reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.394 - Retirement Unit Account 394 Laboratory Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each principal item of equipment such as:
Autoclaves
Barometers
Cameras
Centrifuge
Distilling apparatus
Furnaces
Microscopes
Ovens
Pitometers
Rain gauges
Refrigerators
Scales
Sterilizers
Stop watches
Testing machines
Thermometers
Voltmeters
b)
				Other bacteriological, electric, chemical hydraulic or research equipment not listed
				in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.395 - Retirement Unit Account 395 Power Operated Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Air Compressor, including driving unit and vehicle
Back filling machines
Boring machines
Bulldozers
Cranes and hoists
Diggers
Engines
Pile drivers
Pipe cleaning machines
Pipe coating or wrapping machines
Tractor - crawler type
Trenches
Other power operated equipment
b) It is intended that this account include only
				such large units as are generally self-propelled or mounted on moveable
				equipment.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.396 - Retirement Unit Account 396 Communication Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Each principal item of equipment such as:
Antenna
Booths
Cables
Distribution boards
Extension cords
Gongs
Handsets, manual and dial
Insulators
Intercommunicating sets
Loading coils
Operators desks
Poles and fixtures used wholly for telephone and telegraph
				  wires
Radio transmitting and receiving sets
Remote control equipment and lines
Sending keys
Storage batteries
Switchboards
Teleautograph circuit connections
Telegraph receiving sets
Telephone and telegraph circuits
Testing instruments
Towers
Underground conduit used wholly for telephone or telegraph wires
				  and cable wires
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.397 - Retirement Unit Account 397 Miscellaneous Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Electric signs advertising the corporate name or symbol
Hospitals and infirmary equipment
Kitchen equipment
Radios
Recreation equipment
Restaurant equipment
Operator's cottage furnishings
Soda fountains
Other miscellaneous equipment
b) Miscellaneous equipment of the nature above
				wherever practical shall be included in the utility plant accounts on a functional
				basis.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.398 - Retirement Unit Account 398 Other Tangible Property

Current through Register Vol. 48, No. 28, July 12, 2024
Any unit of tangible utility plant which is not provided for
				  elsewhere
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.1030 - Account 103

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 103, "Property Held for Future Use," add "Director of
				  Accounting" before "Commission" in Paragraph B.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.1081 - Account 108.1

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A(4) of Account 108.1, "Accumlated Depreciation of
				  Utility Plant in Service," delete the phrase "if such amortization is recognized by
				  the Commission."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.1240 - Account 124

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 124, "Utility Investments," delete the phrase "for the
				  purpose of insuring adequate sewer service."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.1410 - Account 141

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 141, "Customer Accounts Receivable," delete Paragraph
				  B.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.2150 - Account 215

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 215, "Unappropriated Retained Earnings," add "(See
				  Accounting Instruction 39)" to the last sentence.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.2180 - Account 218

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Note B of Account
				218, "Proprietary Capital (for proprietorships and partnerships only)," delete the
				words "earned surplus" and replace with "retained earnings."
b) Add as Note C: "Amounts payable to the
				proprietor as just and reasonable compensation for services performed (that level of
				compensation which would be paid to an equally qualified non-proprietor employee in
				the same circumstances) shall not be charge to this account but to appropriate
				operating expense or other accounts."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.2710 - Account 271

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 271, "Contributions in Aid of Construction," add the
				  phrase "(See Accounting Instruction 39)" to the end of Paragraph
				  B.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.2720 - Account 272

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A of Account 272, "Accumulated Amortization of
				  Contributions in Aid of Construction," delete the phrase "if recognized by the
				  Commission" and replace it with "(See Accounting Instruction 39)."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.2830 - Account 283

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 283, "Accumulated Deferred Income Taxes - Other,"
				  delete Paragraph E.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.4030 - Account 403

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A of Account 403, "Depreciation Expenses," delete the
				  second sentence.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.4120 - Account 412

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 412, "Investment Tax Credits," delete Paragraph B(1)
				  and replace with the following:
"(1) In
				amortizing the deferred investment tax credits related to property used in utility
				operations, the annual proportional amount credited to Account 412, 'Investment Tax
				Credits,' the utility must use Internal Revenue Code Section 46(f)(2) (
				26
				U.S.C.46(f)(2) ) treatment in
				proportional amortization to be credited to subaccount 412.11, 'Investment Tax
				Credits Restored to Operating Income, Utility Operations.'"
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.4200 - Account 420

