<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.s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal { 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.s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-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="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000">20:10:28:97.  Plant-nonspecific operations expenses -- Accounts.</span><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont"> Plant-nonspecific operations expenses include the following accounts:</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9000001"> </span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    (1)  Other property, plant, and equipment expenses, account 6510;</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    (2)  Network operations expenses, account 6530;</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    (3)  Access expenses, account 6540;</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    (4)  Depreciation and amortization expenses, account 6560.</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9000001"> </span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000002">49-31-18</span></a><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">.</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000002">49-31-18</span></a><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">.</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9000001"> </span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    </span><span class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    Other property, plant and equipment expenses, 47 C.F.R. § 32.6510 (1991).</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    Network operations expenses, 47 C.F.R. § 32.6530 (1991).</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    Access expenses, 47 C.F.R. § 32.6540 (1991).</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    Depreciation and amortization expenses, 47 C.F.R. § 32.6550 (1991).</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9DefaultParagraphFont">    Plant-nonspecific operations expenses, general, 47 C.F.R. § 36.351(a) (1991).</span></p><p dir="ltr" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9Normal"><span xml:space="preserve" class="s4c8839a6-2bfb-4ada-9d82-c55fa9b399c9000001"> </span></p></div></body></html>