<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.sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal { 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.sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sced4d147-8005-4a9c-93d9-51bc3308cb6c000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-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="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000">20:10:28:123.  Executive and planning, account 6710 -- General and administrative, account 6720 -- Assignment of expenses.</span><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont"> Executive and planning, account 6710, and general and administrative, account 6720, expenses are divided into extended area services and all other. Extended area services settlements are directly assigned to other services.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    The expenses in these accounts are apportioned among the operations based on the separation of the cost of the combined big three expenses, which include the following accounts:</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    (1)  Plant-specific expenses:</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (a)  Central office switching expenses, account 6210;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (b)  Operator systems expenses, account 6220;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (c)  Central office transmission expenses, account 6230;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (d)  Information origination/termination expenses, account 6310;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (e)  Cable and wire facilities expenses, account 6410;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    (2)  Plant-nonspecific expenses:</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (a)  Network operations expenses, account 6530;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    (3)  Customer operations expenses:</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (a)  Marketing, account 6610;</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">        (b)  Services, account 6620.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont"> 19 SDR 111, effective </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000002">49-31-18</span></a><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000002">49-31-18</span></a><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Accounts for the big three expenses, § </span><span class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">20:10:28:14.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Executive and planning, 47 C.F.R. § 32.6710 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    General and administrative, 47 C.F.R. § 32.6720 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Central office switching expenses, 47 C.F.R. § 32.6210 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Operator systems expense, 47 C.F.R. § 32.6220 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Central office transmission expense, 47 C.F.R. § 32.6230 (1991)</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Network operations expenses, 47 C.F.R. § 32.6530.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Marketing, 47 C.F.R. § 32.6610.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Services, 47 C.F.R. § 32.6620.</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cDefaultParagraphFont">    Executive and planning - account 6710, and general and administrative - account 6720, 47 C.F.R. § 36.392 (a)(b)(c) (1991).</span></p><p dir="ltr" class="sced4d147-8005-4a9c-93d9-51bc3308cb6cNormal"><span xml:space="preserve" class="sced4d147-8005-4a9c-93d9-51bc3308cb6c000001"> </span></p></div></body></html>