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 420, "Allowance for Funds Used During Construction,"
				  delete the second sentence, retaining the reference to Accounting Instruction
				  19).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.4330 - Account 433

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 433, "Extraordinary Income" delete the phrase "Upon
				  approval of the regulatory authority."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.4340 - Account 434

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 434, "Extraordinary Deductions," delete the phrase
				  "Upon approval of the Commission."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.7600 - Account 760

Current through Register Vol. 48, No. 28, July 12, 2024
Delete material in Account 760, "Advertising Expenses," and
				  replace with the following:
"This account shall include the cost of labor, materials used and
				  expenses incurred in advertising designed to promote or retain the use of utility
				  service, except advertising the sale of merchandise by the utility. The account
				  shall be maintained so that informational and instructional advertising can be
				  readily ascertained. For expenses related to merchandising, jobbing, and contract
				  work, see Account 416, 'Cost and Expenses of Merchandising, Jobbing, and Contract
				  Work.'"
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Table A - Prescribed Plant Account Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
SEWER UTILITY PLANT ACCOUNTS
.1
.2
.3
.4
.5
.6
.7
Intangible Plant
Collection Plant
System Pumping Plant
Treatment and Disposal Plant
Reclaimed Water Treatment Plant
Distribution Plant
General Plant
351
Organization
351.1
352
Franchises
352.1
352.6
353
Land and Land Rights
353.2
353.3
353.4
353.5
353.6
353.7
354
Structures and Improvements
354.2
354.3
354.4
354.5
354.6
354.7
355
Power Generation Equipment
355.2
355.3
355.4
355.5
355.6
360
Collection Sewers - Force
360.2
361
Collection Sewers - Gravity
361.2
362
Special Collecting Structures
362.2
363
Services to Customers
363.2
364
Flow Measuring Devices
364.2
365
Flow Measuring Installation
365.2
366
Reuse Services
366.6
367
Reuse Meters and Meter Installation
367.6
370
Receiving Wells
370.3
371
Pumping Equipment
371.3
371.5
371.6
374
Reuse Distribution Reservoirs
374.5
375
Reuse Transmission & Distribution System
375.6
380
Treatment and Disposal Equipment
380.4
380.5
381
Plant Sewers
381.4
381.5
382
Outfall Sewer Line
382.4
382.5
389
Other Plant and Misc. Equipment
389.1
389.2
389.3
389.4
389.5
389.6
390
Office Furniture and Equipment
390.7
391
Transportation Equipment
391.7
392
Store Equipment
392.7
393
Tools, Shop and Equipment
393.7
394
Laboratory Equipment
394.7
395
Power Operated Equipment
395.7
396
Communication Equipment
396.7
397
Misc. Equipment
397.7
398
Other Tangible Plant
398.7
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 655 - PURCHASED WATER AND SEWAGE TREATMENT SURCHARGES › Section 655.10 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
a) A purchased
			 water/sewage treatment surcharge shall be applied to water/sewer bills of customers
			 of water/sewer utilities in the applicable rate zone for utilities having a
			 purchased water/sewage treatment surcharge rider and information sheet in effect and
			 on file with the Illinois Commerce Commission (Commission).
b) A purchased water/sewage treatment surcharge
			 shall be applied, during the effective month, in accordance with the provisions of
			 this Part.
c) Each purchased
			 water/sewage treatment surcharge shall be determined in accordance with Section
			 655.40 of this
			 Part.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 655 - PURCHASED WATER AND SEWAGE TREATMENT SURCHARGES › Section 655.20 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Public Utilities Act [220 ILCS 5 ].
"Base period" means the remaining months in the reconciliation year
				that includes the effective month.
"Billing unit" means the unit of billing for water billed to the
				customer by the utility, for example, thousands of gallons or hundreds of cubic
				feet.
"Commercial customer" means any customer that is not a residential
				customer or multi-unit residential customer.
"Effective month" means any month during which the water/sewage
				treatment surcharge shall be in effect.
"Equivalent billing units" means the number of 
				5/8-inch meters
				equivalent in flow to a larger meter.
"Information sheet" means a tariff sheet supplemental to the rider
				filed in accordance with this Part that establishes the initial or modified amount
				of a purchased water/sewage treatment surcharge.
"Large commercial customer" means a commercial customer with an
				annual water use of 100,000 gallons or more.
"Multi-unit residential customer" means a dwelling unit used
				primarily as a residence and located in a master metered building containing more
				than one such dwelling unit.
"Purchased water/sewage treatment surcharge" means the amount added
				to a customer's bill in accordance with Section
				655.40 of this Part.
"Rate zone" means the service areas to which a particular base rate
				or purchased water/sewage treatment surcharge applies, but does not include areas
				that have different base rates or purchased water/sewage treatment surcharges, even
				though such areas may be served by the utility.
"Reconciliation year" means the calendar year for which actual water
				and sewage costs and revenues attributable to the purchased water/sewage treatment
				surcharge are to be reconciled.
"Residential customer" means a customer serviced at an individually
				metered premises used primarily as a residence.
"Small commercial customer" means a commercial customer with an
				annual water use below 100,000 gallons.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 655 - PURCHASED WATER AND SEWAGE TREATMENT SURCHARGES › Section 655.30 - Recoverable Purchased Water/Sewage Treatment Costs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Costs recoverable through the purchased
			 water/sewage treatment surcharge shall include the following:
1) The cost of purchased water from an entity
			 other than the utility (including wheeling or delivery charges); and
2) The cost of purchased sewage treatment from an
			 entity other than the utility.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 655 - PURCHASED WATER AND SEWAGE TREATMENT SURCHARGES › Section 655.40 - Determination of Purchased Water/Sewage Treatment Surcharge

