83 Ill. Adm. Code 712.375
Total Company Wages and Salaries
Section 712
Section 712.375 Total
Company Wages and Salaries
a) Total regulated and nonregulated wages and salaries for each
local exchange carrier are used as the indirect basis for apportioning selected
cost pools where total wages and salaries are the primary determinant of cost
behavior.
b) Total wages and salaries are used to apportion selected cost
pools in the following accounts:
Account 1438 Deferred Maintenance and Retirements
Account 2110 Land and Support Assets
Account 7200 Operating Taxes