<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.s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal { 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.s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-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="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000">20:10:28:106.  Published directory listing -- Included expenses -- Assignment of expenses.</span><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont"> Published directory listing expenses include expenses for preparing or purchasing, compiling, and disseminating directory listings.</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    Published directory expenses are assigned as follows:</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    (1)  Classified directory expense and all expense of soliciting advertising are assigned to the other services operation;</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    (2)  The expense of alphabetical and street address directories and traffic information records is apportioned among the operations based on the relative number of intrastate subscriber line minutes-of-use applicable to each operation;</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    (3)  Foreign directories expense is the expense associated with directories and traffic information records prepared for one locality and used in another locality. This expense is assigned to the applicable operation based on the location of the point where the directories and information are used in relation to the locality for which the directories and records were prepared.</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000002">49-31-18</span></a><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">.</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000002">49-31-18</span></a><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">.</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont">    </span><span class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41DefaultParagraphFont"> Published directory listing, 47 C.F.R. § 36.375(a)(b) (1991).</span></p><p dir="ltr" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41Normal"><span xml:space="preserve" class="s1e1d01d2-a02e-4f96-8fc0-037982a0af41000001"> </span></p></div></body></html>