<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.sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal { 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.sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd6ab9fad-ed22-4f16-acbb-f3445e239122000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-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="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    </span><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000000">20:10:13:86.  Statement J -- Depreciation expense.</span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont"> Statement J shall show for the test period depreciation expense by functional classification. These expenses shall be shown in separate columns as follows:</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122000001"> </span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    (1)  Expenses for the test period per books;</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    (2)  Claimed adjustments, if any, to actual expense;</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    (3)  Total adjusted expense claimed.</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122000001"> </span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    The bases, methods, essential computations and derivation of unit rates for the calculation of depreciation expense for the test period and for the depreciation adjustments shall be fully and clearly explained. The amounts of depreciable plant shall be shown by the functions specified in paragraph C of account 108, accumulated provisions for depreciation of plant in service of the FERC's uniform systems of accounts for public utilities and licensees or for gas companies and, if available, for each detailed plant account in the 300 series, together with the rates used in computing such expenses. Any deviation from the rates used in disposing of the utility's last previous rate filing or determination by this commission shall be explained, showing the rate or rates previously used together with supporting data for the new rate or rates used for this filing. Material required by §  </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:13:87"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">20:10:13:87</span></a><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont"> shall be submitted as a part of statement J.</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122000001"> </span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    </span><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">July 7, 1976; 12 SDR 86, effective </span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">November 24, 1985; 12 SDR 151, 12 SDR 155, effective </span><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    </span><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">49-34A-4</span></a><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">.</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">    </span><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-7"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">49-34A-7</span></a><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont-000002">49-34A-41</span></a><span class="sd6ab9fad-ed22-4f16-acbb-f3445e239122DefaultParagraphFont">.</span></p><p dir="ltr" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122Normal"><span xml:space="preserve" class="sd6ab9fad-ed22-4f16-acbb-f3445e239122000001"> </span></p></div></body></html>