<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.scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal { 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.scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.scd30b0b7-1ba4-462a-b038-c8baa17e8196000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-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="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000">20:10:28:117.  Message processing -- Included expenses -- Subcategories -- Assignment of subcategories.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont"> Message processing expense includes the salary and machine expense of data processing equipment, including supervision, general accounting administrative, and miscellaneous expense, associated with the processing of individual toll tickets and local message tickets. The term ticket denotes either a ticket prepared manually by an operator or the mechanized equivalent of such a ticket processed by the revenue accounting office.</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196000001"> </span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    Based on the relative number of messages, message processing expenses are assigned to the subcategories of toll ticket processing expense and local message processing expense. Intrastate toll ticket processing expense is assigned to toll services. Local message processing expense is assigned to the other services operation.</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196000001"> </span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont"> 19 SDR 111, effective </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000002">49-1-11</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000002">49-31-5</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">.</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">.</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196000001"> </span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont-000000">Cross-References:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196DefaultParagraphFont"> Category 2, customer services (revenue accounting), 47 C.F.R. § 36.378(c) (1991); Message processing expense, 47 C.F.R. § 36.379(a)(b) (1991).</span></p><p dir="ltr" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="scd30b0b7-1ba4-462a-b038-c8baa17e8196000001"> </span></p></div></body></html>