<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.s798ac82c-2945-41b6-80a4-cd05bff89525Normal { 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.s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s798ac82c-2945-41b6-80a4-cd05bff89525000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-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="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000">20:10:28:130.  Accumulated amortization, tangible, account 3400 -- Accumulated amortization, intangible, account 3500 -- Accumulated amortization, other, account 3600 -- Apportionment.</span><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont"> Amounts recorded in account 3400, accumulated amortization, tangible; account 3500, accumulated amortization, intangible; and account 3600, accumulated amortization, other, are apportioned among the operations based on the separation of the related accounts.</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525000001"> </span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont"> 19 SDR 111, effective </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000002">49-31-18</span></a><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">.</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000002">49-31-18</span></a><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">.</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525000001"> </span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    </span><span class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991).</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991).</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    Accumulated amortization - other, 47 C.F.R. § 32.3600 (1991).</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525DefaultParagraphFont">    Accumulated amortization - tangible - account 3400, accumulated amortization - intangible - account 3500, and accumulated amortization - other - account 3600, 47 C.F.R. § 36.505(a) (1991).</span></p><p dir="ltr" class="s798ac82c-2945-41b6-80a4-cd05bff89525Normal"><span xml:space="preserve" class="s798ac82c-2945-41b6-80a4-cd05bff89525000001"> </span></p></div></body></html>