Current through Register Vol. 48, No. 28, July 12, 2024
a) For the recovery of purchased water costs, the
			 water surcharge shall consist of a monthly fixed charge and a variable charge.
1) The monthly fixed charge shall recover costs
			 that do not vary with the quantity of water purchased. Such fixed charges would
			 include items such as depreciation for existing facilities and capital-related costs
			 for new and existing facilities when such costs are billed by the supplier as a
			 fixed monthly or annual amount. If there are no fixed charges from the supplier, all
			 costs shall be recovered as a variable charge.
A)
			 Fixed costs shall be distributed among customers on an equivalent meter basis. A
			 5/8-inch disk meter shall equal one equivalent billing unit. Equivalent billing
			 units for meters of other sizes shall be based upon the following ratios:
Meter Size
5/8" disk
1.0
3/4" disk
1.5
1" disk
2.5
11/2" disk
5.0
2" disk
8.0
3" disk
15.0
4" disk
25.0
6" disk
50.0
8" disk
80.0
10" disk
115.0
12" disk
168.0
3" turbine
17.5
4" turbine
30.0
6" turbine
62.5
8" turbine
90.0
10" turbine
145.0
B) The
			 fixed charge shall be calculated using the following formula:
FC
=
FSC + Rf + Of
EBU
Where:
FC
=
Monthly fixed charge per equivalent billing unit to be
						  billed to customers during the base period.
FSC
=
Estimated fixed charge from the supplier during the base
						  period.
Rf
=
Utility-determined reconciliation component for the fixed
						  charge.
Of
=
Commission-ordered adjustment component for the fixed
						  charge.
EBU
=
Estimated equivalent billing units for the base
						  period.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 655 - PURCHASED WATER AND SEWAGE TREATMENT SURCHARGES › Section 655.60 - Implementation

