<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.s48782b79-138b-4252-89e8-21204e6ab24cNormal { text-align: center; 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.s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s48782b79-138b-4252-89e8-21204e6ab24c000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001 { 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.s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003 { margin-left: 1.30in; text-indent: -1.30in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004 { 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="s48782b79-138b-4252-89e8-21204e6ab24cNormal"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont">CHAPTER 20:</span><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont">10:28</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24c000000"> </span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont">TELECOMMUNICATIONS SEPARATIONS PROCEDURES</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24c000000"> </span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24c000000"> </span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">Section</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:01        Definitions.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:02        Allocation procedures -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:03        Assignment of book costs -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:04        Separations procedures -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:05        Classification of telecommunications plant -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:06        Apportionment of telecommunications plant -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:07        Classification of property rented to or from affiliates.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:08        Classification of property rented to or from nonaffiliates.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:09        Costs billed to another company.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:10        Telecommunications property -- Procedures for assignment of property and allocation of costs.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:11        Treatment of rental plant.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:12        Apportionment of depreciation deductible from book cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:13        General support facilities -- Account 2110 -- Included assets.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:14        Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:15        Apportionment of cost of general support facilities for class B companies.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:16        Central office equipment accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:17        Assignment of central office equipment to categories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:18        Distribution of cost of common equipment not assigned to a specific category -- Weighting factor.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:19        Apportionment of cost of central office equipment -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:20        Categories and apportionment procedures of central office equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:21        Operator systems equipment -- Category 1 -- Account 2220 -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:22        Classification of operator systems equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:23        Key pulsing switchboards -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:24        Traffic service position systems -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:25        Apportionment of cost of operator systems equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:26        Apportionment of cost of auxiliary service boards.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:27        Apportionment of cost of service observing boards.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:28        Apportionment of traffic service position system investments.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:29        Tandem switching equipment -- Category 2 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:30        Tandem switching equipment at toll center toll offices -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:31        Tandem switching equipment at tributary offices -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:32        Tandem switching equipment at all switching entities -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:33        Assignment of cost of tandem switching equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:34        Local switching equipment -- Category 3 -- Accounts 2210, 2211, 2212, and 2215 -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000001"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:35        Apportionment of category 3 investment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:36        Circuit equipment -- Category 4 -- Accounts 2230, 2231, and 2232 -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:37        Assignment of cost of circuit equipment to subsidiary categories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:38        Separation of circuit equipment into basic circuit equipment and special circuit equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:39        Segregation of cost of exchange circuit equipment and interexchange circuit equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:40        Apportionment of cost of exchange circuit equipment among the operations.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:41        Apportionment of cost of interexchange circuit equipment among the operations.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:42        Apportionment of cost of intrastate private line circuits and message circuits.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:43        Segregation and apportionment of the cost of special circuit equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:44        Host/remote message circuit equipment -- Category 4.3 -- Included equipment -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:45        Information origination/termination equipment -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:46        Segregation of cost of information origination/termination equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:47        Other information origination/termination equipment -- Category 1 -- Included equipment -- Allocation of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:48        Customer premises equipment -- Category 2 -- Assignment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:49        Cable and wire facilities -- Account 2410 -- Included plant.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:50        Exchange cable and wire facilities categories -- Included facilities.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:51        Interexchange cable and wire facilities -- Category 3 -- Included services and facilities.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:52        Host/remote message cable and wire facilities -- Category 4.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:53        Assignment of cable and wire facilities to categories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:54        Additional costs of high-frequency transmission.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:55        Assignment of cost of cable loading.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:56        Assignment of cost of other cable plant.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:57        Assignment of cost of aerial wire. </span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:58        Poles and antenna-supporting structures -- Included equipment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:59        Assignment of cost of poles.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:60"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:60</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of cost of conduit systems.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:61"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:61</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Exchange line cable and wire facilities -- Category 1 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:62"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:62</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Wideband and exchange trunk cable and wire facilities -- Category 2 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:63"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:63</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Interexchange cable and wire facilities -- Category 3 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:64"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:64</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Host/remote message cable and wire facilities -- Category 4 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:65"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:65</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Amortizable tangible assets -- Account 2680 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:66"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:66</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Amortizable intangible assets -- Account 2690 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:67"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:67</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Other telecommunications plant -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:68"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:68</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:69"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:69</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Material and supplies -- Account 1220 -- Apportionment of cost.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:70"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:70</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Cash working capital -- Apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:71"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:71</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Equal access investment -- Included costs.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:72"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:72</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Allocation of equal access investment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:73"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:73</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Operating revenues and certain income accounts -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:74"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:74</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Operating revenues -- Accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:75"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:75</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of basic local services revenues -- Account 5000.