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TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION SUBCHAPTER f: TELEPHONE UTILITIES PART 712 COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS SECTION 712.345 RELATIVE INVESTMENT VALUE REGULATED/NONREGULATED
Section 712.345 Relative Investment Value – Regulated/Nonregulated
a) The reference to relative investment value as the basis for the regulated and nonregulated apportionment indicates that the proportional relationship of the regulated and nonregulated investment in a specific investment category (e.g., Central Office) is used to determine the regulated and nonregulated balances in the cost pool apportioned.
b) Relative investment value is used to apportion selected cost pools to regulated and nonregulated activities. The specific measures used for each account apportionment are outlined in Subpart E:
Account 1220 Inventories
Account 2110 Land and Support Assets
Account 3100 Accumulated Depreciation
Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use
Account 3300 Accumulated Depreciation – Nonoperating
Account 3410 Accumulated Amortization – Capitalized Leases
Account 6110 Network Support Expenses
Account 6120 General Support Expenses
Account 6210 Central Office Switching Expense
Account 6220 Operations System Expense
Account 6230 Central Office Transmission Expenses
Account 6310 Information Origination/Termination Expenses
Account 6410 Cable and Wire Facilities Expenses
Account 6510 Other Property, Plant and Equipment Expenses
Account 6530 Network Operations Expense
Account 6560 Depreciation and Amortization Expenses
Account 7200 Operating Taxes
Account 7500 Interest and Related Items
(Source: Amended at 27 Ill. Reg. 12489, effective August 1, 2003) |