<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.s8447fb16-833f-4c89-b306-cf273ec979e1Normal { 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.s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s8447fb16-833f-4c89-b306-cf273ec979e1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-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="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000">20:10:28:91.  Network support expenses, account 6110 -- General support expenses, account 6120 -- Included expenses -- Apportionment of expenses.</span><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont"> Network support expenses, account 6110, are expenses associated with motor vehicles, aircraft, special purpose vehicles, garage work equipment, and other work equipment. General support expenses, account 6120, are expenses associated with land and buildings, furniture and art works, office equipment, and general purpose computers. The expenses in these accounts are apportioned among the operations based on the separation of account 2110, land and support assets.</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1000001"> </span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000002">49-31-18</span></a><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">.</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000002">49-31-18</span></a><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">.</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1000001"> </span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    </span><span class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    Network support expenses, 47 C.F.R. § 32.6110 (1991).</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    General support expenses, 47 C.F.R. § 32.6120 (1991).</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    Land and support assets, 47 C.F.R. § 32.2210 (1991).</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1DefaultParagraphFont">    Network support expenses - account 6110 and general support expenses - account 6120, 47 C.F.R. § 36.311(a)(b) (1991).</span></p><p dir="ltr" class="s8447fb16-833f-4c89-b306-cf273ec979e1Normal"><span xml:space="preserve" class="s8447fb16-833f-4c89-b306-cf273ec979e1000001"> </span></p></div></body></html>