<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.s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal { 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.s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9ff54482-c3b5-4303-b493-e60199a8b5f1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-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="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000000">20:10:13:83.  Schedule H-3 -- Working papers for listed expense accounts.</span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont"> With respect to the following listed expense accounts, schedule H-3 shall be furnished as designated for the 12 months of the test period and for claimed adjustments. This schedule shall include analytical details which will clearly disclose for each account a classification of principal charges and credits with all minor items grouped; particulars of supporting computations and accounting bases; a description of the services and related dollar amounts for which liability is incurred or accrued; and the name of the firm or individual rendering such services for these accounts where applicable:</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1000001"> </span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (1)  Accounts 909, 913, and 930, advertising expenses. For each category of advertising expense required to be filed pursuant to § </span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">20:10:23:02 the utility shall submit a list of all advertisements claimed and filed pursuant to § </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">20:10:23:03, indicating the categorization of each advertisement. Representative samples of each category shall also be included.</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (2)  Account 922, administration expenses transferred -- credit;</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (3)  Account 926, employee pensions and benefits;</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (4)  Account 928, regulatory commission expenses;</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (5)  Account 929, duplicate charges -- credit;</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    (6)  Account 930, miscellaneous general expenses.</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1000001"> </span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">July 7, 1976; 5 SDR 1, effective </span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">July 25, 1978; 12 SDR 151, 12 SDR 155, effective </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000002">49-34A-4</span></a><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">    </span><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont-000002">49-34A-41</span></a><span class="s9ff54482-c3b5-4303-b493-e60199a8b5f1DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1Normal"><span xml:space="preserve" class="s9ff54482-c3b5-4303-b493-e60199a8b5f1000001"> </span></p></div></body></html>