<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.s67e77857-3ce5-4c71-9037-92d866ef3895Normal { 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.s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s67e77857-3ce5-4c71-9037-92d866ef3895000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-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="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    </span><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000000">20:10:13:58.  Schedule D-4 -- Plant account working papers for previous years.</span><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont"> Schedule D-4 shall include a summary of the following by years with respect to the book changes in plant in service, account 101, for the last five calendar years of the operations of the company or its predecessors:</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    (1)  Starting balance;</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    (2)  Major additions and retirements, including the following:</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">        (a)  Month placed in service or retired from service;</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">        (b)  Period of construction;</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    (3)  Other major transactions recorded, such as corrections or transfers in sufficient detail to disclose the nature of the major changes;</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    (4)  Closing balance.</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    Any data required by this section which has been previously submitted to the commission by the utility may be incorporated by specific reference.</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    </span><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    </span><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000002">49-34A-4</span></a><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">.</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">    </span><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont-000002">49-34A-41</span></a><span class="s67e77857-3ce5-4c71-9037-92d866ef3895DefaultParagraphFont">.</span></p><p dir="ltr" class="s67e77857-3ce5-4c71-9037-92d866ef3895Normal"><span xml:space="preserve" class="s67e77857-3ce5-4c71-9037-92d866ef3895000001"> </span></p></div></body></html>