<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.s6e6cda06-e6c5-4671-b899-d919a500659bNormal { 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.s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6e6cda06-e6c5-4671-b899-d919a500659b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-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="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000">20:10:28:98.  Other property plant and equipment expenses, account 6510 -- Included expenses -- Apportionment of expenses.</span><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont"> Account 6510, other property plant and equipment expenses, is used to record the expenses associated with property held for future telecommunications use and the provisioning of material and supplies.</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659b000001"> </span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    The expenses in this account are apportioned among the operations based on the separation of account 2001, telecommunications plant in service.</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659b000001"> </span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000002">49-31-18</span></a><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">.</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000002">49-31-18</span></a><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">.</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659b000001"> </span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    </span><span class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    Other property, plant and equipment expenses, 47 C.F.R. § 32.6510 (1991).</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991).</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659bDefaultParagraphFont">    Other property plant and equipment expenses - account 6510, 47 C.F.R. § 36.352(a)(b) (1991).</span></p><p dir="ltr" class="s6e6cda06-e6c5-4671-b899-d919a500659bNormal"><span xml:space="preserve" class="s6e6cda06-e6c5-4671-b899-d919a500659b000001"> </span></p></div></body></html>