 |
Illinois Administrative Code (Last Updated: March 27, 2024) |
 |
TITLE83. PUBLIC UTILITIES |
|
|
PART710. UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS |
| § 710.1. Adoption of 47 CFR 32 by Reference |
| § 710.3. Authority |
| § 710.4. Communications Act |
| § 710.11. Classification of companies |
| § 710.13. Accounts – General |
| § 710.14. Regulated accounts |
| § 710.16. Changes in accounting standards |
| § 710.17. Interpretation of accounts |
| § 710.18. Waivers |
| § 710.19. Address for reports and correspondence |
| § 710.22. Comprehensive interperiod tax allocation |
| § 710.23. Nonregulated activities |
| § 710.25. Unusual items and contingent liabilities [Repealed] |
| § 710.27. Transactions with affiliates |
| § 710.100. List of retirement units [Repealed] |
| § 710.105. Retirement units for use in conjunction with Account 2112 "Motor vehicles" [Repealed] |
| § 710.110. Retirement units for use in conjunction with Account 2113 "Aircraft" [Repealed] |
| § 710.115. Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" [Repealed] |
| § 710.120. Retirement units for use in conjunction with Account 2115 "Garage work equipment" [Repealed] |
| § 710.125. Retirement units for use in conjunction with Account 2116 "Other work equipment" [Repealed] |
| § 710.130. Retirement units for use in conjunction with Account 2121 "Buildings" [Repealed] |
| § 710.135. Retirement units for use in conjunction with Account 2122 "Furniture" [Repealed] |
| § 710.140. Retirement units for use in conjunction with Account 2123.1 "Office support equipment" [Repealed] |
| § 710.145. Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" [Repealed] |
| § 710.150. Retirement units for use in conjunction with Account 2124 "General purpose computers" [Repealed] |
| § 710.155. Retirement units for use in conjunction with Account 2211 "Analog electronic switching" [Repealed] |
| § 710.160. Retirement units for use in conjunction with Account 2212 "Digital electronic switching" [Repealed] |
| § 710.165. Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" [Repealed] |
| § 710.170. Retirement units for use in conjunction with Account 2220 "Operator system" [Repealed] |
| § 710.175. Retirement units for use in conjunction Account 2231 "Radio system" [Repealed] |
| § 710.180. Retirement units for use in conjunction with Account 2232 "Circuit equipment" [Repealed] |
| § 710.185. Retirement units for use in conjunction with Account 2321 "Customer premises wiring" [Repealed] |
| § 710.190. Retirement units for use in conjunction with Account 2351 "Public telephone equipment" [Repealed] |
| § 710.200. Retirement units for use in conjunction with Account 2362 "Other terminal equipment" [Repealed] |
| § 710.205. Retirement units for use in conjunction with Account 2411 "Poles" [Repealed] |
| § 710.210. Retirement units for use in conjunction with Account 2421 "Aerial cable" [Repealed] |
| § 710.215. Retirement units for use in conjunction with Account 2422 "Underground cable" [Repealed] |
| § 710.220. Retirement units for use in conjunction with Account 2423 "Buried cable" [Repealed] |
| § 710.225. Retirement units for use in conjunction with Account 2424 "Submarine cable" [Repealed] |
| § 710.230. Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" [Repealed] |
| § 710.235. Retirement units for use in conjunction with Account 2431 "Aerial wire" [Repealed] |
| § 710.240. Retirement units for use in conjunction with Account 2441 "Underground conduit" [Repealed] |
| § 710.1120. Cash and equivalents |
| § 710.1160. Account 1160 Temporary investments [Repealed] |
| § 710.1170. Account 1170 Receivables |
| § 710.1171. Account 1171 Allowance for doubtful accounts |
