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, 7-206, and 10-101].

SOURCE: Emergency rules adopted at 12 Ill. Reg. 1136, effective January 1, 1988, for a maximum of 150 days; adopted at 12 Ill. Reg. 9495, effective May 25, 1988; amended at 27 Ill. Reg. 12388, effective August 1, 2003; amended at 33 Ill. Reg. 7886, effective June 1, 2009; amended at 38 Ill. Reg. 13865, effective June 20, 2014.

SUBPART A: APPLICATION

 

Section 711.5  Application

 

a)         This Part requires carriers subject to Section 711.5(b) to document in a cost allocation manual the procedures that will be followed in order to apportion intrastate costs between regulated and nonregulated activities.  This Part applies only to those activities categorized as nonregulated in Illinois; it does not apply to those tariffed activities that have been classified as "competitive" by the Illinois Commerce Commission (Commission) (see Section 13-209 of the Public Utilities Act (Act) [220 ILCS 5/13-209]).

 

b)         The provisions of this Part are applicable to local exchange carriers ("carriers") with operations in the State of Illinois that exceed 35,000 subscriber access lines in service, except that this Part shall apply to the services of an Electing Provider subject to Section 13-506.2(a)(1) of the Act and to competitive telecommunications rates and services only to the extent that the Commission requires that application, and provided that the telecommunications provider may use generally accepted accounting practices or the accounting systems it uses for financial reporting purposes.

 

c)         Carriers shall update their cost allocation manuals at least annually, except that changes to the cost apportionment table in Section 711.105 and to the description of time reporting procedures in Section 711.107 shall be filed at the time of implementation.  Cost allocation manuals shall be filed with the Chief Clerk of the Commission, with a copy to the Manager of Accounting, on or before the last working day of each calendar year.  Each filing shall identify any specific variance from the prior filing.

 

(Source:  Amended at 38 Ill. Reg. 13865, effective June 20, 2014)

SUBPART B: PRELIMINARY MATERIALS

 

Section 711.10  Description of Nonregulated Activities

 

Each carrier is required to have on file with the Chief Clerk of the Commission a description of each nonregulated activity offered by the carrier.  This description is to be included in the carrier's cost allocation manual. Nonregulated activities include those that:

 

a)         Have never been subject to tariff regulation, except incidental activities, by either the Commission or the Federal Communications Commission (FCC); or

 

b)         Have been preemptively detariffed in both jurisdictions by the FCC (e.g., customer premises equipment, enhanced services, and installation and maintenance of inside wiring).

 

(Source:  Amended at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.15  Incidental Activities

 

a)         This Part requires that cost allocation procedures reflect the existence of activities in each carrier that are accorded incidental accounting treatment and allowed to remain on the regulated books of the business.  Each carrier is required to have on file with the Chief Clerk of the Commission a description of each activity that is accorded this treatment.  This description is to be included in the carrier's cost allocation manual.  "Incidental activities" include, but are not limited to, items such as land and building space rental, cable locating, and pole contact rental.  (See 83 Ill. Adm. Code 710.14 and 710.23)

 

b)         Incidental activities are activities that meet the following four conditions.

 

1)         The activity is not a line of business;

 

2)         The activity is an outgrowth of regulated operations;

 

3)         There is little additional financial or business risk to the regulated operation in providing the activity, as determined by the effect on the capital investments and capital requirements; and

 

4)         The activity utilizes an insubstantial commitment of investment or resources of the carrier, as determined by the capital investments and the service obligations of the carrier.

 

(Source:  Amended at 27 Ill. Reg. 12388, effective August 1, 2003)

SUBPART C: CORPORATE ORGANIZATION AND AFFILIATE TRANSACTIONS

 

Section 711.20  Corporate Organization

 

All carriers offering exchange and exchange access telecommunications services in Illinois are required to file with the Chief Clerk of the Commission a description of the carrier's corporate affiliates.  This description is to be included in the carrier's cost allocation manual.  Affiliates of the local exchange carriers in this context include any corporate entities, partnerships, or other forms of business organization in which there is some portion of ownership control.  Filings with the Commission shall include a brief description of each entity, the conditions of ownership, and a chart of all entities.

