Ill. Admin. Code tit. 83, § 710.2000 - Instructions for telecommunications plant accounts
"Each company shall maintain a written property units listing for use in accounting for additions and retirements of telecommunications plant and apply the listing consistently."
"The "unusual or special type of construction" refers to, but is not limited to, construction in an ecologically sensitive area, such as microwave station construction in a national park, and the installation of submarine cable."
"After a carrier files a petition pursuant to 83 Ill Adm. Code 200 for approval of a depreciation rate, the Commission shall consider such factors as asset useful life, obsolescence (both ordinary and extraordinary), inadequacy of the asset, tax effects, interstate settlement effects, and the economic effects on ratepayers."
Notes
Amended at 27 Ill. Reg. 13360, effective August 1, 2003
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