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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE83. PUBLIC UTILITIES |
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PART712. COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS |
| SUBPART A. APPLICATION |
| § 712.5. Application |
| SUBPART B. PRELIMINARY MATERIALS |
| § 712.10. Description of Nonregulated Activities |
| § 712.15. Incidental Activities |
| SUBPART C. CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS |
| § 712.20. Corporate Organization |
| § 712.25. Affiliate Transactions |
| SUBPART D. COST APPORTIONMENT METHODOLOGY |
| § 712.100. Overview |
| § 712.105. Cost Apportionment |
| § 712.110. Cost and Allocation Definitions |
| § 712.115. Cost Pools |
| § 712.200. Cost Pool Apportionment Bases |
| § 712.205. Cost Pool Account Transaction Analysis |
| § 712.210. Analysis of Leased Assets |
| § 712.215. Analysis of Motor Vehicle Records |
| § 712.235. Analysis of Tax Records |
| § 712.245. Computer Application Activity Analysis |
| § 712.250. Building/Floor Space Use Study |
| § 712.255. Direct Reporting |
| § 712.260. Flight Logs |
| § 712.265. Property Record Analysis |
| § 712.270. Relative Value – Cost Pool Apportionment |
| § 712.280. Regulated/Nonregulated Apportionment Bases |
| § 712.285. Account Transaction Analysis – Regulated/Nonregulated |
| § 712.290. Billing and Collection Study |
| § 712.305. Customer and Corporate Operations Wages and Salaries |
| § 712.315. General Allocator |
| § 712.320. Marketing Allocator |
| § 712.335. Projected Regulated/Nonregulated Shared Usage |
| § 712.345. Relative Investment Value – Regulated/Nonregulated |
| § 712.350. Relative Regulated/Nonregulated Pre-Tax Book Income |
| § 712.355. Relative Regulated/Nonregulated Revenues |
| § 712.360. Time Reporting |
| § 712.365. Service Order Activity Analysis |
| § 712.370. Analysis of Advertising Expense |
| § 712.375. Total Company Wages and Salaries |
| SUBPART E. COST APPORTIONMENT – ACCOUNTS |
| § 712.1220. Account 1220 Inventories |
| § 712.1438. Account 1438 Deferred Maintenance and Retirements |
| § 712.1439. Account 1439 Deferred Charges [Repealed] |
| § 712.2002. Account 2002 Property Held for Future Telecommunications Use |
| § 712.2003. Account 2003 Telecommunications Plant Under Construction |
| § 712.2004. Account 2004 Telecommunications Plant Under Construction – Long Term [Repealed] |
| § 712.2005. Account 2005 Telecommunications Plant Adjustment |
| § 712.2006. Account 2006 Nonoperating Plant |
| § 712.2007. Account 2007 Goodwill |
| § 712.2110. Account 2110 Land and Support Assets |
| § 712.2111. Account 2111 Land [Repealed] |
| § 712.2112. Account 2112 Motor Vehicles [Repealed] |
| § 712.2113. Account 2113 Aircraft [Repealed] |
| § 712.2114. Account 2114 Special Purpose Vehicles [Repealed] |
| § 712.2115. Account 2115 Garage Work Equipment [Repealed] |
| § 712.2116. Account 2116 Other Work Equipment [Repealed] |
| § 712.2121. Account 2121 Buildings [Repealed] |
| § 712.2122. Account 2122 Furniture [Repealed] |
| § 712.2123. Account 2123 Office Equipment [Repealed] |
| § 712.2124. Account 2124 General Purpose Computers [Repealed] |
| § 712.2210. Account 2210 Central Office – Switching |
| § 712.2220. Account 2220 Operator Systems |
| § 712.2230. Account 2230 Central Office Transmission |
| § 712.2310. Account 2310 Information Origination/Termination |
| § 712.2311. Account 2311 Station Apparatus [Repealed] |
| § 712.2321. Account 2321 Customer Premises Wiring [Repealed] |
| § 712.2341. Account 2341 Large Private Branch Exchange |
| § 712.2410. Account 2410 Cable and Wire Facilities |
| § 712.2680. Account 2680 Amortizable Tangible Assets |
| § 712.2690. Account 2690 Intangibles |
| § 712.3100. Account 3100 Accumulated Depreciation |
| § 712.3200. Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use |
| § 712.3300. Account 3300 Accumulated Depreciation - Nonoperating |
| § 712.3400. Account 3400 Accumulated Amortization - Tangible [Repealed] |
| § 712.3410. Account 3410 Accumulated Amortization – Capitalized Leases |
| § 712.3500. Account 3500 Accumulated Amortization – Intangibles [Repealed] |
| § 712.3600. Account 3600 Accumulated Amortization – Other [Repealed] |
| § 712.4100. Account 4100 Net Current Deferred Operating Income Tax |
| § 712.4340. Account 4340 Net Noncurrent Deferred Operating Income Tax |
| § 712.5300. Account 5300 Uncollectible Revenue |
| § 712.6110. Account 6110 Network Support Expenses |
| § 712.6120. Account 6120 General Support Expenses |
| § 712.6210. Account 6210 Central Office Switching Expense |
| § 712.6220. Account 6220 Operators System Expense |
| § 712.6230. Account 6230 Central Office Transmission Expenses |
| § 712.6310. Account 6310 Information Origination/Termination Expenses |
| § 712.6410. Account 6410 Cable and Wire Facilities Expenses |
| § 712.6510. Account 6510 Other Property, Plant and Equipment Expenses |
| § 712.6530. Account 6530 Network Operations Expenses |
| § 712.6540. Account 6540 Access Expense |
| § 712.6560. Account 6560 Depreciation and Amortization Expenses |
| § 712.6610. Account 6610 Marketing |
| § 712.6620. Account 6620 Services |
| § 712.6710. Account 6710 Executive and Planning [Repealed] |
| § 712.6720. Account 6720 General and Administrative |
| § 712.6790. Account 6790 Provision for Uncollectible Notes Receivable |
| § 712.7100. Account 7100 Other Operating Income and Expenses |
| § 712.7200. Account 7200 Operating Taxes |
| § 712.7210. Account 7210 Operating Investment Tax Credits – Net [Repealed] |
| § 712.7220. Account 7220 Operating Federal Income Taxes [Repealed] |
| § 712.7230. Account 7230 Operating State and Local Income Taxes [Repealed] |
| § 712.7240. Account 7240 Operating Other Taxes [Repealed] |
| § 712.7250. Account 7250 Provision for Deferred Operating Income Taxes – Net [Repealed] |
| § 712.7300. Account 7300 Nonoperating Income and Expenses |
| § 712.7350. Account 7350 Gains or Losses from the Disposition of Certain Property [Repealed] |
| § 712.7370. Account 7370 Special Charges [Repealed] |
| § 712.7400. Account 7400 Nonoperating Taxes |
| § 712.7500. Account 7500 Interest and Related Items |
| § 712.7600. Account 7600 Extraordinary Items |
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SOURCE: Emergency rules adopted at 12 Ill. Reg. 1236, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9588, effective May 25, 1988; amended at 27 Ill. Reg. 12489, effective August 1, 2003; amended at 38 Ill. Reg. 12022, effective May 29, 2014.
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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, and 10-101].