S.D. Admin. R. 20:10:13:98
Statement O shall be provided with the initial application under this chapter for a rate increase greater than $85,000, when a material change in rate structure is proposed, or when the commission so orders. Statement O shall compare the allocated cost of service provided pursuant to § 20:10:13:43 with the revenues under the proposed rates. If the amount of revenue under the proposed new rates differs significantly from allocated cost of service, including allowances for claimed return and income taxes, the filing public utility shall show the amounts available for return and taxes on income and shall show return expressed as a percentage of rate base allocated to the service concerned. If the filing public utility considers certain facilities as being devoted entirely to the service involved, it shall show, in addition to the overall cost of service, the cost of service related to such special facilities. The schedule described in § 20:10:13:100 shall be submitted as a part of statement O.
S.D. Admin. R. 20:10:13:98
General Authority: SDCL 49-34A-4.
Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.