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:76"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:76</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Network access revenue -- Account 5080.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:77"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:77</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        End user revenue -- Account 5081.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:78"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:78</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Switched access revenue -- Account 5082.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:79"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:79</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Special access revenue -- Account 5083.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:80"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:80</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of intrastate access revenues -- Account 5084.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:81"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:81</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of long distance message revenues -- Account 5100.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:82"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:82</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of miscellaneous revenues -- Account 5200.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:83"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:83</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Apportionment of uncollectible revenues -- Account 5300.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:84"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:84</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Apportionment of other operating income and expenses -- Account 7100.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:85"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:85</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Nonoperating income and expenses -- Account 7300.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">20:10:28:86        Interest and related items -- Account 7500 -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:87"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:87</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Apportionment of extraordinary items -- Account 7600.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:88"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:88</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Operating expenses and operating taxes -- General.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:89"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:89</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Subsidiary record categories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:90"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:90</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Plant-specific operations expenses -- Accounts -- General apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:91"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:91</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:92"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:92</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:93"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:93</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Classification of information origination/termination expenses, account 6310.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:94"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:94</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Other information origination/termination equipment expenses -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:95"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:95</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of customer premises equipment expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:96"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:96</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:97"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:97</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Plant-nonspecific operations expenses -- Accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:98"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:98</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:99"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:99</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Network operations expenses, account 6530 -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:100"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:100</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Access expenses, account 6540 -- Included expenses -- Assignment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:101"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:101</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Depreciation and amortization expenses, account 6560 -- Included expenses -- Separation of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:102"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:102</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Customer operations expenses -- Accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:103"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:103</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Apportionment of marketing expenses, account 6610.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:104"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:104</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Classification of services expenses, account 6620 -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:105"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:105</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Telephone operator services -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:106"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:106</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Published directory listing -- Included expenses -- Assignment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:107"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:107</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        All other -- Categories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:108"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:108</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        All other, category 1 -- Local business office expense -- Subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:109"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:109</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        End user service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:110"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:110</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        End user payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:111"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:111</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        End user billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:112"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:112</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Intrastate interexchange carrier service order processing -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:113"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:113</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Intrastate interexchange carrier payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:114"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:114</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Intrastate interexchange carrier billing inquiry -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:115"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:115</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Repealed.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:116"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:116</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:117"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:117</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Message processing -- Included expenses -- Subcategories -- Assignment of subcategories.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:118"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:118</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:119"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:119</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Assignment of end user common line charge billing expense.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:120"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:120</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Carrier access charge billing and collecting -- Included expenses -- Apportionment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:121"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:121</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        All other, category 3 -- All other customer services expenses -- Apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:122"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:122</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Corporate operations expenses -- Accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:123"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:123</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:124"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:124</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Operating taxes, account 7200 -- Included taxes.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:125"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:125</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Apportionment procedures for operating taxes.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:126"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:126</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Equal access -- Included expenses.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:127"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:127</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Reserves and deferrals -- Accounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:128"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:128</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Accumulated depreciation, account 3100 -- Separation of amounts.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:129"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:129</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:130"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:130</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:131"><span class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000004">20:10:28:131</span></a><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24cDefaultParagraphFont-000002">        Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment.</span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24c000000"> </span></p><p dir="ltr" class="s48782b79-138b-4252-89e8-21204e6ab24cNormal-000003"><span xml:space="preserve" class="s48782b79-138b-4252-89e8-21204e6ab24c000000"> </span></p></div></body></html>