TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER f: TELEPHONE UTILITIES
PART 712 COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
SECTION 712.235 ANALYSIS OF TAX RECORDS
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER f: TELEPHONE UTILITIES
PART 712 COST ALLOCATION FOR SMALL LOCAL EXCHANGE CARRIERS
SECTION 712.235 ANALYSIS OF TAX RECORDS
Section 712.235 Analysis of Tax Records
The tax records of the local exchange carrier are analyzed to apportion Account 7200 Operating Taxes into the defined cost pools. The cost pools are defined by major asset category in a manner that reflects how investment credits are generated.
(Source: Amended at 27 Ill. Reg. 12489, effective August 1, 2003)