Section 710.1  Adoption of 47 CFR 32 by Reference

 

The Illinois Commerce Commission (Commission) adopts 47 CFR 32, as of November 1, 2021, as its uniform system of accounts for telecommunications carriers, as defined in Section 13-202 of the Public Utilities Act [220 ILCS 5/13-202], subject to the exceptions set forth in this Part, except this Part does not apply to electing providers as defined in Section 13-506.2(a)(1) of the Public Utilities Act [220 ILCS 5/13-506.2(a)(1)] or to telecommunications carriers that provide only competitive services.  No incorporation in this Part includes any later amendment or edition.

 

(Source:  Amended at 46 Ill. Reg. 20777, effective December 15, 2022)

 

Section 710.3  Authority

 

Delete Section 32.3 in its entirety.

 

Section 710.4  Communications Act

 

Delete Section 32.4 in its entirety.

 

Section 710.11  Classification of companies

 

a)         In Section 32.11(a), delete existing language and replace with "For purposes of this Section, the term "company'' or "companies'' means telecommunications carriers as defined in Section 13-202 of the Public Utilities Act".

 

b)         In Section 32.11(e), delete "upon the submission of a written notification to the Commission".

 

(Source:  Amended at 29 Ill. Reg. 14540, effective October 1, 2005)

 

Section 710.13  Accounts – General

 

a)         In Section 32.13(d)(1), delete "state commission(s) having jurisdiction" and substitute "Commission".

 

b)         In Section 32.13(d)(2), delete "such commission(s)" and substitute "the Commission".

 

c)         Delete Section 32.13(e) in its entirety and replace with the following language:

 

"e)        The company shall incorporate the following controls into its accounting system with respect to the maintenance of subsidiary records in lieu of the maintenance of accounts for various account categories:

 

1)        The summation of the balances of all subsidiary records of an account shall equal the total balance of the account as reflected on the company's financial statements.

 

2)        The company shall document the accounting procedures related to subsidiary records.

 

3)        The subsidiary records shall be maintained at an adequate level of detail to satisfy the company's reporting requirements under Section 5-109 of the Public Utilities Act [220 ILCS 5/5-109]."

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.14  Regulated accounts

 

a)         In Section 32.14(a), delete "contained in Title II of the Communications Act of 1934, as amended," from the first sentence.

 

b)         In Section 32.14(a), delete "as specified in Title II of the Communications Act of 1934, as amended, and" from the second sentence.

 

c)         In Section 32.14(a) delete "provided by the Commission" and substitute "provided in 83 Ill. Adm. Code 711.15 or 712.15."

 

d)         Delete Section 32.14(b) in its entirety.

 

Section 710.16  Changes in accounting standards

 

Delete the text of Section 32.16(b) and substitute the following:

 

"The Commission does not commit itself to the approval or acceptance of any item set out in any account for the purpose of fixing rates or in determining other matters before the Commission."

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.17  Interpretation of accounts

 

a)         In Section 32.17, delete "Chief, Common Carrier Bureau" and substitute "Manager of Accounting of the Commission" in the first sentence.

 

b)         In Section 32.17, delete "Common Carrier Bureau" and substitute "Manager of Accounting of the Commission" in the second sentence.

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.18  Waivers

 

a)         In Section 32.18, delete "Federal Communications."

 

b)         In Section 32.18, delete "such a waiver is in the public interest and."

 

Section 710.19  Address for reports and correspondence

 

Delete text of Section 32.19 and replace with the following:

 

"Reports, statements, and correspondence submitted to the Commission in accordance with or relating to instructions and requirements herein shall be addressed to the Chief Clerk, Illinois Commerce Commission, 527 East Capitol Avenue, Springfield IL 62701."

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.22  Comprehensive interperiod tax allocation

 

In Section 32.22(e)(2), add the following subsection:

 

"i)        The term "vintage year" means the year a particular plant item was placed in service. "

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.23  Nonregulated activities

 

a)         In Section 32.23(a), delete the fourth sentence.

