Company: AILIM
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001002910-25-000129
Chunk: 26

Company: Ameren Illinois Co
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 2
Chunk 26
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. Ameren’s and Ameren Missouri’s depreciation and amortization expenses for the three and nine months ended September 30, 2025, compared with the year-ago periods, were affected by the following, which include the effect of the additional investments at Ameren Missouri:

•Increased depreciation and amortization of $16 million and $21 million, respectively, due to the inclusion in base rates of property, plant, and equipment previously eligible for deferral to a regulatory asset under the PISA and RESRAM effective June 1, 2025, pursuant to the April 2025 MoPSC electric rate order.

•The amortization of a regulatory asset associated with the securitization of Ameren Missouri’s Rush Island Energy Center increased depreciation and amortization expenses by $5 million and $16 million, respectively.

•Depreciation and amortization expenses reflected a deferral to a regulatory asset of depreciation associated with investments in eligible property, plant, and equipment not yet included in base rates, pursuant to PISA. Base rates were updated to include the eligible property, plant, and equipment in-service through December 31, 2024, when new customer rates became effective on June 1, 2025, pursuant to the April 2025 MoPSC electric rate order. The effect of rebasing PISA and increased amortization of prior PISA deferrals, increased depreciation and amortization by $10 million in both periods.

•The lower net deferral pursuant to a tracker related to certain excess deferred income taxes, which increased depreciation and amortization expenses by $7 million and $10 million, respectively.

•Depreciation and amortization rate changes effective June 1, 2025, pursuant to the April 2025 MoPSC electric rate order, which increased depreciation and amortization expenses by $4 million and $5 million, respectively.

•The absence of depreciation expense associated with Ameren Missouri’s Rush Island Energy Center decreased expenses by $9 million and $27 million, respectively.

•Lower amortization of prior deferrals and the higher net under-recovery of RESRAM eligible expenses decreased depreciation and amortization expenses by $10 million and $16 million, respectively. 

61

Taxes Other Than Income Taxes

Increase (Decrease) by SegmentOverall Ameren Increase of $14 Million (QTD YoY)Overall Ameren Increase of $23 Million (YTD YoY)Total by Segment(a)

(a)Includes $3 million, $2 million, $7 million, and $