<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.s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal { 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.s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8343cba6-8984-40b9-ad2f-3a7b043d5d5f000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-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="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">    </span><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000000">20:10:13:59.  Schedule D-5 -- Working papers on capitalizing interest and other overheads during construction.</span><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont"> Schedule D-5 shall include a complete statement of the methods and procedures followed in capitalizing interest during construction and other construction overheads, including any policy changes, the effective dates, and the reasons for the changes, for the last five calendar years, ending during the test year.</span></p><p dir="ltr" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5f000001"> </span></p><p dir="ltr" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">    </span><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">    </span><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000002">49-34A-4</span></a><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">.</span></p><p dir="ltr" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">    </span><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont-000002">49-34A-41</span></a><span class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fDefaultParagraphFont">.</span></p><p dir="ltr" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5fNormal"><span xml:space="preserve" class="s8343cba6-8984-40b9-ad2f-3a7b043d5d5f000001"> </span></p></div></body></html>