S.D. Admin. R. 20:10:13:48
All statements, schedules, and working papers shall be prepared in accordance with the classifications set forth in the commission's orders and in the FERC's uniform systems of accounts for public utilities and licensees or for gas companies as adopted and amended by the FERC, provided that such action does not conflict with South Dakota law and the commission's rules and orders, and provided further that the commission, in its discretion, may reject any amendment made by the FERC. If a utility believes that the FERC's classifications are inconsistent with the commission's orders, the applicant's treatment and the inconsistency shall be stated on all related materials disclosing full particulars properly cross referenced to the filing and within themselves and indexed in support of all adjustments. Computations and other information related to the filing shall be available for examination by the commission's staff and interveners.
All account numbers listed in §§ 20:10:13:49 to 20:10:13:107, inclusive, are from the FERC's uniform system of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985).
S.D. Admin. R. 20:10:13:48
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-7, 49-34A-10, 49-34A-12, 49-34A-41.