<html> <head> <title>Rule 20:10:29:44 Assignment of revenue accounting expenses in account 6620.</title> <META NAME="Keywords" Content="Administrative Rules 20:10:29:44"> <META NAME="Description" Content="Administrative Rules 20:10:29:44 Assignment of revenue accounting expenses in account 6620."> <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>20:10:29:44.&nbsp;&nbsp;Assignment of revenue accounting expenses in account 6620.</b> Revenue accounting expenses in account 6620 that are attributable to a carrier's carrier's access billing and collecting expense are apportioned among all carrier's carrier's access elements except the common line element. Such expenses are apportioned in the same proportion as the combined investment in central office equipment, cable and wire facilities, and information origination/termination equipment is apportioned to those elements.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All other revenue accounting expenses are assigned to the billing and collection category.</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> Services, 47 C.F.R. §&nbsp;32.6620 (1991); Revenue accounting expenses in account 6620, 47 C.F.R. §&nbsp;69.407(b)(c) (1991).</p> </div> </body> </html>