S.D. Admin. R. 20:10:13:64

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

Section 20:10:13:64 - Statement E - Accumulated depreciation

Statement E shall include a statement of the accumulated provision for depreciation by functional classification as of the beginning of each month of the test period and as of the end of the test period. Any claimed adjustments to the book amounts shall be shown in adjoining columns. All adjustments shall be clearly and fully explained in the supporting material submitted. The schedules required by §§ 20:10:13:65 to 20:10:13:67, inclusive, shall be submitted as part of statement E.

S.D. Admin. R. 20:10:13:64

2 SDR 90, effective 7/7/1976; 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.