<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.see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal { 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.see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.see6ed47e-0705-41ff-9c0e-e3bb88cbafc1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-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="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">    </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000">20:10:28:39.  Segregation of cost of exchange circuit equipment and interexchange circuit equipment.</span><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont"> Cost of exchange circuit equipment included in categories 4.12 and 4.13 and the interexchange circuit equipment in categories 4.21 and 4.23 are segregated between basic circuit equipment and special circuit equipment only at those locations where amounts of interexchange and exchange special circuit equipment are material. Where such a segregation is not made, the total costs in these categories are classified as basic circuit equipment.</span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1000001"> </span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">    </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont"> 19 SDR 111, effective </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">    </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000002">49-31-18</span></a><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">.</span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">    </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000002">49-31-18</span></a><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">.</span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1000001"> </span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont">    </span><span class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1DefaultParagraphFont"> Circuit equipment - category 4, 47 C.F.R. § 36.126(b) (1991).</span></p><p dir="ltr" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1Normal"><span xml:space="preserve" class="see6ed47e-0705-41ff-9c0e-e3bb88cbafc1000001"> </span></p></div></body></html>