TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER b: PROVISIONS APPLICABLE TO MORE THAN ONE KIND OF UTILITY
PART 285
STANDARD INFORMATION REQUIREMENTS FOR PUBLIC UTILITIES AND TELECOMMUNICATIONS CARRIERS IN FILING FOR AN INCREASE IN RATES
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SUBPART A: GENERAL INSTRUCTIONS
- Section 285.110 Purpose
- Section 285.111 Information to be Provided to the Chief Clerk
- Section 285.112 Disclosure and Non-disclosure of Information
- Section 285.115 Definitions
- Section 285.120 Applicability
- Section 285.130 Minimum Requirements
- Section 285.140 Waiver of Standard Information Requirements
- Section 285.145 Compliance
- Section 285.150 General Information Requirements to Be Available
- Section 285.160 Instructions for the Provision of Standard Information Requirements to Commission Staff
- Section 285.165 Instructions for the Provision of Standard Information Requirements to the Administrative Law Judge
SUBPART B: GENERAL INFORMATION REQUIREMENTS
- Section 285.300 Instructions
- Section 285.305 General Information Requirements Applicable for All Utilities Subject to this Part
- Section 285.310 General Information Requirements Applicable for Electric Utilities
- Section 285.315 General Information Requirements Applicable for Gas Utilities
- Section 285.320 General Information Requirements Applicable for Telecommunications Carriers Subject to this Part
- Section 285.325 General Information Requirements Applicable for Water and/or Sewer Utilities
SUBPART C: GENERAL INSTRUCTIONS FOR SCHEDULES AND WORK PAPERS
SUBPART D: REVENUE AND FINANCIAL SUMMARY SCHEDULES
- Section 285.1000 Schedule A-1: Summary of Standard Information Requirements
- Section 285.1005 Schedule A-2: Overall Financial Summary
- Section 285.1010 Schedule A-2.1: Computation of Jurisdictional Gross Revenue Conversion Factor
- Section 285.1015 Schedule A-3: Comparison of Present and Proposed Rates
- Section 285.1020 Schedule A-4: Comparison to Prior Rate Order
- Section 285.1025 Schedule A-5: Jurisdictional Allocation Summary
SUBPART E: RATE BASE SCHEDULES
- Section 285.2000 Rate Base Instructions
- Section 285.2005 Schedule B-1: Jurisdictional Rate Base Summary by ICC Account
- Section 285.2010 Schedule B-2: Summary of Utility Adjustments to Rate Base
- Section 285.2015 Schedules B-2.1, 2.2, 2.3, etc.: Detailed Adjustments to Rate Base
- Section 285.2020 Schedule B-3: Comparative Balance Sheet for Prior Three Years and the Test Year
- Section 285.2025 Schedule B-4: Summary of Adjustments to Plant in Service
- Section 285.2030 Schedule B-5: Gross Additions, Retirements, and Transfers
- Section 285.2035 Schedule B-5.1: Gains and Losses on Sales of Property
- Section 285.2040 Schedule B-5.2: Property Merged or Acquired from Other Utilities
- Section 285.2045 Schedule B-5.3: Leased Property Included in Rate Base
- Section 285.2050 Schedule B-6: Depreciation Reserve
- Section 285.2055 Schedule B-7: Construction Work in Progress
- Section 285.2060 Schedule B-7.1: Construction Work in Progress Percent Complete
- Section 285.2065 Schedule B-7.2: Allowance for Funds Used During Construction
- Section 285.2070 Schedule B-8: Cash Working Capital
- Section 285.2075 Schedule B-8.1: Materials and Supplies
- Section 285.2080 Schedule B-9: Accumulated Deferred Income Taxes
- Section 285.2085 Schedule B-9.1: Detailed Listing of Balance Sheet Assets and Liabilities
- Section 285.2095 Schedule B-10: Deferred Charges
- Section 285.2100 Schedule B-11: Property Held for Future Use Included in Rate Base
- Section 285.2105 Schedule B-12: Analysis of Activity in Property Held for Future Use
- Section 285.2110 Schedule B-13: Customer Deposits
- Section 285.2115 Schedule B-14: Budget Payment Plan Balances
- Section 285.2200 Schedule B-15: Additions to and Transfers from Customer Advances and Contributions in Aid of Construction – Water and/or Sewer Utilities
SUBPART F: OPERATING INCOME SCHEDULES
