S.D. Admin. R. 20:10:13:65

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

Section 20:10:13:65 - Schedule E-1 - Working papers on recorded changes to accumulated depreciation

Schedule E-1 shall include a yearly summary of the book changes in each functional classification set forth in statement E since the date of the last prior review in a rate proceeding or by private audit. The summary shall include:

(1) Starting balance;

(2) Annual provision;

(3) Retirements, with cross reference to plant schedule;

(4) Salvage;

(5) Removal costs;

(6) Adjustments, including particulars of any significant items;

(7) Ending balance.

S.D. Admin. R. 20:10:13:65

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.