<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.sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal { 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.sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feef000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-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="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">    </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000">20:10:28:84.  Apportionment of other operating income and expenses -- Account 7100.</span><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont"> All other intrastate operating income and expense amounts, account 7100, are apportioned between toll and other services based on telecommunications plant in service, account 2001, if plant related, or on the nature of the item reflected in the account, if not plant related.</span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feef000001"> </span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">    </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">    </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000002">49-31-18</span></a><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">.</span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">    </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000002">49-31-18</span></a><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">.</span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feef000001"> </span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont">    </span><span class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefDefaultParagraphFont"> Other operating income and expenses, 47 C.F.R. § 32.7100 (1991); Other operating income and expenses - account 7100, 47 C.F.R. § 36.221(b) (1991).</span></p><p dir="ltr" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feefNormal"><span xml:space="preserve" class="sdb2f2720-f6e2-4fa5-98c5-c4d04fb4feef000001"> </span></p></div></body></html>