Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.265 - Property Record Analysis

Current through Register Vol. 48, No. 12, March 22, 2024

a) The property records of the company facilitate the disaggregation of the account so that direct assignment to regulated and nonregulated services can be maximized. In many cases, investment which is dedicated to the regulated and nonregulated services can be identified through these records or through unique subaccounts.

b) The details in a company's property records or subaccounts are used to apportion the following accounts into cost pools:

Account 2210 Central Office Switching

Account 2220 Operators Systems

Account 2230 Central Office - Transmission

Account 2310 Information Origination/Termination

Account 2410 Cable and Wire Facilities

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