<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.s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal { 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.s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s773dce1c-d2c5-4c5e-8b78-23ca13887f5d000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-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="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000">20:10:28:127.  Reserves and deferrals -- Accounts.</span><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont"> For separations purposes, reserves and deferrals include the following accounts:</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5d000001"> </span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (1)  Accumulated depreciation, account 3100;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (2)  Accumulated depreciation, property held for future telecommunications use, account 3200;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (3)  Accumulated amortization, tangible, account 3400;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (4)  Accumulated amortization, intangible, account 3500;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (5)  Accumulated amortization, other, account 3600;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (6)  Net current deferred operating income taxes, account 4100;</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    (7)  Net noncurrent deferred operating income taxes, account 4340.</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5d000001"> </span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000002">49-31-18</span></a><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">.</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000002">49-31-18</span></a><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">.</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5d000001"> </span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    </span><span class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Accumulated depreciation, 47 C.F.R. § 32.3100 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.3200 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Accumulated amortization - other, 47 C.F.R. § 32.3600 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dDefaultParagraphFont">    Reserves and deferrals, general, 47 C.F.R. § 36.501(a) (91991).</span></p><p dir="ltr" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5dNormal"><span xml:space="preserve" class="s773dce1c-d2c5-4c5e-8b78-23ca13887f5d000001"> </span></p></div></body></html>