<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.s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal { 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.s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s4f386d0b-4162-4d60-b80b-56d98d0bdf2a000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-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="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000">20:10:28:116.  All other, category 2 -- Customer services expenses (revenue accounting) -- Included expenses -- Classifications.</span><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont"> The revenue accounting portion of account 6620, customer services expenses, comprises the salaries and other expenses in account 6620 directly assignable or allocable to the billing of customers and the accounting for revenues, including the supervision of such work.</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2a000001"> </span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    Revenue accounting expenses are separated into three main classifications based on a job function analysis of message processing expense, other billing and collection expense, and carrier access charge billing and collection expense.</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2a000001"> </span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000002">49-31-18</span></a><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">.</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000002">49-31-18</span></a><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">.</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2a000001"> </span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont">    </span><span class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aDefaultParagraphFont"> Services, 47 C.F.R. § 32.6620 (1991); Category 2, customer services (revenue accounting), 47 C.F.R. § 36.378(a)(b) (1991).</span></p><p dir="ltr" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2aNormal"><span xml:space="preserve" class="s4f386d0b-4162-4d60-b80b-56d98d0bdf2a000001"> </span></p></div></body></html>