 

b)         In Section 32.23(c), delete the last sentence and substitute the following language:

 

"For information on incidental treatment, see 83 Ill. Adm. Code 711.15 or 712.15."

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.25  Unusual items and contingent liabilities (Repealed)  

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.27  Transactions with affiliates

 

a)         In Section 32.27(a), delete "Chief, Wireline Competition Bureau" and substitute "Commission" and change "(f)" to "(e)".

 

b)         In Section 32.27(a), add the following language as the last sentence of the subsection:  "See also 83 Ill. Adm. Code 711.25 or 712.25."

 

c)         Delete Section 32.27(f) in its entirety.

 

(Source:  Amended at 29 Ill. Reg. 14540, effective October 1, 2005)

 

Section 710.100  List of retirement units (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.105  Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.110  Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.115  Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.120  Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.125  Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.130  Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.135  Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.140  Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.145  Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.150  Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.155  Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.160  Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.165  Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.170  Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.175  Retirement units for use in conjunction Account 2231 "Radio system" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.180  Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.185  Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.190  Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.200  Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.205  Retirement units for use in conjunction with Account 2411 "Poles" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.210  Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.215  Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.220  Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.225  Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.230  Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.235  Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.240  Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1120  Cash and equivalents

 

In Section 32.1120(g), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1160  Account 1160 Temporary investments (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1170  Account 1170 Receivables

 

In Section 32.1170(h), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1171  Account 1171 Allowance for doubtful accounts

 

In Section 32.1171(c), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1180  Account 1180 Telecommunications accounts receivable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1181  Account 1181 Accounts receivable allowance – Telecommunications (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1190  Account 1190 Other accounts receivable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1191  Account 1191 Accounts receivable allowance – Other (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1200  Account 1200 Notes receivable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1201  Account 1201 Notes receivable allowance (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1401  Account 1401 Investments in affiliated companies (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1410  Account 1410 Other noncurrent assets

 

In Section 32.1410(k), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.1438  Account 1438 Deferred maintenance and retirements (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2000  Instructions for telecommunications plant accounts

 

a)         Section 32.2000(d)(2)

 

1)         In Section 32.2000(d)(2)(i), in the first sentence, delete "a representative list of which shall be prescribed by this Commission."

 

2)         In Section 32.2000(d)(2)(i), delete the second sentence and replace with:

 

"Each company shall maintain a written property units listing for use in accounting for additions and retirements of telecommunications plant and apply the listing consistently."

 

b)         Delete subsection 32.2000(e)(5) in its entirety.

 

c)         In Section 32.2000(f)(2)(i), delete the last two sentences.

 

d)         Delete Section 32.2000(f)(2)(ii) in its entirety.

 

e)         In Section 32.2000(f)(3)(ii)(B), add the following language at the end of the subsection: 

 

"The "unusual or special type of construction" refers to, but is not limited to, construction in an ecologically sensitive area, such as microwave station construction in a national park, and the installation of submarine cable."

 

f)         In Section 32.2000(f)(7), insert "Accounting Manager of the" before "Commission".

 

g)         To Section 32.2000(g)(2)(ii) add the following:

 

"After a carrier files a petition pursuant to 83 Ill Adm. Code 200 for approval of a depreciation rate, the Commission shall consider such factors as asset useful life, obsolescence (both ordinary and extraordinary), inadequacy of the asset, tax effects, interstate settlement effects, and the economic effects on ratepayers."

 

h)         In Section 32.2000(h)(1), delete "Unless otherwise provided by this Commission, either through approval or upon prescription by this Commission."

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2002  Account 2002 Property held for future telecommunications use

 

In Section 32.2002(a), delete the following from the second sentence:  "and report those amounts in reports filed with the Commission pursuant to 43.21(e)(1) and 43.21(e)(2) of this chapter".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2003  Account 2003 Telecommunications plant under construction

 

In Section 32.2003 (c), delete the following phrase from the first sentence, "and report those amounts in reports filed with the Commission pursuant to 43.21(e)(1) and 43.21(e)(2) of this chapter".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2231  Account 2231 Radio system (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2232  Account 2232 Circuit equipment

 

