reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3025 - Schedule C-4: Comparative Operating Income Statements for Prior Years and the Test Year

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide comparative
				operating income statements by ICC Account number, with operation and maintenance
				shown by individual operation and maintenance expense account (or by utility
				responsibility area, budget item, or utility account number, if utility
				responsibility areas, budget items, or account numbers are in similar detail or
				greater detail when compared to ICC Account numbers). The number of years of
				information provided shall be according to the test year proposed as directed in
				Section
				285.3000(e).
b) Information provided for each year shall
				include:
1) Account number;
2) Account description; and
3) Account balance.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3035 - Schedule C-5: Income Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide the
				calculation of federal and State income tax expense. Include an itemization of all
				differences between operating income shown on Schedule C-1 and taxable income as
				shown on this schedule. Present in detail the computations of the test year income
				taxes showing additions and deductions to book results, all deferred taxes,
				investment tax credits generated, investment tax credits amortized, and resultant
				current provisions for income taxes.
b)
				A utility whose Illinois State income taxes are filed with the Illinois Department
				of Revenue as a member of a unitary business group shall provide:
1) Data supporting the utility's apportionment
				factor in work papers supporting this schedule; and
2) An explanation of the utility's calculation of
				its test year State income tax rate including a description of the use of the
				utility's apportionment factor in the calculation of the test year State income tax
				rate.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3040 - Schedule C-5.1: Consolidated Federal Income Tax Return

Current through Register Vol. 48, No. 28, July 12, 2024
If the utility is part of an affiliated group of companies and its
				  federal income tax return is filed as part of a consolidated federal income tax
				  return, provide statements describing:
a)
				The procedure used to allocate the consolidated federal income tax
				liability;
b) The benefits, if any, of
				the consolidated filing of the federal income tax return to the utility;
				and
c) The impact of the benefits, if
				any, of filing the consolidated federal income tax return on the utility's
				books.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3045 - Schedule C-5.2: Deferred Income Tax Expense

Current through Register Vol. 48, No. 28, July 12, 2024
Provide a detailed schedule showing the calculation of deferred
				  income tax expense presented on Schedule C-5.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3050 - Schedule C-5.3: Differences between Book and Tax Depreciation

Current through Register Vol. 48, No. 28, July 12, 2024
Provide a schedule showing the calculation of the differences
				  between book and tax depreciation for the test year and the calculation of the
				  deferred income taxes attributable to these differences.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3055 - Schedule C-5.4: Interest Synchronization

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide a schedule calculating synchronized interest and the components of interest
				expense that was used for computing test year income tax expense.
b) Information provided for the calculation of
				synchronized interest shall include:
1) Original
				cost rate base;
2) Weighted cost of
				debt; and
3) Synchronized
				interest.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3060 - Schedule C-5.5: Investment Tax and Job Development Credits

Current through Register Vol. 48, No. 28, July 12, 2024
For the test year, provide a schedule of additions to and
				  amortization of unamortized investment tax credits and job development
				  credits.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3065 - Schedule C-6: Social and Service Club Membership Dues

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide the social and service club membership
				dues for each of the three consecutive years immediately preceding the test year for
				the total company, the test year for the total company, and the test year
				jurisdictional pro forma at proposed rates on Schedule C-1.
b) Information provided shall include:
1) Account number;
2) Account description;
3) Payee;
4) Amount; and
5) Purpose and nature of the
				organization.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3066 - Schedule C-6.1: Industry Association Dues

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide the industry association dues for each of the three consecutive years
				immediately preceding the test year for the total company, the test year for the
				total company, and the test year jurisdictional pro forma at proposed rates on
				Schedule C-1.
b) Information provided
				shall include:
1) Account number;
2) Account description;
3) Payee;
4) Amount; and
5) Purpose and nature of the
				organization.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3068 - Schedule C-6.2: Expenses for Outside Professional Services

