<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.sa054e9d6-16bc-487e-985d-880855eb586bNormal { 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.sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa054e9d6-16bc-487e-985d-880855eb586b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-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="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">20:10:28:16.  Central office equipment accounts.</span><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont"> The costs of central office equipment are carried in the following accounts:</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    (1)  Central office switching, account 2210:</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">        (a)  Analog electronic switching, account 2211;</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">        (b)  Digital electronic switching, account 2212;</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">        (c)  Electro-mechanical switching, account 2215;</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    (2)  Operator systems, account 2220;</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    (3)  Central office-transmission, account 2230:</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">        (a)  Radio systems, account 2231;</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">        (b)  Circuit equipment, account 2232.</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000002">49-31-18</span></a><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">.</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000002">49-31-18</span></a><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">.</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Central office - switching, 47 C.F.R. § 32.2210 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Analog electronic switching, 47 C.F.R. § 32.2211 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Digital electronic switching, 47 C.F.R. § 32.2212 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Electro-mechanical switching, 47 C.F.R. § 32.2215 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Operator systems, 47 C.F.R. § 32.2220 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Central office - transmission, 47 C.F.R. § 32.2230 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Radio systems, 47 C.F.R. § 32.2231 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Circuit equipment, 47 C.F.R. § 32.2232 (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    Central office equipment, general, 47 C.F.R. § 36.121(a)(b) (1991).</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont">    </span><span class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont-000000">Note:</span><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586bDefaultParagraphFont"> Records of the cost of central office equipment are usually maintained separately by accounts. However, each account frequently includes equipment having more than one use. Also, equipment in one account frequently is associated closely with equipment in the same building in another account. Therefore, the separations procedures for central office equipment have been designed to deal with categories of plant rather than with equipment in an account.</span></p><p dir="ltr" class="sa054e9d6-16bc-487e-985d-880855eb586bNormal"><span xml:space="preserve" class="sa054e9d6-16bc-487e-985d-880855eb586b000001"> </span></p></div></body></html>