<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.sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal { 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.sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf950b8ad-dad9-42d1-8f98-7a86690020cf000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-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="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">    </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000">20:10:28:76.  Network access revenue -- Account 5080.</span><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont"> Network access revenue, account 5080, is used by class A and class B telecommunications companies to summarize the contents of accounts 5081 to 5084, inclusive.</span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cf000001"> </span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">    </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">    </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000002">49-31-18</span></a><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">.</span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">    </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000002">49-31-18</span></a><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">.</span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cf000001"> </span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont">    </span><span class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfDefaultParagraphFont"> Network access revenue, 47 C.F.R. § 32.5080 (1991); Network access services revenues, 47 C.F.R. § 36.213(a) (1991).</span></p><p dir="ltr" class="sf950b8ad-dad9-42d1-8f98-7a86690020cfNormal"><span xml:space="preserve" class="sf950b8ad-dad9-42d1-8f98-7a86690020cf000001"> </span></p></div></body></html>