<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.sb8b3e200-eccc-450b-a258-b840566efef0Normal { 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.sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb8b3e200-eccc-450b-a258-b840566efef0000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-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="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    </span><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000000">20:10:13:85.  Statement I -- Operating revenues.</span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont"> Statement I shall show the operating revenues from sales of electricity, gas and other sources classified in accordance with the commission's orders and with the operating revenue accounts prescribed by the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, and the related kilowatt hours or MCF or BTU. Sales and services shall be distinguished between classes of service and other business of the utility. Items which are reflected as credits to cost of service in preparing statement M -- Overall cost of service, shall disclose the following, using supporting schedules as necessary:</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    (1)  Actual and proposed revenues by months for the 12-month test period and as adjusted for changes which are known and measurable and which are expected to be realized within 12 months from the end of the test period from jurisdictional sales as computed under the present effective and proposed rates;</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    (2)  Each class of consumer shall be shown separately. The related kilowatt hours or MCF or BTU shall be shown for each revenue item as appropriate;</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    (3)  Adjustments to actual period sales volumes shall be fully and clearly explained;</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    (4)  Credits to cost of service shall set forth the principal components comprising each of the various items which are reflected as credits to cost of service in preparing statement M -- Overall cost of service. The amounts per books, claimed adjustments, and as adjusted figures shall be clearly set forth.</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    </span><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    </span><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000002">49-34A-4</span></a><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">.</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">    </span><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont-000002">49-34A-41</span></a><span class="sb8b3e200-eccc-450b-a258-b840566efef0DefaultParagraphFont">.</span></p><p dir="ltr" class="sb8b3e200-eccc-450b-a258-b840566efef0Normal"><span xml:space="preserve" class="sb8b3e200-eccc-450b-a258-b840566efef0000001"> </span></p></div></body></html>