<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.s12fef56c-34c2-4a66-9966-314806baab5fNormal { 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.s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s12fef56c-34c2-4a66-9966-314806baab5f000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-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="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000">20:10:28:67.  Other telecommunications plant -- Apportionment of cost.</span><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont"> The amounts carried in property held for future telecommunications use, account 2002, telecommunications plant under construction, short-term, account 2003, telecommunications plant under construction, long-term, account 2004, and telecommunications plant adjustment, account 2005, are apportioned among the operations based on the apportionment of account 2001, telecommunications plant in service.</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5f000001"> </span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000002">49-31-18</span></a><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">.</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000002">49-31-18</span></a><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">.</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5f000001"> </span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    </span><span class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Telecommunications plant under construction - short-term, 47 C.F.R. § 32.2003 (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Telecommunications plant under construction - long-term, 47 C.F.R. § 32.2004 (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Telecommunications plant adjustment, 47 C.F.R. § 32.2005 (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5fDefaultParagraphFont">    Telecommunications plant - other, 47 C.F.R. § 36.171(a) (1991).</span></p><p dir="ltr" class="s12fef56c-34c2-4a66-9966-314806baab5fNormal"><span xml:space="preserve" class="s12fef56c-34c2-4a66-9966-314806baab5f000001"> </span></p></div></body></html>