<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.s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal { 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.s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-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="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000">20:10:28:68.  Rural telephone bank stock -- Investment in nonaffiliated companies -- Account 1402.</span><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont"> The amount carried in rural telephone bank stock, investment in nonaffiliated companies, account 1402, is separated into subsidiary record categories as follows:</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001"> </span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    (1)  Class B rural telephone bank stock; and</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    (2)  All other.</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001"> </span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    The amounts contained in subdivision (1), class B rural telephone bank stock, are allocated based on the relative separations of account 2001, telecommunications plant in service. The amounts contained in subdivision (2), all other, are excluded from these separations procedures.</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001"> </span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000002">49-31-18</span></a><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">.</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000002">49-31-18</span></a><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">.</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001"> </span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    </span><span class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991).</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    Investments in nonaffiliated companies, 47 C.F.R. § 32.1402 (1991).</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cDefaultParagraphFont">    Rural telephone bank stock, 47 C.F.R. § 36.172(a)(b)(c) (1991).</span></p><p dir="ltr" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1cNormal"><span xml:space="preserve" class="s1e5dbd8e-0cb8-4e43-862d-f30523847e1c000001"> </span></p></div></body></html>