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide the expenses for outside professional
				services, except for services provided by affiliated interests, for each of the
				three consecutive years immediately preceding the test year for the total company,
				the test year for the total company, and the test year jurisdictional pro forma at
				proposed rates on Schedule C-1.
b)
				Information provided shall include:
1) Account
				number;
2) Account
				description;
3) Payee;
4) Amount; and
5) Purpose and nature of the outside service
				provided.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3070 - Schedule C-7: Charitable Contributions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide the charitable contributions for each of the three consecutive years
				immediately preceding the test year for the total company, the test year for the
				total company, and the test year jurisdictional pro forma at proposed rates
				reflected on Schedule C-1.
b)
				Information provided shall include:
1) Account
				number;
2) Account
				description;
3) Payee;
4) Amount; and
5) Purpose and nature of the
				organization.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3075 - Schedule C-8: Demonstration and Selling, Advertising, and Miscellaneous Sales Expenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				information on demonstration and selling, advertising, and miscellaneous sales
				expenses for the test year.
b)
				Information provided shall include:
1) Account
				number;
2) Account
				description;
3) Test year
				expense;
4) Ratemaking adjustments for
				disallowable political, promotional, goodwill and institutional advertising;
				and
5) Expense included on Schedule C-1
				to derive pro forma operating income at present rates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3080 - Schedule C-9: Civic, Political and Related Activities

Current through Register Vol. 48, No. 28, July 12, 2024
a) List the total expenditures reported under the
				Lobbyist Registration Act [25 ILCS 170 ] for each of the two consecutive years
				immediately preceding the test year for the total company, projected for the test
				year for the total company, and test year jurisdictional pro forma at proposed rates
				on Schedule C-1. See Section 9-224 of the Act [220 ILCS 5/9-224
				].
b) List the total expenditures made
				for political activity, monitoring of legislation and influencing legislation that
				are identified in subsection (a).
c)
				Information required by subsections (a) and (b) shall be provided for the test year
				jurisdictional pro forma at proposed rates on Schedule C-1 in the following format:
1) Account number;
2) Account description;
3) Payee;
4) Amount; and
5) Purpose and nature of recipient of
				expenditure.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3085 - Schedule C-10: Rate Case Expense

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				detail of the total projected expenses associated with the instant rate case as to
				those expenses that the utility is seeking to recover in its proposed rates. The
				detail shall include the expenses of the instant rate case and the amount included
				in test year jurisdictional operating expense at proposed rates on Schedule C-1 for
				the following categories:
1) Outside consultants or
				witnesses;
2) Outside legal
				services;
3) Paid overtime;
4) Other expenses; and
5) Total expense.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3090 - Schedule C-10.1: Rate Case Expense Comparisons

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide a comparison of current rate case expense with the rate case expense of the
				utility's last rate case filed with this Commission.
b) Information provided shall include:
1) Description of the previous rate case,
				specifically, the applicable service for which the change in rates was
				sought;
2) Outside consultants or
				witnesses;
3) Outside legal
				services;
4) Paid overtime;
5) Other expenses; and
6) Total expense.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3105 - Schedule C-11.1: Direct Payroll by Function

Current through Register Vol. 48, No. 28, July 12, 2024
Provide the total direct payroll charged to the following
				  categories for the three consecutive years immediately preceding the test year and
				  the test year ("(E)" denotes information applicable to electric utilities; "(G)"
				  denotes information applicable to gas utilities; "(W)" denotes information
				  applicable to water and/or sewer utilities; and "(All)" denotes information
				  applicable to all utilities):
a) Power
				production (E), Gas supply (G), Source of supply (W);
b) Transmission (E), Storage (G), Water treatment
				(W);
c) Distribution (E & G),
				Transmission and Distribution (W);
d)
				Customer accounts (All);
e) Sales
				(All);
f) Administrative and General
				(All);
g) Total payroll charged to
				expense (sum of items in subsections (a) through (f));
h) Total payroll charged to construction;
				and
i) Total payroll (sum of items in
				subsections (g) and (h)).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3115 - Schedule C-11.2: Number of Employees

