S.D. Admin. R. 20:10:13:55

Current through Register Vol. 51, page 67, December 16, 2024
Section 20:10:13:55 - Schedule D-1 - Detailed plant accounts

Schedule D-1 shall include the amounts by detail plant accounts in columnar form similar to statement D for each of the above accounts prescribed by the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), with subtotals by functional classification. To the extent plant costs are not available by detailed plant accounts they may be shown by functional classifications.

S.D. Admin. R. 20:10:13:55

2 SDR 90, effective 7/7/1976; 12 SDR 86, effective 11/24/1985; 12 SDR 151, 12 SDR 155, effective 7/1/1986.

General Authority: SDCL 49-34A-4.

Law Implemented: SDCL 49-34A-7, 49-34A-10, 49-34A-12, 49-34A-41.