Ill. Admin. Code tit. 83, pt. 710 - UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS

  1. § 710.1 - Adoption of 47 CFR 32 by Reference
  2. § 710.3 - Authority
  3. § 710.4 - Communications Act
  4. § 710.11 - Classification of companies
  5. § 710.13 - Accounts - General
  6. § 710.14 - Regulated accounts
  7. § 710.16 - Changes in accounting standards
  8. § 710.17 - Interpretation of accounts
  9. § 710.18 - Waivers
  10. § 710.19 - Address for reports and correspondence
  11. § 710.22 - Comprehensive interperiod tax allocation
  12. § 710.23 - Nonregulated activities
  13. § 710.25 - Unusual items and contingent liabilities (Repealed)
  14. § 710.27 - Transactions with affiliates
  15. § 710.100 - List of retirement units (Repealed)
  16. § 710.105 - Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed)
  17. § 710.110 - Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed)
  18. § 710.115 - Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed)
  19. § 710.120 - Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed)
  20. § 710.125 - Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed)
  21. § 710.130 - Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed)
  22. § 710.135 - Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed)
  23. § 710.140 - Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed)
  24. § 710.145 - Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed)
  25. § 710.150 - Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed)
  26. § 710.155 - Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed)
  27. § 710.160 - Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed)
  28. § 710.165 - Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed)
  29. § 710.170 - Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed)
  30. § 710.175 - Retirement units for use in conjunction Account 2231 "Radio system" (Repealed)
  31. § 710.180 - Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed)
  32. § 710.185 - Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed)
  33. § 710.190 - Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed)
  34. § 710.200 - Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed)
  35. § 710.205 - Retirement units for use in conjunction with Account 2411 "Poles" (Repealed)
  36. § 710.210 - Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed)
  37. § 710.215 - Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed)
  38. § 710.220 - Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed)
  39. § 710.225 - Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed)
  40. § 710.230 - Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed)
  41. § 710.235 - Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed)
  42. § 710.240 - Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed)
  43. § 710.1120 - Cash and equivalents
  44. § 710.1160 - Account 1160 Temporary investments (Repealed)
  45. § 710.1170 - Account 1170 Receivables
  46. § 710.1171 - Account 1171 Allowance for doubtful accounts
  47. § 710.1180 - Account 1180 Telecommunications accounts receivable (Repealed)
  48. § 710.1181 - Account 1181 Accounts receivable allowance - Telecommunications (Repealed)
  49. § 710.1190 - Account 1190 Other accounts receivable (Repealed)
  50. § 710.1191 - Account 1191 Accounts receivable allowance - Other (Repealed)
  51. § 710.1200 - Account 1200 Notes receivable (Repealed)
  52. § 710.1201 - Account 1201 Notes receivable allowance (Repealed)
  53. § 710.1401 - Account 1401 Investments in affiliated companies (Repealed)
  54. § 710.1410 - Account 1410 Other noncurrent assets
  55. § 710.1438 - Account 1438 Deferred maintenance and retirements (Repealed)
  56. § 710.2000 - Instructions for telecommunications plant accounts
  57. § 710.2002 - Account 2002 Property held for future telecommunications use
  58. § 710.2003 - Account 2003 Telecommunications plant under construction
  59. § 710.2231 - Account 2231 Radio system (Repealed)
  60. § 710.2232 - Account 2232 Circuit equipment
  61. § 710.2690 - Account 2690 Intangibles
  62. § 710.4000 - Account 4000 Current accounts and notes payable
  63. § 710.4010 - Account 4010 Accounts payable (Repealed)
  64. § 710.4020 - Account 4020 Notes payable (Repealed)
  65. § 710.4100 - Account 4100 Net current deferred operating income taxes
  66. § 710.4110 - Account 4110 Net current deferred nonoperating income taxes
  67. § 710.4340 - Account 4340 Net noncurrent deferred operating income taxes
  68. § 710.4350 - Account 4350 Net noncurrent deferred nonoperating income taxes
  69. § 710.4999 - General Revenue Accounts
  70. § 710.5003 - Account 5003 Cellular mobile revenue
  71. § 710.5082 - Account 5082 Switched access revenue
  72. § 710.5083 - Account 5083 Special access revenue
  73. § 710.5200 - Account 5200 Miscellaneous revenue (Repealed)
  74. § 710.5999 - General - Expense Accounts (Repealed)
  75. § 710.6540 - Account 6540 Access expense
  76. § 710.6620 - Account 6620 Services (Repealed)
  77. § 710.6720 - Account 6720 General and administrative
  78. § 710.7250 - Account 7250 Provision for deferred operating income taxes - net
  79. § 710.7400 - Account 7400 Nonoperating taxes
  80. § 710.7450 - Account 7450 Provision for deferred nonoperating income taxes - net
  81. § 710.9000 - Glossary of Terms

Notes

Ill. Admin. Code tit. 83, pt. 710
Adopted April 15, 1974; amended at 2 Ill. Reg. 52, p. 473, effective January 1, 1979; codified at 7 Ill. Reg. 15949; amended at 7 Ill. Reg. 15972, effective November 18, 1983; emergency amendment at 8 Ill. Reg. 7636, effective May 17, 1984, for a maximum of 150 days; amended at 8 Ill. Reg. 21231, effective October 15, 1984; amended at 9 Ill. Reg. 4029, effective April 1, 1985; amended at 9 Ill. Reg. 9453, effective June 10, 1985; amended at 9 Ill. Reg. 18912, effective November 20, 1985; amended at 10 Ill. Reg. 161, effective December 23, 1985; emergency amendment at 10 Ill. Reg. 775, effective January 1, 1986, for a maximum of 150 days; amended at 10 Ill. Reg. 10526, effective May 30, 1986; amended at 11 Ill. Reg. 9035, effective May 1, 1987; emergency repealer and emergency rules adopted at 12 Ill. Reg. 1295, effective January 1, 1988, for a maximum of 150 days; Part repealed, new Part adopted at 12 Ill. Reg. 9645, effective May 25, 1988; amended at 13 Ill. Reg. 7570, effective May 15, 1989; amended at 13 Ill. Reg. 16971, effective November 1, 1989; amended at 14 Ill. Reg. 10021, effective June 15, 1990; amended at 15 Ill. Reg. 8205, effective June 1, 1991; amended at 27 Ill. Reg. 13360, effective August 1, 2003; amended at 29 Ill. Reg. 14540, effective October 1, 2005; amended at 38 Ill. Reg. 13859, effective 6/20/2014. Amended at 46 Ill. Reg. 20777, effective 12/15/2022.

AUTHORITY: Implementing Sections 5-102 and 5-103 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102, 5-103, and 10-101].

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