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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE83. PUBLIC UTILITIES |
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PART650. UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES |
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SUBPARTB. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
§650.125. Accounting Instruction 21
Latest version.
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a) In Paragraph B(5) of Accounting Instruction 21, "Utility Plant - Purchased or Sold," delete "according to the regulatory treatment of the Commission." (See also Accounting Instruction 39(B)(1), paragraph 4, for adjustment to Account 108, "Accumulated Depreciation," if Accounting Instruction 39(B)(2) is applicable.)
b) In Paragraph D of Accounting Instruction 21, add "for approval based on compliance with this Part" to the end of the paragraph.