<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.se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal { 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.se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se27e125e-99ef-480c-a2a8-1b4268aa42a4000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-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="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000">20:10:28:69.  Material and supplies -- Account 1220 -- Apportionment of cost.</span><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont"> The amount included in account 1220, material and supplies, is apportioned among the operations based on the apportionment of the cost of cable and wire facilities in service. Any amounts included in account 1220 associated with the customer premises portion of account 2310 equipment are excluded from the amounts which are allocated to the toll operation.</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4000001"> </span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont"> 19 SDR 111, effective </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000002">49-31-18</span></a><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">.</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000002">49-31-18</span></a><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">.</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4000001"> </span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    </span><span class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    Inventories, 47 C.F.R. § 32.1220 (1991).</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    Information origination/termination, 47 C.F.R. § 32.2310 (1991).</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4DefaultParagraphFont">    Material and supplies - account 1220, 47 C.F.R. § 36.181(a) (1991).</span></p><p dir="ltr" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4Normal"><span xml:space="preserve" class="se27e125e-99ef-480c-a2a8-1b4268aa42a4000001"> </span></p></div></body></html>