 IL Admin Code ยง 712.245
Current through Register Vol. 48, No. 12, March 22, 2024
a) An analysis of the company's computer application records is to be completed, not less frequently than annually, in order to apportion Account 2110 Land and Support Assets into three cost pools:
1)
Regulated;
2) Nonregulated;
and
3) Shared Functional
Operations.
b) In this analysis the costs of applications undertaken exclusively for either regulated or nonregulated services are assigned directly to the appropriate cost pool. Costs of applications that are functional in nature and are shared by regulated and nonregulated services are assigned to the Shared cost pool.
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