Current through Register Vol. 48, No. 28, July 12, 2024
a) A utility proposing a
			 purchased water/sewage treatment surcharge under this Part shall file a purchased
			 water/sewage treatment surcharge rider in accordance with the requirements of
			 Section 9-201 of the Act [220 ILCS 5/9-201 ].
b) The amount of any new or modified purchased
			 water/sewage treatment surcharge shall be shown on an information sheet supplemental
			 to the purchased water/sewage treatment surcharge rider, which shall be filed in
			 accordance with this Section.
c) The
			 utility shall provide supporting documentation and workpapers with the filing of
			 each information sheet.
d) The utility
			 shall file the information sheet and supporting data for the purchased water/sewage
			 treatment surcharge no later than the 20th day of the month preceding the effective
			 month. An information sheet and supporting data filed after that date, but prior to
			 the first day of the effective month, shall be accepted only if it corrects an error
			 or errors from a timely filed information sheet for the same effective date. Any
			 other information sheet and supporting data shall be accepted only if submitted as a
			 special permission request to become effective on less than 45 days' notice under
			 the provisions of Section 9-201(a) of the Act [220 ILCS
			 5/9-201(a) ].
e) The purchased water/sewage treatment surcharge
			 shall be presented as a separate line item on the customer bills.
f) The revenues resulting from each purchased
			 water/sewage treatment surcharge shall be recorded in a separate revenue
			 subaccount.
g) A utility that presently
			 has in place a separate charge for the recovery of purchased water/sewage treatment
			 costs shall, within 180 days after December 19, 2001 (on or before June 17, 2002),
			 file with the Commission tariff sheets proposing to initiate a new purchased
			 water/sewage treatment surcharge rider consistent with this Part and cancel the
			 presently effective separate charge. Such tariff sheets shall reflect the utility's
			 proposal for disposition of reconciliation balances, if any, accrued under the
			 separate charge in effect when the tariff sheets are filed.
h) A utility shall provide notice as required by
			 Section 9-201(a) of the Act after the filing of each information sheet. The utility
			 also shall post notice of such filing in accordance with the requirements of 83 Ill.
			 Adm. Code 255. Unless filed as part of a general rate increase, notice of the filing
			 of a purchased water/sewage treatment surcharge rider also shall be given in the
			 manner required by this subsection for the filing of information sheets.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.10 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
a) The qualifying
			 infrastructure plant surcharge (QIP surcharge) shall be applied to water/sewer bills
			 of customers of water/sewer utilities in the rate zone where qualifying
			 infrastructure plant (QIP) is installed by utilities having an effective QIP
			 surcharge rider and information sheet in effect and on file with the Illinois
			 Commerce Commission (Commission).
b) The
			 purpose of the QIP surcharge is to recover a return on, and depreciation expense
			 related to, the utility's investment in QIP as described in Section
			 656.40
			 of this Part. The QIP surcharge rider is authorized by Section 9-220.2 of the Public
			 Utilities Act [220 ILCS
			 5/9-220.2].
c)
			 Each QIP surcharge percentage shall be determined in accordance with Section
			 656.60
			 of this Part.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.20 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Public Utilities Act [220 ILCS 5 ].
"Information sheet" means a tariff sheet filed in accordance with
				this Part to initiate or modify a QIP surcharge percentage.
"Operation year" means the calendar year (or portion thereof) during
				which a QIP surcharge percentage is applied to customer bills.
"QIP base rate revenues" mean revenues recorded in the certain
				accounts and their sub-accounts described in 83 Ill. Adm. Code 605, the Uniform
				System of Accounts for Water Utilities, and 83 Ill. Adm. Code 650, the Uniform
				System of Accounts for Sewer Utilities. For water utilities, QIP base rate revenues
				shall include revenues recorded in accounts 460, 461, 462, 464, 465, 466 and 469 as
				described in 83 Ill. Adm. Code 605. For sewer utilities, QIP base rate revenues
				shall include revenues recorded in accounts 521, 522, 523, 524 and 530 as described
				in 83 Ill. Adm. Code 650. QIP base rate revenues, however, shall not include
				revenues resulting from the QIP surcharge or any revenues attributable to Purchased
				Water and Sewage Treatment Surcharges developed pursuant to 83 Ill. Adm. Code
				655.
"QIP surcharge percentage" is the percentage determined in
				accordance with Section
				656.60
				for filing in an information sheet.
"QIP-related costs" or "QIP costs" mean costs that are recoverable
				through the QIP surcharge percentage as determined in accordance with Sections
				656.50
				and 656.60.
"Qualifying infrastructure plant surcharge" or "QIP surcharge" means
				the amount added to a customer bill when the QIP surcharge percentage is applied in
				accordance with Section
				656.60(a).
"Qualifying infrastructure plant" means certain nonrevenue producing
				eligible plant that is not reflected in the rate base used to establish the
				utility's base rates and is consistent with the terms of Section
				656.40.
				A nonrevenue producing plant is plant that is not constructed or installed for the
				purpose of serving a new customer.
"Rate zone" means the entire service area to which a particular base
				rate applies, but does not include areas that have different base rates even though
				those areas may be served by the utility.
"Reconciliation year" means the calendar year period for which
				actual QIP costs and revenues associated with the QIP surcharge are to be
				reconciled.
"Test year" means the test year period used by the utility in its
				last rate case for the rate zone as defined in 83 Ill. Adm. Code
				287.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.30 - General Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
a) The amount
			 of increases billed under the QIP surcharge since the utility's most recent rate
			 order for the rate zone shall not exceed an annual average 2.5 % of the QIP base
			 rate revenues, but shall not exceed 3.5 % in any given year for the rate zone. The
			 QIP surcharge shall not be applied to any add-on taxes, to any revenues attributable
			 to the Purchased Water and Sewage Treatment Surcharges developed pursuant to 83 Ill.
			 Adm. Code 655, or to any other revenues not recorded in a QIP base rate revenues
			 account as described in Section
			 656.20.
b) On the effective date of new base rates that
			 provide for the recovery of the costs that had previously been recovered under the
			 QIP surcharge rider, the Net QIP component of the QIP surcharge percentage for the
			 applicable rate zone shall not include costs associated with qualifying
			 infrastructure investment that were included in the rate base used to establish the
			 utility's base rates. The utility may continue to charge or refund any
			 reconciliation adjustment associated with the qualifying infrastructure investment
			 that is included in the rate base used to establish the utility's base
			 rates.
c) The utility shall provide
			 notice of the QIP surcharge rider and subsequent filings and billing as follows:
1) The utility shall maintain and keep open for
			 public inspection a copy of each filing of a QIP surcharge rider and subsequent
			 information sheets and shall post public notice in each office of the utility in
			 accordance with 83 Ill. Adm. Code
			 255.20(a).
2) For the initial filing of a QIP surcharge
			 rider, each utility, regardless of size, shall provide notice by newspaper
			 publication in accordance with 83 Ill. Adm. Code
			 255.20(f)(1)
			 and by mailing a notice of the filing to each of its customers.
3) In connection with the initial billing of each
			 change in a QIP surcharge percentage as specified in an information sheet (other
			 than a change to a zero percentage), including information sheets resulting from the
			 annual reconciliation and Commission-ordered adjustments, the utility shall provide
			 an explanation of the QIP surcharge to be stated on, or included with, the initial
			 billing of the new QIP surcharge percentage.
4) Except as noted in this subsection (c) above,
			 no other notice of the filing or billing of the QIP surcharge rider or an
			 information sheet shall be required except as may be provided by law or by Order of
			 the Commission.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.40 - Qualifying Infrastructure Plant

