Part 710: UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS CARRIERS

Section 710.2231 Account 2231 Radio system (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.2232 Account 2232 Circuit equipment In Section 32.2232(f), 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: Amended at 27 Ill. Reg. 13360, eff…

Section 710.225 Retirement units for use in conjunction with Account 2424 "Submarine cable" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.23 Nonregulated activities a) In Section 32.23(a), delete the fourth sentence. b) In Section 32.23(c), delete the last sentence and substitute the following language: "For information on incidental treatment, see 83 Ill. Adm. Code 711.15 or 712.15." (Source: Amended a…

Section 710.230 Retirement units for use in conjunction with Account 2426 "Intrabuilding network cable" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.235 Retirement units for use in conjunction with Account 2431 "Aerial wire" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.240 Retirement units for use in conjunction with Account 2441 "Underground conduit" (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.25 Unusual items and contingent liabilities (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.2690 Account 2690 Intangibles In Section 32.2690(g), delete "taxes" and substitute "fees". (Source: Amended at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.27 Transactions with affiliates a) In Section 32.27(a), delete "Chief, Wireline Competition Bureau" and substitute "Commission" and change "(f)" to "(e)". b) In Section 32.27(a), add the following language as the last sentence of the subsection: "See also 83 Ill. Adm.…

Section 710.3 Authority Delete Section 32.3 in its entirety.

Section 710.4 Communications Act Delete Section 32.4 in its entirety.

Section 710.4000 Account 4000 Current accounts and notes payable In Section 32.4000(d), 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. …

Section 710.4010 Account 4010 Accounts payable (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.4020 Account 4020 Notes payable (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.4100 Account 4100 Net current deferred operating income taxes In Section 32.4100(e), 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: Amended…

Section 710.4110 Account 4110 Net current deferred nonoperating income taxes In Section 32.4110(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: Amen…

Section 710.4340 Account 4340 Net noncurrent deferred operating income taxes In Section 32.4340(e), 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: Amen…

Section 710.4350 Account 4350 Net noncurrent deferred nonoperating income taxes In Section 32.4350(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: A…

Section 710.4999 General Revenue Accounts a) In Section 32.4999(f)(1), delete the first sentence and substitute the following: Subsidiary record categories shall be maintained in order that the company may separately report revenues derived from charges imposed under intra-state …

Section 710.5003 Account 5003 Cellular mobile revenue

Section 710.5082 Account 5082 Switched access revenue In Section 32.5082(b), 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: Amended at 27 Ill. Reg. 133…

Section 710.5083 Account 5083 Special access revenue In Section 32.5083(b), 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: Amended at 27 Ill. Reg. 1336…

Section 710.5200 Account 5200 Miscellaneous revenue (Repealed) (Source: Repealed at 29 Ill. Reg. 14540, effective October 1, 2005)

Section 710.5999 General – Expense Accounts (Repealed) (Source: Repealed at 27 Ill. Reg. 13360, effective August 1, 2003)

Section 710.6540 Account 6540 Access expense In Section 32.6540(b), 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, effecti…

Section 710.6620 Account 6620 Services (Repealed) (Source: Repealed at 29 Ill. Reg. 14540, effective October 1, 2005)

Section 710.6720 Account 6720 General and administrative In Section 32.6720, add the following sentence: "Subsidiary record categories shall be maintained in order that the company may separately report the amounts contained herein that relate to: a) Executive and planning; b) Ex…

Section 710.7250 Account 7250 Provision for deferred operating income taxes – net In Section 32.7250(b), delete "part 43" and replace with "Section 5-5109" and delete "this Commission's Rules and Regulations" and replace with "the Public Utilities Act [220 ILCS 5/5-109]". (Source…

Section 710.7400 Account 7400 Nonoperating taxes In Section 32.7400(j), 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, eff…

Section 710.7450 Account 7450 Provision for deferred nonoperating income taxes – net In Section 32.7450(b), delete the second sentence.

Section 710.9000 Glossary of Terms a) In Section 32.9000, add "See Section 7-101 of The Public Utilities Act (Ill. Rev. Stat. 1985, ch. 111⅔, par. 7-101)" to the definition of "Affiliated companies." b) In Section 32.9000, delete the definition "'Common carrier' or 'carrier.'" c)…