TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.10 ADOPTION OF 18 CFR 101 BY REFERENCE
Section 415.10 Adoption of
18 CFR 101 by Reference
The Illinois Commerce Commission
("Commission") adopts 18 CFR 101, as of November 27, 2013, as its
uniform system of accounts for electric utilities, subject to the exceptions
set forth in Section 415.200 et seq. of this Part. No incorporation in this
Part includes any later amendment or edition.
(Source: Amended at 38 Ill.
Reg. 23806, effective December 2, 2014)
 | TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.20 ADOPTION OF 18 CFR 116 BY REFERENCE (REPEALED)
Section 415.20 Adoption of
18 CFR 116 by Reference (Repealed)
(Source: Repealed at 23 Ill. Reg. 1346, effective February 1, 1999)
SUBPART B: ADDITIONS TO AND DELETIONS FROM CFR PROVISIONS
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.200 DEFINITIONS
Section 415.200 Definitions
Definition 7,
"Commission," is deleted and replaced by the following:
"'Commission' means the Illinois Commerce Commission when not otherwise
indicated in the context." References to "Commission" in
relation to "licensed projects" under the provisions of the Federal
Power Act shall be construed to refer to the Federal Energy Regulatory
Commission.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.210 GENERAL INSTRUCTION 1
Section 415.210 General
Instruction 1
General Instruction 1,
"Classification of Utilities," is deleted and replaced by the
following:
"A. This system of accounts applies to all utilities;
provided, however, if in the opinion of any utility having annual operating
revenues of less than $10,000,000, this system of accounts should prove to be
unduly burdensome, such utility may, with the approval of the Director of
Accounting of the Commission, group or combine certain accounts herein in order
that the accounting requirements for small utilities may conform more nearly to
the nature and volume of business transacted. Requests to group or combine
accounts shall be made in writing, including a statement of the proposed
modifications. In determining whether this system of accounts is unduly
burdensome with respect to a utility, the Director of Accounting shall
consider, among other things, whether compliance will require additional
resources. The Director of Accounting shall make this determination within six
months of receiving the written request. Having obtained such approval, the
utility shall continue to use the system as modified on a consistent basis.
B. For purposes of implementation, all electric utilities subject
to Illinois Commerce Commission jurisdiction shall be regarded as
"major" utilities. Account designations, instructions,
interpretations, and references to "nonmajor" utilities will not
apply.
C. 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 22 Ill. Reg. 6647, effective April 1, 1998)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.250 GENERAL INSTRUCTION 5
Section 415.250 General
Instruction 5
In General Instruction 5,
"Submittal of Questions," the phrase "Director of Accounting of
the" is added between "the" and "Commission."
(Source: Amended at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.270 GENERAL INSTRUCTION 7 (REPEALED)
Section 415.270 General
Instruction 7 (Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.280 GENERAL INSTRUCTION 7.1 (REPEALED)
Section 415.280 General
Instruction 7.1 (Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.330 GENERAL INSTRUCTION 12 (REPEALED)
Section 415.330 General
Instruction 12 (Repealed)
(Source: Repealed at 9 Ill. Reg. 4016, effective April 1, 1985)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.340 GENERAL INSTRUCTION 13
Section 415.340 General
Instruction 13
In General Instruction 13,
"Accounting for Other Departments," the term "proper
authority" is deleted and replaced by the phrase "the
Commission."
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.380 GENERAL INSTRUCTION 17
Section 415.380 General
Instruction 17
In General Instruction 17,
"Long-Term Debt: Premium, Discount and Expense, and Gain or Loss on
Reacquisition," in Paragraph J, "Alternate method," the phrase
"Where a regulatory authority or group of regulatory authorities having
prime rate jurisdiction over the utility" is deleted and replaced by the
phrase "When the Commission."
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.390 GENERAL INSTRUCTION 18
Section 415.390 General
Instruction 18
In General Instruction 18,
"Comprehensive Interperiod Income Tax Allocation," in Paragraph B,
the phrase "regulatory authority having rate jurisdiction over the
utility" is deleted and replaced by the word "Commission".
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.410 GENERAL INSTRUCTION 20
Section 415.410 General
Instruction 20
In General Instruction 20,
"Accounting for leases" in paragraph A, second sentence the phrase
which reads "is effective January 1, 1984" is replaced with "was
effective August 15, 1985". In the third sentence of this paragraph, the
phrase "reporting to the FERC," is amended to read "reporting to
the Commission."
