<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.s65659b4a-536e-4bad-84ac-520779fcb5ccNormal { 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.s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s65659b4a-536e-4bad-84ac-520779fcb5cc000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-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="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    </span><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000000">20:10:13:65.  Schedule E-1 -- Working papers on recorded changes to accumulated depreciation.</span><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont"> Schedule E-1 shall include a yearly summary of the book changes in each functional classification set forth in statement E since the date of the last prior review in a rate proceeding or by private audit. The summary shall include:</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5cc000001"> </span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (1)  Starting balance;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (2)  Annual provision;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (3)  Retirements, with cross reference to plant schedule;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (4)  Salvage;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (5)  Removal costs;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (6)  Adjustments, including particulars of any significant items;</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    (7)  Ending balance.</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5cc000001"> </span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    </span><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    </span><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000002">49-34A-4</span></a><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">.</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">    </span><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont-000002">49-34A-41</span></a><span class="s65659b4a-536e-4bad-84ac-520779fcb5ccDefaultParagraphFont">.</span></p><p dir="ltr" class="s65659b4a-536e-4bad-84ac-520779fcb5ccNormal"><span xml:space="preserve" class="s65659b4a-536e-4bad-84ac-520779fcb5cc000001"> </span></p></div></body></html>