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Schedule C-11.2 shall provide the actual number of employees, or an estimate if
				actual data do not exist, by department for each month of the three consecutive
				years immediately preceding the test year and the test year. Information shall
				include:
1) Number of full time
				employees;
2) Number of part time
				employees;
3) Number of full time
				equivalents for part time employees (i.e., if a full time employee is defined as
				working 40 hours per week, then part time, non-overtime hours divided by 40 would
				yield the number of full time equivalents); and
4) Total full time equivalents (sum of items in
				subsections (a)(1) and (a)(3)).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3135 - Schedule C-11.3: Employee Benefits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a
				listing of all benefits provided to employees other than wages and salaries. For
				purposes of this Section, employment taxes and worker's compensation insurance
				expense are not employee benefits. The number of years of information provided shall
				be according to the test year proposed as directed in Section
				285.3000(e).
b) Information provided shall include:
1) A description of the employee benefit may
				include, but is not limited to, insurance coverage, including health, dental, life,
				etc., employee welfare programs, such as savings plans, education, etc., and other
				benefits;
2) For each benefit, identify
				the employee classification (e.g., all executives, all union, pipefitters local,
				salaried, etc.) receiving the benefit;
3) Cost associated with each benefit;
4) Total cost of all benefits;
5) Amount expensed for all benefits;
6) Percentage of total benefits
				expensed;
7) Amount capitalized for all
				benefits; and
8) Percentage of total
				benefits capitalized;
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3140 - Schedule C-11.4: Reconciliation of Estimated Overhead and Clearing Costs with Actual Costs

Current through Register Vol. 48, No. 28, July 12, 2024
For utilities that record estimates of overhead and clearing
				  costs, provide a reconciliation of the estimated overhead and clearing costs with
				  the actual overhead and clearing costs for each of the three consecutive years
				  immediately preceding the test year for which actual data exists.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3145 - Schedule C-12: Depreciation Expense

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				the calculation of depreciation expense by functional account grouping of plant in
				service for the test year and each of the three consecutive years immediately
				preceding the test year.
b) Information
				provided shall include:
1) Functional account
				grouping;
2) Account
				description;
3) Amount of plant
				investment to which depreciation rate is applied;
4) Composite depreciation rate; and
5) Depreciation expense.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3150 - Schedule C-13: Summary of Affiliated Interest Transactions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a list of all affiliated interest
				transactions for each of the three consecutive years immediately preceding the test
				year and the test year. Also, provide information on any contracts for future years.
				Items similar in nature and reoccurring may be grouped as a single line
				item.
b) Information provided shall
				include:
1) Date of transaction or transaction
				period and company or individual;
2)
				Nature of transactions;
3) Dollar amount
				of transactions; and
4) Docket number
				granting approval.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3155 - Schedule C-14: Operating Leases

Current through Register Vol. 48, No. 28, July 12, 2024
a) List all
				operating leases for which the annual expense to be charged to operating expense or
				expected to be charged to operating expense is the greater of either $150,000 or .1%
				of the total operations and maintenance expense for the respective year for each of
				the three consecutive years immediately preceding the test year and the test year.
				Information provided for each listed operating lease shall include:
1) ICC Account charged with the lease
				expense;
2) Description of leased
				property;
3) Amount of annual lease
				expense; and
4) Period of lease
				agreement.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3160 - Schedule C-15: Major Maintenance Projects

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				By function, list all maintenance projects included in jurisdictional operating
				expense with a cost exceeding the lesser of $500,000 or 1% of the operations and
				maintenance expenses for that function. The number of years of information provided
				shall be according to the test year proposed as directed in Section
				285.3000(e).
b) A "maintenance project" is defined as a
				specific undertaking or assignment related to the maintenance of the utility's
				system; e.g., the internal sealing of a particular segment of main, the repainting
				of tanks, the refurbishing of a particular area of a facility, etc., that represents
				a level of activity beyond normal maintenance activity.
c) Information provided shall include:
1) Description of, and reason for, the
				project;
2) Facility on which the
				maintenance is being performed;
3)
				Project dates;
4) Total project
				cost;
5) Amount expensed in test
				year;
6) Amount expensed in prior
				year;
7) ICC expense account number;
				and
8) Date of last similar maintenance
				performed on the same facility.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3165 - Schedule C-16: Uncollectible Expense

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				information on jurisdictional uncollectible expense for each of the three
				consecutive years immediately preceding the test year and the test year.
b) Information provided shall include:
1) The method of determining uncollectible
				expense. If using the percent of revenue method, include:
A) Revenue used in calculation;
B) Uncollectible expense; and
C) Uncollectible expense as a percentage of
				revenue.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3170 - Schedule C-17: Insurance Expense

