<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.sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal { 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.sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sb64ad023-1291-41f1-8736-c2c5dcc114e1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-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="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000">20:10:28:96.  Cable and wire facilities expenses, account 6410 -- Included expenses -- Assignment of expenses.</span><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont"> Account 6410, cable and wire facilities expenses, includes the expenses for poles, antenna-supporting structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire, and conduit systems.</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1000001"> </span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    The general method of separating cable and wire facilities expenses among the operations is to assign them based on account 2410, cable and wire facilities.</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1000001"> </span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont"> 19 SDR 111, effective </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000002">49-31-18</span></a><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">.</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000002">49-31-18</span></a><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">.</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1000001"> </span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    </span><span class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    Cable and wire facilities, 47 C.F.R. § 32.2410 (1991).</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1DefaultParagraphFont">    Cable and wire facilities expenses - account 6410, 47 C.F.R. § 36.341(a) (b) (1991).</span></p><p dir="ltr" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1Normal"><span xml:space="preserve" class="sb64ad023-1291-41f1-8736-c2c5dcc114e1000001"> </span></p></div></body></html>