Current through Register Vol. 48, No. 28, July 12, 2024
a) To be
			 classified as QIP, the plant additions must meet the following criteria:
1) The plant additions must be replacements of
			 existing plant items from the accounts listed in subsection (b);
2) The replacements must be nonrevenue
			 producing;
3) The replacements are
			 installed to replace facilities that are worn out or deteriorated or to replace
			 facilities that are obsolete and at the end of their useful service lives due to a
			 change in law or a change in the regulations of a governmental agency;
4) The replacements are installed after the
			 conclusion of the test year in the utility's latest rate case for the rate zone;
			 and
5) The replacements were not
			 included in the calculation of the rate base in the utility's last rate case for the
			 rate zone.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.50 - Recoverable Qualifying Infrastructure Plant Costs

Current through Register Vol. 48, No. 28, July 12, 2024
QIP costs shall include the pre-tax return on QIP and the net
				depreciation expense applicable to QIP.
a)
			 The pre-tax return is calculated using the weighted cost of debt and weighted cost
			 of equity determined in the utility's last rate case for the rate zone. The weighted
			 cost of equity is multiplied by the gross revenue conversion factor (GRCF). The
			 product is then added to the weighted cost of debt to obtain the pre-tax return. The
			 pre-tax return is calculated using the following formulas:
Click here to
				view image
Click here to
				view image
Where:
GRCF
=
Gross Revenue Conversion Factor.
PPTRIT
=
Illinois Personal Property Tax Replacement Income Tax rate
						  in effect at the time of the initial, annual or quarterly filing.
SIT
=
Illinois State income tax rate in effect at the time of the
						  initial, annual or quarterly filing.
FIT
=
Federal income tax rate in effect at the time of the
						  initial, annual or quarterly filing.
PTR
=
Pre-tax return.
WCCE
=
Weighted cost of common equity from the utility's last rate
						  case for the rate zone.
WCPE
=
Weighted cost of preferred equity from the utility's last
						  rate case for the rate zone.
WCLTD
=
Weighted cost of long term debt from the utility's last rate
						  case for the rate zone.
WCSTD
=
Weighted cost of short term debt from the utility's last
						  rate case for the rate zone.
b) Net
			 depreciation expense shall be calculated by applying the utility's approved
			 depreciation rate to each category of QIP. The depreciation expense for QIP shall be
			 reduced by the depreciation expense on the plant being replaced.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.90 - Application for Qualifying Infrastructure Plant Surcharge Rider

