<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.s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal { 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.s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000001 { font-family: Times; font-size: 10pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002 { color: #0000FF; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000">20:10:28:118.  Other billing and collecting -- Included expenses -- Segregation into services -- Assignment of service expenses.</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont"> Other billing and collecting includes the salary expense, including supervision, general accounting administrative, and miscellaneous expense, associated with the preparation of customer bills other than carrier access charge bills and with other revenue accounting functions not covered in §</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000001"> </span><a href="https://sdlegislature.gov/Rules?Rule=20:10:28:117"><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002">20:10:28:117</span></a><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">. Included in this classification are the expenses incurred in the preparation of monthly bills, initial and final bills, the application of service orders to billing records (establishing, changing, or discontinuing customers' accounts), station statistical work, controlling record work, and the preparation of revenue reports.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    The expenses assigned to this classification are segregated based on the relative number of users of message toll telephone and telegram services excluding semipublic where tolls are not itemized on the bill, exchange including semipublic, directory advertising, and private line services, as determined by analysis for a representative period. In determining the number of users, an individual customer is counted once for each class of service which it uses; for example, a majority of customers are counted both as message toll telephone and telegram users and as exchange users.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    Service expenses are assigned as follows:</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    (1)  Expense allocated to message toll telephone and telegram users is assigned to toll services;</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    (2)  Expense allocated to exchange, including semipublic users, and to directory advertising users is assigned to other services;</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    (3)  Expense allocated to private line services users is assigned to toll and other services based on use.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002">49-31-18</span></a><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000002">49-31-18</span></a><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">.</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont">    </span><span class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont-000000">Cross-Reference:</span><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5DefaultParagraphFont"> Other billing and collecting expense, 47 C.F.R. § 36.380(a)(b) (1991).</span></p><p dir="ltr" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5Normal"><span xml:space="preserve" class="s251335a5-f080-43c4-a7a3-59fbb2f30fe5000003"> </span></p></div></body></html>