| § 710.1180. Account 1180 Telecommunications accounts receivable [Repealed] |
| § 710.1181. Account 1181 Accounts receivable allowance – Telecommunications [Repealed] |
| § 710.1190. Account 1190 Other accounts receivable [Repealed] |
| § 710.1191. Account 1191 Accounts receivable allowance – Other [Repealed] |
| § 710.1200. Account 1200 Notes receivable [Repealed] |
| § 710.1201. Account 1201 Notes receivable allowance [Repealed] |
| § 710.1401. Account 1401 Investments in affiliated companies [Repealed] |
| § 710.1410. Account 1410 Other noncurrent assets |
| § 710.1438. Account 1438 Deferred maintenance and retirements [Repealed] |
| § 710.2000. Instructions for telecommunications plant accounts |
| § 710.2002. Account 2002 Property held for future telecommunications use |
| § 710.2003. Account 2003 Telecommunications plant under construction |
| § 710.2231. Account 2231 Radio system [Repealed] |
| § 710.2232. Account 2232 Circuit equipment |
| § 710.2690. Account 2690 Intangibles |
| § 710.4000. Account 4000 Current accounts and notes payable |
| § 710.4010. Account 4010 Accounts payable [Repealed] |
| § 710.4020. Account 4020 Notes payable [Repealed] |
| § 710.4100. Account 4100 Net current deferred operating income taxes |
| § 710.4110. Account 4110 Net current deferred nonoperating income taxes |
| § 710.4340. Account 4340 Net noncurrent deferred operating income taxes |
| § 710.4350. Account 4350 Net noncurrent deferred nonoperating income taxes |
| § 710.4999. General Revenue Accounts |
| § 710.5003. Account 5003 Cellular mobile revenue |
| § 710.5082. Account 5082 Switched access revenue |
| § 710.5083. Account 5083 Special access revenue |
| § 710.5200. Account 5200 Miscellaneous revenue [Repealed] |
| § 710.5999. General – Expense Accounts [Repealed] |
| § 710.6540. Account 6540 Access expense |
| § 710.6620. Account 6620 Services [Repealed] |
| § 710.6720. Account 6720 General and administrative |
| § 710.7250. Account 7250 Provision for deferred operating income taxes – net |
| § 710.7400. Account 7400 Nonoperating taxes |
| § 710.7450. Account 7450 Provision for deferred nonoperating income taxes – net |
| § 710.9000. Glossary of Terms |
|
SOURCE: Adopted April 15, 1974; amended at 2 Ill. Reg. 52, p. 473, effective January 1, 1979; codified at 7 Ill. Reg. 15949; amended at 7 Ill. Reg. 15972, effective November 18, 1983; emergency amendment at 8 Ill. Reg. 7636, effective May 17, 1984, for a maximum of 150 days; amended at 8 Ill. Reg. 21231, effective October 15, 1984; amended at 9 Ill. Reg. 4029, effective April 1, 1985; amended at 9 Ill. Reg. 9453, effective June 10, 1985; amended at 9 Ill. Reg. 18912, effective November 20, 1985; amended at 10 Ill. Reg. 161, effective December 23, 1985; emergency amendment at 10 Ill. Reg. 775, effective January 1, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 10526, effective May 30, 1986; amended at 11 Ill. Reg. 9035, effective May 1, 1987; emergency repealer and emergency rules adopted at 12 Ill. Reg. 1295, effective January 1, 1988, for a maximum of 150 days; Part repealed, new Part adopted at 12 Ill. Reg. 9645, effective May 25, 1988; amended at 13 Ill. Reg. 7570, effective May 15, 1989; amended at 13 Ill. Reg. 16971, effective November 1, 1989; amended at 14 Ill. Reg. 10021, effective June 15, 1990; amended at 15 Ill. Reg. 8205, effective June 1, 1991; amended at 27 Ill. Reg. 13360, effective August 1, 2003; amended at 29 Ill. Reg. 14540, effective October 1, 2005; amended at 38 Ill. Reg. 13859, effective June 20, 2014; amended at 46 Ill. Reg. 20777, effective December 15, 2022.
|
Notation
AUTHORITY: Implementing Sections 5-102 and 5-103 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101].