<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.sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal { 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.sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd80ca0c2-0868-49ca-a22a-e4b904a28e8e000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-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="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">    </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000">20:10:28:17.  Assignment of central office equipment to categories.</span><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont"> In the separation of the cost of central office equipment among the operations, central office equipment is first assigned to categories. The basic method of making this assignment is the identification of the equipment assignable to each category and the determination of the cost of the identified equipment by an analysis of accounting, engineering, and other records.</span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8e000001"> </span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">    </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">    </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000002">49-31-18</span></a><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">.</span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">    </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000002">49-31-18</span></a><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">.</span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8e000001"> </span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont">    </span><span class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eDefaultParagraphFont"> Central office equipment, general, 47 C.F.R. § 36.121(c) (1991).</span></p><p dir="ltr" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8eNormal"><span xml:space="preserve" class="sd80ca0c2-0868-49ca-a22a-e4b904a28e8e000001"> </span></p></div></body></html>