In Section 32.2232(f), delete "part 43" and replace with "Section 5-109"and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.2690  Account 2690 Intangibles

 

In Section 32.2690(g), delete "taxes" and substitute "fees".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4000  Account 4000 Current accounts and notes payable

 

In Section 32.4000(d), delete "part 43" and replace with "Section 5-109"and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4010  Account 4010 Accounts payable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4020  Account 4020 Notes payable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4100  Account 4100 Net current deferred operating income taxes

 

In Section 32.4100(e), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4110  Account 4110 Net current deferred nonoperating income taxes

 

In Section 32.4110(h), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4340  Account 4340 Net noncurrent deferred operating income taxes

 

In Section 32.4340(e), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 29 Ill. Reg. 14540, effective October 1, 2005)

 

Section 710.4350  Account 4350 Net noncurrent deferred nonoperating income taxes

 

In Section 32.4350(h), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.4999  General Revenue Accounts

 

a)         In Section 32.4999(f)(1), delete the first sentence and substitute the following:

 

Subsidiary record categories shall be maintained in order that the company may separately report revenues derived from charges imposed under intra-state tariffs which are to be segregated as to noncompetitive and competitive in the subsidiary record categories.

 

b)         In Section 32.4999(f)(1), delete the second sentence.

 

c)         In Section 32.4999(g)(4), add the following:

 

The Commission shall order subsidiary record categories when such record categories are necessary to provide an accurate base for decision-making, such as the requirement for segregation of revenues by taxing district.

 

d)         In Section 32.4999(l), delete "Commission-approved" and replace with "Illinois".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.5003  Account 5003 Cellular mobile revenue

 

Section 32.5003 is deleted in its entirety.

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.5082  Account 5082 Switched access revenue

 

In Section 32.5082(b), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.5083  Account 5083 Special access revenue

 

In Section 32.5083(b), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.5200  Account 5200 Miscellaneous revenue (Repealed)

 

(Source:  Repealed at 29 Ill. Reg. 14540, effective October 1, 2005)

 

Section 710.5999  General – Expense Accounts (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.6540  Account 6540 Access expense

 

In Section 32.6540(b), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.6620  Account 6620 Services (Repealed)

 

(Source:  Repealed at 29 Ill. Reg. 14540, effective October 1, 2005)

 

Section 710.6720  Account 6720 General and administrative

 

In Section 32.6720, add the following sentence:

 

"Subsidiary record categories shall be maintained in order that the company may separately report the amounts contained herein that relate to:

 

a)         Executive and planning;

 

b)         Executive;

 

c)         Planning;

 

d)         Accounting and finance;

 

e)         External relations;

 

f)         Human resources;

 

g)         Information management;

 

h)         Legal;

 

i)          Procurement;

 

j)          Research and development; and

 

k)         Other general and administrative."

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.7250  Account 7250 Provision for deferred operating income taxes – net

 

In Section 32.7250(b), delete "part 43" and replace with "Section 5-5109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.7400  Account 7400 Nonoperating taxes

 

In Section 32.7400(j), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]".

 

(Source:  Added at 27 Ill. Reg. 13360, effective August 1, 2003)

 

Section 710.7450  Account 7450 Provision for deferred nonoperating income taxes – net

 

In Section 32.7450(b), delete the second sentence.

 

Section 710.9000  Glossary of Terms

 

a)         In Section 32.9000, add "See Section 7-101 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111⅔, par. 7-101)" to the definition of "Affiliated companies."

 

b)         In Section 32.9000, delete the definition "'Common carrier' or 'carrier.'"

 

c)         In Section 32.9000, delete the second sentence of the definition of "'Company' or 'the company'" and add "See Sections 3-112 and 3-113 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111 ⅔, pars. 3-112 and 3-113)."

 

d)         In Section 32.9000, delete the text of the definition of "Entity" and substitute "means any telecommunications carrier as defined in Section 13-202 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111 ⅔, par. 13-202)."

 

e)         In Section 32.9000, delete the text of the definition of "Telecommunications" and substitute "means the same as the term is defined in Section 13-203 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111 ⅔, par. 13-203)."