S.D. Admin. R. 20:10:13:86
Statement J shall show for the test period depreciation expense by functional classification. These expenses shall be shown in separate columns as follows:
The bases, methods, essential computations and derivation of unit rates for the calculation of depreciation expense for the test period and for the depreciation adjustments shall be fully and clearly explained. The amounts of depreciable plant shall be shown by the functions specified in paragraph C of account 108, accumulated provisions for depreciation of plant in service of the FERC's uniform systems of accounts for public utilities and licensees or for gas companies and, if available, for each detailed plant account in the 300 series, together with the rates used in computing such expenses. Any deviation from the rates used in disposing of the utility's last previous rate filing or determination by this commission shall be explained, showing the rate or rates previously used together with supporting data for the new rate or rates used for this filing. Material required by § 20:10:13:87 shall be submitted as a part of statement J.
S.D. Admin. R. 20:10:13:86
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-7, 49-34A-10, 49-34A-12, 49-34A-41.