<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.s3dddaebb-c517-46f9-a25f-4e25addd581aNormal { 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.s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3dddaebb-c517-46f9-a25f-4e25addd581a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-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="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">    </span><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000000">20:10:13:57.  Schedule D-3 -- Working papers showing plant accounts on average basis for test period.</span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont"> Schedule D-3 shall show the 12 average monthly book balances during the 12 months in the test period for each detailed plant account, each subtotal of the functional classifications and total plant. The sum of such 12 average balances shall be divided by 12. The effect of proposed adjustments, if any, on the average balances shall also be shown. To the extent plant costs are not readily available by detailed plant accounts, they may be shown by functional classifications.</span></p><p dir="ltr" class="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581a000001"> </span></p><p dir="ltr" class="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">    </span><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">    </span><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000002">49-34A-4</span></a><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">.</span></p><p dir="ltr" class="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">    </span><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont-000002">49-34A-41</span></a><span class="s3dddaebb-c517-46f9-a25f-4e25addd581aDefaultParagraphFont">.</span></p><p dir="ltr" class="s3dddaebb-c517-46f9-a25f-4e25addd581aNormal"><span xml:space="preserve" class="s3dddaebb-c517-46f9-a25f-4e25addd581a000001"> </span></p></div></body></html>