reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.2003 - Account 2003 Telecommunications plant under construction

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.2003(c), delete the following phrase from the first
				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".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.2232 - Account 2232 Circuit equipment

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.2232(f), 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 710.4000 - Account 4000 Current accounts and notes payable

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.4000(d), 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 710.4100 - Account 4100 Net current deferred operating income taxes

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.4100(e), 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 710.4110 - Account 4110 Net current deferred nonoperating income taxes

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.4110(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 710.4340 - Account 4340 Net noncurrent deferred operating income taxes

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.4340(e), 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 710.4350 - Account 4350 Net noncurrent deferred nonoperating income taxes

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.4350(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 710.4999 - General Revenue Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section
			 32.4999(f)(1), delete the first sentence and substitute the following:
Subsidiary record categories shall be maintained in order that the
				company may separately report revenues derived from charges imposed under
				intra-state tariffs which are to be segregated as to noncompetitive and competitive
				in the subsidiary record categories.
b) In Section 32.4999(f)(1), delete the second
			 sentence.
c) In Section 32.4999(g)(4),
			 add the following:
The Commission shall order subsidiary record categories when such
				record categories are necessary to provide an accurate base for decision-making,
				such as the requirement for segregation of revenues by taxing district.
d) In Section 32.4999(l), delete
			 "Commission-approved" and replace with "Illinois".
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.5082 - Account 5082 Switched access revenue

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.5082(b), 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 710.5083 - Account 5083 Special access revenue

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.5083(b), 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 710.6540 - Account 6540 Access expense

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.6540(b), 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 710.6720 - Account 6720 General and administrative

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.6720, add the following sentence:
"Subsidiary record categories shall be maintained in order that the
				company may separately report the amounts contained herein that relate to:
a) Executive and planning;
b) Executive;
c) Planning;
d) Accounting and finance;
e) External relations;
f) Human resources;
g) Information management;
h) Legal;
i) Procurement;
j) Research and development; and
k) Other general and administrative."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS › Section 710.7250 - Account 7250 Provision for deferred operating income taxes - net

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.7250(b), delete "part 43" and replace with "Section
				5-5109" 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 710.7400 - Account 7400 Nonoperating taxes

Current through Register Vol. 48, No. 28, July 12, 2024
In Section 32.7400(j), 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 710.9000 - Glossary of Terms

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Section 32.9000,
			 add "See Section 7-101 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch.
			 1112/3, par. 7-101)" to the definition of "Affiliated companies."
b) In Section 32.9000, delete the definition
			 "'Common carrier' or 'carrier.'"
c) In
			 Section 32.9000, delete the second sentence of the definition of "'Company' or 'the
			 company'" and add "See Sections 3-112 and 3-113 of The Public Utilities Act (Ill.
			 Rev. Stat. 1985, ch. 111 2/3, pars. 3-112 and 3-113)."
d) In Section 32.9000, delete the text of the
			 definition of "Entity" and substitute "means any telecommunications carrier as
			 defined in Section 13-202 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111
			 2/3, par. 13-202)."
e) In Section
			 32.9000, delete the text of the definition of "Telecommunications" and substitute
			 "means the same as the term is defined in Section 13-203 of The Public Utilities Act
			 (Ill. Rev. Stat. 1985, ch. 111 2/3, par. 13-203)."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart A - APPLICATION › Section 711.5 - Application

