Ill. Admin. Code tit. 83, pt. 712

Cost Allocation for Small Local Exchange Carriers

AUTHORITY: Implementing Sections 5-102, 5-103, and 7-206 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101]. SOURCE: Emergency rules adopted at 12 Ill. Reg. 1236, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9588, effective May 25, 1988; amended at 27 Ill. Reg. 12489, effective August 1, 2003; amended at 38 Ill. Reg. 12022, effective May 29, 2014.ILLINOIS COMMERCE COMMISSION

712.5Application 712.10Description of Nonregulated Activities 712.15Incidental Activities 712.20Corporate Organization 712.25Affiliate Transactions 712.100Overview 712.105Cost Apportionment 712.110Cost and Allocation Definitions 712.115Cost Pools 712.200Cost Pool Apportionment Bases 712.205Cost Pool Account Transaction Analysis 712.210Analysis of Leased Assets 712.215Analysis of Motor Vehicle Records 712.235Analysis of Tax Records 712.245Computer Application Activity Analysis 712.250Building/Floor Space Use Study 712.255Direct Reporting 712.260Flight Logs 712.265Property Record Analysis 712.270Relative Value – Cost Pool Apportionment 712.280Regulated/Nonregulated Apportionment Bases 712.285Account Transaction Analysis – Regulated/Nonregulated 712.290Billing and Collection Study 712.305Customer and Corporate Operations Wages and Salaries 712.315General Allocator 712.320Marketing Allocator 712.335Projected Regulated/Nonregulated Shared Usage 712.345Relative Investment Value – Regulated/Nonregulated 712.350Relative Regulated/Nonregulated Pre-Tax Book Income 712.355Relative Regulated/Nonregulated Revenues 712.360Time Reporting 712.365Service Order Activity Analysis 712.370Analysis of Advertising Expense 712.375Total Company Wages and Salaries 712.1220Account 1220 Inventories 712.1438Account 1438 Deferred Maintenance and Retirements 712.1439Account 1439 Deferred Charges (Repealed)712.2002Account 2002 Property Held for Future Telecommunications Use 712.2003Account 2003 Telecommunications Plant Under Construction 712.2004Account 2004 Telecommunications Plant Under Construction – Long Term (Repealed)712.2005Account 2005 Telecommunications Plant Adjustment 712.2006Account 2006 Nonoperating Plant 712.2007Account 2007 Goodwill 712.2110Account 2110 Land and Support Assets 712.2111Account 2111 Land (Repealed)712.2112Account 2112 Motor Vehicles (Repealed)712.2113Account 2113 Aircraft (Repealed)712.2114Account 2114 Special Purpose Vehicles (Repealed)712.2115Account 2115 Garage Work Equipment (Repealed)712.2116Account 2116 Other Work Equipment (Repealed)712.2121Account 2121 Buildings (Repealed)712.2122Account 2122 Furniture (Repealed)712.2123Account 2123 Office Equipment (Repealed)712.2124Account 2124 General Purpose Computers (Repealed)712.2210Account 2210 Central Office – Switching 712.2220Account 2220 Operator Systems 712.2230Account 2230 Central Office Transmission 712.2310Account 2310 Information Origination/Termination 712.2311Account 2311 Station Apparatus (Repealed)712.2321Account 2321 Customer Premises Wiring (Repealed)712.2341Account 2341 Large Private Branch Exchange 712.2410Account 2410 Cable and Wire Facilities 712.2680Account 2680 Amortizable Tangible Assets 712.2690Account 2690 Intangibles 712.3100Account 3100 Accumulated Depreciation 712.3200Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use 712.3300Account 3300 Accumulated Depreciation − Nonoperating 712.3400Account 3400 Accumulated Amortization - Tangible (Repealed)712.3410Account 3410 Accumulated Amortization – Capitalized Leases 712.3500Account 3500 Accumulated Amortization – Intangibles (Repealed)712.3600Account 3600 Accumulated Amortization – Other (Repealed)712.4100Account 4100 Net Current Deferred Operating Income Tax 712.4340Account 4340 Net Noncurrent Deferred Operating Income Tax 712.5300Account 5300 Uncollectible Revenue 712.6110Account 6110 Network Support Expenses 712.6120Account 6120 General Support Expenses 712.6210Account 6210 Central Office Switching Expense 712.6220Account 6220 Operators System Expense 712.6230Account 6230 Central Office Transmission Expenses 712.6310Account 6310 Information Origination/Termination Expenses 712.6410Account 6410 Cable and Wire Facilities Expenses 712.6510Account 6510 Other Property, Plant and Equipment Expenses 712.6530Account 6530 Network Operations Expenses 712.6540Account 6540 Access Expense 712.6560Account 6560 Depreciation and Amortization Expenses 712.6610Account 6610 Marketing 712.6620Account 6620 Services 712.6710Account 6710 Executive and Planning (Repealed)712.6720Account 6720 General and Administrative 712.6790Account 6790 Provision for Uncollectible Notes Receivable 712.7100Account 7100 Other Operating Income and Expenses 712.7200Account 7200 Operating Taxes 712.7210Account 7210 Operating Investment Tax Credits – Net (Repealed)712.7220Account 7220 Operating Federal Income Taxes (Repealed)712.7230Account 7230 Operating State and Local Income Taxes (Repealed)712.7240Account 7240 Operating Other Taxes (Repealed)712.7250Account 7250 Provision for Deferred Operating Income Taxes – Net (Repealed)712.7300Account 7300 Nonoperating Income and Expenses 712.7350Account 7350 Gains or Losses from the Disposition of Certain Property (Repealed)712.7370Account 7370 Special Charges (Repealed)712.7400Account 7400 Nonoperating Taxes 712.7500Account 7500 Interest and Related Items 712.7600Account 7600 Extraordinary Items