Section 712.350  Relative Regulated/Nonregulated Pre-Tax Book Income

Certain of the tax accounts of each company reflect taxes that are calculated on the basis of pre-tax book income.  This measure, therefore, is used to apportion the cost pools to regulated and nonregulated activities.  The account in which selected costs pools use this basis is:

Account 7200 Operating Taxes

(Source:  Amended at 27 Ill. Reg. 12489, effective August 1, 2003)