<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.sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal { 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.sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdf47de58-8621-4e91-b8eb-d3e5ae776d89000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-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="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">    </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000">20:10:28:66.  Amortizable intangible assets -- Account 2690 -- Apportionment of cost.</span><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont"> Account 2690, amortizable intangible assets, includes the cost of organizing and incorporating the company, franchises, patent rights, and other intangible property with life of more than one year. The amount included in this account is apportioned among the operations based on the separation of the cost of telecommunications plant in service, account 2001, excluding the intangible assets, account 2690.</span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89000001"> </span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">    </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont"> 19 SDR 111, effective </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">    </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000002">49-31-18</span></a><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">.</span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">    </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000002">49-31-18</span></a><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">.</span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89000001"> </span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont">    </span><span class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89DefaultParagraphFont"> Intangibles, 47 C.F.R., § 32.2690 (1991); Intangible assets - account 2690, 47 C.F.R. § 36.162(a)(b) (1991).</span></p><p dir="ltr" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89Normal"><span xml:space="preserve" class="sdf47de58-8621-4e91-b8eb-d3e5ae776d89000001"> </span></p></div></body></html>