- Section 285.3000 Operating Income Instructions
- Section 285.3005 Schedule C-1: Jurisdictional Operating Income Summary
- Section 285.3010 Schedule C-2: Summary of Utility Proposed Adjustments to Operating Income
- Section 285.3015 Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income
- Section 285.3020 Schedule C-3: Sales Statistics
- Section 285.3025 Schedule C-4: Comparative Operating Income Statements for Prior Years and the Test Year
- Section 285.3035 Schedule C-5: Income Taxes
- Section 285.3040 Schedule C-5.1: Consolidated Federal Income Tax Return
- Section 285.3045 Schedule C-5.2: Deferred Income Tax Expense
- Section 285.3050 Schedule C-5.3: Differences between Book and Tax Depreciation
- Section 285.3055 Schedule C-5.4: Interest Synchronization
- Section 285.3060 Schedule C-5.5: Investment Tax and Job Development Credits
- Section 285.3065 Schedule C-6: Social and Service Club Membership Dues
- Section 285.3066 Schedule C-6.1: Industry Association Dues
- Section 285.3068 Schedule C-6.2: Expenses for Outside Professional Services
- Section 285.3070 Schedule C-7: Charitable Contributions
- Section 285.3075 Schedule C-8: Demonstration and Selling, Advertising, and Miscellaneous Sales Expenses
- Section 285.3080 Schedule C-9: Civic, Political and Related Activities
- Section 285.3085 Schedule C-10: Rate Case Expense
- Section 285.3090 Schedule C-10.1: Rate Case Expense Comparisons
- Section 285.3105 Schedule C-11.1: Direct Payroll by Function
- Section 285.3115 Schedule C-11.2: Number of Employees
- Section 285.3135 Schedule C-11.3: Employee Benefits
- Section 285.3140 Schedule C-11.4: Reconciliation of Estimated Overhead and Clearing Costs with Actual Costs
- Section 285.3145 Schedule C-12: Depreciation Expense
- Section 285.3150 Schedule C-13: Summary of Affiliated Interest Transactions
- Section 285.3155 Schedule C-14: Operating Leases
- Section 285.3160 Schedule C-15: Major Maintenance Projects
- Section 285.3165 Schedule C-16: Uncollectible Expense
- Section 285.3170 Schedule C-17: Insurance Expense
- Section 285.3175 Schedule C-18: Taxes Other Than Income Taxes
- Section 285.3180 Schedule C-19: Property Taxes
- Section 285.3185 Schedule C-20: Local Taxes, Municipal Taxes, and Franchise Taxes
- Section 285.3190 Schedule C-21: Miscellaneous General Expenses
- Section 285.3215 Schedule C-22: Cost Savings Programs
- Section 285.3220 Schedule C-23: Miscellaneous Operating Revenues
- Section 285.3225 Schedule C-24: Legal Expense and Reserves
- Section 285.3230 Schedule C-25: Add-On Taxes
- Section 285.3235 Schedule C-26: Amortization of Deferred Charges
- Section 285.3300 Schedule C-27: Fuel Adjustment Clause Revenues and Expenses – Electric Utilities
- Section 285.3305 Schedule C-28: Fuel Transportation Expense – Electric Utilities
- Section 285.3310 Schedule C-29: Decommissioning Expense – Electric Utilities with Nuclear Facilities
- Section 285.3400 Schedule C-30: Purchased Gas Adjustment Clause Revenues and Expenses – Gas Utilities
- Section 285.3500 Schedule C-31: Competitive Services
- Section 285.3600 Schedule C-32: Non-utility Operations
- Section 285.3700 Schedule C-33: Billing Experiments (Applicable only to utilities requesting a change in rates for the provision of electric service)
SUBPART G: RATE OF RETURN SCHEDULES
- Section 285.4000 Rate of Return Instructions
- Section 285.4010 Schedule D-1: Cost of Capital Summary
- Section 285.4020 Schedule D-2: Cost of Short-term Debt
- Section 285.4030 Schedule D-3: Embedded Cost of Long-term Debt, including Notes
- Section 285.4040 Schedule D-4: Embedded Cost of Preferred Stock
- Section 285.4050 Schedule D-5: Unrecovered Common Equity Issuance Costs
- Section 285.4060 Schedule D-6: Cost of Common Equity Workpapers
- Section 285.4070 Schedule D-7: Comparative Financial Data
- Section 285.4080 Schedule D-8: Security Quality Ratings
- Section 285.4090 Schedules D-9 through D-12: Financial Statements
