Ill. Admin. Code tit. 83, § 712.7200 - Account 7200 Operating Taxes
a) Cost Pool: Same as Account
b) Cost Pool Apportionment Basis: Account transaction analysis
c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis
d) Cost Definition: Indirectly attributable
e) Comments: An analysis of tax records is performed to determine which apportionment methodology is appropriate.
Notes
Added at 27 Ill. Reg. 12489, effective August 1, 2003
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