<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.scc848023-6c63-4573-b189-4f450ff0b2d0Normal { 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.scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scc848023-6c63-4573-b189-4f450ff0b2d0000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-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="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">    </span><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000000">20:10:13:90.  Schedule K-2 -- Differences in book and tax depreciation.</span><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont"> If tax depreciation differs from book depreciation, the utility shall file schedule K-2 showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation on a straightline basis, and differences arising from class life (ADR) depreciation, and the excess of liberalized depreciation and amortization of emergency facilities over straightline depreciation for tax purposes for the taxable year or years.</span></p><p dir="ltr" class="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0000001"> </span></p><p dir="ltr" class="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">    </span><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">    </span><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000002">49-34A-4</span></a><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">.</span></p><p dir="ltr" class="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">    </span><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont-000002">49-34A-41</span></a><span class="scc848023-6c63-4573-b189-4f450ff0b2d0DefaultParagraphFont">.</span></p><p dir="ltr" class="scc848023-6c63-4573-b189-4f450ff0b2d0Normal"><span xml:space="preserve" class="scc848023-6c63-4573-b189-4f450ff0b2d0000001"> </span></p></div></body></html>