 

(Source:  Amended at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.25  Affiliate Transactions

 

a)         The cost allocation procedures included in this Part specify the methodology to apportion costs between regulated and nonregulated activities.  Each local exchange carrier shall file with the Chief Clerk of the Commission a description of the type of affiliate transactions that are either provided to regulated operations by nonregulated entities or to nonregulated entities by regulated operations (see Section 7-101 of the Act [220 ILCS 5/7-101]).  This description is to be included in the carrier's cost allocation manual.

 

b)         The filing shall include the following details for each affiliate transaction:

 

1)         Type of transaction;

 

2)         Billing provisions for each service or product provided categorized in one of three methods:

 

A)        Market Rate:  Using a price given in current market conditions where this price is determined in an arms length transaction;

 

B)        Cost:  Using the cost apportionment principles and standards included in this Part; or

 

C)        Tariff:  Using an established rate or charge that has been filed with the Commission;

 

3)         Frequency of transactions.

 

c)         Transactions between carriers and their affiliates are to be recorded on the carrier's books at market price, if market price can be determined from a price list or tariff.  In the absence of a list or tariff price, assets transferred from the carrier to the nonregulated entity are to be recorded at the higher of the net book cost or fair market value, while assets transferred from the nonregulated entity to the company are to be recorded at the lower of net book cost or fair market value.  Services for which there exists no list or tariff price are to be valued using fully distributed cost.  See 83 Ill. Adm. Code 710.27.

 

(Source:  Amended at 27 Ill. Reg. 12388, effective August 1, 2003)

SUBPART D: COST APPORTIONMENT METHODOLOGY

 

Section 711.100  Overview

 

The methodology presented in this Subpart is used to apportion costs to regulated and nonregulated activities in each local exchange carrier.  The accounts included in the process are those included in 83 Ill Adm. Code 710 ("Part 710").

 

Section 711.105  Cost Apportionment

 

The cost allocation manual shall include a cost apportionment table for each account containing costs incurred in providing regulated services.  The apportionment table shall include the cost pools by account, the procedures used to place costs into each cost pool, and the method used to apportion the costs within each cost pool between regulated and nonregulated activities.

 

(Source:  Amended at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.107  Time Reporting Procedures

 

The cost allocation manual shall include a description of the time reporting procedures that the carrier uses, including the methods or studies designed to measure and allocate non-productive time.

 

(Source:  Added at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.110  Cost and Allocation Definitions (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.115  Cost Pools (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.200  Cost Pool Apportionment Bases (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.205  Cost Pool Account Transaction Analysis (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.210  Analysis of Leased Assets (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.215  Analysis of Motor Vehicle Records (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.220  Analysis of Information Management Projects (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.225  Analysis of Research and Development Projects (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.230  Analysis of Purchase Records (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.235  Analysis of Tax Records (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.245  Computer Application Activity Analysis (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.250  Building/Floor Space Use Study (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.255  Direct Reporting (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.260  Flight Logs (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.265  Property Record Analysis (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.270  Relative Investment Value – Cost Pool Apportionment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.275  Testing Activity Study (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.280  Regulated/Nonregulated Apportionment Bases (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.285  Account Transaction Analysis – Regulated/Nonregulated (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.290  Billing and Collection Study (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.305  Customer and Corporate Operations Wages and Salaries (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.309  Engineering Time Reporting (Repealed)

 

 (Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.310  Engineering Wages and Salaries (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.315  General Allocator (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.320  Marketing Allocator (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.325  Network Plant Wages and Salaries (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.330  Plant Support Wages and Salaries (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.335  Projected Regulated/Nonregulated Shared Usage (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.340  Regulated/Nonregulated Actual Usage (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.345  Relative Investment Value – Regulated/Nonregulated (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.350  Relative Regulated/Nonregulated Pre-Tax Book Income (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.355  Relative Regulated/Nonregulated Revenues (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.360  Service Center Activity Study (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.365  Service Order Activity Analysis (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.370  Trouble Report Analysis (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.375  Total Company Wages and Salaries (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

SUBPART E: COST APPORTIONMENT – ACCOUNTS

 

