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TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION

TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER f: TELEPHONE UTILITIES
PART 711 COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS

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SUBPART A: APPLICATION

Section 711.5 Application

SUBPART B: PRELIMINARY MATERIALS

Section 711.10 Description of Nonregulated Activities

Section 711.15 Incidental Activities

SUBPART C: CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS

Section 711.20 Corporate Organization

Section 711.25 Affiliate Transactions

SUBPART D: COST APPORTIONMENT METHODOLOGY

Section 711.100 Overview

Section 711.105 Cost Apportionment

Section 711.107 Time Reporting Procedures

Section 711.110 Cost and Allocation Definitions (Repealed)

Section 711.115 Cost Pools (Repealed)

Section 711.200 Cost Pool Apportionment Bases (Repealed)

Section 711.205 Cost Pool Account Transaction Analysis (Repealed)

Section 711.210 Analysis of Leased Assets (Repealed)

Section 711.215 Analysis of Motor Vehicle Records (Repealed)

Section 711.220 Analysis of Information Management Projects (Repealed)

Section 711.225 Analysis of Research and Development Projects (Repealed)

Section 711.230 Analysis of Purchase Records (Repealed)

Section 711.235 Analysis of Tax Records (Repealed)

Section 711.245 Computer Application Activity Analysis (Repealed)

Section 711.250 Building/Floor Space Use Study (Repealed)

Section 711.255 Direct Reporting (Repealed)

Section 711.260 Flight Logs (Repealed)

Section 711.265 Property Record Analysis (Repealed)

Section 711.270 Relative Investment Value – Cost Pool Apportionment (Repealed)

Section 711.275 Testing Activity Study (Repealed)

Section 711.280 Regulated/Nonregulated Apportionment Bases (Repealed)

Section 711.285 Account Transaction Analysis – Regulated/Nonregulated (Repealed)

Section 711.290 Billing and Collection Study (Repealed)

Section 711.305 Customer and Corporate Operations Wages and Salaries (Repealed)

Section 711.309 Engineering Time Reporting (Repealed)

Section 711.310 Engineering Wages and Salaries (Repealed)

Section 711.315 General Allocator (Repealed)

Section 711.320 Marketing Allocator (Repealed)

Section 711.325 Network Plant Wages and Salaries (Repealed)

Section 711.330 Plant Support Wages and Salaries (Repealed)

Section 711.335 Projected Regulated/Nonregulated Shared Usage (Repealed)

Section 711.340 Regulated/Nonregulated Actual Usage (Repealed)

Section 711.345 Relative Investment Value – Regulated/Nonregulated (Repealed)

Section 711.350 Relative Regulated/Nonregulated Pre-Tax Book Income (Repealed)

Section 711.355 Relative Regulated/Nonregulated Revenues (Repealed)

Section 711.360 Service Center Activity Study (Repealed)

Section 711.365 Service Order Activity Analysis (Repealed)

Section 711.370 Trouble Report Analysis (Repealed)

Section 711.375 Total Company Wages and Salaries (Repealed)

SUBPART E: COST APPORTIONMENT – ACCOUNTS

Section 711.1220 Account 1220 Materials and Supplies (Repealed)

Section 711.1439 Account 1439 Deferred Charges (Repealed)

Section 711.2002 Account 2002 Property Held for Future Telecommunications Use (Repealed)

Section 711.2003 Account 2003 Telecommunications Plant Under Construction – Short Term (Repealed)

Section 711.2004 Account 2004 Telecommunications Plant Under Construction – Long Term (Repealed)

Section 711.2005 Account 2005 Telecommunications Plant Adjustment (Repealed)

Section 711.2111 Account 2111 Land (Repealed)

Section 711.2112 Account 2112 Motor Vehicles (Repealed)

Section 711.2113 Account 2113 Aircraft (Repealed)

Section 711.2114 Account 2114 Special Purpose Vehicles (Repealed)

Section 711.2115 Account 2115 Garage Work Equipment (Repealed)

Section 711.2116 Account 2116 Other Work Equipment (Repealed)

Section 711.2121 Account 2121 Buildings (Repealed)

Section 711.2122 Account 2122 Furniture (Repealed)

Section 711.2123 Account 2123 Office Equipment (Repealed)

Section 711.2124 Account 2124 General Purpose Computers (Repealed)

Section 711.2211 Account 2211 Analog Electronic Switching (Repealed)

Section 711.2212 Account 2212 Digital Electronic Switching (Repealed)

Section 711.2215 Account 2215 Electro-mechanical Switching (Repealed)

