<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.s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal { 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.s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-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="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000">20:10:28:92.  Central office expenses, accounts 6210, 6220, and 6230 -- Apportionment of expenses.</span><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont"> The expenses related to central office equipment are summarized in the following accounts:</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001"> </span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    (1)  Central office switching expenses, account 6210;</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    (2)  Operator systems expenses, account 6220;</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    (3)  Central office transmission expenses, account 6230.</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001"> </span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    The expenses in these accounts are apportioned among the operations based on the separation of the investments in central office equipment, accounts 2210, 2220, and 2230, combined.</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001"> </span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000002">49-31-18</span></a><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">.</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000002">49-31-18</span></a><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">.</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001"> </span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    </span><span class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    Central office switching expenses, 47 C.F.R. § 32.6210 (1991).</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    Operator systems expenses, 47 C.F.R. § 32.6220 (1991).</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    Central office transmission expense, 47 C.F.R. § 32.6230 (1991).</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51DefaultParagraphFont">    Central office expenses - accounts 6210, 6220, and 6230, 47 C.F.R. § 36.321(a)(b) (1991).</span></p><p dir="ltr" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51Normal"><span xml:space="preserve" class="s0d2d929c-733d-4513-a4b5-ddf1ea855b51000001"> </span></p></div></body></html>