TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER b: PROVISIONS APPLICABLE TO MORE THANONE KIND OF UTILITY
PART 285
STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu.
SUBPART A: GENERAL INSTRUCTIONS
- Section 285.110 Purpose
- Section 285.111 Information to be Provided to the Chief Clerk
- Section 285.112 Disclosure and Non-disclosure of Information
- Section 285.115 Definitions
- Section 285.120 Applicability
- Section 285.130 Minimum Requirements
- Section 285.140 Waiver of Standard Information Requirements
- Section 285.145 Compliance
- Section 285.150 General Information Requirements to Be Available
SUBPART B: GENERAL INFORMATION REQUIREMMENTS
- Section 285.300 Instructions
- Section 285.305 General Information Requirements Applicable for All Utilities Subject to this Part
- Section 285.310 General Information Requirements Applicable for Electric Utilities
- Section 285.315 General Information Requirements Applicable for Gas Utilities
- Section 285.320 General Information Requirements Applicable for Telecommunications Carriers Subject to this Part
- Section 285.325 General Information Requirements Applicable for Water and/or Sewer Utilities
SUBPART C: GENERAL INSTRUCTINS FOR SCHEDULES AND WORK PAPERS
SUBPART D: REVENUE AND FINANCIAL SUMMARY SCHEDULES
- Section 285.1000 Schedule A-1: Summary of Standard Information Requirements
- Section 285.1005 Schedule A-2: Overall Financial Summary
- Section 285.1010 Schedule A-2.1: Computation of Jurisdictional Gross Revenue Conversion Factor
- Section 285.1015 Schedule A-3: Comparison of Present and Proposed Rates
- Section 285.1020 Schedule A-4: Comparison to Prior Rate Order
- Section 285.1025 Schedule A-5: Jurisdictional Allocation Summary
SUBPART E: RATE BASE SCHEDULES
- Section 285.2000 Rate Base Instructions
- Section 285.2005 Schedule B-1: Jurisdictional Rate Base Summary by ICC Account
- Section 285.2010 Schedule B-2: Summary of Utility Adjustments to Rate Base
- Section 285.2015 Schedules B-2.1, 2.2, 2.3, etc.: Detailed Adjustments to Rate Base
- Section 285.2020 Schedule B-3: Comparative Balance Sheet for Prior Three Years and the Test Year
- Section 285.2025 Schedule B-4: Summary of Adjustments to Plant in Service
- Section 285.2030 Schedule B-5: Gross Additions, Retirements, and Transfers
- Section 285.2035 Schedule B-5.1: Gains and Losses on Sales of Property
- Section 285.2040 Schedule B-5.2: Property Merged or Acquired from Other Utilities
- Section 285.2045 Schedule B-5.3: Leased Property Included in Rate Base
- Section 285.2050 Schedule B-6: Depreciation Reserve
- Section 285.2055 Schedule B-7: Construction Work in Progress
- Section 285.2060 Schedule B-7.1: Construction Work in Progress Percent Complete
- Section 285.2065 Schedule B-7.2: Allowance for Funds Used During Construction
- Section 285.2070 Schedule B-8: Cash Working Capital
- Section 285.2075 Schedule B-8.1: Materials and Supplies
- Section 285.2080 Schedule B-9: Accumulated Deferred Income Taxes
- Section 285.2085 Schedule B-9.1: Detailed Listing of Balance Sheet Assets and Liabilities
- Section 285.2095 Schedule B-10: Deferred Charges
- Section 285.2100 Schedule B-11: Property Held for Future Use Included in Rate Base
- Section 285.2105 Schedule B-12: Analysis of Activity in Property Held for Future Use
- Section 285.2110 Schedule B-13: Customer Deposits
- Section 285.2115 Schedule B-14: Budget Payment Plan Balances
- Section 285.2200 Schedule B-15: Additions to and Transfers from Customer Advances and Contributions in Aid of Construction – Water and/or Sewer Utilities
SUBPART F: OPERATING INCOME SCHEDULES
- Section 285.3000 Operating Income Instructions
- Section 285.3005 Schedule C-1: Jurisdictional Operating Income Summary
- Section 285.3010 Schedule C-2: Summary of Utility Proposed Adjustments to Operating Income