Current through Register Vol. 48, No. 28, July 12, 2024
a) A utility's filing seeking initial approval of
			 a QIP surcharge rider for a rate zone shall be accompanied with the necessary
			 testimony and exhibits justifying the rider.
b) Required testimony and exhibits:
1) A water utility shall prepare and provide a
			 history of current replacement rates of qualifying plant, as well as history of
			 failure, by location, for the qualified rate zone. The water utility shall provide 5
			 years of data by year for the following categories, based upon utility records to
			 the extent that records of that data are available, or based upon estimates if
			 records are not available:
A) Wells, including the
			 age, type of construction and casing, depth, diameter, number and
			 capacity;
B) Generators, including age,
			 fuel type, size and number;
C) Pumping
			 equipment, including the age, capacity, number and purpose;
D) Water treatment equipment, including the age,
			 capacity and description;
E)
			 Distribution reservoirs and standpipes, including the age, type, size, capacity and
			 material;
F) Transmission and
			 distribution mains, including the age, footage, size and material;
G) Services, including the age, number and
			 material;
H) Meters and meter
			 installations, including the age, size and number; and
I) Hydrants, including the age, number and
			 size.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 656 - QUALIFYING INFRASTRUCTURE PLANT SURCHARGE › Section 656.100 - Annual Internal Audit

Current through Register Vol. 48, No. 28, July 12, 2024
The utility shall submit annually to the Commission's Manager of the
				Accounting Department, no later than June 30 for the previous calendar year, an
				internal audit report that determines whether the QIP surcharge and information
				provided under the Annual Reconciliation in Section
				656.80 have been
				calculated in accordance with this Part. The initial internal audit report shall be
				submitted no later than June 30 of the year following the effective date of the QIP
				surcharge rider. Internal audits conducted under this Part shall determine
				whether:
a) Internal controls are
			 effectively preventing the double recovery of costs through the QIP surcharge and
			 other approved tariffs;
b) Costs
			 recovered through the QIP surcharge are recorded in the appropriate
			 accounts;
c) Costs recovered through the
			 QIP surcharge are properly reflected in the calculation of the QIP surcharge
			 percentage and the annual reconciliation;
d) The QIP surcharge percentage and annual
			 reconciliation properly reflect all applicable adjustments from prior QIP surcharge
			 reconciliation Orders;
e) The QIP
			 surcharges are properly calculated; and
f) The QIP surcharge percentage is being properly
			 billed to customers.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.5 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
This Part applies to all telecommunications carriers subject to
				regulation by the Illinois Commerce Commission (Commission) under the provisions of
				Article XIII of the Public Utilities Act [220 ILCS 5 /Art. XIII].
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.10 - Scope of This Part

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part applies
			 to all books of account and other records prepared by or on behalf of a
			 telecommunications carrier.
b) This Part
			 shall not be construed as excusing compliance with any other lawful requirement for
			 the preservation of records for periods longer than those prescribed in this
			 Part.
c) This Part shall not be
			 construed as requiring the preparation of accounts, records or memoranda not
			 required to be prepared by other Parts, such as the Uniform System of Accounts,
			 prescribed by the Illinois Commerce Commission (83 Ill. Adm. Code 415, 505, 605 and
			 710 - General Orders 179, 180, 183 and 199).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.20 - Designation of Supervisory Official

