<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.s2baaccca-b81f-42d9-a510-eba64792826dNormal { 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.s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2baaccca-b81f-42d9-a510-eba64792826d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-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="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000">20:10:28:110.  End user payment and collection -- Included expenses -- Subcategories -- Assignment of subcategories.</span><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont"> End user payment and collection includes expenses incurred in relation to the payment and collection of amounts billed to end users. It also includes commissions paid to payment agencies, which receive payment on customer accounts, and collection agencies. This category does not include any payment or collection expenses for services provided to interexchange carriers.</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    Based on relative total intrastate billed revenues for services for which end user payment and collection is provided, excluding revenues billed to interexchange carriers and revenues deposited in coin boxes, end user payment and collection expenses are first segregated into the subcategories of intrastate private line and special access, intrastate message toll including WATS, and local, including directory advertising. These subcategories are assigned as follows:</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    (1)  Intrastate private line and special access payment and collection expense is assigned to toll and other services based on use;</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    (2)  Intrastate message toll including WATS payment and collection expense is assigned to toll services;</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    (3)  Local, including directory advertising, payment and collection expense, is assigned to other services.</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000002">49-31-18</span></a><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">.</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000002">49-31-18</span></a><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">.</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont">    </span><span class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826dDefaultParagraphFont"> Category 1, local business office expense, 47 C.F.R. §  36.377(a) (1991).</span></p><p dir="ltr" class="s2baaccca-b81f-42d9-a510-eba64792826dNormal"><span xml:space="preserve" class="s2baaccca-b81f-42d9-a510-eba64792826d000001"> </span></p></div></body></html>