83 Ill. Adm. Code 712.2680
Account 2680 Amortizable Tangible Assets
Section 712
Section 712.2680 Account
2680 Amortizable Tangible Assets
a) Regulated cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Regulated
3) Cost Definition: Directly assignable
b) Nonregulated cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Nonregulated
3) Cost Definition: Directly assignable
c) Other cost pool
1) Cost Pool Apportionment Basis: Lease analysis
2) Regulated/Nonregulated Apportionment Basis: Methodology by
major asset class
3) Cost Definition: Indirectly attributable
4) Comments: Analysis will be performed to determine major asset
classification of property. Apportionment will be based on methodology for the
asset classification.