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part requires
				carriers subject to Section
				711.5(b)
				to document in a cost allocation manual the procedures that will be followed in
				order to apportion intrastate costs between regulated and nonregulated activities.
				This Part applies only to those activities categorized as nonregulated in Illinois;
				it does not apply to those tariffed activities that have been classified as
				"competitive" by the Illinois Commerce Commission (Commission) (see Section 13-209
				of the Public Utilities Act (Act) [220
				ILCS 5/13-209 ]).
b) The provisions of this Part are applicable to
				local exchange carriers ("carriers") with operations in the State of Illinois that
				exceed 35,000 subscriber access lines in service, except that this Part shall apply
				to the services of an Electing Provider subject to Section 13-506.2(a)(1) of the Act
				and to competitive telecommunications rates and services only to the extent that the
				Commission requires that application, and provided that the telecommunications
				provider may use generally accepted accounting practices or the accounting systems
				it uses for financial reporting purposes.
c) Carriers shall update their cost allocation
				manuals at least annually, except that changes to the cost apportionment table in
				Section
				711.105 and to the
				description of time reporting procedures in Section
				711.107
				shall be filed at the time of implementation. Cost allocation manuals shall be filed
				with the Chief Clerk of the Commission, with a copy to the Manager of Accounting, on
				or before the last working day of each calendar year. Each filing shall identify any
				specific variance from the prior filing.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart B - PRELIMINARY MATERIALS › Section 711.10 - Description of Nonregulated Activities

Current through Register Vol. 48, No. 28, July 12, 2024
Each carrier is required to have on file with the Chief Clerk of
				  the Commission a description of each nonregulated activity offered by the carrier.
				  This description is to be included in the carrier's cost allocation manual.
				  Nonregulated activities include those that:
a) Have never been subject to tariff regulation,
				except incidental activities, by either the Commission or the Federal Communications
				Commission (FCC); or
b) Have been
				preemptively detariffed in both jurisdictions by the FCC (e.g., customer premises
				equipment, enhanced services, and installation and maintenance of inside
				wiring).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart B - PRELIMINARY MATERIALS › Section 711.15 - Incidental Activities

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part
				requires that cost allocation procedures reflect the existence of activities in each
				carrier that are accorded incidental accounting treatment and allowed to remain on
				the regulated books of the business. Each carrier is required to have on file with
				the Chief Clerk of the Commission a description of each activity that is accorded
				this treatment. This description is to be included in the carrier's cost allocation
				manual. "Incidental activities" include, but are not limited to, items such as land
				and building space rental, cable locating, and pole contact rental. (See 83 Ill.
				Adm. Code
				710.14 and
				710.23
				)
b) Incidental activities are
				activities that meet the following four conditions.
1) The activity is not a line of
				business;
2) The activity is an
				outgrowth of regulated operations;
3)
				There is little additional financial or business risk to the regulated operation in
				providing the activity, as determined by the effect on the capital investments and
				capital requirements; and
4) The
				activity utilizes an insubstantial commitment of investment or resources of the
				carrier, as determined by the capital investments and the service obligations of the
				carrier.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart C - CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS › Section 711.20 - Corporate Organization

Current through Register Vol. 48, No. 28, July 12, 2024
All carriers offering exchange and exchange access
				  telecommunications services in Illinois are required to file with the Chief Clerk of
				  the Commission a description of the carrier's corporate affiliates. This description
				  is to be included in the carrier's cost allocation manual. Affiliates of the local
				  exchange carriers in this context include any corporate entities, partnerships, or
				  other forms of business organization in which there is some portion of ownership
				  control. Filings with the Commission shall include a brief description of each
				  entity, the conditions of ownership, and a chart of all entities.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart C - CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS › Section 711.25 - Affiliate Transactions

Current through Register Vol. 48, No. 28, July 12, 2024
a) The cost
				allocation procedures included in this Part specify the methodology to apportion
				costs between regulated and nonregulated activities. Each local exchange carrier
				shall file with the Chief Clerk of the Commission a description of the type of
				affiliate transactions that are either provided to regulated operations by
				nonregulated entities or to nonregulated entities by regulated operations (see
				Section 7-101 of the Act [220 ILCS
				5/7-101 ]). This description is to be included in the
				carrier's cost allocation manual.
b) The
				filing shall include the following details for each affiliate transaction:
1) Type of transaction;
2) Billing provisions for each service or product
				provided categorized in one of three methods:
A)
				Market Rate: Using a price given in current market conditions where this price is
				determined in an arms length transaction;
B) Cost: Using the cost apportionment principles
				and standards included in this Part; or
C) Tariff: Using an established rate or charge
				that has been filed with the Commission;
3) Frequency of transactions.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 711.100 - Overview