(Source: Amended at 22 Ill. Reg. 11553, effective August 1, 2007)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.411 GENERAL INSTRUCTION 21
Section 415.411 General
Instruction 21
a) In Paragraph A, the following sentences are added:
"Allowances allocated from the Environmental Protection Agency shall
be recorded in Account 158.1, Allowance Inventory, and shall not be recorded in
Account 124, Other Investments. An emission allowance acquired for speculative
purposes initially recorded in Account 124, Other Investments, may not be later
transferred to Account 158.1, Allowance Inventory. Conversely, an emission
allowance not acquired for speculative purposes initially recorded in Account
158.1, Allowance Inventory, may not be later transferred to Account 124, Other
Investments."
b) In Paragraph C, the following sentence is added:
"The cost of allowances shall include any direct cost of
acquisition, such as broker fees or sales commissions, but shall not include
indirect expenses such as legal fees to draw up the allowance purchase
contract."
c) Paragraph H is deleted and replaced by the following:
"H. Gains on dispositions of allowances, other than allowances held
for speculative purposes, shall be accounted for as follows. First, if there
is uncertainty as to the regulatory treatment, the gain shall be deferred in
Account 254, Other Regulatory Liabilities, pending resolution of the
uncertainty. Second, if there is certainty as to the existence of a regulatory
liability, the gain will be credited to Account 254, with subsequent
recognition in Account 411.8, Gains from Disposition of Allowances, which, at
the utility's option, can be recognized in equal amounts over a period not to
exceed twelve months. Third, all other gains will be credited to Account
411.8, Gains from Disposition of Allowances. Losses on disposition of
allowances, other than allowances held for speculative purposes, shall be
accounted for as follows. Losses that qualify as regulatory assets shall be
charged directly to Account 182.3, Other Regulatory Assets. All other losses
shall be charged to Account 411.9, Losses from Disposition of Allowances which,
at the utility's option, can be recognized in equal amounts over a period not
to exceed twelve months. (See Definition No. 30.) Gains or losses on
disposition of allowances held for speculative purposes shall be recognized in
Account 421, Miscellaneous Nonoperating Income, or Account 426.5, Other
Deductions, as appropriate.
(Source: Added at 18 Ill. Reg. 17996, effective December 15, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.420 ELECTRIC PLANT INSTRUCTION 2 (REPEALED)
Section 415.420 Electric
Plant Instruction 2 (Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.430 ELECTRIC PLANT INSTRUCTION 3
Section 415.430 Electric
Plant Instruction 3
In Electric Plant Instruction 3,
"Components of Construction Cost," the changes set forth in the
remainder of this Section are made.
a) In Paragraph (17)(b), the words "Federal Energy
Regulatory" are added between "the" and "Commission's".
b) The following is added at the end of Paragraph (17)(b):
"If the balance for S (Short-term debt balances) exceeds
the balance for W (Average balance in construction work in progress plus
nuclear fuel in process of refinement, conversion, enrichment and fabrication),
the maximum total AFUDC rate to be utilized will be the weighted average
short-term debt rate. In instances where this occurs, the entire credit for
AFUDC will be recorded in Account 432, Allowance for borrowed funds used during
construction – credit."
c) The following is added as Paragraph (17)(c):
"(c) All deviations from the AFUDC formula shown in
Electric Plant Instruction 3(17)(a) above must have approval from the
Commission before implementation. In determining whether to approve such
deviations, the Commission will consider the degree to which current securities
issues have changed the embedded cost included in the annual computation
provided in the formula."
(Source: Amended at 28 Ill.
Reg. 334, effective December 31, 2003)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.450 ELECTRIC PLANT INSTRUCTION 5 (REPEALED)
Section 415.450 Electric
Plant Instruction 5 (Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.470 ELECTRIC PLANT INSTRUCTION 7
Section 415.470 Electric
Plant Instruction 7
In Electric Plant Instruction 7,
"Land and Land Rights," in Paragraph E, the phrase "411.6, Gains
from Disposition of Utility Plant, or 411.7, Losses from Disposition of Utility
Plant when such property has been recorded in Account 105, Electric Plant Held
for Future Use, otherwise to account" is deleted.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.500 ELECTRIC PLANT INSTRUCTION 10
Section 415.500 Electric
Plant Instruction 10
In Electric Plant Instruction
10, "Additions and Retirements of Electric Plant," in Paragraph E,
the phrase "411.6, Gains from Disposition of Utility Plant, or 411.7,
Losses from Disposition of Utility Plant when the property has been recorded in
Account 105, Electric Plant Held for Future Use, otherwise to accounts" is
deleted.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.940 INCOME CHART OF ACCOUNTS
Section 415.940 Income Chart
of Accounts
In the Income Chart of Accounts,
Account 426.1, "Donations," is deleted.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.970 OPERATION AND MAINTENANCE EXPENSE CHART OF ACCOUNTS
Section 415.970 Operation
and Maintenance Expense Chart of Accounts
In the Operation and Maintenance
Expense Chart of Accounts, Account 914 and the caption "Revenues from
merchandising, jobbing and contract work" are added, and Account 915 and
the caption "Cost and expenses of merchandising, jobbing and contract
work" are added.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.1020 ACCOUNT 102 (REPEALED)
Section 415.1020 Account 102
(Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.1050 ACCOUNT 105
Section 415.1050 Account 105
In Account 105, "Electric
plant held for future use," changes set forth in the remainder of this
Section are made.
