Ameren Illinois Company (AIC)
2014 Attachment O – AIC Annual True-Up, Information Exchange,
and Challenge Procedures
June 1, 2015 Posting Requirements
Section II.E Annual True-Up:
8.
With respect to any change in accounting that affects inputs to the formula
rate or the resulting charges billed under the formula rate (“Accounting
Change”):
a.
Identify any Accounting Changes, including
i.
The initial implementation of an accounting standard or
policy;
Response: AIC did not identify any changes.
ii.
the initial implementation of accounting practices for
unusual or unconventional items where FERC has not
provided specific accounting direction;
Response:
Per an Illinois Commerce Commission order
issued in 2014, AIC classified $66,759,247 of
accumulated deferred income taxes related to its
revenue reconciliation adjustment in the “Other” line
item on FERC Form 1, page 276-277 for account 283 –
Accumulated Deferred Income Taxes – Other.
iii.
correction of errors and prior period adjustments that
impact the True-Up Adjustment calculation;
Response:

AIC had $784,866 of Land Held for Future Use
(LHFFU) related to transmission on its books classified
as distribution. AIC reclassified the LHFFU to
transmission in early 2014. For purposes of the 2014
Attachment O True-Up, the amount was designated as
transmission for the entire time period covered by the
2014 Attachment O True-Up.

AIC also acquired $45,086 of LHFFU transferred from
Ameren Transmission Company of Illinois (ATXI), an
affiliated company. This LHFFU was previously owned
by AIC and transferred to ATXI for future
development purposes in 2013. ATXI did not develop
the LHFFU and transferred the LHFFU back to AIC in
November 2014. For purposes of the 2014 Attachment
O True-Up, the amount was considered AIC’s LHFFU
for the entire time period covered by the 2014
Attachment O True-Up and excluded from ATXI’s
2014 Attachment O True-Up.
iv.
the implementation of new estimation methods or policies
that change prior estimates; and
Response: AIC did not identify any changes.
v.
changes to income tax elections;
Response: AIC did not identify any changes.
b.
Identify items included in the Annual True-Up at an amount other
than on a historic cost basis (e.g., fair value adjustments);
Response: AIC did not identify any changes.
c.
Identify any reorganization or merger transaction during the
previous year and explain the effect of the accounting for such
transaction(s) on inputs to the Annual True-Up;
Response: AIC did not identify any changes.
d.
Provide, for each item identified pursuant to items II.E.8.a II.E.8.c of these protocols, a narrative explanation of the individual
impact of such changes on the True-Up Adjustment.
Response: As discussed in Item II.D.8.a.iii,
AIC reclassified $784,866 of LHFFU to transmission that was
classified as distribution during 2014. For purposes of the 2014
Attachment O True-Up, the amount was designated as
transmission for the entire time period covered by the 2014
Attachment O True-Up.
AIC also acquired $45,086 of LHFFU transferred from ATXI
during 2014. For purposes of the 2014 Attachment O True-Up,
the amount was considered AIC’s LHFFU for the entire time
period covered by the 2014 Attachment O True-Up and
excluded from ATXI’s 2014 Attachment O True-Up.
As discussed in Item II.D.8.a.ii, AIC will continue to utilize the
total electric deferred income taxes reported on Line 9 on
pages 276-277 for the 2014 Attachment O True-Up.