<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.sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal { 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.sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf68cd7e7-001d-46dc-a78f-ac82ce2c26be000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-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="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">    </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000">20:10:28:87.  Apportionment of extraordinary items -- Account 7600.</span><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont"> Extraordinary item amounts of an operating nature in account 7600 are apportioned consistent with the nature of the item.</span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26be000001"> </span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">    </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">    </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000002">49-31-18</span></a><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">.</span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">    </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000002">49-31-18</span></a><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">.</span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26be000001"> </span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont">    </span><span class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beDefaultParagraphFont"> Extraordinary items, 47 C.F.R. § 32.7600 (1991); Extraordinary items - account 7600, 47 C.F.R. § 36.224(a) (1991).</span></p><p dir="ltr" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26beNormal"><span xml:space="preserve" class="sf68cd7e7-001d-46dc-a78f-ac82ce2c26be000001"> </span></p></div></body></html>