<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.s5e513e8d-d923-4e4d-9960-06ea48c21990Normal { 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.s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5e513e8d-d923-4e4d-9960-06ea48c21990000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-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="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000">20:10:28:101.  Depreciation and amortization expenses, account 6560 -- Included expenses -- Separation of expenses.</span><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont"> Account 6560, depreciation and amortization expenses, includes the depreciation expense for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible assets.</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990000001"> </span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    Expenses recorded in this account are separated based on the separation of the associated primary plant accounts or related categories.</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990000001"> </span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000002">49-31-18</span></a><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">.</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000002">49-31-18</span></a><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">.</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990000001"> </span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont">    </span><span class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990DefaultParagraphFont"> Depreciation and amortization expenses, 47 C.F.R. § 32.6550 (1991); Depreciation and amortization expenses - account 6560, 47 C.F.R. § 36.361(a)(b) (1991).</span></p><p dir="ltr" class="s5e513e8d-d923-4e4d-9960-06ea48c21990Normal"><span xml:space="preserve" class="s5e513e8d-d923-4e4d-9960-06ea48c21990000001"> </span></p></div></body></html>