<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.s7946cdca-9784-42a1-87bc-29c719429cb6Normal { 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.s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7946cdca-9784-42a1-87bc-29c719429cb6000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-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="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">    </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000">20:10:28:09.  Costs billed to another company.</span><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont"> Costs associated with services or plant billed to another company which have once been separated under procedures consistent with general principles in this chapter, and are thus identifiable as entirely either toll or other services in nature, are directly assigned to the applicable operation.</span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6000001"> </span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">    </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">    </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000002">49-31-18</span></a><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">.</span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">    </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000002">49-31-18</span></a><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">.</span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6000001"> </span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont">    </span><span class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6DefaultParagraphFont"> Fundamental principles underlying procedures, 47 C.F.R. § 36.2(e) (1991).</span></p><p dir="ltr" class="s7946cdca-9784-42a1-87bc-29c719429cb6Normal"><span xml:space="preserve" class="s7946cdca-9784-42a1-87bc-29c719429cb6000001"> </span></p></div></body></html>