 |
Illinois Administrative Code (Last Updated: March 27, 2024) |
 |
TITLE83. PUBLIC UTILITIES |
|
|
PART711. COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS |
| SUBPART A. APPLICATION |
| § 711.5. Application |
| SUBPART B. PRELIMINARY MATERIALS |
| § 711.10. Description of Nonregulated Activities |
| § 711.15. Incidental Activities |
| SUBPART C. CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS |
| § 711.20. Corporate Organization |
| § 711.25. Affiliate Transactions |
| SUBPART D. COST APPORTIONMENT METHODOLOGY |
| § 711.100. Overview |
| § 711.105. Cost Apportionment |
| § 711.107. Time Reporting Procedures |
| § 711.110. Cost and Allocation Definitions [Repealed] |
| § 711.115. Cost Pools [Repealed] |
| § 711.200. Cost Pool Apportionment Bases [Repealed] |
| § 711.205. Cost Pool Account Transaction Analysis [Repealed] |
| § 711.210. Analysis of Leased Assets [Repealed] |
| § 711.215. Analysis of Motor Vehicle Records [Repealed] |
| § 711.220. Analysis of Information Management Projects [Repealed] |
| § 711.225. Analysis of Research and Development Projects [Repealed] |
| § 711.230. Analysis of Purchase Records [Repealed] |
| § 711.235. Analysis of Tax Records [Repealed] |
| § 711.245. Computer Application Activity Analysis [Repealed] |
| § 711.250. Building/Floor Space Use Study [Repealed] |
| § 711.255. Direct Reporting [Repealed] |
| § 711.260. Flight Logs [Repealed] |
| § 711.265. Property Record Analysis [Repealed] |
| § 711.270. Relative Investment Value – Cost Pool Apportionment [Repealed] |
| § 711.275. Testing Activity Study [Repealed] |
| § 711.280. Regulated/Nonregulated Apportionment Bases [Repealed] |
| § 711.285. Account Transaction Analysis – Regulated/Nonregulated [Repealed] |
| § 711.290. Billing and Collection Study [Repealed] |
| § 711.305. Customer and Corporate Operations Wages and Salaries [Repealed] |
| § 711.309. Engineering Time Reporting [Repealed] |
| § 711.310. Engineering Wages and Salaries [Repealed] |
| § 711.315. General Allocator [Repealed] |
| § 711.320. Marketing Allocator [Repealed] |
| § 711.325. Network Plant Wages and Salaries [Repealed] |
| § 711.330. Plant Support Wages and Salaries [Repealed] |
| § 711.335. Projected Regulated/Nonregulated Shared Usage [Repealed] |
| § 711.340. Regulated/Nonregulated Actual Usage [Repealed] |
| § 711.345. Relative Investment Value – Regulated/Nonregulated [Repealed] |
| § 711.350. Relative Regulated/Nonregulated Pre-Tax Book Income [Repealed] |
| § 711.355. Relative Regulated/Nonregulated Revenues [Repealed] |
| § 711.360. Service Center Activity Study [Repealed] |
| § 711.365. Service Order Activity Analysis [Repealed] |
| § 711.370. Trouble Report Analysis [Repealed] |
| § 711.375. Total Company Wages and Salaries [Repealed] |
| SUBPART E. COST APPORTIONMENT – ACCOUNTS |
| § 711.1220. Account 1220 Materials and Supplies [Repealed] |
| § 711.1439. Account 1439 Deferred Charges [Repealed] |
| § 711.2002. Account 2002 Property Held for Future Telecommunications Use [Repealed] |
| § 711.2003. Account 2003 Telecommunications Plant Under Construction – Short Term [Repealed] |
| § 711.2004. Account 2004 Telecommunications Plant Under Construction – Long Term [Repealed] |
| § 711.2005. Account 2005 Telecommunications Plant Adjustment [Repealed] |
| § 711.2111. Account 2111 Land [Repealed] |
| § 711.2112. Account 2112 Motor Vehicles [Repealed] |
| § 711.2113. Account 2113 Aircraft [Repealed] |
| § 711.2114. Account 2114 Special Purpose Vehicles [Repealed] |
| § 711.2115. Account 2115 Garage Work Equipment [Repealed] |
| § 711.2116. Account 2116 Other Work Equipment [Repealed] |
| § 711.2121. Account 2121 Buildings [Repealed] |
| § 711.2122. Account 2122 Furniture [Repealed] |
| § 711.2123. Account 2123 Office Equipment [Repealed] |
| § 711.2124. Account 2124 General Purpose Computers [Repealed] |
| § 711.2211. Account 2211 Analog Electronic Switching [Repealed] |
| § 711.2212. Account 2212 Digital Electronic Switching [Repealed] |
