S.D. Admin. R. 20:10:13:57

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:10:13:57 - Schedule D-3 - Working papers showing plant accounts on average basis for test period

Schedule D-3 shall show the 12 average monthly book balances during the 12 months in the test period for each detailed plant account, each subtotal of the functional classifications and total plant. The sum of such 12 average balances shall be divided by 12. The effect of proposed adjustments, if any, on the average balances shall also be shown. To the extent plant costs are not readily available by detailed plant accounts, they may be shown by functional classifications.

S.D. Admin. R. 20:10:13:57

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-10, 49-34A-12, 49-34A-41.