Ill. Admin. Code tit. 83, § 712.7100 – Account 7100 Other Operating Income and Expenses | Midpage
§ 712.7100
Ill. Admin. Code tit. 83, § 712.7100
Account 7100 Other Operating Income and Expenses
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) Custom work cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated
3) Cost Definition: Directly assignable
b) Other operating gains or losses cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
4) Comments: An analysis is performed to determine from which type of asset the gains or losses were realized. Each transaction will then be apportioned using the same methodology used for the respective asset.