Current through Register Vol. 48, No. 28, July 12, 2024
Each telecommunications carrier subject to this Part shall designate
				one or more persons with official responsibility to supervise the telecommunications
				carrier's program for the preservation and the authorized destruction of its
				records.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.30 - Protection and Storage of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The telecommunications carrier shall:
a) provide reasonable protection for records using
			 any form of recordable media subject to this Part from damage by fires, floods and
			 other hazards; and
b) in the selection
			 of storage spaces, safeguard the records from unnecessary exposure to deterioration
			 from excessive humidity, dryness or lack of proper ventilation.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.40 - Preservation of Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each
			 telecommunications carrier subject to this Part shall keep a plan of its record
			 management and retention policy at its principal place of business, which shall be
			 readily identified and made available to representatives of the Illinois Commerce
			 Commission. The Commission shall reserve the right to add records to the
			 telecommunications carrier's retention policy or change retention periods through
			 further amendment to this Part if, upon review, the records or retention periods are
			 found to be insufficient for the Commission's purposes.
b) All records required to be preserved in
			 accordance with the telecommunications carrier's record management and retention
			 policies shall be so arranged by the telecommunications carrier that they may
			 readily be identified and made available to representatives of the Illinois Commerce
			 Commission.
c) Each telecommunications
			 carrier subject to this Part shall keep, as part of its record management and
			 retention policy, all records necessary to demonstrate the telecommunications
			 carrier's compliance with the Act. All such records shall be retained for a period
			 of not less than two years. Each telecommunications carrier also shall keep, as part
			 of its record management and retention policy, the following records for the
			 specified retention periods.
1) Minute books of
			 shareholders' meetings, Board of Directors' meetings, and Board of Directors'
			 committee meetings shall be retained permanently.
2) Supporting documentation for all reports
			 provided to the Commission pursuant to statute, rule or Commission order shall be
			 retained for a minimum period of 6 years.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.60 - Destruction of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The destruction of records permitted to be destroyed under this Part
				may be performed in any manner elected by the telecommunications carrier concerned.
				Precautions should be taken, however, to macerate or otherwise destroy the
				legibility of records, the content of which is forbidden by law to be divulged to
				unauthorized persons.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 705 - THE PRESERVATION OF RECORDS OF TELECOMMUNICATIONS CARRIERS (GENERAL ORDER 188) › Section 705.70 - Premature Destruction or Loss of Records

Current through Register Vol. 48, No. 28, July 12, 2024
When any records are destroyed before the expiration of the
				prescribed period of retention, a certified statement listing, as far as may be
				determined, the records destroyed and describing the circumstances of accidental or
				other premature destruction shall be filed with the Illinois Commerce Commission
				within ninety (90) days from the date of discovery of such destruction. Discovery of
				loss of records is to be treated in the same manner as in the case of premature
				destruction.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.1 - Adoption of 47 CFR 32 by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
The Illinois Commerce Commission (Commission) adopts
				47 CFR
				32, as of November 1, 2021, as its uniform system
				of accounts for telecommunications carriers, as defined in Section 13-202 of the
				Public Utilities Act [220 ILCS 5/13-202], subject to the
				exceptions set forth in this Part, except this Part does not apply to electing
				providers as defined in Section 13-506.2(a)(1) of the Public Utilities Act
				[220 ILCS
				5/13-506.2(a)(1)] or to telecommunications carriers that
				provide only competitive services. No incorporation in this Part includes any later
				amendment or edition.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.11 - Classification of companies

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.11(a), delete existing language and replace with "For purposes of this Section,
			 the term "company'' or "companies'' means telecommunications carriers as defined in
			 Section 13-202 of the Public Utilities Act".
b) In Section 32.11(e), delete "upon the
			 submission of a written notification to the Commission".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.13 - Accounts - General

