<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.s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal { 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.s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-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="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    </span><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000000">20:10:13:97.  Statement N -- Allocated cost of service.</span><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont"> Statement N shall show for the test period the cost of service allocated to the jurisdictional sales or services for which the increased rates or charges are proposed, including the principal determinants used for allocation purposes. Allocated cost of service per books and per claimed adjustments shall be shown separately. This statement shall show the following for the overall cost of service:</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (1)  Grouping and allocation of various items of cost and credits to cost of service into functional totals;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (2)  Classification of items of cost and credits into demand, energy, customer, or other appropriate categories;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (3)  If the filing public utility considers for rate purposes certain special facilities to be devoted entirely to the jurisdictional service involved, it shall show, in addition to the overall cost of service, the cost of service related to the special facilities;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (4)  Computations showing the energy responsibilities of the jurisdictional service, based upon consideration of energy sales under the proposed rate schedules and the KWH, MCF or BTU delivered from the filing public utility's supply system;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (5)  Estimated peak electric hour or peak gas period and annual energy or system losses applicable to jurisdictional sales expressed as a percentage of system output;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (6)  Details of allocation of general or common or joint costs to various functions;</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    (7)  Sufficient detailed breakdown of operation and maintenance expense accounts and taxes to disclose how component items have been classified among energy, class of customer, or other category of cost.</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    </span><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont"> 2 SDR 90, effective </span><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">July 7, 1976; 12 SDR 151, 12 SDR 155, effective </span><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">July 1, 1986.</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    </span><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-4"><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000002">49-34A-4</span></a><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">.</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">    </span><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-10"><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000002">49-34A-10</span></a><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-12"><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000002">49-34A-12</span></a><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-34A-41"><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont-000002">49-34A-41</span></a><span class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eDefaultParagraphFont">.</span></p><p dir="ltr" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055eNormal"><span xml:space="preserve" class="s769c7dcf-e7e1-483e-b4e6-2b87afed055e000001"> </span></p></div></body></html>