<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.s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal { 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.s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-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="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000">20:10:28:74.  Operating revenues -- Accounts.</span><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont"> Operating revenues are included in the following accounts:</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    (1)  Basic local service revenue, account 5000;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    (2)  Network access service revenues:</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">        (a)  Network access revenue, account 5080;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">        (b)  End user revenue (interstate), account 5081;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">        (c)  Switched access revenue (interstate), account 5082;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">        (d)  Special access revenue (interstate), account 5083;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">        (e)  Intrastate access revenue, account 5084;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    (3)  Long distance message revenue, account 5100;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    (4)  Miscellaneous revenue, account 5200;</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    (5)  Uncollectible revenue, account 5300.</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000002">49-31-18</span></a><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">.</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000002">49-31-18</span></a><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">.</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    </span><span class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Basic local service revenue, 47 C.F.R. § 32.5000 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Network access revenue, 47 C.F.R. § 32.5080 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    End user revenue, 47 C.F.R. § 32.5081 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Switched access revenue, 47 C.F.R. § 32.5082 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Special access revenue, 47 C.F.R. § 32.5083 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    State access revenue, 47 C.F.R. § 32.5084 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Long distance message revenue, 47 C.F.R. § 32.5100 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Miscellaneous revenue, 47 C.F.R. § 32.5200 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Uncollectible revenue, 47 C.F.R. § 32.5300 (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6DefaultParagraphFont">    Operating revenues, general, 47 C.F.R. § 36.211(a) (1991).</span></p><p dir="ltr" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6Normal"><span xml:space="preserve" class="s6c51878a-6e8f-4f09-b576-def4a55ae7a6000001"> </span></p></div></body></html>