<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.scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal { 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.scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scd03eee2-55cb-4f8b-8aee-20a2c893431a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-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="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">    </span><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000000">20:10:13:81.  Schedule H-1 -- Adjustments to operating and maintenance expenses.</span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont"> Schedule H-1 shall show the 12 months of actual test period experience and the claimed adjustments thereto, if any, by functional classifications. It shall also show the separate amounts for labor and other charges included in the operation and maintenance expenses for each functional classification per books and as adjusted. If operation and maintenance expenses as presented per the books reflect any special accrual or equalization accounting entries for internal purposes, the effect thereof shall be fully disclosed and explained. Any amounts not currently payable, except depreciation charged through clearing accounts included in operation and maintenance expenses, shall be fully explained.</span></p><p dir="ltr" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431a000001"> </span></p><p dir="ltr" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">    </span><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">    </span><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000002">49-34A-4</span></a><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">.</span></p><p dir="ltr" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">    </span><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont-000002">49-34A-41</span></a><span class="scd03eee2-55cb-4f8b-8aee-20a2c893431aDefaultParagraphFont">.</span></p><p dir="ltr" class="scd03eee2-55cb-4f8b-8aee-20a2c893431aNormal"><span xml:space="preserve" class="scd03eee2-55cb-4f8b-8aee-20a2c893431a000001"> </span></p></div></body></html>