<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.sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal { 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.sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-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="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">    </span><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000000">20:10:13:51.  Statement A -- Balance sheet.</span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont"> Statement A shall include balance sheets in the form prescribed in the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), and in any other form if ordered by the commission. They shall be as of the beginning and end of the test period and the most recently available balance sheet containing any applicable footnotes.</span></p><p dir="ltr" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7000001"> </span></p><p dir="ltr" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">    </span><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">    </span><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000002">49-34A-4</span></a><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">.</span></p><p dir="ltr" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">    </span><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont-000002">49-34A-41</span></a><span class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7DefaultParagraphFont">.</span></p><p dir="ltr" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7Normal"><span xml:space="preserve" class="sade053f7-4a82-4fb6-9f4a-3b7fbac3b6f7000001"> </span></p></div></body></html>