Section 712.345  Relative Investment Value – Regulated/Nonregulated

a)         The reference to relative investment value as the basis for the regulated and nonregulated apportionment indicates that the proportional relationship of the regulated and nonregulated investment in a specific investment category (e.g., Central Office) is used to determine the regulated and nonregulated balances in the cost pool apportioned.

b)         Relative investment value is used to apportion selected cost pools to regulated and nonregulated activities.  The specific measures used for each account apportionment are outlined in Subpart E:

            Account 1220 Inventories

            Account 2110 Land and Support Assets

            Account 3100 Accumulated Depreciation

            Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use

            Account 3300 Accumulated Depreciation – Nonoperating

Account 3410 Accumulated Amortization – Capitalized Leases

            Account 6110 Network Support Expenses

            Account 6120 General Support Expenses

            Account 6210 Central Office Switching Expense

            Account 6220 Operations System Expense

            Account 6230 Central Office Transmission Expenses

            Account 6310 Information Origination/Termination Expenses

            Account 6410 Cable and Wire Facilities Expenses

            Account 6510 Other Property, Plant and Equipment Expenses

            Account 6530 Network Operations Expense

            Account 6560 Depreciation and Amortization Expenses

            Account 7200 Operating Taxes

            Account 7500 Interest and Related Items

(Source:  Amended at 27 Ill. Reg. 12489, effective August 1, 2003)