Current through Register Vol. 48, No. 28, July 12, 2024
a) List all
				insurance policies to which the utility has been a party for each of the three
				consecutive years immediately preceding the test year or will be a party in the test
				year. Insurance policies shall include both group insurance and insurance on
				operations.
b) The information provided
				shall include:
1) Name of carrier;
2) Type of policy;
3) Amount of coverage;
4) Annual premium;
5) Deductible; and
6) Claims.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3175 - Schedule C-18: Taxes Other Than Income Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide a listing of all taxes other than income for each of the three consecutive
				years immediately preceding the test year and the test year.
b) Information provided for each type of tax shall
				include:
1) Type of tax;
2) Amount charged to operating expense;
3) Amount charged to clearing accounts;
4) Amount charged to construction;
5) Other; and
6) Total tax recorded.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3180 - Schedule C-19: Property Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a
				schedule of property taxes for each of the three consecutive years immediately
				preceding the test year and the test year.
b) Information provided shall include:
1) Amount charged to operating expenses;
				and
2) Account number.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3185 - Schedule C-20: Local Taxes, Municipal Taxes, and Franchise Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a) For each of the three consecutive years
				immediately preceding the test year and the test year, provide a schedule of all
				local taxes, municipal taxes, and franchise taxes embedded in tariffed rates, except
				for property taxes that are provided on Schedule C-19 and the add-on taxes provided
				on Schedule C-25. Each type of tax or fee may be aggregated; if the utility
				aggregates each type of tax or fee, the utility shall also provide, for each type of
				tax or fee, the specific details for the ten largest amounts passed on to
				customers.
b) Information provided shall
				include:
1) Description and location of
				tax;
2) Taxing authority;
3) Effective tax rate;
4) Basis;
5) Total tax assessed to utility;
6) Amount passed on to customers;
7) Amount charged to operating expenses;
8) ICC Account;
9) Foregone discounts, collection fees, or
				accounting fees; and
10) Explanation of
				foregone discounts, collection fees, or accounting fees.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3190 - Schedule C-21: Miscellaneous General Expenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a comparison of miscellaneous general
				expenses for each of the three consecutive years immediately preceding the test year
				for the total company, the test year for the total company, and test year
				jurisdictional pro forma at proposed rates on Schedule C-1. For electric and gas
				utilities, the comparison is required for Account 930.2. For water and/or sewer
				utilities, the comparison is required for Account 675. For telecommunications
				carriers, the comparison is required for Account 6720.
b) Expenses shall be aggregated by type with the
				total expense for each type shown for each year.
c) Items charged to non-operating expenses may be
				listed in the aggregate.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3215 - Schedule C-22: Cost Savings Programs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				information concerning any cost savings program that is anticipated to result in
				annual jurisdictional savings in excess of the lesser of $1,000,000 or .1% of
				operations and maintenance expenses in the year preceding the initiation of the
				program and whose initial costs are sought to be recovered in the test
				year.
b) Information provided shall
				include:
1) Title;
2) Description;
3) Date of implementation;
4) Initial start up costs to implement
				program;
5) Costs to be incurred for
				each year of the next three years; and
6) Annual savings expected for each of the next
				three years.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3220 - Schedule C-23: Miscellaneous Operating Revenues

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide information concerning miscellaneous
				operating revenues by ICC Account number. The number of years of information
				provided shall be according to the test year proposed as directed in Section
				285.3000(e).
b) Information provided shall include:
1) ICC Account number;
2) Account description; and
3) Amount.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3225 - Schedule C-24: Legal Expense and Reserves

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide an analysis of the reserve for outstanding lawsuits, claims, etc., included
				in rate base. The number of years of information provided shall be according to the
				test year proposed as directed in Section
				285.3000(e).
b) The following information should be provided:
1) Year;
2) Account number or subaccount number for each
				reserve;
3) Description of
				reserve;
4) Balance at beginning of
				year;
5) Additions to reserve;
6) Amounts charged to legal expense;
7) Other; and
8) Balance at end of year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3230 - Schedule C-25: Add-On Taxes

