S.D. Admin. R. 20:10:13:54
Statement D shall include a statement showing in summary form the accounts of electric or gas utility plant classified by accounts 101, 102, 103, 104, 105, 106, 107, 118 as of the beginning of the 12 months of the test period, and the book additions and reductions in separate columns during the 12 months together with the book balances at the end of the 12-month period. Claimed adjustments, if any, to the book balances and the total cost of plant shall be shown in adjoining columns. All adjustments shall be fairly and clearly explained in the supporting material submitted. The material listed in §§ 20:10:13:55 to 20:10:13:63, inclusive, for electric or gas plant shall be submitted as part of statement D.
S.D. Admin. R. 20:10:13:54
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-7, 49-34A-10, 49-34A-12, 49-34A-41.