Ill. Admin. Code tit. 83 § 712.3410

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

Section 712.3410 - Account 3410 Accumulated Amortization - Capitalized Leases

a) Regulated cost pool

1) Cost Pool Apportionment Basis: Lease analysis

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

3) Cost Definition: Directly assignable

b) Nonregulated cost pool

1) Cost Pool Apportionment Basis: Lease analysis

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

3) Cost Definition: Directly assignable

c) Other cost pool

1) Cost Pool Apportionment Basis: Lease analysis

2) Regulated/Nonregulated Apportionment Basis: Methodology by major asset class

3) Cost Definition: Indirectly attributable

4) Comments: Analysis will be performed to determine major asset classification of property. Apportionment will be based on methodology for the asset classification.

Ill. Admin. Code tit. 83, § 712.3410

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