Illinois · Regulations
Part 710 — UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS
75 sections
75 sections
- 83 Ill. Adm. Code 710.1Adoption of 47 CFR 32 by Reference
- 83 Ill. Adm. Code 710.3Authority
- 83 Ill. Adm. Code 710.4Communications Act
- 83 Ill. Adm. Code 710.11Classification of companies
- 83 Ill. Adm. Code 710.13Accounts – General
- 83 Ill. Adm. Code 710.14Regulated accounts
- 83 Ill. Adm. Code 710.16Changes in accounting standards
- 83 Ill. Adm. Code 710.17Interpretation of accounts
- 83 Ill. Adm. Code 710.18Waivers
- 83 Ill. Adm. Code 710.19Address for reports and correspondence
- 83 Ill. Adm. Code 710.22Comprehensive interperiod tax allocation
- 83 Ill. Adm. Code 710.23Nonregulated activities
- 83 Ill. Adm. Code 710.25Unusual items and contingent liabilities (Repealed)
- 83 Ill. Adm. Code 710.27Transactions with affiliates
- 83 Ill. Adm. Code 710.100List of retirement units (Repealed)
- 83 Ill. Adm. Code 710.105Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed)
- 83 Ill. Adm. Code 710.110Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed)
- 83 Ill. Adm. Code 710.115Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed)
- 83 Ill. Adm. Code 710.120Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed)
- 83 Ill. Adm. Code 710.125Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed)
- 83 Ill. Adm. Code 710.130Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed)
- 83 Ill. Adm. Code 710.135Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed)
- 83 Ill. Adm. Code 710.140Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed)
- 83 Ill. Adm. Code 710.145Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed)
- 83 Ill. Adm. Code 710.150Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed)
- 83 Ill. Adm. Code 710.155Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed)
- 83 Ill. Adm. Code 710.160Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed)
- 83 Ill. Adm. Code 710.165Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed)
- 83 Ill. Adm. Code 710.170Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed)
- 83 Ill. Adm. Code 710.175Retirement units for use in conjunction Account 2231 "Radio system" (Repealed)
- 83 Ill. Adm. Code 710.180Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed)
- 83 Ill. Adm. Code 710.185Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed)
- 83 Ill. Adm. Code 710.190Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed)
- 83 Ill. Adm. Code 710.200Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed)
- 83 Ill. Adm. Code 710.205Retirement units for use in conjunction with Account 2411 "Poles" (Repealed)
- 83 Ill. Adm. Code 710.210Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed)
- 83 Ill. Adm. Code 710.215Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed)
- 83 Ill. Adm. Code 710.220Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed)
- 83 Ill. Adm. Code 710.225Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed)
- 83 Ill. Adm. Code 710.230Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed)
- 83 Ill. Adm. Code 710.235Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed)
- 83 Ill. Adm. Code 710.240Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed)
- 83 Ill. Adm. Code 710.1120Cash and equivalents
- 83 Ill. Adm. Code 710.1170Account 1170 Receivables
- 83 Ill. Adm. Code 710.1171Account 1171 Allowance for doubtful accounts
- 83 Ill. Adm. Code 710.1180Account 1180 Telecommunications accounts receivable (Repealed)
- 83 Ill. Adm. Code 710.1181Account 1181 Accounts receivable allowance – Telecommunications (Repealed)
- 83 Ill. Adm. Code 710.1190Account 1190 Other accounts receivable (Repealed)
- 83 Ill. Adm. Code 710.1191Account 1191 Accounts receivable allowance – Other (Repealed)
- 83 Ill. Adm. Code 710.1200Account 1200 Notes receivable (Repealed)
- 83 Ill. Adm. Code 710.1201Account 1201 Notes receivable allowance (Repealed)
- 83 Ill. Adm. Code 710.1401Account 1401 Investments in affiliated companies (Repealed)
- 83 Ill. Adm. Code 710.1438Account 1438 Deferred maintenance and retirements (Repealed)
- 83 Ill. Adm. Code 710.2002Account 2002 Property held for future telecommunications use
- 83 Ill. Adm. Code 710.2003Account 2003 Telecommunications plant under construction
- 83 Ill. Adm. Code 710.2231Account 2231 Radio system (Repealed)
- 83 Ill. Adm. Code 710.2232Account 2232 Circuit equipment
- 83 Ill. Adm. Code 710.2690Account 2690 Intangibles
- 83 Ill. Adm. Code 710.4010Account 4010 Accounts payable (Repealed)
- 83 Ill. Adm. Code 710.4020Account 4020 Notes payable (Repealed)
- 83 Ill. Adm. Code 710.4100Account 4100 Net current deferred operating income taxes
- 83 Ill. Adm. Code 710.4340Account 4340 Net noncurrent deferred operating income taxes
- 83 Ill. Adm. Code 710.4350Account 4350 Net noncurrent deferred nonoperating income taxes
- 83 Ill. Adm. Code 710.4999General Revenue Accounts
- 83 Ill. Adm. Code 710.5003Account 5003 Cellular mobile revenue
- 83 Ill. Adm. Code 710.5082Account 5082 Switched access revenue
- 83 Ill. Adm. Code 710.5083Account 5083 Special access revenue
- 83 Ill. Adm. Code 710.5200Account 5200 Miscellaneous revenue (Repealed)
- 83 Ill. Adm. Code 710.5999General – Expense Accounts (Repealed)
- 83 Ill. Adm. Code 710.6540Account 6540 Access expense
- 83 Ill. Adm. Code 710.6720Account 6720 General and administrative
- 83 Ill. Adm. Code 710.7250Account 7250 Provision for deferred operating income taxes – net
- 83 Ill. Adm. Code 710.7400Account 7400 Nonoperating taxes
- 83 Ill. Adm. Code 710.7450Account 7450 Provision for deferred nonoperating income taxes – net
- 83 Ill. Adm. Code 710.9000Glossary of Terms