<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.sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal { 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.sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf7dca4e5-fc58-42b5-8b53-29eab91d3407000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-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="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">    </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000">20:10:28:86.  Interest and related items -- Account 7500 -- Apportionment of expenses.</span><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont"> Only interest paid relating to capital leases is considered in account 7500 for separations purposes. Subsidiary record categories are maintained for this account that include details relating to interest expense on capital leases. Interest expense is apportioned consistent with the associated capital leases in account 2680.</span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407000001"> </span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">    </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont"> 19 SDR 111, effective </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">    </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000002">49-31-18</span></a><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">.</span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">    </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000002">49-31-18</span></a><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">.</span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407000001"> </span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont">    </span><span class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407DefaultParagraphFont"> Interest and related items, 47 C.F.R. § 32.7500 (1991); Interest and related items - account 7500, 47 C.F.R. § 36.223(a) (1991).</span></p><p dir="ltr" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407Normal"><span xml:space="preserve" class="sf7dca4e5-fc58-42b5-8b53-29eab91d3407000001"> </span></p></div></body></html>