Ill. Admin. Code tit. 83, § 712.4100 – Account 4100 Net Current Deferred Operating Income Tax | Midpage
§ 712.4100
Ill. Admin. Code tit. 83, § 712.4100
Account 4100 Net Current Deferred Operating Income Tax
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) Cost Pool: Same as Account
b) Cost Pool Apportionment Basis: Cost pool equals Account
c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
d) Cost Definition: Directly attributable
e) Comments: Costs are apportioned to regulated and nonregulated cost objectives on the basis of the timing differences which gave rise to the deferral.