Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART712. COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS |
SUBPARTD. COST APPORTIONMENT METHODOLOGY |
§712.280. Regulated/Nonregulated Apportionment Bases
Latest version.
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Cost pools are defined to be homogenous groups of costs which share a causal relationship. Many cost pools can be directly assigned to either regulated or nonregulated activities. Where a cost pool cannot be directly assigned to either regulated or nonregulated service, a further apportionment is required. Sections 712.285 through 712.375 outline each of these bases and provide a cross-reference to the specific accounts in Subpart E where the method is employed.