Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART650. UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES |
SUBPARTB. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
§650.140. Accounting Instruction 30
Latest version.
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Paragraph C of Accounting Instruction 30, "Utility Plant – Common Plant shall be restated as follows:
"The utility shall be prepared to show at any time by utility plant accounts (351 to 398) the following:
a) the book cost of common utility plant,
b) the allocation of such cost to the respective departments using the common utility plant, and
c) the basis of the allocation."
(Source: Amended at 22 Ill. Reg. 11722, effective July 1, 1998)