<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.s3079942a-4eb2-44a4-9330-7f31613c80a1Normal { 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.s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3079942a-4eb2-44a4-9330-7f31613c80a1000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">    </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000">20:10:28:57.  Assignment of cost of aerial wire.</span><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont"> The cost of aerial wire accounted for as exchange is assigned to the applicable exchange cable and wire facilities categories. The cost of aerial wire accounted for as toll, which is used for exchange, is also assigned to the applicable exchange cable and wire facilities categories. The cost of the remaining aerial wire accounted for as toll is assigned to the applicable interexchange cable and wire facilities categories as described in § </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:63"><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001">20:10:28:63</span></a><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">. Companies not maintaining exchange and toll subaccounts shall review the plant records and identify wire plant by use. The cost of aerial wire used for providing circuits directly assignable to a category is assigned to that category. The cost of aerial wire used for providing circuit facilities jointly used for exchange and interexchange lines is assigned to categories based on the relative number of circuit miles involved.</span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1000002"> </span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">    </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">    </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001">49-1-11</span></a><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001">49-31-5</span></a><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001">49-31-18</span></a><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">.</span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">    </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000001">49-31-18</span></a><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">.</span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1000002"> </span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont">    </span><span class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1DefaultParagraphFont"> Assignment of cable and wire facilities to categories, 47 C.F.R. § 36.153(b) (1991).</span></p><p dir="ltr" class="s3079942a-4eb2-44a4-9330-7f31613c80a1Normal"><span xml:space="preserve" class="s3079942a-4eb2-44a4-9330-7f31613c80a1000002"> </span></p></div></body></html>