Current through Register Vol. 48, No. 28, July 12, 2024
The methodology presented in this Subpart is used to apportion
				  costs to regulated and nonregulated activities in each local exchange carrier. The
				  accounts included in the process are those included in 83 Ill Adm. Code 710 ("Part
				  710").
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 711.105 - Cost Apportionment

Current through Register Vol. 48, No. 28, July 12, 2024
The cost allocation manual shall include a cost apportionment
				  table for each account containing costs incurred in providing regulated services.
				  The apportionment table shall include the cost pools by account, the procedures used
				  to place costs into each cost pool, and the method used to apportion the costs
				  within each cost pool between regulated and nonregulated
				  activities.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 711.107 - Time Reporting Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
The cost allocation manual shall include a description of the time
				  reporting procedures that the carrier uses, including the methods or studies
				  designed to measure and allocate non-productive time.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart E - COST APPORTIONMENT - ACCOUNTS › Section 711.7640 - Account 7640 Provision for Deferred Income Tax Effect of Extraordinary Items - Net (Repealed)

Current through Register Vol. 48, No. 28, July 12, 2024
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart E - COST APPORTIONMENT - ACCOUNTS › Section 711.8000 - Audit Requirement

Current through Register Vol. 48, No. 28, July 12, 2024
a) Carriers shall
				conduct biennial internal audits, or have internal audits conducted by independent
				public accountants, of the accounting for the business other than public utility
				business. These audits shall test compliance with this Part, with any applicable
				Commission orders, and with 83 Ill. Adm. Code 710. The audits shall include written
				reports of conclusions and associated workpapers that shall be available to the
				Commission Staff for review. The audit reports shall be submitted to the
				Commission's Manager of Accounting within 30 days after completion.
b) The initial audit shall be performed in the
				calendar year following the calendar year in which the carrier is first required to
				file a cost allocation manual. The initial audit shall be submitted to the
				Accounting Manager of the Commission on or before December 1 of that year.
				Succeeding audit reports shall be submitted to the Manager of Accounting of the
				Commission on or before December 1 of each succeeding even numbered year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 711 - COST ALLOCATION FOR LARGE LOCAL EXCHANGE CARRIERS › Subpart E - COST APPORTIONMENT - ACCOUNTS › Section 711.8005 - Waivers

Current through Register Vol. 48, No. 28, July 12, 2024
a) If the FCC requires a
				carrier to submit a cost allocation manual in compliance with
				47 CFR 64.903
				or compliance plan, then the carrier shall file the manual or compliance plan with
				the Chief Clerk of the Commission with a copy to the Manager of Accounting. The
				filing will result in compliance with, Subparts A through D.
b) If the FCC requires a carrier to have an attest
				engagement or financial audit conducted in compliance with
				47
				CFR 64.904 or annual certification in compliance
				with 47 USC Section 254(k), Subsidy of Competitive Services Prohibited, then the
				carrier shall file the report or annual certification from such engagement or audit
				with the Manager of Accounting within 30 days after completion, provided the report
				or annual certification is required by the Commission. The associated workpapers
				shall be available to the Commission Staff for review. This audit report or annual
				certification submission shall result in compliance with Section
				711.8000.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart A - APPLICATION › Section 712.5 - Application

