<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.s52116d67-ad98-4aac-8b53-980bca3105daNormal { 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.s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s52116d67-ad98-4aac-8b53-980bca3105da000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-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="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000">20:10:28:129.  Accumulated depreciation, property held for future telecommunications use, account 3200 -- Apportionment.</span><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont"> Amounts recorded in account 3200, accumulated depreciation, property held for future telecommunications use, are apportioned among the operations based on the separation of the costs of the related items carried in account 2002, property held for future telecommunications use.</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105da000001"> </span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000002">49-31-18</span></a><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">.</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000002">49-31-18</span></a><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">.</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105da000001"> </span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    </span><span class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991).</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.3200 (1991).</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105daDefaultParagraphFont">    Accumulated depreciation - property held for future telecommunications use - account 3200, 47 C.F.R. § 36.504(a) (1991).</span></p><p dir="ltr" class="s52116d67-ad98-4aac-8b53-980bca3105daNormal"><span xml:space="preserve" class="s52116d67-ad98-4aac-8b53-980bca3105da000001"> </span></p></div></body></html>