| § 711.2215. Account 2215 Electro-mechanical Switching [Repealed] |
| § 711.2220. Account 2220 Operator Systems [Repealed] |
| § 711.2231. Account 2231 Radio Systems [Repealed] |
| § 711.2232. Account 2232 Circuit Equipment [Repealed] |
| § 711.2311. Account 2311 Station Apparatus [Repealed] |
| § 711.2321. Account 2321 Customer Premises Wiring [Repealed] |
| § 711.2341. Account 2341 Large Private Branch Exchange [Repealed] |
| § 711.2351. Account 2351 Public Telephone Terminal Equipment [Repealed] |
| § 711.2362. Account 2362 Other Terminal Equipment [Repealed] |
| § 711.2411. Account 2411 Poles [Repealed] |
| § 711.2421. Account 2421 Aerial Cable [Repealed] |
| § 711.2422. Account 2422 Underground Cable [Repealed] |
| § 711.2423. Account 2423 Buried Cable [Repealed] |
| § 711.2424. Account 2424 Submarine Cable [Repealed] |
| § 711.2425. Account 2425 Deep Sea Cable [Repealed] |
| § 711.2426. Account 2426 Intrabuilding Network Cable [Repealed] |
| § 711.2431. Account 2431 Aerial Wire [Repealed] |
| § 711.2441. Account 2441 Conduit Systems [Repealed] |
| § 711.2681. Account 2681 Capital Leases [Repealed] |
| § 711.2682. Account 2682 Leasehold Improvements [Repealed] |
| § 711.2690. Account 2690 Intangibles [Repealed] |
| § 711.3100. Account 3100 Accumulated Depreciation [Repealed] |
| § 711.3200. Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use [Repealed] |
| § 711.3410. Account 3410 Accumulated Amortization – Capitalized Leases [Repealed] |
| § 711.3420. Account 3420 Accumulated Amortization – Leasehold Improvements [Repealed] |
| § 711.3500. Account 3500 Accumulated Amortization – Intangibles [Repealed] |
| § 711.3600. Account 3600 Accumulated Amortization – Other [Repealed] |
| § 711.4100. Account 4100 Net Current Deferred Operating Income Tax [Repealed] |
| § 711.4340. Account 4340 Net Noncurrent Deferred Operating Income Tax [Repealed] |
| § 711.6112. Account 6112 Motor Vehicle Expense [Repealed] |
| § 711.6113. Account 6113 Aircraft Expense [Repealed] |
| § 711.6114. Account 6114 Special Purpose Vehicle Expense [Repealed] |
| § 711.6115. Account 6115 Garage Work Equipment Expense [Repealed] |
| § 711.6116. Account 6116 Other Work Equipment Expense [Repealed] |
| § 711.6121. Account 6121 Land and Building Expense [Repealed] |
| § 711.6122. Account 6122 Furniture and Artworks Expense [Repealed] |
| § 711.6123. Account 6123 Office Equipment Expense [Repealed] |
| § 711.6124. Account 6124 General Purpose Computers Expense [Repealed] |
| § 711.6211. Account 6211 Analog Electronic Expense [Repealed] |
| § 711.6212. Account 6212 Digital Electronic Expense (Repaeled) |
| § 711.6215. Account 6215 Electro-mechanical Expense [Repealed] |
| § 711.6220. Account 6220 Operators System Expense [Repealed] |
| § 711.6231. Account 6231 Radio Systems Expense [Repealed] |
| § 711.6232. Account 6232 Circuit Equipment Expense [Repealed] |
| § 711.6311. Account 6311 Station Apparatus Expense [Repealed] |
| § 711.6341. Account 6341 Large Private Branch Exchange Expense [Repealed] |
| § 711.6351. Account 6351 Public Telephone Terminal Equipment Expense [Repealed] |
| § 711.6362. Account 6362 Other Terminal Equipment Expense [Repealed] |
| § 711.6411. Account 6411 Poles Expense [Repealed] |
| § 711.6421. Account 6421 Aerial Cable Expense [Repealed] |
| § 711.6422. Account 6422 Underground Cable Expense [Repealed] |
| § 711.6423. Account 6423 Buried Cable Expense [Repealed] |
| § 711.6424. Account 6424 Submarine Cable Expense [Repealed] |
| § 711.6425. Account 6425 Deep Sea Cable Expense [Repealed] |
| § 711.6426. Account 6426 Intrabuilding Network Cable Expense [Repealed] |
| § 711.6431. Account 6431 Aerial Wire Expense [Repealed] |
| § 711.6441. Account 6441 Conduit Systems Expense [Repealed] |
| § 711.6511. Account 6511 Property Held for Future Telecommunications Use Expense [Repealed] |
| § 711.6512. Account 6512 Provisioning Expense [Repealed] |
| § 711.6531. Account 6531 Power Expense [Repealed] |
