Ill. Admin. Code tit. 83 § 712.280
Current through Register Vol. 48, No. 52, December 27, 2024
Cost pools are defined to be homogenous groups of costs which share a causal relationship. Many cost pools can be directly assigned to either regulated or nonregulated activities. Where a cost pool cannot be directly assigned to either regulated or nonregulated service, a further apportionment is required. Sections 712.285 through 712.375 outline each of these bases and provide a cross-reference to the specific accounts in Subpart E where the method is employed.
Ill. Admin. Code tit. 83, § 712.280