TITLE 83: PUBLIC UTILITIES CHAPTER I: ILLINOIS COMMERCE COMMISSION SUBCHAPTER f: TELEPHONE UTILITIES PART 710 UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS 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. View Entire Part Section 710.1 Adoption of 47 CFR 32 by Reference Section 710.3 Authority Section 710.4 Communications Act Section 710.11 Classification of companies Section 710.13 Accounts – General Section 710.14 Regulated accounts Section 710.16 Changes in accounting standards Section 710.17 Interpretation of accounts Section 710.18 Waivers Section 710.19 Address for reports and correspondence Section 710.22 Comprehensive interperiod tax allocation Section 710.23 Nonregulated activities Section 710.25 Unusual items and contingent liabilities (Repealed) Section 710.27 Transactions with affiliates Section 710.100 List of retirement units (Repealed) Section 710.105 Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed) Section 710.110 Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed) Section 710.115 Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed) Section 710.120 Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed) Section 710.125 Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed) Section 710.130 Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed) Section 710.135 Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed) Section 710.140 Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed) Section 710.145 Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed) Section 710.150 Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed) Section 710.155 Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed) Section 710.160 Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed) Section 710.165 Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed) Section 710.170 Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed) Section 710.175 Retirement units for use in conjunction Account 2231 "Radio system" (Repealed) Section 710.180 Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed) Section 710.185 Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed) Section 710.190 Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed) Section 710.200 Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed) Section 710.205 Retirement units for use in conjunction with Account 2411 "Poles" (Repealed) Section 710.210 Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed) Section 710.215 Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed) Section 710.220 Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed) Section 710.225 Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed) Section 710.230 Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed) Section 710.235 Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed) Section 710.240 Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed) Section 710.1120 Cash and equivalents Section 710.1160 Account 1160 Temporary investments (Repealed) Section 710.1170 Account 1170 Receivables Section 710.1171 Account 1171 Allowance for doubtful accounts Section 710.1180 Account 1180 Telecommunications accounts receivable (Repealed) Section 710.1181 Account 1181 Accounts receivable allowance – Telecommunications (Repealed) Section 710.1190 Account 1190 Other accounts receivable (Repealed) Section 710.1191 Account 1191 Accounts receivable allowance – Other (Repealed) Section 710.1200 Account 1200 Notes receivable (Repealed) Section 710.1201 Account 1201 Notes receivable allowance (Repealed) Section 710.1401 Account 1401 Investments in affiliated companies (Repealed) Section 710.1410 Account 1410 Other noncurrent assets Section 710.1438 Account 1438 Deferred maintenance and retirements (Repealed) Section 710.2000 Instructions for telecommunications plant accounts Section 710.2002 Account 2002 Property held for future telecommunications use Section 710.2003 Account 2003 Telecommunications plant under construction Section 710.2231 Account 2231 Radio system (Repealed) Section 710.2232 Account 2232 Circuit equipment Section 710.2690 Account 2690 Intangibles Section 710.4000 Account 4000 Current accounts and notes payable Section 710.4010 Account 4010 Accounts payable (Repealed) Section 710.4020 Account 4020 Notes payable (Repealed) Section 710.4100 Account 4100 Net current deferred operating income taxes Section 710.4110 Account 4110 Net current deferred nonoperating income taxes Section 710.4340 Account 4340 Net noncurrent deferred operating income taxes Section 710.4350 Account 4350 Net noncurrent deferred nonoperating income taxes Section 710.4999 General Revenue Accounts Section 710.5003 Account 5003 Cellular mobile revenue Section 710.5082 Account 5082 Switched access revenue Section 710.5083 Account 5083 Special access revenue Section 710.5200 Account 5200 Miscellaneous revenue (Repealed) Section 710.5999 General – Expense Accounts (Repealed) Section 710.6540 Account 6540 Access expense Section 710.6620 Account 6620 Services (Repealed) Section 710.6720 Account 6720 General and administrative Section 710.7250 Account 7250 Provision for deferred operating income taxes – net Section 710.7400 Account 7400 Nonoperating taxes Section 710.7450 Account 7450 Provision for deferred nonoperating income taxes – net Section 710.9000 Glossary of Terms

AUTHORITY: Implementing Sections 5-102 and 5-103 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101].

SOURCE: Adopted April 15, 1974; amended at 2 Ill. Reg. 52, p. 473, effective January 1, 1979; codified at 7 Ill. Reg. 15949; amended at 7 Ill. Reg. 15972, effective November 18, 1983; emergency amendment at 8 Ill. Reg. 7636, effective May 17, 1984, for a maximum of 150 days; amended at 8 Ill. Reg. 21231, effective October 15, 1984; amended at 9 Ill. Reg. 4029, effective April 1, 1985; amended at 9 Ill. Reg. 9453, effective June 10, 1985; amended at 9 Ill. Reg. 18912, effective November 20, 1985; amended at 10 Ill. Reg. 161, effective December 23, 1985; emergency amendment at 10 Ill. Reg. 775, effective January 1, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 10526, effective May 30, 1986; amended at 11 Ill. Reg. 9035, effective May 1, 1987; emergency repealer and emergency rules adopted at 12 Ill. Reg. 1295, effective January 1, 1988, for a maximum of 150 days; Part repealed, new Part adopted at 12 Ill. Reg. 9645, effective May 25, 1988; amended at 13 Ill. Reg. 7570, effective May 15, 1989; amended at 13 Ill. Reg. 16971, effective November 1, 1989; amended at 14 Ill. Reg. 10021, effective June 15, 1990; amended at 15 Ill. Reg. 8205, effective June 1, 1991; amended at 27 Ill. Reg. 13360, effective August 1, 2003; amended at 29 Ill. Reg. 14540, effective October 1, 2005; amended at 38 Ill. Reg. 13859, effective June 20, 2014; amended at 46 Ill. Reg. 20777, effective December 15, 2022.