<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.s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal { 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.s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s91969cfa-f73d-48bf-a85d-750ae8971ee9000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-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="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000">20:10:28:122.  Corporate operations expenses -- Accounts.</span><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont"> Corporate operations expenses are included in executive and planning, account 6710, and general and administrative, account 6720.</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9000001"> </span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000002">49-31-18</span></a><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">.</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000002">49-31-18</span></a><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">.</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9000001"> </span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    </span><span class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    Executive and planning, 47 C.F.R. § 32.6710 (1991).</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    General and administrative, 47 C.F.R. § 32.6720 (1991).</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9DefaultParagraphFont">    Corporate operations expense, general, 47 C.F.R. § 36.391(a) (1991).</span></p><p dir="ltr" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9Normal"><span xml:space="preserve" class="s91969cfa-f73d-48bf-a85d-750ae8971ee9000001"> </span></p></div></body></html>