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part specifies
				the procedures that will be followed in order to apportion intrastate costs between
				regulated and nonregulated activities. This Part applies only to those activities
				categorized as nonregulated in Illinois; it does not apply to those tariffed
				activities that have been classified as "competitive" by the Illinois Commerce
				Commission (Commission). (See Section 13-209 of the Public Utilities Act (Act)
				[220
				ILCS 5/13-209 ].)
b) The provisions of this Part are applicable to
				local exchange carriers ("carriers") with operations in the State of Illinois having
				no more than 35,000 subscriber access lines in service, except that this Part shall
				apply to the services of an Electing Provider subject to Section 13-506.2(a)(1) of
				the Act and to competitive telecommunications rates and services only to the extent
				that the Commission requires that application, and provided that the
				telecommunications provider may use generally accepted accounting practices or the
				accounting systems it uses for financial reporting purposes. These carriers have
				diverse accounting, time reporting, and other recordkeeping systems such that
				records and statistics are not obtainable by all such carriers. Therefore, it is
				understood that not all cost pools listed in this Part must be populated. If,
				however, a greater degree of cost causative cost assignment is achieved, greater
				disaggregation of cost pools than is specified in this Part is acceptable.
c) If the Federal Communications Commission (FCC)
				requires a carrier to vary from the provisions of this Part, or if modification of
				this Part is required to conform to separations requirements or the mirroring of
				access charge determination, the carrier shall keep a listing at the carrier's
				headquarters and available to Commission Staff, upon request, identifying the
				specific variances.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart B - PRELIMINARY MATERIALS › Section 712.10 - Description of Nonregulated Activities

Current through Register Vol. 48, No. 28, July 12, 2024
Each carrier is required to have on file at the carrier's
				  headquarters and available to Commission Staff, upon request, a description of each
				  nonregulated activity offered. Nonregulated activities include those that:
a) Have never been subject to tariff regulation,
				except incidental activities, by either the Commission or the FCC; or
b) Have been preemptively detariffed in both
				jurisdictions by the FCC (e.g., customer premises equipment, enhanced services, and
				installation and maintenance of inside wiring).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart B - PRELIMINARY MATERIALS › Section 712.15 - Incidental Activities

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part
				requires that cost allocation procedures reflect the existence of activities in each
				carrier that are accorded incidental accounting treatment and allowed to remain on
				the regulated books of the business. Each carrier is required to have on file at the
				carrier's headquarters and available to Commission Staff upon request a description
				of each activity that is accorded this treatment. "Incidental activities" include,
				but are not limited to, items such as land and building space rental, cable
				locating, and pole contact rental. (See 83 Ill. Adm. Code
				710.14 and
				710.23.)
b) Incidental activities are those that meet the
				following four conditions.
1) The activity is not a
				line of business;
2) The activity is an
				outgrowth of regulated operations;
3)
				There is little additional financial or business risk to the regulated operation in
				providing the activity, as determined by the effect on the capital investments and
				requirements; and
4) The activity
				utilizes an insubstantial commitment of investment or resources of the carrier, as
				determined by the capital investments and the service obligations of the
				carrier.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart C - CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS › Section 712.20 - Corporate Organization

Current through Register Vol. 48, No. 28, July 12, 2024
All carriers offering exchange and exchange access
				  telecommunications services in Illinois are required to have on file at the
				  carrier's headquarters and available to Commission Staff upon request a description
				  of the carrier's corporate affiliates (See Section 7-101 of the Act [220 ILCS
				  5/7-101 ].). The file shall include a brief description of
				  each affiliate, the conditions of ownership, and a chart of all
				  affiliates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart C - CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS › Section 712.25 - Affiliate Transactions

Current through Register Vol. 48, No. 28, July 12, 2024
a) The cost
				allocation procedures included in this Part specify the methodology to apportion
				costs between regulated and nonregulated activities. Each local exchange carrier
				shall have on file at the carrier's headquarters and available to Commission Staff,
				upon request, a description of the type of affiliate transactions that are either
				provided to regulated operations by nonregulated entities or to nonregulated
				entities by regulated operations. (See Section 7-101 of the Act.)
b) The filing shall include the following details
				for each affiliate transaction:
1) Type of
				transaction;
2) Billing provisions for
				each service or product provided categorized in one of three methods:
A) Market Rate: Using a price given in current
				market conditions where this price is determined in an arms length
				transaction;
B) Cost: Using the cost
				apportionment principles and standards included in this Part; or
C) Tariff: Using an established rate or charge
				that has been filed with the Commission;
3) Frequency of transactions.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.100 - Overview

