<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.s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal { 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.s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9561e0ef-965f-44f6-8111-1f4edc4283d2000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-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="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">    </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000">20:10:28:93.  Classification of information origination/termination expenses, account 6310.</span><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont"> Information origination/termination expenses, account 6310, are classified as other information origination/termination equipment expenses and as customer premises equipment expenses. For some companies, these classifications are available from accounting records; for others, they are obtained by means of analysis of plant, accounting, or other records for a representative period.</span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2000001"> </span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">    </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">    </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000002">49-31-18</span></a><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">.</span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">    </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000002">49-31-18</span></a><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">.</span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2000001"> </span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont">    </span><span class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2DefaultParagraphFont"> Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991); Information origination/termination expenses - account 6310, 47 C.F.R. § 36.331(a) (1991).</span></p><p dir="ltr" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2Normal"><span xml:space="preserve" class="s9561e0ef-965f-44f6-8111-1f4edc4283d2000001"> </span></p></div></body></html>