Ill. Admin. Code tit. 83 § 712.1438

Current through Register Vol. 48, No. 52, December 27, 2024

Section 712.1438 - Account 1438 Deferred Maintenance and Retirements

a) Contemplated construction and projects cost pool

1) Cost Pool Apportionment Basis: Account transaction analysis

2) Regulated/Nonregulated Apportionment Basis: Directly assignable based on transaction analysis

3) Cost Definition: Directly assignable

b) Compensated absences cost pool

1) Cost Pool Apportionment Basis: Account transaction analysis

2) Regulated/Nonregulated Apportionment Basis: Total company wages and salaries

3) Cost Definition: Indirectly attributable

c) Equal access cost pool

1) Cost Pool Apportionment Basis: Account transaction analysis

2) Regulated/Nonregulated Apportionment Basis: Directly assigned to Regulated

3) Cost Definition: Directly assignable

d) Other cost pool

1) Cost Pool Apportionment Basis: Account transaction analysis

2) Regulated/Nonregulated Apportionment Basis: General Allocator

3) Cost Definition: Unattributable

Ill. Admin. Code tit. 83, § 712.1438

Added at 27 Ill. Reg. 12489, effective August 1, 2003