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 6/15/2006 8/1/07
Gas 505 18 CFR 201 as of 6/15/2006 8/1/07
Telecom 710 47 CFR as of 03/02/05 10/1/2005
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