<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.sf8241f91-5611-4f56-8b39-3b475d4922e1Normal { 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.sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf8241f91-5611-4f56-8b39-3b475d4922e1000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-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="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000">20:10:28:14.  Accounts for the big three expenses -- Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont"> The costs of the general support facilities of class A companies are apportioned among their operations based on the separation of the costs of the combined big three expenses which include the following accounts:</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    (1)  Plant-specific expenses:</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (a)  Central office switching expenses, account 6210;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (b)  Operator systems expenses, account 6220;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (c)  Central office transmission expenses, account 6230;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (d)  Information origination/termination expenses, account 6310;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (e)  Cable and wire facilities expenses, account 6410;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    (2)  Plant-nonspecific expenses:</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (a)  Network operations expenses, account 6530;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    (3)  Customer operations expenses:</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (a)  Marketing, account 6610;</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">        (b)  Services, account 6620.</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont"> 19 SDR 111, effective </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000002">49-1-11</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000002">49-31-5</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">.</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">.</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont-000000">Cross-References:</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Central office switching expenses, 47 C.F.R. § 32.6210 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Operator systems expense, 47 C.F.R. § 32.6220 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Central office transmission expense, 47 C.F.R. § 32.6230 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Network operations expenses, 47 C.F.R. § 32.6530 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Marketing, 47 C.F.R. § 32.6610 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Services, 47 C.F.R. § 32.6620 (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1DefaultParagraphFont">    Apportionment procedures, 47 C.F.R. § 36.112(a) (1991).</span></p><p dir="ltr" class="sf8241f91-5611-4f56-8b39-3b475d4922e1Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="sf8241f91-5611-4f56-8b39-3b475d4922e1000001"> </span></p></div></body></html>