Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart E - COST APPORTIONMENT - ACCOUNTS
Section 712.2680 - Account 2680 Amortizable Tangible Assets
Universal Citation: 83 IL Admin Code ยง 712.2680
Current through Register Vol. 48, No. 12, March 22, 2024
a) Regulated cost pool
1) Cost Pool Apportionment
Basis: Lease analysis
2)
Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3) Cost Definition: Directly assignable
b) Nonregulated cost pool
1) Cost Pool Apportionment Basis: Lease
analysis
2) Regulated/Nonregulated
Apportionment Basis: Directly assigned to Nonregulated
3) Cost Definition: Directly assignable
c) Other cost pool
1) Cost Pool Apportionment Basis: Lease
analysis
2) Regulated/Nonregulated
Apportionment Basis: Methodology by major asset class
3) Cost Definition: Indirectly
attributable
4) Comments: Analysis will
be performed to determine major asset classification of property. Apportionment will
be based on methodology for the asset classification.
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