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.13(d)(1), delete "state commission(s) having jurisdiction" and substitute
			 "Commission".
b) In Section 32.13(d)(2),
			 delete "such commission(s)" and substitute "the Commission".
c) Delete Section 32.13(e) in its entirety and
			 replace with the following language:
"e)
			 The company shall incorporate the following controls into its accounting system with
			 respect to the maintenance of subsidiary records in lieu of the maintenance of
			 accounts for various account categories:
1) The
			 summation of the balances of all subsidiary records of an account shall equal the
			 total balance of the account as reflected on the company's financial
			 statements.
2) The company shall
			 document the accounting procedures related to subsidiary records.
3) The subsidiary records shall be maintained at
			 an adequate level of detail to satisfy the company's reporting requirements under
			 Section 5-109 of the Public Utilities Act [220 ILCS 5/5-109
			 ]."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.14 - Regulated accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.14(a), delete "contained in Title II of the Communications Act of 1934, as
			 amended," from the first sentence.
b) In
			 Section 32.14(a), delete "as specified in Title II of the Communications Act of
			 1934, as amended, and" from the second sentence.
c) In Section 32.14(a) delete "provided by the
			 Commission" and substitute "provided in 83 Ill. Adm. Code
			 711.15 or
			 712.15."
d) Delete Section 32.14(b) in its
			 entirety.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.16 - Changes in accounting standards

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the text of Section 32.16(b) and substitute the
				following:
"The Commission does not commit itself to the approval or acceptance
				of any item set out in any account for the purpose of fixing rates or in determining
				other matters before the Commission."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.17 - Interpretation of accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section 32.17,
			 delete "Chief, Common Carrier Bureau" and substitute "Manager of Accounting of the
			 Commission" in the first sentence.
b) In
			 Section 32.17, delete "Common Carrier Bureau" and substitute "Manager of Accounting
			 of the Commission" in the second sentence.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.18 - Waivers

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section 32.18,
			 delete "Federal Communications."
b) In
			 Section 32.18, delete "such a waiver is in the public interest and."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.19 - Address for reports and correspondence

Current through Register Vol. 48, No. 28, July 12, 2024
Delete text of Section 32.19 and replace with the following:
"Reports, statements, and correspondence submitted to the Commission
				in accordance with or relating to instructions and requirements herein shall be
				addressed to the Chief Clerk, Illinois Commerce Commission, 527 East Capitol Avenue,
				Springfield IL 62701."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.22 - Comprehensive interperiod tax allocation

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.22(e)(2), add the following subsection:
"i) The term "vintage year" means the year a
			 particular plant item was placed in service. "
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.23 - Nonregulated activities

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.23(a), delete the fourth sentence.
b)
			 In Section 32.23(c), delete the last sentence and substitute the following language:
"For information on incidental treatment, see 83 Ill.
				Adm. Code
				711.15 or
				712.15
."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.27 - Transactions with affiliates

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.27(a), delete "Chief, Wireline Competition Bureau" and substitute "Commission"
			 and change "(f)" to "(e)".
b) In Section
			 32.27(a), add the following language as the last sentence of the subsection: "See
			 also 83 Ill. Adm. Code
			 711.25 or
			 712.25."
c) Delete Section 32.27(f) in its
			 entirety.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.1120 - Cash and equivalents

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.1120(g), delete "part 43" and replace with "Section
				5-109" and delete "this Commission's Rules and Regulations" and replace with "the
				Public Utilities Act [220 ILCS 5/5-109
				]".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.1170 - Account 1170 Receivables

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.1170(h), delete "part 43" and replace with "Section
				5-109" and delete "this Commission's Rules and Regulations" and replace with "the
				Public Utilities Act [220 ILCS 5/5-109
				]".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.1171 - Account 1171 Allowance for doubtful accounts

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.1171(c), delete "part 43" and replace with "Section
				5-109" and delete "this Commission's Rules and Regulations" and replace with "the
				Public Utilities Act [220 ILCS 5/5-109
				]".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.1410 - Account 1410 Other noncurrent assets

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.1410(k), delete "part 43" and replace with "Section
				5-109" and delete "this Commission's Rules and Regulations" and replace with "the
				Public Utilities Act [220 ILCS 5/5-109
				]".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.2000 - Instructions for telecommunications plant accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section 32.2000(d)(2)
1) In Section 32.2000(d)(2)(i), in the first
			 sentence, delete "a representative list of which shall be prescribed by this
			 Commission."
2) In Section
			 32.2000(d)(2)(i), delete the second sentence and replace with:
"Each company shall maintain a written property units listing for
				use in accounting for additions and retirements of telecommunications plant and
				apply the listing consistently."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.2002 - Account 2002 Property held for future telecommunications use

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.2002(a), delete the following from the second
				sentence: "and report those amounts in reports filed with the Commission pursuant to
				43.21(e)(1) and 43.21(e)(2) of this chapter".