<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.sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal { 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.sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-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="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000">20:10:28:85.  Nonoperating income and expenses -- Account 7300.</span><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont"> Only allowance for funds used during construction and charitable, social, and community welfare contributions are considered in account 7300 for separations purposes.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001"> </span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    Subsidiary record categories are maintained for this account that identify amounts made to the account for credits representing allowance for funds used during construction and for contributions for charitable, social, or community welfare purposes, employee activities, membership dues and fees in service clubs, community welfare associations, and similar organizations.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001"> </span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    The portion reflecting allowance for funds used during construction is apportioned based on the cost of telecommunications plant under construction, long term, account 2004. The portion reflecting costs for social and community welfare contributions and fees is apportioned based on the apportionment of corporate operations expenses.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001"> </span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont"> 19 SDR 111, effective </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000002">49-31-18</span></a><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000002">49-31-18</span></a><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">.</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001"> </span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    </span><span class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    Telecommunications plant under construction - long term, 47 C.F.R. § 32.2004 (1991).</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    Nonoperating income and expenses, 47 C.F.R. § 32.7300 (1991).</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2DefaultParagraphFont">    Nonoperating income and expenses - account 7300, 47 C.F.R. § 36.222 (1991).</span></p><p dir="ltr" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2Normal"><span xml:space="preserve" class="sa7a5b5f9-ac66-42c5-82cd-da66b9f26bb2000001"> </span></p></div></body></html>