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   Rod R. Blagojevich, Governor
Skip Navigation LinksHome > Industry > Public Utility > Uniform System of Accounts (USOA) The working copies of each Uniform System of Accounts (USOA) are not official documents of the Illinois Commerce Commission. A working copy is provided to assist in applying the instructions contained within each USOA.
Industry 83 Ill. Adm. Code Part Adopted Document Effective Date
Electric 415 18 CFR 101 as of 8/8/03 08/08/2003
Gas 505 18 CFR 201 as of 8/8/03 08/08/2003
Telecom 710 47 CFR as of 1/1/03 08/01/2003
Water 605 USOA for Class A Water Utilities of NARUC (1996) 07/01/1998
Sewer 650 USOA for Class A Wastewater Utilities of NARUC (1996) 07/01/1998

This text for each USOA was taken from the adopted document indicated below. The working copy annotates the text of the adopted document and includes the additions, deletions, and modifications codified by the appropriate 83 Ill. Adm. Code Part. Language additions are reflected in italics; language deletions are reflected in strike out.

USOA Working Copies
Part 367: Centralized Services Companies Published: September 27, 2007
Electric Utilities Working Copy Published: March 10, 2005
Natural Gas Utilities Working Copy Published: March 10, 2005
Sewer Utilities Working Copy Published: March 10, 2005
Telecommunications Carriers Working Copy Published: March 10, 2005
Water Utilities Working Copy Published: March 10, 2005
Memorandum to Telecommunication Carriers Published: August 26, 2004
Memorandum to Telecommunication Carriers Proposed Deviations Published: August 26, 2004