<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.s9ede2e29-1909-4324-a89b-853abf1f2c49Normal { 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.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-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="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">20:10:28:33.  Assignment of cost of tandem switching equipment.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> The cost of central office equipment items assigned to tandem switching equipment, category 2, is directly assigned when possible. When direct assignment is not possible the cost is apportioned among the operations based on the relative number of intrastate minutes of use of this equipment.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> 19 SDR 111, effective </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">January 31, 1993.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-1-11"><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-1-11</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-5"><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-5</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">, </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=49-31-18"><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000002">49-31-18</span></a><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">.</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont">    </span><span style="white-space: pre-wrap;" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont-000000">Cross-Reference:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49DefaultParagraphFont"> Tandem switching equipment - category 2, 47 C.F.R. § 36.124(b) (1991).</span></p><p dir="ltr" class="s9ede2e29-1909-4324-a89b-853abf1f2c49Normal"><span style="white-space: pre-wrap;" xml:space="preserve" class="s9ede2e29-1909-4324-a89b-853abf1f2c49000001"> </span></p></div></body></html>