<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.s02d2324b-934b-434c-b881-adec99a202e4Normal { 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.s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s02d2324b-934b-434c-b881-adec99a202e4000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-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="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000">20:10:28:90.  Plant-specific operations expenses -- Accounts -- General apportionment.</span><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont"> Plant-specific operations expenses include the following accounts:</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4000001"> </span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (1)  Network support expenses, account 6110;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (2)  General support expenses, account 6120;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (3)  Central office switching expenses, account 6210;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (4)  Operator systems expenses, account 6220;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (5)  Central office transmission expenses, account 6230;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (6)  Information origination/termination expenses, account 6310;</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    (7)  Cable and wire facilities expenses, account 6410.</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4000001"> </span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    These accounts are used to record costs related to specific kinds of telecommunications plant and predominantly mirror the telecommunications plant in service detail accounts. These expense accounts shall generally be apportioned in the same manner as the related plant accounts. Except where property obtained from or furnished to other companies is treated as owned property by the company making the separation and the related operating rents are excluded from the separation studies as set forth in §§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:07"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">20:10:28:07</span></a><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:08"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">20:10:28:08</span></a><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">, amounts are apportioned among the operations on bases generally consistent with the treatment prescribed for similar plant costs and consistent with the relative magnitude of the items involved.</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4000001"> </span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">49-31-18</span></a><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">.</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000002">49-31-18</span></a><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">.</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4000001"> </span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    </span><span class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Network support expenses, 47 C.F.R. § 32.6110 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    General support expenses, 47 C.F.R. § 32.6120 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Central office switching expenses, 47 C.F.R. § 32.6210 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Operating systems expense, 47 C.F.R. § 32.6220 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Central office transmission expense, 47 C.F.R. § 32.6230 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4DefaultParagraphFont">    Plant specific operations expenses, general, 47 C.F.R. § 36.310(a)(b)(c) (1991).</span></p><p dir="ltr" class="s02d2324b-934b-434c-b881-adec99a202e4Normal"><span xml:space="preserve" class="s02d2324b-934b-434c-b881-adec99a202e4000001"> </span></p></div></body></html>