Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART712. COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS |
SUBPARTD. COST APPORTIONMENT METHODOLOGY |
§712.235. Analysis of Tax Records
Latest version.
-
The tax records of the local exchange carrier are analyzed to apportion Account 7200 Operating Taxes into the defined cost pools. The cost pools are defined by major asset category in a manner that reflects how investment credits are generated.
(Source: Amended at 27 Ill. Reg. 12489, effective August 1, 2003)