<html> <head> <title>Rule 20:10:29:31 Assignment of capital leases in account 2680.</title> <META NAME="Keywords" Content="Administrative Rules 20:10:29:31"> <META NAME="Description" Content="Administrative Rules 20:10:29:31 Assignment of capital leases in account 2680."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>20:10:29:31.&nbsp;&nbsp;Assignment of capital leases in account 2680.</b> Capital leases in account 2680 are directly assigned to the applicable interexchange category, special access category, or switched access elements consistent with the treatment prescribed for similar plant costs or are apportioned in the same manner as account 2001.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 19 SDR 111, effective January 31, 1993.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-1-11">49-1-11</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-31-5">49-31-5</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-31-18">49-31-18.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=49-31-18">49-31-18.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Cross-References:</b></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Telecommunications plant in service, 47 C.F.R. §&nbsp;32.2001 (1991).</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amortizable tangible assets, 47 C.F.R. §&nbsp;32.2680 (1991).</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital leases, 47 C.F.R. §&nbsp;69.310 (1991).</p> </div> </body> </html>