Current through Register Vol. 48, No. 28, July 12, 2024
The methodology presented in this Subpart is used to apportion
				  costs to regulated and nonregulated activities in each local exchange carrier. The
				  accounts included in the process are those included in 83 Ill Adm. Code 710 ("Part
				  710").
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.105 - Cost Apportionment

Current through Register Vol. 48, No. 28, July 12, 2024
The cost apportionment methodology is presented in Subpart E.
				  Subpart E is organized as follows:
a)
				Heading of Sections: Part 710 account number and description which is to be
				apportioned (see 83 Ill. Adm. Code 710).
b) Cost Pools. Cost pool(s) into which the account
				is apportioned.
c) Cost Pool
				Apportionment Basis: Method for apportioning the account into the specified cost
				pools (see Section
				712.200
				).
d) Regulated/Nonregulated
				Apportionment Basis: Method for apportioning the defined cost pools into a regulated
				and nonregulated component (see Section
				712.280
				).
e) Cost Definition: Characteristics
				of the costs apportioned to regulated and nonregulated services (see Section
				712.110
				).
f) Comments: Additional narrative
				included as appropriate to explain the methodology.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.110 - Cost and Allocation Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				The costs which are apportioned to regulated and nonregulated activities through
				this Part are defined in four categories:
1)
				Directly Assignable: Expenses or investments which are incurred for the exclusive
				use of either regulated or nonregulated activities.
2) Directly Attributable: Expenses or investments
				which are incurred for both regulated and nonregulated activities but which can be
				distributed to each using direct measures of cost causation or usage.
3) Indirectly Attributable: Expenses or
				investments which are incurred for both regulated and nonregulated activities and
				which must be apportioned on the basis of indirect measures of cost
				causation.
4) Unattributable: Expenses
				or investments which are shared by both regulated and nonregulated activities and
				for which no direct or indirect measures of cost causation can be used to apportion
				costs.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.115 - Cost Pools

Current through Register Vol. 48, No. 28, July 12, 2024
a) Where the
				apportionment of costs to regulated and nonregulated activities cannot be determined
				through the nature of the Part 710 Account, cost pools are defined to permit this
				analysis. Cost pools represent a homogenous group of costs that have a unique cost
				determinant.
b) This Part specifies the
				minimum level of cost pool detail required to distinguish the costs of regulated and
				nonregulated services. Each local exchange carrier may utilize additional detailed
				cost pools as appropriate in order to improve the regulated and nonregulated
				apportionment process. Where detailed cost pools not specified in this Part are used
				by a carrier, it must file with the Manager of Accounting of the Commission detailed
				information in the format outlined in Subpart E that identifies the basis of the
				cost pool apportionment and the subsequent regulated/nonregulated apportionment
				basis. Any reasons and justification for the deviation shall be stated in the
				comments or attached.
c) Where
				accounting systems and procedures of a local exchange carrier do not allow
				disaggregation of costs to particular pools specified by this Part, such cost pools
				need not be populated.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.200 - Cost Pool Apportionment Bases

Current through Register Vol. 48, No. 28, July 12, 2024
Where a specific Part 710 Account must be subdivided to permit a
				  causally-based apportionment, Subpart E specifies the basis by which the account is
				  apportioned into multiple cost pools. Sections
				  712.205
				  through 712.275 outline each of these bases and provide a cross-reference to the
				  specific accounts in Subpart E where the method is employed.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.205 - Cost Pool Account Transaction Analysis