- Section 285.3015 Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income
- Section 285.3020 Schedule C-3: Sales Statistics
- Section 285.3025 Schedule C-4: Comparative Operating Income Statements for Prior Years and the Test Year
- Section 285.3035 Schedule C-5: Income Taxes
- Section 285.3040 Schedule C-5.1: Consolidated Federal Income Tax Return
- Section 285.3045 Schedule C-5.2: Deferred Income Tax Expense
- Section 285.3050 Schedule C-5.3: Differences between Book and Tax Depreciation
- Section 285.3055 Schedule C-5.4: Interest Synchronization
- Section 285.3060 Schedule C-5.5: Investment Tax and Job Development Credits
- Section 285.3065 Schedule C-6: Social and Service Club Membership Dues
- Section 285.3066 Schedule C-6.1: Industry Association Dues
- Section 285.3068 Schedule C-6.2: Expenses for Outside Professional Services
- Section 285.3070 Schedule C-7: Charitable Contributions
- Section 285.3075 Schedule C-8: Demonstration and Selling, Advertising, and Miscellaneous Sales Expenses
- Section 285.3080 Schedule C-9: Civic, Political and Related Activities
- Section 285.3085 Schedule C-10: Rate Case Expense
- Section 285.3090 Schedule C-10.1: Rate Case Expense Comparisons
- Section 285.3105 Schedule C-11.1: Direct Payroll by Function
- Section 285.3115 Schedule C-11.2: Number of Employees
- Section 285.3135 Schedule C-11.3: Employee Benefits
- Section 285.3140 Schedule C-11.4: Reconciliation of Estimated Overhead and Clearing Costs with Actual Costs
- Section 285.3145 Schedule C-12: Depreciation Expense
- Section 285.3150 Schedule C-13: Summary of Affiliated Interest Transactions
- Section 285.3155 Schedule C-14: Operating Leases
- Section 285.3160 Schedule C-15: Major Maintenance Projects
- Section 285.3165 Schedule C-16: Uncollectible Expense
- Section 285.3170 Schedule C-17: Insurance Expense
- Section 285.3175 Schedule C-18: Taxes Other Than Income Taxes
- Section 285.3180 Schedule C-19: Property Taxes
- Section 285.3185 Schedule C-20: Local Taxes, Municipal Taxes, and Franchise Taxes
- Section 285.3190 Schedule C-21: Miscellaneous General Expenses
- Section 285.3215 Schedule C-22: Cost Savings Programs
- Section 285.3220 Schedule C-23: Miscellaneous Operating Revenues
- Section 285.3225 Schedule C-24: Legal Expense and Reserves
- Section 285.3230 Schedule C-25: Add-On Taxes
- Section 285.3235 Schedule C-26: Amortization of Deferred Charges
- Section 285.3300 Schedule C-27: Fuel Adjustment Clause Revenues and Expenses – Electric Utilities
- Section 285.3305 Schedule C-28: Fuel Transportation Expense – Electric Utilities
- Section 285.3310 Schedule C-29: Decommissioning Expense – Electric Utilities with Nuclear Facilities
- Section 285.3400 Schedule C-30: Purchased Gas Adjustment Clause Revenues and Expenses – Gas Utilities
- Section 285.3500 Schedule C-31: Competitive Services
- Section 285.3600 Schedule C-32: Non-utility Operations
- Section 285.3700 Schedule C-33: Billing Experiments (Applicable only to utilities requesting a change in rates for the provision of electric service)
SUBPART G: RATE OF RETURN SCHEDULES
- Section 285.4000 Rate of Return Instructions
- Section 285.4010 Schedule D-1: Cost of Capital Summary
- Section 285.4020 Schedule D-2: Cost of Short-term Debt
- Section 285.4030 Schedule D-3: Embedded Cost of Long-term Debt, including Notes
- Section 285.4040 Schedule D-4: Embedded Cost of Preferred Stock
- Section 285.4050 Schedule D-5: Unrecovered Common Equity Issuance Costs
- Section 285.4060 Schedule D-6: Cost of Common Equity Workpapers
- Section 285.4070 Schedule D-7: Comparative Financial Data
- Section 285.4080 Schedule D-8: Security Quality Ratings
- Section 285.4090 Schedules D-9 through D-12: Financial Statements
SUBPART H: RATE AND TARIFF SCHEDULES
- Section 285.5010 Schedule E-1: Copy of Proposed Tariff Sheets
