<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.sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal { 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.sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sffa3bb12-3dda-474f-aa3e-82999f80ff45000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-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="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">    </span><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000000">20:10:13:63.  Schedule D-9 -- Working papers for plant acquired for which regulatory approval has not been obtained.</span><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont"> Schedule D-9 shall set forth any operating units or systems acquired for which regulatory approval of the final accounting has not been obtained. For such acquisitions, a summary analysis of the property acquired, proposed journal entries to record the acquisition and the proposed disposition of any difference between cost of acquisition and net original cost shall be submitted.</span></p><p dir="ltr" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45000001"> </span></p><p dir="ltr" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">    </span><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">    </span><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000002">49-34A-4</span></a><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">.</span></p><p dir="ltr" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">    </span><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont-000002">49-34A-41</span></a><span class="sffa3bb12-3dda-474f-aa3e-82999f80ff45DefaultParagraphFont">.</span></p><p dir="ltr" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45Normal"><span xml:space="preserve" class="sffa3bb12-3dda-474f-aa3e-82999f80ff45000001"> </span></p></div></body></html>