Current through Register Vol. 48, No. 28, July 12, 2024
a) Several of the Part 710 Accounts include costs
				whose characteristics can only be defined through the direct analysis of the
				transactions and are classified into either a regulated, nonregulated, or shared
				cost pool.
b) Account transaction
				analysis is used to apportion the following accounts into cost pools:
Account 1438 Deferred Maintenance and Retirements
Account 2690 Intangibles
Account 6510 Other Property, Plant and Equipment Expenses
Account 6530 Network Operations Expense
Account 6610 Marketing
Account 6620 Services
Account 6720 General and Administrative
Account 7100 Other Operating Income and Expenses
Account 7200 Operating Taxes
Account 7500 Interest and Related Items
Account 7600 Extraordinary Items
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.210 - Analysis of Leased Assets

Current through Register Vol. 48, No. 28, July 12, 2024
a) The capital leases
				and leasehold improvements of each local exchange carrier are classified into three
				cost pools: Regulated, Nonregulated, and Other. This analysis is completed through
				the use of existing company property and lease records. The costs of any leases
				exclusively used for either regulated or nonregulated services are assigned directly
				to the appropriate cost pool. All other leases are assigned to the Other Cost Pool
				by major asset category.
b) The lease
				and leasehold analysis process is used to apportion Account 2680 Amortizable
				Tangible Assets.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.215 - Analysis of Motor Vehicle Records

Current through Register Vol. 48, No. 28, July 12, 2024
An annual analysis of motor vehicle records is to be made in order
				  to apportion the investment in Account 2110 into two cost pools:
a) Plant
b) Customer and Corporate Operations
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.235 - Analysis of Tax Records

Current through Register Vol. 48, No. 28, July 12, 2024
The tax records of the local exchange carrier are analyzed to
				  apportion Account 7200 Operating Taxes into the defined cost pools. The cost pools
				  are defined by major asset category in a manner that reflects how investment credits
				  are generated.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.245 - Computer Application Activity Analysis

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				An analysis of the company's computer application records is to be completed, not
				less frequently than annually, in order to apportion Account 2110 Land and Support
				Assets into three cost pools:
1)
				Regulated;
2) Nonregulated;
				and
3) Shared Functional
				Operations.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.250 - Building/Floor Space Use Study

Current through Register Vol. 48, No. 28, July 12, 2024
Local exchange carrier property records and building usage
				  analyses contain information on the functions that use the productive space (space
				  used for the provision of telecommunications services or the generation of revenue)
				  in the company's building investment on either a detailed or summary location basis.
				  This usage data is used to apportion Account 2110 into three cost pools:
a) Central Office;
b) Plant Support; and
c) Customer and Corporate Operations.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.255 - Direct Reporting

Current through Register Vol. 48, No. 28, July 12, 2024
a) The operational
				and accounting systems of the local exchange carrier support the direct
				identification of costs to cost pools through the use of functionally based
				reporting codes. These codes are assigned to specific work activities and
				subsequently related to specific cost pools. Employees may also report to these
				codes through time reporting procedures.
b) The direct reporting of functionally based
				codes is used to identify selected cost pools in the following accounts:
Account 1220 Inventories
Account 2210 Central Office Switching
Account 2220 Operator Systems
Account 2230 Central Office Transmission
Account 2310 Information Origination/Termination
Account 2410 Cable and Wire Facilities
Account 5300 Uncollectible Revenue
Account 6310 Information Origination/Termination Expense
Account 6540 Access Expense
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.260 - Flight Logs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Flight logs
				maintained of all aircraft usage by the local exchange carrier are used to classify
				the investment in Account 2110 into three cost pools: Regulated, Nonregulated, and
				Shared.
b) Flight logs are completed by
				the originator of the flight and the pilot. They provide details of the purpose of
				the flight, the organization using the aircraft, and the determination of whether
				the purpose of the flight was exclusively for regulated or nonregulated purposes.
				Where the aircraft usage cannot be clearly identified as either regulated or
				nonregulated, the residual investment and associated expenses are assigned to the
				Shared Cost Pool.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.265 - Property Record Analysis

