<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.s065de702-1015-4072-9578-09dc579ce975Normal { 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.s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s065de702-1015-4072-9578-09dc579ce975000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-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="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">    </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000">20:10:28:03.  Assignment of book costs -- General.</span><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont"> In assigning book costs to categories, the costs used for certain plant classes are average unit costs which equate to all book costs of a particular account or subaccount; for other plant classes, the costs used are those which either directly approximate book cost levels or which are equated to match total book costs at a given location.</span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975000001"> </span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">    </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">    </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000002">49-31-18</span></a><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">.</span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">    </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000002">49-31-18</span></a><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">.</span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975000001"> </span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont">    </span><span class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975DefaultParagraphFont"> Instructions for telecommunications plant accounts, 47 C.F.R. § 32.2000(f); General, 47 C.F.R. § 36.1(d) (1991).</span></p><p dir="ltr" class="s065de702-1015-4072-9578-09dc579ce975Normal"><span xml:space="preserve" class="s065de702-1015-4072-9578-09dc579ce975000001"> </span></p></div></body></html>