<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.s08fc2ab5-31c3-4959-816b-a550973731e8Normal { 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.s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s08fc2ab5-31c3-4959-816b-a550973731e8000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-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="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000">20:10:28:102.  Customer operations expenses -- Accounts.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont"> Customer operations expenses are included in marketing, account 6610, and services, account 6620.</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8000001"> </span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont"> 19 SDR 111, effective </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000002">49-1-11</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000002">49-31-5</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">.</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">.</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8000001"> </span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    Marketing, 47 C.F.R. § 32.6610 (1991).</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    Services, 47 C.F.R. § 32.6620.</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8DefaultParagraphFont">    Customer operations expenses, general, 47 C.F.R. § 36.371(a) (1991).</span></p><p dir="ltr" class="s08fc2ab5-31c3-4959-816b-a550973731e8Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s08fc2ab5-31c3-4959-816b-a550973731e8000001"> </span></p></div></body></html>