§712.3100. Account 3100 Accumulated Depreciation  


Latest version.
  • a)         Cost Pool:  Cost pool equals Subaccount by major asset category

     

    b)         Cost Pool Apportionment Basis:  Same as Subaccount

     

    c)         Regulated/Nonregulated Apportionment Basis:  Relative investment value of major asset category

     

    d)         Cost Definition:  Indirectly attributable

     

(Source:  Amended at 27 Ill. Reg. 12489, effective August 1, 2003)