Part 710: UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS

Section 32.5003 is deleted in its entirety. (Source: Added at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1 Adoption of 47 CFR 32 by Reference The Illinois Commerce Commission (Commission) adopts 47 CFR 32, as of November 1, 2021, as its uniform system of accounts for telecommunications carriers, as defined in Section 13-202 of the Public Utilities Act [220 ILCS 5/13-202]…

Section 710.100 List of retirement units (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.105 Retirement units for use in conjunction with Account 2112 "Motor vehicles" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.11 Classification of companies a) In Section 32.11(a), delete existing language and replace with "For purposes of this Section, the term "company'' or "companies'' means telecommunications carriers as defined in Section 13-202 of the Public Utilities Act". b) In Secti…

Section 710.110 Retirement units for use in conjunction with Account 2113 "Aircraft" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1120 Cash and equivalents In Section 32.1120(g), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]". (Source: Added at 27 Ill. Reg. 13360, effective Augu…

Section 710.115 Retirement units for use in conjunction with Account 2114 "Special purpose vehicles" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1160 Account 1160 Temporary investments (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1170 Account 1170 Receivables In Section 32.1170(h), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]". (Source: Added at 27 Ill. Reg. 13360, effective …

Section 710.1171 Account 1171 Allowance for doubtful accounts In Section 32.1171(c), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]". (Source: Added at 27 Ill. Re…

Section 710.1180 Account 1180 Telecommunications accounts receivable (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1181 Account 1181 Accounts receivable allowance – Telecommunications (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1190 Account 1190 Other accounts receivable (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1191 Account 1191 Accounts receivable allowance – Other (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.120 Retirement units for use in conjunction with Account 2115 "Garage work equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1200 Account 1200 Notes receivable (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1201 Account 1201 Notes receivable allowance (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.125 Retirement units for use in conjunction with Account 2116 "Other work equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.13 Accounts – General a) In Section 32.13(d)(1), delete "state commission(s) having jurisdiction" and substitute "Commission". b) In Section 32.13(d)(2), delete "such commission(s)" and substitute "the Commission". c) Delete Section 32.13(e) in its entirety and replac…

Section 710.130 Retirement units for use in conjunction with Account 2121 "Buildings" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.135 Retirement units for use in conjunction with Account 2122 "Furniture"(Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.14 Regulated accounts a) In Section 32.14(a), delete "contained in Title II of the Communications Act of 1934, as amended," from the first sentence. b) In Section 32.14(a), delete "as specified in Title II of the Communications Act of 1934, as amended, and" from the s…

Section 710.140 Retirement units for use in conjunction with Account 2123.1 "Office support equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1401 Account 1401 Investments in affiliated companies (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.1410 Account 1410 Other noncurrent assets In Section 32.1410(k), delete "part 43" and replace with "Section 5-109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]". (Source: Added at 27 Ill. Reg. 13360…

Section 710.1438 Account 1438 Deferred maintenance and retirements (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.145 Retirement units for use in conjunction with Account 2123.2 "Company communications equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.150 Retirement units for use in conjunction with Account 2124 "General purpose computers" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.155 Retirement units for use in conjunction with Account 2211 "Analog electronic switching" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.16 Changes in accounting standards Delete the text of Section 32.16(b) and substitute the following: "The Commission does not commit itself to the approval or acceptance of any item set out in any account for the purpose of fixing rates or in determining other matters…

Section 710.160 Retirement units for use in conjunction with Account 2212 "Digital electronic switching" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.165 Retirement units for use in conjunction with Account 2215 "Electro-mechanical switching" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.17 Interpretation of accounts a) In Section 32.17, delete "Chief, Common Carrier Bureau" and substitute "Manager of Accounting of the Commission" in the first sentence. b) In Section 32.17, delete "Common Carrier Bureau" and substitute "Manager of Accounting of the Co…

Section 710.170 Retirement units for use in conjunction with Account 2220 "Operator system" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.175 Retirement units for use in conjunction Account 2231 "Radio system" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.18 Waivers a) In Section 32.18, delete "Federal Communications." b) In Section 32.18, delete "such a waiver is in the public interest and."

Section 710.180 Retirement units for use in conjunction with Account 2232 "Circuit equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.185 Retirement units for use in conjunction with Account 2321 "Customer premises wiring" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.19 Address for reports and correspondence Delete text of Section 32.19 and replace with the following: "Reports, statements, and correspondence submitted to the Commission in accordance with or relating to instructions and requirements herein shall be addressed to the…

Section 710.190 Retirement units for use in conjunction with Account 2351 "Public telephone equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.200 Retirement units for use in conjunction with Account 2362 "Other terminal equipment" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.2000 Instructions for telecommunications plant accounts a) Section 32.2000(d)(2) 1) In Section 32.2000(d)(2)(i), in the first sentence, delete "a representative list of which shall be prescribed by this Commission." 2) In Section 32.2000(d)(2)(i), delete the second se…

Section 710.2002 Account 2002 Property held for future telecommunications use In Section 32.2002(a), delete the following from the second sentence: "and report those amounts in reports filed with the Commission pursuant to 43.21(e)(1) and 43.21(e)(2) of this chapter". (Source: Am…

Section 710.2003 Account 2003 Telecommunications plant under construction In Section 32.2003 (c), delete the following phrase from the first sentence, "and report those amounts in reports filed with the Commission pursuant to 43.21(e)(1) and 43.21(e)(2) of this chapter". (Source:…

Section 710.205 Retirement units for use in conjunction with Account 2411 "Poles" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.210 Retirement units for use in conjunction with Account 2421 "Aerial cable" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.215 Retirement units for use in conjunction with Account 2422 "Underground cable" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.22 Comprehensive interperiod tax allocation In Section 32.22(e)(2), add the following subsection: "i) The term "vintage year" means the year a particular plant item was placed in service. " (Source: Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.220 Retirement units for use in conjunction with Account 2423 "Buried cable" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)