S.D. Admin. R. 20:10:13:66

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

Section 20:10:13:66 - Schedule E-2 - Working papers on depreciation and amortization method

Schedule E-2 shall include a description of the methods and procedures followed in depreciating or amortizing plant and recording abandonments by the utility if any policy change has been made effective since the period covered by the last annual report on FERC form no. 1 or FERC form no. 2 as filed with the FERC.

S.D. Admin. R. 20:10:13:66

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.