83 Ill. Adm. Code 712.2690
Account 2690 Intangibles
Section 712
Section 712.2690 Account
2690 Intangibles
a) Regulated cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Regulated
3) Cost Definition: Directly assignable
b) Nonregulated cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Nonregulated
3) Cost Definition: Directly assignable
c) General cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: General Allocator
3) Cost Definition: Unattributable