Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart E - COST APPORTIONMENT - ACCOUNTS
Section 712.1438 - Account 1438 Deferred Maintenance and Retirements
Universal Citation: 83 IL Admin Code ยง 712.1438
Current through Register Vol. 48, No. 12, March 22, 2024
a) Contemplated construction and projects cost pool
1) Cost Pool Apportionment Basis: Account
transaction analysis
2)
Regulated/Nonregulated Apportionment Basis: Directly assignable based on transaction
analysis
3) Cost Definition: Directly
assignable
b) Compensated absences cost pool
1) Cost Pool Apportionment
Basis: Account transaction analysis
2)
Regulated/Nonregulated Apportionment Basis: Total company wages and
salaries
3) Cost Definition: Indirectly
attributable
c) Equal access cost pool
1) Cost Pool Apportionment Basis:
Account transaction analysis
2)
Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3) Cost Definition: Directly assignable
d) Other cost pool
1) Cost Pool Apportionment Basis: Account
transaction analysis
2)
Regulated/Nonregulated Apportionment Basis: General Allocator
3) Cost Definition: Unattributable
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