Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart D - COST APPORTIONMENT METHODOLOGY
Section 712.350 - Relative Regulated/Nonregulated Pre-Tax Book Income
Universal Citation: 83 IL Admin Code ยง 712.350
Current through Register Vol. 48, No. 12, March 22, 2024
Certain of the tax accounts of each company reflect taxes that are calculated on the basis of pre-tax book income. This measure, therefore, is used to apportion the cost pools to regulated and nonregulated activities. The account in which selected costs pools use this basis is:
Account 7200 Operating Taxes
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