83 Ill. Adm. Code 712.5300
Account 5300 Uncollectible Revenue
Section 712
Section 712.5300 Account
5300 Uncollectible Revenue
a) Regulated cost pool
1) Cost Pool Apportionment Basis: Direct reporting
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Regulated
3) Cost Definition: Directly attributable
b) Nonregulated cost pool
1) Cost Pool Apportionment Basis: Direct reporting
2) Regulated/Nonregulated Apportionment Basis: Directly assigned
to Nonregulated
3) Cost Definition: Directly assignable
c) Shared cost pool
1) Cost Pool Apportionment Basis: Directly reporting
2) Regulated/Nonregulated Apportionment Basis: Account
transaction analysis
3) Cost Definition: Directly attributable