Current through Register Vol. 48, No. 28, July 12, 2024
a) For each
				applicable service, provide information for add-on taxes, defined as those taxes
				other than income that are not recovered in tariffed rates, for each taxing
				authority or group of taxing authorities listed in subsection (b) at the following
				rates. Explain the method by which add-on taxes have been excluded from revenues at
				proposed rates as reflected on Schedule C-1:
1)
				The unadjusted test year amounts at present rates. State whether, or not, add-on
				taxes are included in revenues as reflected on Schedule C-1; and
2) The pro forma test year amounts at proposed
				rates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3235 - Schedule C-26: Amortization of Deferred Charges

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide information on each deferred charge
				item amortized against operating income for each of the three consecutive years
				immediately preceding the test year and the test year.
b) For each deferred charge, the information
				provided shall include:
1) Description;
2) Time period charges were recorded;
3) Amortization period;
4) ICC Docket Nos., if any, authorizing recording
				and/or recovery of the deferred charge;
5) Deferred charge balance at beginning of
				year;
6) Deferred charge balance at end
				of year; and
7) Amortization
				expense.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3300 - Schedule C-27: Fuel Adjustment Clause Revenues and Expenses - Electric Utilities

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a comparison
				of the revenues derived from the uniform fuel adjustment clause (UFAC) and fuel
				costs recoverable through the UFAC included within the applicable service operating
				income at proposed rates reflected on Schedule C-1.
b) Information provided shall include:
1) Test year UFAC revenues;
2) Test year base fuel cost revenues;
3) Test year UFAC recoverable expenses;
				and
4) Number of units sold.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3305 - Schedule C-28: Fuel Transportation Expense - Electric Utilities

Current through Register Vol. 48, No. 28, July 12, 2024
Provide the fuel transportation expense for electric utilities by
				  coal contract for each of the three consecutive years immediately preceding the test
				  year and the test year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3310 - Schedule C-29: Decommissioning Expense - Electric Utilities with Nuclear Facilities

Current through Register Vol. 48, No. 28, July 12, 2024
Provide a comparison of revenues and decommissioning expense
				  included within the pro forma jurisdictional operating income at proposed rates
				  reflected on Schedule C-1. Information provided shall include:
a) Test year revenues realized from the
				decommissioning rider; and
b) Test year
				decommissioning expense.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3400 - Schedule C-30: Purchased Gas Adjustment Clause Revenues and Expenses - Gas Utilities

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide a
				comparison of revenues derived from the purchased gas adjustment (PGA) clause and
				gas costs recoverable through the PGA included within the jurisdictional operating
				income at proposed rates reflected on Schedule C-1.
b) Information provided shall include:
1) Test year PGA revenues;
2) Test year PGA recoverable expenses;
				and
3) Number of units sold.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3500 - Schedule C-31: Competitive Services

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				information on all competitive services, as defined for the particular utility in
				the Act, provided for the test year.
b)
				Information shall be provided for each competitive service and shall include:
1) A description of the competitive service;
				and
2) An indication of when the utility
				began offering the competitive service.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3600 - Schedule C-32: Non-utility Operations

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide information on all non-utility operations for the test year.
b) Information shall be provided for each
				non-utility operation and shall include:
1) A
				description of the non-utility operation; and
2) An indication of when the utility began
				engaging in the non-utility operation.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart F - OPERATING INCOME SCHEDULES › Section 285.3700 - Schedule C-33: Billing Experiments (Applicable only to utilities requesting a change in rates for the provision of electric service)

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide information on all experiments for the
				provision or billing of services conducted pursuant to
				220 ILCS 5/16-106
				for the test year.
b) Annual information
				shall be provided for each experiment and shall include:
1) A description of the experiment;
2) The date the utility, pursuant to Section
				16-106 of the Act [220 ILCS 5/16-106], filed with the Commission its statement
				describing the program; and
3) The
				program's estimated effect, if any, upon the requested rates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4000 - Rate of Return Instructions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Capital structure measurement period. A company may elect to use either an
				historical or forecasted capital structure measurement period.
1) Historical capital structures. Average balances
				in an historical capital structure measurement period shall comprise either the
				latest consecutive 12 month period or the latest calendar or fiscal year for which
				actual data are available at the time of filing new tariffs. An historical capital
				structure comprising balances of long-term debt, preferred stock, and common equity
				measured as of a single date shall reflect the latest date or the end of the latest
				calendar or fiscal year for which actual data are available at the time of filing
				new tariffs.
2) Forecasted capital
				structures. Average balances in a forecasted capital structure shall reflect any
				consecutive 12 month period beginning no earlier than the date new tariffs are filed
				and ending no later than 24 months after the date new tariffs are filed. A
				forecasted capital structure comprising balances of long-term debt, preferred stock,
				and common equity from a single date shall reflect any date beginning no earlier
				than the end of the last calendar or fiscal year for which actual data are available
				at the time of filing new tariffs and ending no later than 18 months after the date
				new tariffs are filed.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4010 - Schedule D-1: Cost of Capital Summary

