Ill. Admin. Code tit. 83, § 416.10 - Maintenance of Books and Records and Commission Access
a) Electric utilities shall maintain all accounts,
irrespective of whether the activity, transaction, or other matter being accounted
for constitutes public utility business, in accordance with 83 Ill. Adm. Code 415,
Uniform System of Accounts for Electric Utilities.
b) Activities, transactions and other matters
pertaining to business other than public utility business shall be recorded in
subaccounts of the accounts established in 83 Ill. Adm. Code 415. Allocations of
revenues and charges made between the operations of the public utility business and
the business other than public utility business shall be made to the principal
utility account and to a subaccount created specifically for the non-public utility
business. If an electric utility uses a method other than subaccounts to identify
revenues and expenses related to certain functions, activities, or projects of the
public utility business, it is appropriate for the electric utility to use the same
method to identify revenues and expenses related to each non-utility
business.
Notes
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