<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.s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal { 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.s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-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="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000">20:10:28:89.  Subsidiary record categories.</span><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont"> In accordance with requirements in 47 C.F.R. § 32.5999(f) (October 1, 1991), expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as applicable to each account:</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    (1)  Salaries and wages;</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    (2)  Benefits;</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    (3)  Rents;</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    (4)  Other expenses;</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    (5)  Clearances.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    Subsidiary record categories for salaries and wages, benefits, and other expenses are applicable to all of the expense accounts, except for access expense contained in account 6540 and depreciation and amortization expenses contained in account 6560. Subsidiary record categories for access expenses are maintained to identify interstate and intrastate access expense and billing and collection expense for each carrier's carrier.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    Subsidiary record categories for depreciation and amortization expense shall identify the character of the items contained in the account. Subsidiary record categories for rents and clearances are only applicable to the plant-specific operating expense accounts 6110 to 6410, inclusive.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000002">49-31-18</span></a><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000002">49-31-18</span></a><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">.</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    </span><span class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    Access expense, 47 C.F.R. § 32.6540 (1991).</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    Depreciation and amortization expenses, 47 C.F.R. § 32.6560 (1991).</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9DefaultParagraphFont">    Operating expenses and taxes, general, 47 C.F.R. § 36.302(c) (1991).</span></p><p dir="ltr" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9Normal"><span xml:space="preserve" class="s196d94f2-907c-4ed4-9924-d9bdf77e21e9000001"> </span></p></div></body></html>