<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.s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal { 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.s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s223376c2-a3ff-4424-a38a-a7c152bb2f4a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-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="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">    </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000">20:10:28:65.  Amortizable tangible assets -- Account 2680 -- Apportionment of cost.</span><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont"> Account 2680, amortizable tangible assets, includes the cost of property acquired under capital leases and the original cost of leasehold improvements. The cost of capital leases is apportioned among the operations based on similar plant owned or by analysis. The cost of leasehold improvements is apportioned among the operations in direct proportion to the cost of the related primary account.</span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4a000001"> </span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">    </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">    </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000002">49-31-18</span></a><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">.</span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">    </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000002">49-31-18</span></a><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">.</span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4a000001"> </span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont">    </span><span class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aDefaultParagraphFont"> Amortizable tangible assets, 47 C.F.R. § 32.2680 (1991); Tangible assets - account 2680, 47 C.F.R. § 36.161(a)(b)(c) (1991).</span></p><p dir="ltr" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4aNormal"><span xml:space="preserve" class="s223376c2-a3ff-4424-a38a-a7c152bb2f4a000001"> </span></p></div></body></html>