<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s6219d4df-3188-48e2-a038-8d112e85bcabNormal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6219d4df-3188-48e2-a038-8d112e85bcab000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003 { margin-left: 1.30in; text-indent: -1.30in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont">CHAPTER 20:</span><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont">10:13</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal"><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcab000000"> </span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont">PUBLIC UTILITIES RATE FILING RULES</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal"><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcab000000"> </span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal"><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcab000000"> </span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">Section</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:01        Definitions.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:02        Utilities must file tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:03        Separate tariff schedules required for each kind of service.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:04        Arrangement of tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:05        Form of tariff schedules prescribed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:06        Information required in tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:07        Cancelled tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:08        Exception to rules for the construction of tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:09        List of contracts with deviations to be filed -- Form.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:10        List of contracts with deviations to be filed within 30 days.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:11        Filing of tariff schedule rules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:12        Sample forms used by public utilities to be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:13        Assignment of section numbers.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:14        Arrangement of rate schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:15        Thirty days notice to commission required for tariff schedule changes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:16        Date of commission's receipt governs notice period.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:17        Thirty days notice to public.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:18        Utility shall post notice of proposed changes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:19        Utility shall give individual notice of proposed changes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:20        Application requirements for rate schedules filed on less than 30 days notice.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:21        Authority must be noted on tariff for rate schedules filed on less than 30 days notice.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:22        Compliance with order.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:23        Utilities to give public access to tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:24        Effective date of schedules -- Suspension for investigation.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:25        Old rates to remain in effect during suspension period.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:26        Report to commission of tariff schedule changes on notice.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:27        Number of copies of report to be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:28        Symbols.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:29        Purchaser of utility must adopt existing rates.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:30        Purchasing utility to issue adoption notice.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:31        Receivers and trustees must file adoption notice.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:32        Identifying numbers of adoption notices.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:33        New utility purchasing a plant must issue new tariff schedule in its own name.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:34        Utility already in business purchasing plant must reissue rates in its own name.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:35        Notices required when filing tariff schedules in lieu of those of predecessor.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:36        Sale contracts with deviations must be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:37        Purchase contracts must be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:38        Withdrawal of tariff schedules.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:39        Contents of letter of transmittal.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:40        Contents of applications for rate increases.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:41        Comparison of sales, services, and revenues.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:42        Comparison of rates.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:43        Cost of service under the new rates.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:44        Analysis of system costs for a 12-month historical test year.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:45        Reference data to be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:46        Other data relied on to be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:47        Working papers to be filed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:48        Federal energy regulatory commission's uniform system of accounts to be generally followed.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:49        Working papers sufficient to support the filing shall be available on commission request.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:50        Attestation by chief accounting officer or other authorized accounting representative.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:51        Statement A -- Balance sheet.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:52        Statement B -- Income statements.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:53        Statement C -- Earned surplus statements.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:54        Statement D -- Cost of plant.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:55        Schedule D-1 -- Detailed plant accounts.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:56        Schedule D-2 -- Plant addition and retirement for test period.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:57        Schedule D-3 -- Working papers showing plant accounts on average basis for test period.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:58        Schedule D-4 -- Plant account working papers for previous years.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:59        Schedule D-5 -- Working papers on capitalizing interest and other overheads during construction.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:60"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:60</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule D-6 -- Changes in intangible plant working papers.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:61"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:61</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule D-7 -- Working papers on plant in service not used and useful.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:62"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:62</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule D-8 -- Property records working papers.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:63"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:63</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule D-9 -- Working papers for plant acquired for which regulatory approval has not been obtained.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:64"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:64</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement E -- Accumulated depreciation.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:65"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:65</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule E-1 -- Working papers on recorded changes to accumulated depreciation.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:66"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:66</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule E-2 -- Working papers on depreciation and amortization method.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:67"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:67</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule E-3 -- Working papers on allocation of overall accounts.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:68"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:68</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement F -- Working capital.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:69"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:69</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule F-1 -- Monthly balances for materials, supplies, fuel stocks, and prepayments.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:70"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:70</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule F-2 -- Monthly balances for two years immediately preceding test year.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:71"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:71</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule F-3 -- Data used in computing working capital.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:72"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:72</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement G -- Rate of return.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:73"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:73</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement G -- Debt capital.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:74"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:74</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement G -- Preferred stock capital.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:75"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:75</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement G -- Common stock capital.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:76"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:76</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule G-1 -- Stock dividends, stock splits or changes in par or stated value.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:77"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:77</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule G-2 -- Common stock information.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:78"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:78</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule G-3 -- Reacquisition of bonds or preferred stock.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:79"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:79</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule G-4 -- Earnings per share for claimed rate of return.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:80"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:80</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement H -- Operating and maintenance expenses.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:81"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:81</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule H-1 -- Adjustments to operating and maintenance expenses.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:82"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:82</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule H-2 -- Cost of power and gas.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:83"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:83</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule H-3 -- Working papers for listed expense accounts.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:84"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:84</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule H-4 -- Working papers for interdepartmental transactions.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:85"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:85</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement I -- Operating revenues.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">20:10:13:86        Statement J -- Depreciation expense.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:87"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:87</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule J-1 -- Expense charged other than prescribed depreciation.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:88"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:88</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement K -- Income taxes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:89"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:89</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule K-1 -- Working papers for federal income taxes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:90"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:90</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule K-2 -- Differences in book and tax depreciation.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:91"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:91</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule K-3 -- Working papers for consolidated federal income tax.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:92"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:92</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule K-4 -- Working papers for an allowance for current tax greater than tax calculated at consolidated rate.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:93"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:93</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule K-5 -- Working papers for claimed allowances for state income taxes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:94"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:94</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement L -- Other taxes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:95"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:95</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule L-1 -- Working papers for adjusted taxes.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:96"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:96</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement M -- Overall cost of service.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:97"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:97</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement N -- Allocated cost of service.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:98"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:98</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement O -- Comparison of cost of service.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:99"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:99</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Schedule O-1 -- Derivation of increased rates.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:100"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:100</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement P -- Fuel cost adjustment factor.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:101"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:101</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement Q -- Description of utility operations.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:102"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:102</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Statement R -- Purchases from affiliated companies.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:103"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:103</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Duplication of testimony and required information.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:104"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:104</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Testimony and exhibits.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:105"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:105</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Rejection for noncompliance.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:106"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:106</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Commission may seek specific cost data.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:107"><span class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000004">20:10:13:107</span></a><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcabDefaultParagraphFont-000002">        Certain statements required.</span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcab000000"> </span></p><p dir="ltr" class="s6219d4df-3188-48e2-a038-8d112e85bcabNormal-000001"><span xml:space="preserve" class="s6219d4df-3188-48e2-a038-8d112e85bcab000000"> </span></p></div></body></html>