| § 711.6532. Account 6532 Network Administration Expense [Repealed] |
| § 711.6533. Account 6533 Testing Expense [Repealed] |
| § 711.6534. Account 6534 Plant Operations Administrative Expense [Repealed] |
| § 711.6535. Account 6535 Engineering Expense [Repealed] |
| § 711.6540. Account 6540 Access Expense [Repealed] |
| § 711.6561. Account 6561 Depreciation Expense – Telecommunications Plant in Service [Repealed] |
| § 711.6562. Account 6562 Depreciation Expense – Property Held for Future Telecommunications Use [Repealed] |
| § 711.6563. Account 6563 Amortization Expense – Tangible [Repealed] |
| § 711.6564. Account 6564 Amortization Expense – Intangible [Repealed] |
| § 711.6565. Account 6565 Amortization Expense – Other [Repealed] |
| § 711.6611. Account 6611 Product Management Expense [Repealed] |
| § 711.6612. Account 6612 Sales Expense [Repealed] |
| § 711.6613. Account 6613 Product Advertising Expense [Repealed] |
| § 711.6621. Account 6621 Call Completion Services Expense [Repealed] |
| § 711.6622. Account 6622 Number Services Expense [Repealed] |
| § 711.6623. Account 6623 Customer Services Expenses [Repealed] |
| § 711.6711. Account 6711 Executive Expense [Repealed] |
| § 711.6712. Account 6712 Planning Expense [Repealed] |
| § 711.6721. Account 6721 Accounting and Finance Expense [Repealed] |
| § 711.6722. Account 6722 External Relations Expense [Repealed] |
| § 711.6723. Account 6723 Human Resources Expense [Repealed] |
| § 711.6724. Account 6724 Information Management Expense [Repealed] |
| § 711.6725. Account 6725 Legal Expense [Repealed] |
| § 711.6726. Account 6726 Procurement Expense [Repealed] |
| § 711.6727. Account 6727 Research and Development Expense [Repealed] |
| § 711.6728. Account 6728 Other General and Administrative Expense [Repealed] |
| § 711.6790. Account 6790 Provision for Uncollectible Notes Receivable [Repealed] |
| § 711.7110. Account 7110 Income from Custom Work [Repealed] |
| § 711.7130. Account 7130 Return from Nonregulated Use of Regulated Facilities [Repealed] |
| § 711.7140. Account 7140 Gains and Losses from Foreign Exchange [Repealed] |
| § 711.7150. Account 7150 Gains and Losses from the Distribution of Land and Artwork [Repealed] |
| § 711.7160. Account 7160 Other Operating Gains and Losses [Repealed] |
| § 711.7210. Account 7210 Operating Investment Tax Credits – Net [Repealed] |
| § 711.7220. Account 7220 Operating Federal Income Taxes [Repealed] |
| § 711.7230. Account 7230 Operating State and Local Income Taxes [Repealed] |
| § 711.7240. Account 7240 Operating Other Taxes [Repealed] |
| § 711.7250. Account 7250 Provision for Deferred Operating Income Taxes – Net [Repealed] |
| § 711.7350. Account 7350 Gains or Losses from the Disposition of Certain Property [Repealed] |
| § 711.7370. Account 7370 Special Charges [Repealed] |
| § 711.7400. Account 7400 Nonoperating Taxes [Repealed] |
| § 711.7510. Account 7510 Interest on Funded Debt [Repealed] |
| § 711.7520. Account 7520 Interest Expense – Capital Leases [Repealed] |
| § 711.7530. Account 7530 Amortization of Debt Issuance Expense [Repealed] |
| § 711.7540. Account 7540 Other Interest Deductions [Repealed] |
| § 711.7610. Account 7610 Extraordinary Income Credits [Repealed] |
| § 711.7620. Account 7620 Extraordinary Income Charges [Repealed] |
| § 711.7630. Account 7630 Current Income Tax Effects of Extraordinary Items – Net [Repealed] |
| § 711.7640. Account 7640 Provision for Deferred Income Tax Effect of Extraordinary Items – Net [Repealed] |
| § 711.8000. Audit Requirement |
| § 711.8005. Waivers |
|
SOURCE: Emergency rules adopted at 12 Ill. Reg. 1136, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9495, effective May 25, 1988; amended at 27 Ill. Reg. 12388, effective August 1, 2003; amended at 33 Ill. Reg. 7886, effective June 1, 2009; amended at 38 Ill. Reg. 13865, effective June 20, 2014.
|
Notation
AUTHORITY: Implementing Sections 5-102, 5-103, and 7-206 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, 7-206, and 10-101].