<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.sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal { 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.sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb62bffb1-4cef-4ba9-a8f8-0af2af889a39000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">    </span><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000000">20:10:13:64.  Statement E -- Accumulated depreciation.</span><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont"> Statement E shall include a statement of the accumulated provision for depreciation by functional classification as of the beginning of each month of the test period and as of the end of the test period. Any claimed adjustments to the book amounts shall be shown in adjoining columns. All adjustments shall be clearly and fully explained in the supporting material submitted. The schedules required by §§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:65"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">20:10:13:65</span></a><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:67"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">20:10:13:67</span></a><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">, inclusive, shall be submitted as part of statement E.</span></p><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39000002"> </span></p><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">    </span><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">    </span><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">49-34A-4</span></a><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">.</span></p><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">    </span><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">49-34A-10</span></a><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">49-34A-12</span></a><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont-000001">49-34A-41</span></a><span class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39DefaultParagraphFont">.</span></p><p dir="ltr" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39Normal"><span xml:space="preserve" class="sb62bffb1-4cef-4ba9-a8f8-0af2af889a39000002"> </span></p></div></body></html>