<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.s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal { 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.s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3f3600c3-a05e-409a-bf2f-f557b2cf5025000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-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="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    </span><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000000">20:10:13:84.  Schedule H-4 -- Working papers for interdepartmental transactions.</span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont"> If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, schedule H-4 shall be submitted for each such associated company or nonutility department showing the following:</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025000001"> </span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    (1)  The amount of the charges or credits during the test period;</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    (2)  The FERC account classification or classifications charged or credited;</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    (3)  Descriptions of the specific services performed for or by the associated company or nonutility department;</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    (4)  Complete particulars as to the bases used in determining the amounts of the charges or credits.</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025000001"> </span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    </span><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    </span><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000002">49-34A-4</span></a><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">.</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">    </span><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont-000002">49-34A-41</span></a><span class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025DefaultParagraphFont">.</span></p><p dir="ltr" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025Normal"><span xml:space="preserve" class="s3f3600c3-a05e-409a-bf2f-f557b2cf5025000001"> </span></p></div></body></html>