Section 711.2220 Account 2220 Operator Systems (Repealed)

Section 711.2231 Account 2231 Radio Systems (Repealed)

Section 711.2232 Account 2232 Circuit Equipment (Repealed)

Section 711.2311 Account 2311 Station Apparatus (Repealed)

Section 711.2321 Account 2321 Customer Premises Wiring (Repealed)

Section 711.2341 Account 2341 Large Private Branch Exchange (Repealed)

Section 711.2351 Account 2351 Public Telephone Terminal Equipment (Repealed)

Section 711.2362 Account 2362 Other Terminal Equipment (Repealed)

Section 711.2411 Account 2411 Poles (Repealed)

Section 711.2421 Account 2421 Aerial Cable (Repealed)

Section 711.2422 Account 2422 Underground Cable (Repealed)

Section 711.2423 Account 2423 Buried Cable (Repealed)

Section 711.2424 Account 2424 Submarine Cable (Repealed)

Section 711.2425 Account 2425 Deep Sea Cable (Repealed)

Section 711.2426 Account 2426 Intrabuilding Network Cable (Repealed)

Section 711.2431 Account 2431 Aerial Wire (Repealed)

Section 711.2441 Account 2441 Conduit Systems (Repealed)

Section 711.2681 Account 2681 Capital Leases (Repealed)

Section 711.2682 Account 2682 Leasehold Improvements (Repealed)

Section 711.2690 Account 2690 Intangibles (Repealed)

Section 711.3100 Account 3100 Accumulated Depreciation (Repealed)

Section 711.3200 Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use (Repealed)

Section 711.3410 Account 3410 Accumulated Amortization – Capitalized Leases (Repealed)

Section 711.3420 Account 3420 Accumulated Amortization – Leasehold Improvements (Repealed)

Section 711.3500 Account 3500 Accumulated Amortization – Intangibles (Repealed)

Section 711.3600 Account 3600 Accumulated Amortization – Other (Repealed)

Section 711.4100 Account 4100 Net Current Deferred Operating Income Tax (Repealed)

Section 711.4340 Account 4340 Net Noncurrent Deferred Operating Income Tax (Repealed)

Section 711.6112 Account 6112 Motor Vehicle Expense (Repealed)

Section 711.6113 Account 6113 Aircraft Expense (Repealed)

Section 711.6114 Account 6114 Special Purpose Vehicle Expense (Repealed)

Section 711.6115 Account 6115 Garage Work Equipment Expense (Repealed)

Section 711.6116 Account 6116 Other Work Equipment Expense (Repealed)

Section 711.6121 Account 6121 Land and Building Expense (Repealed)

Section 711.6122 Account 6122 Furniture and Artworks Expense (Repealed)

Section 711.6123 Account 6123 Office Equipment Expense (Repealed)

Section 711.6124 Account 6124 General Purpose Computers Expense (Repealed)

Section 711.6211 Account 6211 Analog Electronic Expense (Repealed)

Section 711.6212 Account 6212 Digital Electronic Expense (Repaeled)

Section 711.6215 Account 6215 Electro-mechanical Expense (Repealed)

Section 711.6220 Account 6220 Operators System Expense (Repealed)

Section 711.6231 Account 6231 Radio Systems Expense (Repealed)

Section 711.6232 Account 6232 Circuit Equipment Expense (Repealed)

Section 711.6311 Account 6311 Station Apparatus Expense (Repealed)

Section 711.6341 Account 6341 Large Private Branch Exchange Expense (Repealed)

Section 711.6351 Account 6351 Public Telephone Terminal Equipment Expense (Repealed)

Section 711.6362 Account 6362 Other Terminal Equipment Expense (Repealed)

Section 711.6411 Account 6411 Poles Expense (Repealed)

Section 711.6421 Account 6421 Aerial Cable Expense (Repealed)

Section 711.6422 Account 6422 Underground Cable Expense (Repealed)

Section 711.6423 Account 6423 Buried Cable Expense (Repealed)

Section 711.6424 Account 6424 Submarine Cable Expense (Repealed)

Section 711.6425 Account 6425 Deep Sea Cable Expense (Repealed)

Section 711.6426 Account 6426 Intrabuilding Network Cable Expense (Repealed)

Section 711.6431 Account 6431 Aerial Wire Expense (Repealed)

Section 711.6441 Account 6441 Conduit Systems Expense (Repealed)

Section 711.6511 Account 6511 Property Held for Future Telecommunications Use Expense (Repealed)

