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)