Current through Register Vol. 48, No. 28, July 12, 2024
a) The property
				records of the company facilitate the disaggregation of the account so that direct
				assignment to regulated and nonregulated services can be maximized. In many cases,
				investment which is dedicated to the regulated and nonregulated services can be
				identified through these records or through unique subaccounts.
b) The details in a company's property records or
				subaccounts are used to apportion the following accounts into cost pools:
Account 2210 Central Office Switching
Account 2220 Operators Systems
Account 2230 Central Office - Transmission
Account 2310 Information Origination/Termination
Account 2410 Cable and Wire Facilities
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.270 - Relative Value - Cost Pool Apportionment

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				reference to relative value as the basis for the cost pool apportionment indicates
				that a proportional relationship of an investment category to a larger pool of
				investment is used to determine the cost pool balance.
b) The relative value of the related buildings
				investments is used to apportion Account 2110 Land and Support Assets into three
				cost pools.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.280 - Regulated/Nonregulated Apportionment Bases

Current through Register Vol. 48, No. 28, July 12, 2024
Cost pools are defined to be homogenous groups of costs which
				  share a causal relationship. Many cost pools can be directly assigned to either
				  regulated or nonregulated activities. Where a cost pool cannot be directly assigned
				  to either regulated or nonregulated service, a further apportionment is required.
				  Sections
				  712.285
				  through
				  712.375
				  outline each of these bases and provide a cross-reference to the specific accounts
				  in Subpart E where the method is employed.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.285 - Account Transaction Analysis - Regulated/Nonregulated

Current through Register Vol. 48, No. 28, July 12, 2024
a) Several of the cost pools consist of costs
				whose regulated and nonregulated characteristics can only be defined through the
				direct analysis of transactions during the period. Direct analysis of an account
				requires an examination and review of the transactions made into the account to
				determine the proper categorization of the expenditures as to the regulated,
				nonregulated, or shared cost pools.
b)
				Account transaction analysis is used to apportion selected cost pools to regulated
				and nonregulated activities in the following accounts.
Account 1438 Deferred Maintenance and Retirements
Account 2002 Property Held for Future Telecommunications
				  Use
Account 2003 Telecommunications Plant Under Construction
Account 2005 Telecommunications Plant Adjustment
Account 2006 Nonoperating Plant
Account 2007 Goodwill
Account 4100 Net Current Deferred Operating Income Taxes
Account 4340 Net Noncurrent Deferred Operating Income Taxes
Account 5300 Uncollectible Revenue
Account 6790 Provision for Uncollectible Notes Provision
Account 7100 Other Operating Income and Expense
Account 7200 Operating Taxes
Account 7300 Nonoperating Income and Expense
Account 7400 Nonoperating Taxes
Account 7600 Extraordinary Items
c) Uncollectible revenues. Account 5300
				Uncollectible Revenues, associated with furnishing regulated services, will be
				directly assigned to regulated activities. Uncollectible revenues associated with
				nonregulated activities will be directly assigned to nonregulated activities and
				specifically identified in a nonregulated subsidiary record category.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.290 - Billing and Collection Study

Current through Register Vol. 48, No. 28, July 12, 2024
A study, completed at least annually, is required to apportion
				  customer billing and collection costs to regulated and nonregulated activities. This
				  study is used to apportion selected cost pools in Account 6620 Services. This study
				  shall distinguish the nonregulated proportion of the key determinants of customer
				  billing and collection: messages or billing units and lines of
				  billing.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.305 - Customer and Corporate Operations Wages and Salaries

Current through Register Vol. 48, No. 28, July 12, 2024
a) Customer and corporate operations wages and
				salaries are used as the indirect basis for apportioning selected cost pools between
				regulated and nonregulated activities where these wages and salaries are the primary
				determinant of cost behavior.
b)
				Customer and corporate operations wages and salaries are used to apportion selected
				cost pools in the following account:
Account 2110 Land and Support Assets
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.315 - General Allocator