a) The last sentence of Paragraph D is deleted, and in the first
sentence of Paragraph D, the phrase "411.6 or 411.7, as appropriate, except
when determined to be significant by the Commission" is deleted and
replaced by the following phrase: "421.1 or 421.2, as appropriate, except
as otherwise authorized or determined by the Commission. In determining
whether to allow such an exception, the Commission shall consider, among other
things, the prior rate treatment of the asset involved, the purpose for which
the asset is used, and the length of time the asset is held."
b) The following is added as Paragraph F: "F. Gains or
losses from abandonment shall be recorded in Account 434 or 435 as may be
appropriate unless otherwise directed by the Commission. In determining
whether to direct alternate recording, the Commission shall consider, among
other things, the history of the land parcel, and the reason for
abandonment."
c) Paragraph C is deleted in its entirety.
(Source: Amended at 9 Ill. Reg. 4016, effective April 1, 1985)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.1080 ACCOUNT 108 (REPEALED)
Section 415.1080 Account 108
(Repealed)
(Source: Repealed at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.2010 ACCOUNTS 201, 202, 203, AND 204
Section 415.2010 Accounts
201, 202, 203, and 204
In Account 201, Common Stock
Issued, Account 202, Common Stock Subscribed, Account 203, Common Stock
Liability for Conversion, and Account 204, Preferred Stock Issued, the
following changes are adopted:
a) Identify the NOTE as NOTE A.
b) Adopt the following as NOTE B:
"Records with respect to this account shall be
maintained so as to identify the amount of discount, including underwriting
discounts recorded in this account. The records shall be kept so as to show
separately the amount of discount on common stock issuances and preferred
issuances. Amounts which have been recovered through rates shall also be
identified separately. The details of this account as to amounts of discount
on common and preferred stock issuances and amounts recovered through rates
shall be disclosed in the annual report to the Commission (ICC Form 21). This
procedure may be followed for existing common stock expenses which have not
been recovered through rates as of December 31, 1993."
(Source: Added at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.2070 ACCOUNT 207
Section 415.2070 Account 207
In Account 207, Premium on
Capital Stock, add the following as NOTE A:
"Records with respect to this account shall be
maintained so as to identify the amount of discount, including underwriting
discounts recorded in this account. The records shall be kept so as to show
separately the amount of discount on common stock issuances and preferred
issuances. Amounts which have been recovered through rates shall also be
identified separately. The details of this account as to amounts of discount
on common and preferred stock issuances and amounts recovered through rates
shall be disclosed in the annual report to the Commission (ICC Form 21). This
procedure may be followed for existing common stock expenses which have not
been recovered through rates as of December 31, 1993."
(Source: Added at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.2110 ACCOUNT 211
Section 415.2110 Account 211
In Account 211, Miscellaneous
Paid In Capital, delete the word "all" in the last sentence of the
first paragraph.
(Source: Added at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.2140 ACCOUNT 214
Section 415.2140 Account 214
In Account 214, Capital Stock
Expense, add the following to NOTE B:
"The utility may elect to delay amortization of common
stock expenses until the Commission determines the recoverability of such
expenses through rates. In any case, only those common stock expenses which
remain unrecovered through rates shall be recorded in this account. Common
stock expenses, which have been recovered through rates, shall be amortized to
Account 211, Miscellaneous Paid-In-Capital. This procedure may be followed for
existing capital stock expenses which have not been recovered through rates as
of December 31, 1993."
(Source: Added at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.4118 ACCOUNT 411.8
Section 415.4118 Account
411.8
The following is added to the
last sentence in this Section:
"or in the appropriate deferred tax accounts such as
Account 410.1 or 411.1 to recognize IRS tax requirements."
