Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART712. COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS |
SUBPARTE. COST APPORTIONMENT – ACCOUNTS |
§712.4340. Account 4340 Net Noncurrent Deferred Operating Income Tax
Latest version.
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a) Cost Pool: Same as Account
b) Cost Pool Apportionment Basis: Cost pool equals Account
c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
d) Cost Definition: Indirectly attributable
e) Comments: Costs are apportioned to regulated and nonregulated cost objectives on the basis of the timing differences which gave rise to the deferral.