<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.s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal { 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.s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s736a17c4-4cc6-4ee4-9144-8e1d7ba969bc000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-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="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">    </span><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000000">20:10:13:66.  Schedule E-2 -- Working papers on depreciation and amortization method.</span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont"> Schedule E-2 shall include a description of the methods and procedures followed in depreciating or amortizing plant and recording abandonments by the utility if any policy change has been made effective since the period covered by the last annual report on FERC form no. 1 or FERC form no. 2 as filed with the FERC.</span></p><p dir="ltr" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bc000001"> </span></p><p dir="ltr" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">    </span><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">    </span><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000002">49-34A-4</span></a><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">.</span></p><p dir="ltr" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">    </span><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont-000002">49-34A-41</span></a><span class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcDefaultParagraphFont">.</span></p><p dir="ltr" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bcNormal"><span xml:space="preserve" class="s736a17c4-4cc6-4ee4-9144-8e1d7ba969bc000001"> </span></p></div></body></html>