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].ILLINOIS COMMERCE COMMISSION
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.