<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.se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal { 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.se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.se8fa7941-e7a7-4e62-a6b6-da063ac5cabf000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-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="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000">20:10:28:131.  Net current deferred operating income taxes, account 4100 -- Net noncurrent deferred operating income taxes, account 4340 -- Apportionment.</span><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont"> Amounts recorded in account 4100, net current deferred operating income taxes, and account 4340, net noncurrent deferred operating income taxes, are maintained by plant account and are apportioned among the operations based on the separation of the related plant accounts.</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabf000001"> </span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont"> 19 SDR 111, effective </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000002">49-31-18</span></a><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">.</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000002">49-31-18</span></a><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">.</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabf000001"> </span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    </span><span class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991).</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991).</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfDefaultParagraphFont">    Net deferred operating income taxes - account 4100, and net noncurrent deferred operating income taxes - account 4340, 47 C.F.R. § 36.506(a) 1991).</span></p><p dir="ltr" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabfNormal"><span xml:space="preserve" class="se8fa7941-e7a7-4e62-a6b6-da063ac5cabf000001"> </span></p></div></body></html>