Certain of the tax accounts of each company reflect taxes that are calculated on the basis of pre-tax book income. This measure, therefore, is used to apportion the cost pools to regulated and nonregulated activities. The account in which selected costs pools use this basis is:
Account 7200 Operating Taxes
Ill. Admin. Code tit. 83, § 712.350
Amended at 27 Ill. Reg. 12489, effective August 1, 2003