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part
				prescribes the use of a general allocator to apportion those costs pools for which
				no direct or indirect measures of cost causation are available.
b) Selected cost pools in the following accounts
				are apportioned using the general allocator:
Account 1438 Deferred Maintenance and Retirements
Account 2110 Land and Support Assets
Account 2690 Intangibles
Account 6510 Other Property, Plant and Equipment Expenses
Account 6720 General and Administration
Account 7300 Nonoperating Income and Expense
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.320 - Marketing Allocator

Current through Register Vol. 48, No. 28, July 12, 2024
a) The marketing
				allocator is used to apportion those cost pools of marketing expenses for which
				measures of cost behavior cannot be identified. The marketing allocator is equal to
				the ratio of direct assignments and attributions of marketing costs.
b) The marketing allocator is used to apportion
				marketing expenses in selected cost pools in Account 6610 Marketing.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.335 - Projected Regulated/Nonregulated Shared Usage

Current through Register Vol. 48, No. 28, July 12, 2024
a) The costs of network investment which is shared
				by both regulated and nonregulated services are normally recovered on the basis of
				tariff rates. Any shared investment which is not utilized at tariff rates is
				apportioned on the basis of peak projected nonregulated usage.
b) The forecasting process is completed annually
				for each cost pool and uses a three year forecasting period. During each forecast,
				the highest level of forecast nonregulated usage is determined and used to apportion
				the costs of investment. When the tracking process identifies a variance between
				forecast and actual usage, a reconciliation shall be required. If actual
				nonregulated usage has been greater than the cumulative forecast, additional
				investment is to be transferred from the regulated activities.
c) The forecasting of usage is the basis for the
				apportionment of the Shared Cost Pools in the following accounts.
Account 2210 Central Office Switching
Account 2220 Operator Systems
Account 2230 Central Office Transmission
Account 2410 Cable and Wire Facilities
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.345 - Relative Investment Value - Regulated/Nonregulated

Current through Register Vol. 48, No. 28, July 12, 2024
a) The reference to relative investment value as
				the basis for the regulated and nonregulated apportionment indicates that the
				proportional relationship of the regulated and nonregulated investment in a specific
				investment category (e.g., Central Office) is used to determine the regulated and
				nonregulated balances in the cost pool apportioned.
b) Relative investment value is used to apportion
				selected cost pools to regulated and nonregulated activities. The specific measures
				used for each account apportionment are outlined in Subpart E:
Account 1220 Inventories
Account 2110 Land and Support Assets
Account 3100 Accumulated Depreciation
Account 3200 Accumulated Depreciation - Held for Future
				  Telecommunications Use
Account 3300 Accumulated Depreciation - Nonoperating
Account 3410 Accumulated Amortization - Capitalized Leases
Account 6110 Network Support Expenses
Account 6120 General Support Expenses
Account 6210 Central Office Switching Expense
Account 6220 Operations System Expense
Account 6230 Central Office Transmission Expenses
Account 6310 Information Origination/Termination Expenses
Account 6410 Cable and Wire Facilities Expenses
Account 6510 Other Property, Plant and Equipment Expenses
Account 6530 Network Operations Expense
Account 6560 Depreciation and Amortization Expenses
Account 7200 Operating Taxes
Account 7500 Interest and Related Items
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.350 - Relative Regulated/Nonregulated Pre-Tax Book Income

Current through Register Vol. 48, No. 28, July 12, 2024
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
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 712 - COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS › Subpart D - COST APPORTIONMENT METHODOLOGY › Section 712.355 - Relative Regulated/Nonregulated Revenues

Current through Register Vol. 48, No. 28, July 12, 2024
One cost pool specified in this Part reflects the gross receipt
				  taxes paid by each company. The appropriate apportionment measure for the Gross
				  Receipts cost pool in Account 7200 Operating Taxes is relative to the nature of the
				  revenue on which the tax or fee is applied.