Ill. Admin. Code tit. 83 § 285.3015

Current through Register Vol. 48, No. 44, November 1, 2024

Section 285.3015 - Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income

a) Provide for each proposed adjustment included on Schedule C-2 a separate schedule showing:

1) The title of adjustment;

2) Description of the adjustment;

3) Summary calculations supporting the adjustment;

4) Reference to supporting work paper; and

5) Adjustment amounts by ICC Account.

b) Provide work papers supporting each adjustment.

Ill. Admin. Code tit. 83, § 285.3015