<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.s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal { 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.s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">    </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000">20:10:28:73.  Operating revenues and certain income accounts -- General.</span><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> Sections </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:74"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">20:10:28:74</span></a><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:83"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">20:10:28:83</span></a><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">, inclusive, set forth procedures for the apportionment among the operations of operating revenues. Sections </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:84"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">20:10:28:84</span></a><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> to </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:87"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">20:10:28:87</span></a><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">, inclusive, set forth procedures for the apportionment among the operations of certain income and expense accounts. Except for the network access services revenues, subsidiary record categories are maintained for all revenue accounts in accordance with 47 C.F.R. Part 32 (October 1, 1991). These subsidiary records identify services for the applicable jurisdiction and are used in conjunction with apportionment procedures stated in this chapter.</span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5000002"> </span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">    </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">    </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">49-1-11</span></a><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">49-31-5</span></a><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">49-31-18</span></a><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">.</span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">    </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000001">49-31-18</span></a><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">.</span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5000002"> </span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont">    </span><span class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5DefaultParagraphFont"> Operating revenues and certain income accounts, general, 47 C.F.R. § 36.202(a)(b) (1991).</span></p><p dir="ltr" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5Normal"><span xml:space="preserve" class="s50eb0881-5f59-4b45-a8f5-cc6ad2518ed5000002"> </span></p></div></body></html>