<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.s9ede2e29-1909-4324-a89b-853abf1f2c49Normal { 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.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-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="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">20:10:28:33.  Assignment of cost of tandem switching equipment.</span><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> The cost of central office equipment items assigned to tandem switching equipment, category 2, is directly assigned when possible. When direct assignment is not possible the cost is apportioned among the operations based on the relative number of intrastate minutes of use of this equipment.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-18</span></a><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-18</span></a><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> Tandem switching equipment - category 2, 47 C.F.R. § 36.124(b) (1991).</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p></div></body></html>