Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
Subpart E - COST APPORTIONMENT - ACCOUNTS
Section 712.7100 - Account 7100 Other Operating Income and Expenses
Universal Citation: 83 IL Admin Code § 712.7100
Current through Register Vol. 48, No. 52, December 27, 2024
a) Custom work cost pool
1) Cost Pool Apportionment Basis: Account
transaction analysis
2)
Regulated/Nonregulated Apportionment Basis: Directly assigned to
Regulated
3) Cost Definition:
Directly assignable
b) Other operating gains or losses cost pool
1)
Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment
Basis: Account transaction analysis
3) Cost Definition: See subsection
(b)(4)
4) Comments: An analysis is
performed to determine from which type of asset the gains or losses were
realized. Each transaction will then be apportioned using the same methodology
used for the respective asset.
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