Section 711.1220  Account 1220 Materials and Supplies (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.1439  Account 1439 Deferred Charges (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2002  Account 2002 Property Held for Future Telecommunications Use (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2003  Account 2003 Telecommunications Plant Under Construction – Short Term (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2004  Account 2004 Telecommunications Plant Under Construction – Long Term (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2005  Account 2005 Telecommunications Plant Adjustment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2111  Account 2111 Land (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2112  Account 2112 Motor Vehicles (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2113  Account 2113 Aircraft (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2114  Account 2114 Special Purpose Vehicles (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2115  Account 2115 Garage Work Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2116  Account 2116 Other Work Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2121  Account 2121 Buildings (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2122  Account 2122 Furniture (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2123  Account 2123 Office Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2124  Account 2124 General Purpose Computers (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2211  Account 2211 Analog Electronic Switching (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2212  Account 2212 Digital Electronic Switching (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2215  Account 2215 Electro-mechanical Switching (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2220  Account 2220 Operator Systems (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2231  Account 2231 Radio Systems (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2232  Account 2232 Circuit Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2311  Account 2311 Station Apparatus (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2321  Account 2321 Customer Premises Wiring (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2341  Account 2341 Large Private Branch Exchange (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2351  Account 2351 Public Telephone Terminal Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2362  Account 2362 Other Terminal Equipment (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2411  Account 2411 Poles (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2421  Account 2421 Aerial Cable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2422  Account 2422 Underground Cable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2423  Account 2423 Buried Cable (Repealed)

 

 (Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2424  Account 2424 Submarine Cable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2425  Account 2425 Deep Sea Cable (Repealed)

 

 (Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2426  Account 2426 Intrabuilding Network Cable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2431  Account 2431 Aerial Wire (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2441  Account 2441 Conduit Systems (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2681  Account 2681 Capital Leases (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2682  Account 2682 Leasehold Improvements (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.2690  Account 2690 Intangibles (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3100  Account 3100 Accumulated Depreciation (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3200  Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use (Repealed)

 

 (Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3410  Account 3410 Accumulated Amortization – Capitalized Leases (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3420  Account 3420 Accumulated Amortization – Leasehold Improvements (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3500  Account 3500 Accumulated Amortization – Intangibles (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.3600  Account 3600 Accumulated Amortization – Other (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.4100  Account 4100 Net Current Deferred Operating Income Tax (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.4340  Account 4340 Net Noncurrent Deferred Operating Income Tax (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6112  Account 6112 Motor Vehicle Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6113  Account 6113 Aircraft Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6114  Account 6114 Special Purpose Vehicle Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6115  Account 6115 Garage Work Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6116  Account 6116 Other Work Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6121  Account 6121 Land and Building Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6122  Account 6122 Furniture and Artworks Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6123  Account 6123 Office Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6124  Account 6124 General Purpose Computers Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6211  Account 6211 Analog Electronic Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6212  Account 6212 Digital Electronic Expense (Repaeled)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6215  Account 6215 Electro-mechanical Expense (Repealed)

 

 (Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6220  Account 6220 Operators System Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6231  Account 6231 Radio Systems Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6232  Account 6232 Circuit Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6311  Account 6311 Station Apparatus Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6341  Account 6341 Large Private Branch Exchange Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6351  Account 6351 Public Telephone Terminal Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6362  Account 6362 Other Terminal Equipment Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6411  Account 6411 Poles Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6421  Account 6421 Aerial Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6422  Account 6422 Underground Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6423  Account 6423 Buried Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6424  Account 6424 Submarine Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6425  Account 6425 Deep Sea Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6426  Account 6426 Intrabuilding Network Cable Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6431  Account 6431 Aerial Wire Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6441  Account 6441 Conduit Systems Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6511  Account 6511 Property Held for Future Telecommunications Use Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6512  Account 6512 Provisioning Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6531  Account 6531 Power Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6532  Account 6532 Network Administration Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6533  Account 6533 Testing Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6534  Account 6534 Plant Operations Administrative Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6535  Account 6535 Engineering Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6540  Account 6540 Access Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6561  Account 6561 Depreciation Expense – Telecommunications Plant in Service (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6562  Account 6562 Depreciation Expense – Property Held for Future Telecommunications Use (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6563  Account 6563 Amortization Expense – Tangible (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6564  Account 6564 Amortization Expense – Intangible (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6565  Account 6565 Amortization Expense – Other (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6611  Account 6611 Product Management Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6612  Account 6612 Sales Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6613  Account 6613 Product Advertising Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6621  Account 6621 Call Completion Services Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6622  Account 6622 Number Services Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6623  Account 6623 Customer Services Expenses (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6711  Account 6711 Executive Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6712  Account 6712 Planning Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6721  Account 6721 Accounting and Finance Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6722  Account 6722 External Relations Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6723  Account 6723 Human Resources Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6724  Account 6724 Information Management Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6725  Account 6725 Legal Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6726  Account 6726 Procurement Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6727  Account 6727 Research and Development Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6728  Account 6728 Other General and Administrative Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.6790  Account 6790 Provision for Uncollectible Notes Receivable (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7110  Account 7110 Income from Custom Work (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7130  Account 7130 Return from Nonregulated Use of Regulated Facilities (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7140  Account 7140 Gains and Losses from Foreign Exchange (Repealed)