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				utility shall provide a summary calculation of the weighted average cost of capital
				on a total company and jurisdictional basis; however, jurisdictional data is not
				required if the weights and costs of the components of the capital structure do not
				differ from total company data. Short-term debt shall be included in the capital
				structure unless the utility demonstrates that short-term debt is entirely financing
				assets, such as CWIP or seasonal working capital, that are not included in the
				utility's rate base. For all classes shown, the amount, percentage of total,
				percentage cost, and weighted cost shall be provided. A summary shall be provided
				for each year from and including the last completed calendar or fiscal year through
				the capital structure measurement period. If the cost of capital shown on Schedule
				D-1 is not the same as that shown on Schedule A-2 required by Section
				285.1005(a)(4),
				the utility shall provide an explanation for the difference.
b) The following supporting work papers and
				documents shall accompany Schedule D-1:
1) Monthly
				balances for common equity for the most recent calendar or fiscal year through the
				end of the capital structure measurement period. Utilities using forecasted data
				that reflect proposed rates shall present both separate monthly balances for common
				equity at present rates and the monthly change in common equity produced by the
				proposed rates. Identify actual and forecasted data;
2) A description of the company's capital
				structure objectives. If the company has conducted a study of those objectives, the
				company shall also provide a copy of that study;
3) A separate description of each adjustment made
				to exclude any increment to the utility's cost of capital directly or indirectly
				resulting from the direct or indirect investment, loan, guarantee, or advance of
				moneys, property, or other resources to affiliates engaged in unregulated or
				non-utility activities. The utility shall also describe how its adjustments remove
				that increment to its cost of capital. If the utility believes no such adjustment to
				its rate of return is necessary, it shall describe the reasons for that belief;
				and
4) A separate list of amounts
				invested in each unregulated and non-utility affiliate for each year from and
				including the last calendar or fiscal year through the capital structure measurement
				period.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4020 - Schedule D-2: Cost of Short-term Debt

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide
				the cost of any short-term debt in Schedule D-2, even if short-term debt is not
				included in the capital structure provided in Schedule D-1.
b) From and including the most recently completed
				calendar or fiscal year through the end of the capital structure measurement period,
				provide monthly balances of the following with actual and forecasted data
				identified:
1) Balance of short-term
				debt;
2) Balance of total
				CWIP;
3) Balance of CWIP accruing AFUDC;
				and
4) Net amount outstanding, which
				equals the greater of:
A) subsection (b)(1) less
				(subsection (b)(1) divided by subsection (b)(2) multiplied by subsection (b)(3));
				or
B) subsection (b)(1) less subsection
				(b)(3).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4030 - Schedule D-3: Embedded Cost of Long-term Debt, including Notes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide the embedded cost of any long-term
				debt, including any notes, on Schedule D-3. The embedded cost of long-term debt
				shall be provided for each year from and including the last completed calendar or
				fiscal year through the capital structure measurement period. The utility may choose
				either the net proceeds or internal rate of return method to calculate the embedded
				cost of long-term debt.
b) Utilities
				selecting the net proceeds method shall provide the following data by issue. Items
				may not be combined:
1) Debt issue type, coupon
				rate;
2) Date issued (month, day,
				year);
3) Maturity date (month, day,
				year);
4) Principal amount;
5) Face amount outstanding;
6) Unamortized discount or premium;
7) Unamortized debt expense (including gains and
				losses on reacquired debt);
8) Carrying
				value (subsection (b)(5) minus subsection (b)(6) minus subsection (b)(7));
9) Annualized coupon interest;
10) Annualized amortization of discount or
				premium;
11) Annualized amortization of
				debt expense (including gains and losses on reacquired debt);
12) Annualized interest expense (subsection (b)(9)
				plus subsection (b)(10) plus subsection (b)(11)); and
13) Embedded cost of long-term debt (subsection
				(b)(12) divided by subsection (b)(8)).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4040 - Schedule D-4: Embedded Cost of Preferred Stock

