83 Ill. Adm. Code 711.5
Application
Section 711
Section 711.5 Application
a) This Part requires carriers subject to Section 711.5(b) to
document in a cost allocation manual the procedures that will be followed in
order to apportion intrastate costs between regulated and nonregulated
activities. This Part applies only to those activities categorized as
nonregulated in Illinois; it does not apply to those tariffed activities that
have been classified as "competitive" by the Illinois Commerce
Commission (Commission) (see Section 13-209 of the Public Utilities Act (Act)
[220 ILCS 5/13-209]).
b) The provisions of this Part are applicable to local exchange
carriers ("carriers") with operations in the State of Illinois that exceed
35,000 subscriber access lines in service, except that this Part shall apply to
the services of an Electing Provider subject to Section 13-506.2(a)(1) of the
Act and to competitive telecommunications rates and services only to the extent
that the Commission requires that application, and provided that the
telecommunications provider may use generally accepted accounting practices or
the accounting systems it uses for financial reporting purposes.
c) Carriers shall update their cost allocation manuals at least
annually, except that changes to the cost apportionment table in Section
711.105 and to the description of time reporting procedures in Section 711.107
shall be filed at the time of implementation. Cost allocation manuals shall be
filed with the Chief Clerk of the Commission, with a copy to the Manager of
Accounting, on or before the last working day of each calendar year. Each
filing shall identify any specific variance from the prior filing.