Section 711.6512 Account 6512 Provisioning Expense (Repealed)

Section 711.6531 Account 6531 Power Expense (Repealed)

Section 711.6532 Account 6532 Network Administration Expense (Repealed)

Section 711.6533 Account 6533 Testing Expense (Repealed)

Section 711.6534 Account 6534 Plant Operations Administrative Expense (Repealed)

Section 711.6535 Account 6535 Engineering Expense (Repealed)

Section 711.6540 Account 6540 Access Expense (Repealed)

Section 711.6561 Account 6561 Depreciation Expense – Telecommunications Plant in Service (Repealed)

Section 711.6562 Account 6562 Depreciation Expense – Property Held for Future Telecommunications Use (Repealed)

Section 711.6563 Account 6563 Amortization Expense – Tangible (Repealed)

Section 711.6564 Account 6564 Amortization Expense – Intangible (Repealed)

Section 711.6565 Account 6565 Amortization Expense – Other (Repealed)

Section 711.6611 Account 6611 Product Management Expense (Repealed)

Section 711.6612 Account 6612 Sales Expense (Repealed)

Section 711.6613 Account 6613 Product Advertising Expense (Repealed)

Section 711.6621 Account 6621 Call Completion Services Expense (Repealed)

Section 711.6622 Account 6622 Number Services Expense (Repealed)

Section 711.6623 Account 6623 Customer Services Expenses (Repealed)

Section 711.6711 Account 6711 Executive Expense (Repealed)

Section 711.6712 Account 6712 Planning Expense (Repealed)

Section 711.6721 Account 6721 Accounting and Finance Expense (Repealed)

Section 711.6722 Account 6722 External Relations Expense (Repealed)

Section 711.6723 Account 6723 Human Resources Expense (Repealed)

Section 711.6724 Account 6724 Information Management Expense (Repealed)

Section 711.6725 Account 6725 Legal Expense (Repealed)

Section 711.6726 Account 6726 Procurement Expense (Repealed)

Section 711.6727 Account 6727 Research and Development Expense (Repealed)

Section 711.6728 Account 6728 Other General and Administrative Expense (Repealed)

Section 711.6790 Account 6790 Provision for Uncollectible Notes Receivable (Repealed)

Section 711.7110 Account 7110 Income from Custom Work (Repealed)

Section 711.7130 Account 7130 Return from Nonregulated Use of Regulated Facilities (Repealed)

Section 711.7140 Account 7140 Gains and Losses from Foreign Exchange (Repealed)

Section 711.7150 Account 7150 Gains and Losses from the Distribution of Land and Artwork (Repealed)

Section 711.7160 Account 7160 Other Operating Gains and Losses (Repealed)

Section 711.7210 Account 7210 Operating Investment Tax Credits – Net (Repealed)

Section 711.7220 Account 7220 Operating Federal Income Taxes (Repealed)

Section 711.7230 Account 7230 Operating State and Local Income Taxes (Repealed)

Section 711.7240 Account 7240 Operating Other Taxes (Repealed)

Section 711.7250 Account 7250 Provision for Deferred Operating Income Taxes – Net (Repealed)

Section 711.7350 Account 7350 Gains or Losses from the Disposition of Certain Property (Repealed)

Section 711.7370 Account 7370 Special Charges (Repealed)

Section 711.7400 Account 7400 Nonoperating Taxes (Repealed)

Section 711.7510 Account 7510 Interest on Funded Debt (Repealed)

Section 711.7520 Account 7520 Interest Expense – Capital Leases (Repealed)

Section 711.7530 Account 7530 Amortization of Debt Issuance Expense (Repealed)

Section 711.7540 Account 7540 Other Interest Deductions (Repealed)

Section 711.7610 Account 7610 Extraordinary Income Credits (Repealed)

Section 711.7620 Account 7620 Extraordinary Income Charges (Repealed)

Section 711.7630 Account 7630 Current Income Tax Effects of Extraordinary Items – Net (Repealed)

Section 711.7640 Account 7640 Provision for Deferred Income Tax Effect of Extraordinary Items – Net (Repealed)

Section 711.8000 Audit Requirement

Section 711.8005 Waivers

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, 7-206, and 10-101].

SOURCE: Emergency rules adopted at 12 Ill. Reg. 1136, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9495, effective May 25, 1988; amended at 27 Ill. Reg. 12388, effective August 1, 2003; amended at 33 Ill. Reg. 7886, effective June 1, 2009; amended at 38 Ill. Reg. 13865, effective June 20, 2014.

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