S.D. Admin. R. 20:10:13:84

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

Section 20:10:13:84 - Schedule H-4 - Working papers for interdepartmental transactions

If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, schedule H-4 shall be submitted for each such associated company or nonutility department showing the following:

(1) The amount of the charges or credits during the test period;

(2) The FERC account classification or classifications charged or credited;

(3) Descriptions of the specific services performed for or by the associated company or nonutility department;

(4) Complete particulars as to the bases used in determining the amounts of the charges or credits.

S.D. Admin. R. 20:10:13:84

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.