AUTHORITY: Implementing Section 5-102 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102 and 10-101].ILLINOIS COMMERCE COMMISSION
a) Delete Paragraphs A and B of Accounting Instruction 33, "Operating Income – Depreciation Expense."
b) Relabel Paragraph C as A, and replace "When the straight-line method is used, the" with "Depreciation."
c) Relabel Paragraph D as B, and add "(See Accounting Instruction 39.)" at the end of the paragraph.