TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION SUBCHAPTER e: WATER UTILITIES PART 650 UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES SECTION 650.115 ACCOUNTING INSTRUCTION 18
Section 650.115 Accounting Instruction 18
In paragraph D of Accounting Instruction 18, the clause "For contributed utility plant, the accumulated depreciation or amortization account shall be charged" is replaced by "For contributed utility plant, the accumulated depreciation or amortization account shall be credited."
(Source: Amended at 22 Ill. Reg. 11722, effective July 1, 1998) |