83 Ill. Adm. Code 712.3200
Account 3200 Accumulated Depreciation – Held for Future Telecommunications Use
Section 712
Section 712.3200 Account
3200 Accumulated Depreciation – Held for Future Telecommunications Use
a) Cost Pool: Same as Account
b) Cost Pool Apportionment Basis: Cost pool equals Account
c) Regulated/Nonregulated Apportionment Basis: Relative value:
Property held for future telecommunications use
d) Cost Definition: Indirectly attributable