Current through Register Vol. 48, No. 28, July 12, 2024
a) Provide the embedded cost of any preferred
				stock on Schedule D-4. The embedded cost of preferred stock shall be provided for
				each year from and including the last completed calendar or fiscal year through the
				capital structure measurement period. The utility may choose either the net proceeds
				or internal rate of return method to calculate the embedded cost of preferred
				stock.
b) Utilities selecting the net
				proceeds method shall include the following data per issue. Items may not be
				combined with one another:
1) Dividend rate, type,
				par value;
2) Date issued;
3) Mandatory redemption date, if
				applicable;
4) Number of shares
				outstanding;
5) Par or stated value
				outstanding;
6) Premium or
				discount;
7) Issue expense (including
				gains and losses on stock redemptions, if applicable);
8) Net proceeds (subsection (b)(5) plus subsection
				(b)(6) minus subsection (b)(7));
9)
				Annualized amortization of discount or premium, if applicable;
10) Annualized amortization of issue expense
				(including gains and losses on stock redemptions, if applicable), if
				applicable;
11) Annualized
				dividends;
12) Annualized preferred
				stock expense (subsection (b)(9) plus subsection (b)(10) plus subsection (b)(11));
				and
13) Embedded cost of preferred stock
				(subsection (b)(12) divided by subsection (b)(8)).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4050 - Schedule D-5: Unrecovered Common Equity Issuance Costs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Excepting those utilities exempted under
				Section 285.120(c)-(e), this Section is applicable to all utilities requesting
				compensation for unrecovered common equity issuance costs.
b) Provide the following data on common equity
				issuance costs that have not been recovered through rates on Schedule D-5:
1) Issue type (e.g., public, Dividend Reinvestment
				Plan (DRP), Employee Stock Purchase Plan (ESOP);
2) Dates issued;
3) Gross proceeds;
4) Underwriters' discounts;
5) Issuance expenses;
6) Net proceeds (subsection (b)(3) minus
				subsection (b)(4) minus subsection (b)(5));
7) Identify the method of rate treatment approved
				by the ICC, including supporting documents; and
8) Authorized amortization period (if
				applicable).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4060 - Schedule D-6: Cost of Common Equity Workpapers

Current through Register Vol. 48, No. 28, July 12, 2024
Provide a copy of all work papers and source documents used to
				  estimate the utility's requested rate of return on common equity. Where a utility is
				  prohibited by a license or otherwise from providing the information to a
				  third-party, and the supplier of the information has refused to allow its
				  disclosure, in lieu of providing the information the utility shall provide the
				  title, date, and publisher of that information.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 285 - STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES › Subpart G - RATE OF RETURN SCHEDULES › Section 285.4070 - Schedule D-7: Comparative Financial Data

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Provide comparative financial data for the five most recently completed calendar or
				fiscal years through the capital structure measurement period in Schedule D-7. If
				the data requested in this Section may be found in either the annual report to
				shareholders or the statistical supplement supplied with the materials submitted
				pursuant to this Part, appropriate references to these reports, including page
				numbers, may be supplied in this Schedule in place of that data. Unless otherwise
				specified, the data in this Section shall be provided on a total company basis with
				amounts attributable to non-utility subsidiaries identified and shown separately.
				Provide workpapers showing the calculation of the ratios requested in subsection
				(c).
b) Terms used in subsection (c):
1) Funds from operations: net income plus
				depreciation and amortization (excluding cash decommissioning fund contributions)
				plus deferred income taxes plus deferred investment tax credits minus AFUDC or IDC
				plus other internal sources (excluding working capital changes);
2) Total capital: short-term debt plus total
				long-term debt plus preferred stock plus common stock; and
3) Total long-term debt: long-term debt including
				debt due within one year and capital leases.