<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.sf825b463-4766-4316-b811-e1a362007932Normal { 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.sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf825b463-4766-4316-b811-e1a362007932000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002 { 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="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">    </span><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000000">20:10:13:48.  Federal energy regulatory commission's uniform system of accounts to be generally followed.</span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont"> All statements, schedules, and working papers shall be prepared in accordance with the classifications set forth in the commission's orders and in the FERC's uniform systems of accounts for public utilities and licensees or for gas companies as adopted and amended by the FERC, provided that such action does not conflict with South Dakota law and the commission's rules and orders, and provided further that the commission, in its discretion, may reject any amendment made by the FERC. If a utility believes that the FERC's classifications are inconsistent with the commission's orders, the applicant's treatment and the inconsistency shall be stated on all related materials disclosing full particulars properly cross referenced to the filing and within themselves and indexed in support of all adjustments. Computations and other information related to the filing shall be available for examination by the commission's staff and interveners.</span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932000001"> </span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">    All account numbers listed in §§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:49"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">20:10:13:49</span></a><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:107"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">20:10:13:107</span></a><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">, inclusive, are from the FERC's uniform system of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985).</span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932000001"> </span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">    </span><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">    </span><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">49-34A-4</span></a><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">.</span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">    </span><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont-000002">49-34A-41</span></a><span class="sf825b463-4766-4316-b811-e1a362007932DefaultParagraphFont">.</span></p><p dir="ltr" class="sf825b463-4766-4316-b811-e1a362007932Normal"><span xml:space="preserve" class="sf825b463-4766-4316-b811-e1a362007932000001"> </span></p></div></body></html>