Ill. Admin. Code tit. 83 § 712.4340

Current through Register Vol. 49, No. 2, January 10, 2025

Section 712.4340 - Account 4340 Net Noncurrent Deferred Operating Income Tax

a) Cost Pool: Same as Account

b) Cost Pool Apportionment Basis: Cost pool equals Account

c) Regulated/Nonregulated Apportionment Basis: Account transaction analysis

d) Cost Definition: Indirectly attributable

e) Comments: Costs are apportioned to regulated and nonregulated cost objectives on the basis of the timing differences which gave rise to the deferral.

Ill. Admin. Code tit. 83, § 712.4340