Section 210.10  Fiscal Year for Annual Reports

All public utilities, as that term is defined in Section 3-105 of the Public Utilities Act (Act) [220 ILCS 5/3-105], and all telecommunications carriers, as that term is defined in Section 13-202 of the Act [220 ILCS 5/13-202] shall report on a calendar year basis, ending on December 31 of each year, for purposes of the annual reports required by Section 5-109 of the Act [220 ILCS 5/5-109], except that this requirement shall apply to the services of an electing provider and to competitive telecommunications rates and services only to the extent that the Commission requires annual reports authorized by Section 5-109, provided the telecommunications provider may use the most recent version of generally accepted accounting practices or accounting systems it uses for financial reporting purposes in the annual report [220 ILCS 5/13-101].

(Source:  Amended at 38 Ill. Reg. 15900, effective July 11, 2014)