<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.s9f757489-23b7-4044-9a9c-6f861bb407d1Normal { 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.s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9f757489-23b7-4044-9a9c-6f861bb407d1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-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="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000">20:10:28:41.  Apportionment of cost of interexchange circuit equipment among the operations.</span><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont"> Interexchange circuit equipment is apportioned as follows:</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    (1)  Interexchange circuit equipment furnished to another company for intrastate use, category 4.21, comprises that circuit equipment provided for the use of another company as an integral part of its interexchange circuit facilities used wholly for intrastate services. This category includes such circuit equipment as telephone carrier terminals, telegraph carrier terminals, and microwave systems used wholly for intrastate services. The total cost of the circuit equipment in this category is assigned to the toll operation;</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    (2)  All other interexchange circuit equipment, category 4.23, includes the cost of all interexchange circuit equipment not assigned to category 4.21. The cost of interexchange basic circuit equipment used for the following classes or circuits is included in this category:</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">        (a)  Jointly used message circuits, such as message switching plant circuits carrying messages from the toll and other operations;</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">        (b)  Circuits used for intrastate private line services.</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000002">49-31-18</span></a><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">.</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000002">49-31-18</span></a><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">.</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont">    </span><span class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1DefaultParagraphFont"> Circuit equipment - category 4, 47 C.F.R. § 36.126(e) (1991).</span></p><p dir="ltr" class="s9f757489-23b7-4044-9a9c-6f861bb407d1Normal"><span xml:space="preserve" class="s9f757489-23b7-4044-9a9c-6f861bb407d1000001"> </span></p></div></body></html>