Subsidiary record categories shall be maintained in order that the company may separately report revenues derived from charges imposed under intra-state tariffs which are to be segregated as to noncompetitive and competitive in the subsidiary record categories.
The Commission shall order subsidiary record categories when such record categories are necessary to provide an accurate base for decision-making, such as the requirement for segregation of revenues by taxing district.
Ill. Admin. Code tit. 83, § 710.4999
Amended at 27 Ill. Reg. 13360, effective August 1, 2003