83 Ill. Adm. Code 712.6790
Account 6790 Provision for Uncollectible Notes Receivable
Section 712
Section 712.6790 Account
6790 Provision for Uncollectible Notes Receivable
a) Cost Pool: Same as Account
b) Cost Pool Apportionment Basis: Cost pool equals Account
c) Regulated/Nonregulated Apportionment Basis: Account
transaction analysis
d) Cost Definition: Directly assignable
e) Comments: Analysis of Account is needed to determine the
uncollectible and the purpose to which each amount relates.