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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 712.3410 ACCOUNT 3410 ACCUMULATED AMORTIZATION CAPITALIZED LEASES
Section 712.3410 Account 3410 Accumulated Amortization – Capitalized Leases
a) Regulated cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3) Cost Definition: Directly assignable
b) Nonregulated cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Nonregulated
3) Cost Definition: Directly assignable
c) Other cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Methodology by major asset class
3) Cost Definition: Indirectly attributable
4) Comments: Analysis will be performed to determine major asset classification of property. Apportionment will be based on methodology for the asset classification.
(Source: Added at 27 Ill. Reg. 12489, effective August 1, 2003) |