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
In Paragraph A of Account 272, "Accumulated Amortization of Contributions in Aid of Construction," delete the phrase "if recognized by the Commission" and replace it with "(See Accounting Instruction 39)."