<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.sdfdea402-bd18-4550-badf-47fcb937dfcfNormal { 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.sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sdfdea402-bd18-4550-badf-47fcb937dfcf000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-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="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000">20:10:28:104.  Classification of services expenses, account 6620 -- Apportionment of expenses.</span><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont"> For apportionment purposes, services expenses, account 6620, are first segregated based on an analysis of job functions into the following classifications: telephone operator services, publishing directory listing, and all other.</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcf000001"> </span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    Expenses may be apportioned among the operations for groups of exchanges. A group of exchanges may include all exchanges in the state.</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcf000001"> </span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000002">49-31-18</span></a><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">.</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000002">49-31-18</span></a><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">.</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcf000001"> </span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont">    </span><span class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcfDefaultParagraphFont"> Services, 47 C.F.R. § 32.6620 (1991); Services - account 6620, 47 C.F.R. § 36.373(a) (1991).</span></p><p dir="ltr" class="sdfdea402-bd18-4550-badf-47fcb937dfcfNormal"><span xml:space="preserve" class="sdfdea402-bd18-4550-badf-47fcb937dfcf000001"> </span></p></div></body></html>