<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.sc9bc0448-cef7-419b-994b-782c115c199fNormal { 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.sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc9bc0448-cef7-419b-994b-782c115c199f000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-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="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">    </span><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000000">20:10:13:55.  Schedule D-1 -- Detailed plant accounts.</span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont"> Schedule D-1 shall include the amounts by detail plant accounts in columnar form similar to statement D for each of the above accounts prescribed by the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), with subtotals by functional classification. To the extent plant costs are not available by detailed plant accounts they may be shown by functional classifications.</span></p><p dir="ltr" class="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199f000001"> </span></p><p dir="ltr" class="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">    </span><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">    </span><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000002">49-34A-4</span></a><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">.</span></p><p dir="ltr" class="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">    </span><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont-000002">49-34A-41</span></a><span class="sc9bc0448-cef7-419b-994b-782c115c199fDefaultParagraphFont">.</span></p><p dir="ltr" class="sc9bc0448-cef7-419b-994b-782c115c199fNormal"><span xml:space="preserve" class="sc9bc0448-cef7-419b-994b-782c115c199f000001"> </span></p></div></body></html>