<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.sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal { 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.sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf310eac6-8fda-45e6-a3ba-5998d63775b9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-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="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">    </span><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000000">20:10:13:87.  Schedule J-1 -- Expense charged other than prescribed depreciation.</span><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont"> Schedule J-1 shall be included in support of statement J as a reconciliation of the aggregate investment in electric or gas plant shown in statement D, and the expense thereon charged in the first instance to other than prescribed depreciation expense accounts.</span></p><p dir="ltr" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9000001"> </span></p><p dir="ltr" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">    </span><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">    </span><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000002">49-34A-4</span></a><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">.</span></p><p dir="ltr" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">    </span><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont-000002">49-34A-41</span></a><span class="sf310eac6-8fda-45e6-a3ba-5998d63775b9DefaultParagraphFont">.</span></p><p dir="ltr" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9Normal"><span xml:space="preserve" class="sf310eac6-8fda-45e6-a3ba-5998d63775b9000001"> </span></p></div></body></html>