83 Ill. Adm. Code 712.7500
Account 7500 Interest and Related Items
Section 712
Section 712.7500 Account
7500 Interest and Related Items
a) Interest on funded debt cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Relative value:
Telecommunications plant investment
3) Cost Definition: Indirectly attributable
b) Capital leases cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Relative value:
Capital lease
3) Cost Definition: Indirectly attributable
c) Debt issuance cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Relative value:
Telecommunications plant investment
3) Cost Definition: Indirectly attributable
d) Other cost pool
1) Cost Pool Apportionment Basis: Account transaction analysis
2) Regulated/Nonregulated Apportionment Basis: Relative value:
Telecommunications plant investment
3) Cost Definition: Indirectly attributable