- Section 285.5015 Schedule E-2: Revised Copies of Existing Tariff Sheets
- Section 285.5020 Schedule E-3: Narrative Rationale for Tariff Changes
- Section 285.5025 Schedule E-4: Billing Units – Electric, Gas, Water, and Sewer Utilities
- Section 285.5100 Additional Electric and Gas Utility Rate Design Data Requirements
- Section 285.5105 Schedule E-5: Jurisdictional Operating Revenue – Electric and Gas Utilities
- Section 285.5110 Schedule E-6: Embedded Class Cost of Service Studies – Electric and Gas Utilities
- Section 285.5120 Schedule E-7 Load Research – Electric Utilities
- Section 285.5130 Schedule E-8: Bill Frequency Data – Electric and Gas Utilities
- Section 285.5135 Schedule E-9: Bill Comparisons – Electric and Gas Utilities
- Section 285.5200 Schedule E-5: Long-Run Service Incremental Cost Studies – Telecommunications Carriers
- Section 285.5205 Schedule E-6: Imputation Tests – Telecommunications Carriers
- Section 285.5210 Schedule E-7: Jurisdictional Operating Revenue - Telecommunications Carriers
- Section 285.5215 Schedule E-8: Bill Comparisons – Telecommunications Carriers
- Section 285.5300 Schedule E-5: Jurisdictional Operating Revenue – Water and Sewer
- Section 285.5305 Schedule E-6: Embedded Cost of Service Studies – Water and Sewer
- Section 285.5315 Schedule E-7: Bill Comparisons – Water and Sewer
SUBPART I: PLANNING AND OPERATIONS SCHEDULES FOR GAS AND/OR ELECTRIC UTILITIES
- Section 285.6000 Applicability of Subpart I
- Section 285.6005 Schedule F-1: Electric Generating Station Data
- Section 285.6010 Schedule F-2: Electric Interchange Transactions
- Section 285.6015 Schedule F-3: Electric Utility Marginal Energy Costs
- Section 285.6020 Schedule F-3.1: Distribution System Maintenance Expense
- Section 285.6100 Schedule F-4: Additions to Plant in Service Since the Last Rate Case
- Section 285.6200 Schedule F-5: Fossil Fuel Inventory – Electric Utilities
- Section 285.6205 Schedule F-6: Contractual Coal Delivery Schedule – Electric Utilities
- Section 285.6210 Schedule F-7: Fossil Fuel Supply Interruptions – Electric Utilities
- Section 285.6300 Schedule F-8: Gas Stored Underground – Gas Utilities
- Section 285.6305 Schedule F-9: Underground Gas Storage Activity – Gas Utilities
- Section 285.6310 Schedule F-10: Adequacy of Underground Gas Storage Levels – Gas Utilities
- Section 285.6315 Schedule F-11: Propane, Liquefied Natural Gas, and Synthetic Natural Gas Facilities – Gas Utilities
- Section 285.6320 Schedule F-12: Propane, LNG, and SNG Feedstock Inventory Levels – Gas Utilities
SUBPART J: FUTURE TEST YEAR REQUIREMENTS
- Section 285.7000 Instructions for Subpart J
- Section 285.7005 Schedule G-1: Comparison of Prior Forecasts to Actual Data – Prior Three Years
- Section 285.7010 Schedule G-2: Statement from the Independent Certified Public Accountant
- Section 285.7015 Schedule G-3: Statement on Assumptions Used in the Forecast
- Section 285.7020 Schedule G-4: Statement on Accounting Treatment
- Section 285.7025 Schedule G-5: Assumptions Used in the Forecast
- Section 285.7030 Schedule G-6: Inflation
- Section 285.7035 Schedule G-7: Proration of Accumulated Deferred Income Taxes
- Section 285.7045 Schedule G-8: Actual Gross Additions and Retirements Compared to Original Budget
- Section 285.7050 Schedule G-9: Comparison of Budgeted Non-Payroll Expense to Actual
- Section 285.7055 Schedule G-10: Budgeted Payroll Expense
- Section 285.7060 Schedule G-11: Budgeted Number of Employees
- Section 285.7065 Schedule G-12: Forecasted Property Taxes
- Section 285.7070 Schedule G-13: Comparison of Actual Financial Results to the Originally Approved Forecast for Each of the Past Twelve Months and Eight Subsequent Months
- Section 285.7075 Financial Statements
- Section 285.APPENDIX A Work Paper Referencing System