<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.sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal { 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.sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd2fcee1f-698f-4351-85b0-e987303fe8e2000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-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="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000">20:10:28:37.  Assignment of cost of circuit equipment to subsidiary categories.</span><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont"> For apportionment among the operations, the cost of circuit equipment is assigned to the following subsidiary categories:</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    (1)  Exchange circuit equipment - category 4.1:</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (a)  Wideband exchange line circuit equipment included in category 4.12;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (b)  Exchange trunk circuit equipment, wideband and non-wideband - category 4.12;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (c)  Exchange line circuit equipment excluding wideband - category 4.13;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    (2)  Interexchange circuit equipment - category 4.2:</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (a)  Interexchange circuit equipment furnished to another company for intrastate use - category 4.21;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (b)  Interexchange circuit equipment used for wideband services, including satellite and earth station equipment used for wideband service, included in category 4.23;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">        (c)  All other interexchange circuit equipment - category 4.23;</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    (3)  Host/remote message circuit equipment - category 4.3.</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont"> 19 SDR 111, effective </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000002">49-31-18</span></a><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">.</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000002">49-31-18</span></a><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">.</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont">    </span><span class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2DefaultParagraphFont"> Circuit equipment - category 4, 47 C.F.R. § 36.126(b) (1991).</span></p><p dir="ltr" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2Normal"><span xml:space="preserve" class="sd2fcee1f-698f-4351-85b0-e987303fe8e2000001"> </span></p></div></body></html>