S.D. Admin. R. 20:10:28:03
Current through Register Vol. 51, page 67, December 16, 2024
In assigning book costs to categories, the costs used for certain plant classes are average unit costs which equate to all book costs of a particular account or subaccount; for other plant classes, the costs used are those which either directly approximate book cost levels or which are equated to match total book costs at a given location.
S.D. Admin. R. 20:10:28:03
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Instructions for telecommunications plant accounts, 47 C.F.R. § 32.2000(f); General, 47 C.F.R. § 36.1(d) (1991).