<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.s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal { 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.s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7e6d6f60-b89a-42be-bcdf-9813c7718a8d000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">    </span><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000000">20:10:13:44.  Analysis of system costs for a 12-month historical test year.</span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> The statement of the cost of service shall contain an analysis of system costs as reflected on the filing utility's books for a test period consisting of 12 months of actual experience ending no earlier than 6 months before the date of filing of the data required by §§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:40"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">20:10:13:40</span></a><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:43"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">20:10:13:43</span></a><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> unless good cause for extension is shown. The analysis shall include the return, taxes, depreciation, and operating expenses and an allocation of such costs to the services rendered. The information submitted with the statement shall show the data itemized in this section for the test period, as reflected on the books of the filing public utility. Proposed adjustments to book costs shall be shown separately and shall be fully supported, including schedules showing their derivation, where appropriate. However, no adjustments shall be permitted unless they are based on changes in facilities, operations, or costs which are known with reasonable certainty and measurable with reasonable accuracy at the time of the filing and which will become effective within 24 months of the last month of the test period used for this section and unless expected changes in revenue are also shown for the same period.</span></p><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8d000002"> </span></p><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">    </span><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">July 7, 1976; 9 SDR 55, effective </span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">November 7, 1982; 12 SDR 151, 12 SDR 155, effective </span><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">    </span><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">49-34A-4</span></a><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">.</span></p><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">    </span><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">49-34A-10</span></a><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">49-34A-12</span></a><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont-000001">49-34A-41</span></a><span class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dDefaultParagraphFont">.</span></p><p dir="ltr" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8dNormal"><span xml:space="preserve" class="s7e6d6f60-b89a-42be-bcdf-9813c7718a8d000002"> </span></p></div></body></html>