ADMINISTRATIVE CODE

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  3. TITLE 83: PUBLIC UTILITIES
  4. PART 712 COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER f: TELEPHONE UTILITIES
PART 712 COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
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SUBPART A: APPLICATION

Section 712.5 Application

SUBPART B: PRELIMINARY MATERIALS

Section 712.10 Description of Nonregulated Activities
Section 712.15 Incidental Activities

SUBPART C: CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS

Section 712.20 Corporate Organization
Section 712.25 Affiliate Transactions

SUBPART D: COST APPORTIONMENT METHODOLOGY

Section 712.100 Overview
Section 712.105 Cost Apportionment
Section 712.110 Cost and Allocation Definitions
Section 712.115 Cost Pools
Section 712.200 Cost Pool Apportionment Bases
Section 712.205 Cost Pool Account Transaction Analysis
Section 712.210 Analysis of Leased Assets
Section 712.215 Analysis of Motor Vehicle Records
Section 712.235 Analysis of Tax Records
Section 712.245 Computer Application Activity Analysis
Section 712.250 Building/Floor Space Use Study
Section 712.255 Direct Reporting
Section 712.260 Flight Logs
Section 712.265 Property Record Analysis
Section 712.270 Relative Value – Cost Pool Apportionment
Section 712.280 Regulated/Nonregulated Apportionment Bases
Section 712.285 Account Transaction Analysis – Regulated/Nonregulated
Section 712.290 Billing and Collection Study
Section 712.305 Customer and Corporate Operations Wages and Salaries
Section 712.315 General Allocator
Section 712.320 Marketing Allocator
Section 712.335 Projected Regulated/Nonregulated Shared Usage
Section 712.345 Relative Investment Value – Regulated/Nonregulated
Section 712.350 Relative Regulated/Nonregulated Pre-Tax Book Income
Section 712.355 Relative Regulated/Nonregulated Revenues
Section 712.360 Time Reporting
Section 712.365 Service Order Activity Analysis
Section 712.370 Analysis of Advertising Expense
Section 712.375 Total Company Wages and Salaries

SUBPART E: COST APPORTIONMENT – ACCOUNTS

Section 712.1220 Account 1220 Inventories
Section 712.1438 Account 1438 Deferred Maintenance and Retirements
Section 712.1439 Account 1439 Deferred Charges (Repealed)
Section 712.2002 Account 2002 Property Held for Future Telecommunications Use
Section 712.2003 Account 2003 Telecommunications Plant Under Construction
Section 712.2004 Account 2004 Telecommunications Plant Under Construction – Long Term (Repealed)
Section 712.2005 Account 2005 Telecommunications Plant Adjustment
Section 712.2006 Account 2006 Nonoperating Plant
Section 712.2007 Account 2007 Goodwill
Section 712.2110 Account 2110 Land and Support Assets
Section 712.2111 Account 2111 Land (Repealed)
Section 712.2112 Account 2112 Motor Vehicles (Repealed)
Section 712.2113 Account 2113 Aircraft (Repealed)
Section 712.2114 Account 2114 Special Purpose Vehicles (Repealed)
Section 712.2115 Account 2115 Garage Work Equipment (Repealed)
Section 712.2116 Account 2116 Other Work Equipment (Repealed)
Section 712.2121 Account 2121 Buildings (Repealed)
Section 712.2122 Account 2122 Furniture (Repealed)
Section 712.2123 Account 2123 Office Equipment (Repealed)
Section 712.2124 Account 2124 General Purpose Computers (Repealed)
Section 712.2210 Account 2210 Central Office – Switching
Section 712.2220 Account 2220 Operator Systems
Section 712.2230 Account 2230 Central Office Transmission
Section 712.2310 Account 2310 Information Origination/Termination
Section 712.2311 Account 2311 Station Apparatus (Repealed)
Section 712.2321 Account 2321 Customer Premises Wiring (Repealed)
Section 712.2341 Account 2341 Large Private Branch Exchange
Section 712.2410 Account 2410 Cable and Wire Facilities
Section 712.2680 Account 2680 Amortizable Tangible Assets
Section 712.2690 Account 2690 Intangibles
Section 712.3100 Account 3100 Accumulated Depreciation
Section 712.3200 Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use
Section 712.3300 Account 3300 Accumulated Depreciation - Nonoperating
Section 712.3400 Account 3400 Accumulated Amortization - Tangible (Repealed)
Section 712.3410 Account 3410 Accumulated Amortization – Capitalized Leases
Section 712.3500 Account 3500 Accumulated Amortization – Intangibles (Repealed)
Section 712.3600 Account 3600 Accumulated Amortization – Other (Repealed)
Section 712.4100 Account 4100 Net Current Deferred Operating Income Tax
Section 712.4340 Account 4340 Net Noncurrent Deferred Operating Income Tax
Section 712.5300 Account 5300 Uncollectible Revenue
Section 712.6110 Account 6110 Network Support Expenses
Section 712.6120 Account 6120 General Support Expenses
Section 712.6210 Account 6210 Central Office Switching Expense
Section 712.6220 Account 6220 Operators System Expense
Section 712.6230 Account 6230 Central Office Transmission Expenses
Section 712.6310 Account 6310 Information Origination/Termination Expenses
Section 712.6410 Account 6410 Cable and Wire Facilities Expenses
Section 712.6510 Account 6510 Other Property, Plant and Equipment Expenses
Section 712.6530 Account 6530 Network Operations Expenses
Section 712.6540 Account 6540 Access Expense
Section 712.6560 Account 6560 Depreciation and Amortization Expenses
Section 712.6610 Account 6610 Marketing
Section 712.6620 Account 6620 Services
Section 712.6710 Account 6710 Executive and Planning (Repealed)
Section 712.6720 Account 6720 General and Administrative
Section 712.6790 Account 6790 Provision for Uncollectible Notes Receivable
Section 712.7100 Account 7100 Other Operating Income and Expenses
Section 712.7200 Account 7200 Operating Taxes
Section 712.7210 Account 7210 Operating Investment Tax Credits – Net (Repealed)
Section 712.7220 Account 7220 Operating Federal Income Taxes (Repealed)
Section 712.7230 Account 7230 Operating State and Local Income Taxes (Repealed)
Section 712.7240 Account 7240 Operating Other Taxes (Repealed)
Section 712.7250 Account 7250 Provision for Deferred Operating Income Taxes – Net (Repealed)
Section 712.7300 Account 7300 Nonoperating Income and Expenses
Section 712.7350 Account 7350 Gains or Losses from the Disposition of Certain Property (Repealed)
Section 712.7370 Account 7370 Special Charges (Repealed)
Section 712.7400 Account 7400 Nonoperating Taxes
Section 712.7500 Account 7500 Interest and Related Items
Section 712.7600 Account 7600 Extraordinary Items
AUTHORITY: Implementing Sections 5-102, 5-103, and 7-206 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101].
SOURCE: Emergency rules adopted at 12 Ill. Reg. 1236, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9588, effective May 25, 1988; amended at 27 Ill. Reg. 12489, effective August 1, 2003; amended at 38 Ill. Reg. 12022, effective May 29, 2014.