SUBPART H: RATE AND TARIFF SCHEDULES
- Section 285.5010 Schedule E-1: Proposed Tariff Sheets
- Section 285.5015 Schedule E-2: Proposed Revisions to Existing Tariff Sheets
- Section 285.5020 Schedule E-3: Narrative Rationale for Tariff Changes
- Section 285.5025 Schedule E-4: Billing Units – Electric, Gas, Water, and Sewer Utilities
- Section 285.5100 Additional Electric and Gas Utility Rate Design Data Requirements
- Section 285.5105 Schedule E-5: Jurisdictional Operating Revenue – Electric and Gas Utilities
- Section 285.5110 Schedule E-6: Embedded Class Cost-of-Service Studies – Electric and Gas Utilities
- Section 285.5120 Schedule E-7: Load Research – Electric Utilities
- Section 285.5130 Schedule E-8: Bill Frequency Data – Electric and Gas Utilities
- Section 285.5135 Schedule E-9: Bill Comparisons – Electric and Gas Utilities
- Section 285.5200 Schedule E-5: Long-Run Service Incremental Cost Studies – Telecommunications Carriers (Repealed)
- Section 285.5205 Schedule E-6: Imputation Tests – Telecommunications Carriers (Repealed)
- Section 285.5210 Schedule E-7: Jurisdictional Operating Revenue - Telecommunications Carriers
- Section 285.5215 Schedule E-8: Bill Comparisons – Telecommunications Carriers
- Section 285.5300 Schedule E-5: Jurisdictional Operating Revenue – Water and Sewer
- Section 285.5305 Schedule E-6: Embedded Cost of Service Studies – Water and Sewer
- Section 285.5315 Schedule E-7: Bill Comparisons – Water and Sewer
SUBPART I: PLANNING AND OPERATIONS SCHEDULES FOR GAS AND/OR ELECTRIC UTILITIES
- Section 285.6000 Applicability of Subpart I
- Section 285.6005 Schedule F-1: Electric Generating Station Data
- Section 285.6010 Schedule F-2: Electric Interchange Transactions
- Section 285.6015 Schedule F-3: Electric Utility Marginal Energy Costs
- Section 285.6020 Schedule F-3.1: Distribution System Maintenance Expense
- Section 285.6100 Schedule F-4: Additions to Plant in Service Since the Last Rate Case
- Section 285.6200 Schedule F-5: Fossil Fuel Inventory – Electric Utilities
- Section 285.6205 Schedule F-6: Contractual Coal Delivery Schedule – Electric Utilities
- Section 285.6210 Schedule F-7: Fossil Fuel Supply Interruptions – Electric Utilities
- Section 285.6300 Schedule F-8: Gas Stored Underground – Gas Utilities
- Section 285.6305 Schedule F-9: Underground Gas Storage Activity – Gas Utilities
- Section 285.6310 Schedule F-10: Adequacy of Underground Gas Storage Levels – Gas Utilities
- Section 285.6315 Schedule F-11: Propane, Liquefied Natural Gas, and Synthetic Natural Gas Facilities – Gas Utilities
- Section 285.6320 Schedule F-12: Propane, LNG, and SNG Feedstock Inventory Levels – Gas Utilities
SUBPART J: FUTURE TEST YEAR REQUIREMENTS
- Section 285.7000 Instructions for Subpart J
- Section 285.7005 Schedule G-1: Comparison of Prior Forecasts to Actual Data – Prior Three Years
- Section 285.7010 Schedule G-2: Statement from the Independent Certified Public Accountant
- Section 285.7015 Schedule G-3: Statement on Assumptions Used in the Forecast
- Section 285.7020 Schedule G-4: Statement on Accounting Treatment
- Section 285.7025 Schedule G-5: Assumptions Used in the Forecast
- Section 285.7030 Schedule G-6: Inflation
- Section 285.7035 Schedule G-7: Proration of Accumulated Deferred Income Taxes
- Section 285.7045 Schedule G-8: Actual Gross Additions and Retirements Compared to Original Budget
- Section 285.7050 Schedule G-9: Comparison of Budgeted Non-Payroll Expense to Actual
- Section 285.7055 Schedule G-10: Budgeted Payroll Expense
- Section 285.7060 Schedule G-11: Budgeted Number of Employees
- Section 285.7065 Schedule G-12: Forecasted Property Taxes
- Section 285.7070 Schedule G-13: Comparison of Actual Financial Results to the Originally Approved Forecast for Each of the Past Twelve Months and Eight Subsequent Months
- Section 285.7075 Financial Statements
- Section 285.APPENDIX A Work Paper Referencing System