<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.s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal { 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.s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s94f3a6c3-a734-4aac-b7f2-e07d0e658a6e000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-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="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">    </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000">20:10:28:103.  Apportionment of marketing expenses, account 6610.</span><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont"> Marketing expenses, account 6610, are apportioned among the operations based on an analysis of current billing for a representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements.</span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6e000001"> </span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">    </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000">Source:</span><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont"> 19 SDR 111, effective </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">    </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000">General Authority:</span><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000002">49-1-11</span></a><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000002">49-31-5</span></a><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000002">49-31-18</span></a><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">.</span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">    </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000">Law Implemented:</span><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000002">49-31-18</span></a><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">.</span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6e000001"> </span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont">    </span><span class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont-000000">Cross-References:</span><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eDefaultParagraphFont"> Marketing, 47 C.F.R. § 32.6610 (1991); Marketing - account 6610, 47 C.F.R. § 36.372(a) (1991).</span></p><p dir="ltr" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6eNormal"><span xml:space="preserve" class="s94f3a6c3-a734-4aac-b7f2-e07d0e658a6e000001"> </span></p></div></body></html>