ADMINISTRATIVE CODE

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  4. CHAPTER I: ILLINOIS COMMERCE COMMISSION
TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER b: PROVISIONS APPLICABLE TO MORE THAN ONE KIND OF UTILITY
PART 285 STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
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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
Section 285.160 Instructions for the Provision of Standard Information Requirements to Commission Staff
Section 285.165 Instructions for the Provision of Standard Information Requirements to the Administrative Law Judge

SUBPART B: GENERAL INFORMATION REQUIREMENTS

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 INSTRUCTIONS FOR SCHEDULES AND WORK PAPERS

Section 285.400 Schedules
Section 285.410 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: Proposed Tariff Sheets
Section 285.5015 Schedule E-2: Proposed Revisions to 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 (Repealed)
Section 285.5205 Schedule E-6: Imputation Tests – Telecommunications Carriers (Repealed)
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

Section 285.APPENDIX A Work Paper Referencing System
AUTHORITY: Implementing Sections 9-201, 16-108, and 16-108.5 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/9-201, 16-108, 16-108.5 and 10-101].
SOURCE: Adopted at 5 Ill. Reg. 9029, effective August 28, 1981; amended and codified at 7 Ill. Reg. 15562, effective December 20, 1983; emergency amendment at 10 Ill. Reg. 760, effective January 1, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 8980, effective May 25, 1986; amended at 14 Ill. Reg. 6000, effective May 1, 1990; amended at 15 Ill. Reg. 16050, effective November 1, 1991; amended at 18 Ill. Reg. 10684, effective July 1, 1994; old Part repealed, new Part adopted at 27 Ill. Reg. 12251, effective August 1, 2003; amended at 38 Ill. Reg. 7598, effective March 20, 2014.