(Source: Added at 18 Ill. Reg. 17996, effective December 15, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.4119 ACCOUNT 411.9
Section 415.4119 Account
411.9
The following is added to the
last sentence in this Section:
"or in the appropriate deferred tax accounts such as
Account 410.1 or 411.1 to recognize IRS tax requirements."
(Source: Added at 18 Ill. Reg. 17996, effective December 15, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.4160 ACCOUNT 416
Section 415.4160 Account 416
In Account 416, "Costs and
expenses of merchandising, jobbing and contract work," Note 1 is deleted
and replaced by the following: "NOTE 1: Classification between operating
and nonoperating functions will depend upon the nature of the revenues, costs
and expenses. Refer to Accounts 914 and 915 for operating function
classification."
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.4261 ACCOUNT 426.1 (REPEALED)
Section 415.4261 Account
426.1 (Repealed)
(Source: Repealed at 28 Ill.
Reg. 334, effective December 31, 2003)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.4390 ACCOUNT 439
Section 415.4390 Account 439
Account 439, "Adjustments
to retained earnings." The phrase "Director of Accounting of
the" is added before "Commission."
(Source: Amended at 18 Ill. Reg. 10692, effective July 1, 1994)
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.5180 ACCOUNT 518
Section 415.5180 Account 518
In Account 518, "Nuclear
fuel expense," the following is added as Paragraph E: "E. This
account shall also include provisions for storage and disposal of spent nuclear
fuel including spent fuel disposal fees."
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.9140 ACCOUNTS 914 AND 915
Section 415.9140 Accounts
914 and 915
Accounts 914 and 915 are added
as set forth in Appendix G, Exhibit A.
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.9302 ACCOUNT 930.2 (REPEALED)
Section 415.9302 Account
930.2 (Repealed)
(Source: Repealed at 28 Ill.
Reg. 334, effective December 31, 2003)
Section 415.APPENDIX G Operation and Maintenance Expense Accounts
| TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER c: ELECTRIC UTILITIES
PART 415
UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES
SECTION 415.APPENDIX G OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
Section 415.APPENDIX G Operation
and Maintenance Expense Accounts
Section 415.EXHIBIT A Accounts
914 and 915
914 Revenues from
merchandising, jobbing and contract work.
915 Costs and expenses of
merchandising, jobbing and contract work.
A. These accounts shall include respectively all revenues derived
from the sale of merchandise and jobbing or contract work and all expenses
incurred in such activities.
B. Records in support of these accounts shall be so kept as to
permit summarization of revenues, costs and expenses by major items.
ITEMS
Account 914:
1. Revenues from sale of merchandise and from jobbing and
contract work.
2. Discounts and allowances made in settlement of bills from
merchandise and jobbing work.
Account 915:
Labor:
1. Canvassing and demonstrating appliances in homes and other
places for the purpose of selling appliances.
2. Demonstrating and selling activities in sales rooms.
3. Installing appliances on customer premises where such work is
done only for purchasers of appliances from the utility.
4. Installing pipe, or other property work on a jobbing or
contract basis.
5. Preparing advertising materials for appliance sale purposes.
6. Receiving and handling customer orders for merchandise for
jobbing services.
7. Cleaning and tidying sales rooms.
8. Maintaining display counters and other equipment used in
merchandising.
9. Arranging merchandise in sales rooms and decorating display
windows.
10. Reconditioning repossessed appliances.
11. Bookkeeping and other clerical work in connection with
merchandise and jobbing activities.
12. Supervising merchandising and jobbing operations.
Materials and Expenses:
13. Advertising in newspapers, periodicals, radio, television,
etc.
14. Cost of merchandise sold and of materials used in jobbing
work.
15. Stores expenses on merchandise and jobbing stocks.
16. Fees and expenses of advertising and commercial artists'
agencies.
17. Printing booklets, dodgers, and other advertising data.
18. Premiums given as inducement to buy appliances.
19. Light, heat, and power.
20. Rent of sales rooms or of equipment.
21. Transportation expense in delivery and pick-up of appliances
by utility's facilities or by others.
22. Stationery and office supplies and expenses.
23. Taxes directly assignable to merchandising and jobbing
operations.
24. Losses from uncollectible merchandising and jobbing
accounts.
Note A:
Classification between operating and nonoperating functions will depend upon
the nature of the revenues, costs and expenses. Refer to Accounts 415 and 416
for non-operating function classification.
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