 

(Source:  Repealed at 26 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7150  Account 7150 Gains and Losses from the Distribution of Land and Artwork (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7160  Account 7160 Other Operating Gains and Losses (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7210  Account 7210 Operating Investment Tax Credits – Net (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7220  Account 7220 Operating Federal Income Taxes (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7230  Account 7230 Operating State and Local Income Taxes (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7240  Account 7240 Operating Other Taxes (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7250  Account 7250 Provision for Deferred Operating Income Taxes – Net (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7350  Account 7350 Gains or Losses from the Disposition of Certain Property (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7370  Account 7370 Special Charges (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7400  Account 7400 Nonoperating Taxes (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7510  Account 7510 Interest on Funded Debt (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7520  Account 7520 Interest Expense – Capital Leases (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7530  Account 7530 Amortization of Debt Issuance Expense (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7540  Account 7540 Other Interest Deductions (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7610  Account 7610 Extraordinary Income Credits (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7620  Account 7620 Extraordinary Income Charges (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7630  Account 7630 Current Income Tax Effects of Extraordinary Items – Net (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.7640  Account 7640 Provision for Deferred Income Tax Effect of Extraordinary Items – Net (Repealed)

 

(Source:  Repealed at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section 711.8000  Audit Requirement

 

a)         Carriers shall conduct biennial internal audits, or have internal audits conducted by independent public accountants, of the accounting for the business other than public utility business.  These audits shall test compliance with this Part, with any applicable Commission orders, and with 83 Ill. Adm. Code 710.  The audits shall include written reports of conclusions and associated workpapers that shall be available to the Commission Staff for review.  The audit reports shall be submitted to the Commission’s Manager of Accounting within 30 days after completion.

 

b)         The initial audit shall be performed in the calendar year following the calendar year in which the carrier is first required to file a cost allocation manual.  The initial audit shall be submitted to the Accounting Manager of the Commission on or before December 1 of that year.  Succeeding audit reports shall be submitted to the Manager of Accounting of the Commission on or before December 1 of each succeeding even numbered year.

 

(Source:  Added at 27 Ill. Reg. 12388, effective August 1, 2003)

 

Section  711.8005  Waivers

 

a)         If the FCC requires a carrier to submit a cost allocation manual in compliance with 47 CFR 64.903 or compliance plan, then the carrier shall file the manual or compliance plan with the Chief Clerk of the Commission with a copy to the Manager of Accounting.  The filing will result in compliance with Subparts A through D.

 

b)         If the FCC requires a carrier to have an attest engagement or financial audit conducted in compliance with 47 CFR 64.904 or annual certification in compliance with 47 USC Section 254(k), Subsidy of Competitive Services Prohibited, then the carrier shall file the report or annual certification from such engagement or audit with the Manager of Accounting within 30 days after completion, provided the report or annual certification is required by the Commission.  The associated workpapers shall be available to the Commission Staff for review.  This audit report or annual certification submission shall result in compliance with Section 711.8000.

 

(Source:  Amended at 38 Ill. Reg. 13865, effective June 20, 2014)