<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.se512140e-1e84-4c90-a93a-b4573a959babNormal { 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.se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se512140e-1e84-4c90-a93a-b4573a959bab000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-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="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">    </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000">20:10:28:08.  Classification of property rented to or from nonaffiliates.</span><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont"> Property rented to or from nonaffiliates is included as used property of the owning company with the associated revenues and expenses treated consistently. However, if the amount is material, the property involved and the associated revenues and expenses may be excluded from or included in the telecommunications operations of the company consistent with the public interest.</span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959bab000001"> </span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">    </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont"> 19 SDR 111, effective </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">    </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000002">49-31-18</span></a><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">.</span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">    </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000002">49-31-18</span></a><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">.</span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959bab000001"> </span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont">    </span><span class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959babDefaultParagraphFont"> Fundamental principles underlying procedures, 47 C.F.R. § 36.2(d) (1991).</span></p><p dir="ltr" class="se512140e-1e84-4c90-a93a-b4573a959babNormal"><span xml:space="preserve" class="se512140e-1e84-4c90-a93a-b4573a959bab000001"> </span></p></div></body></html>