Statutes, codes, and regulations
South Dakota Administrative Rules
Title 20 - PUBLIC SAFETYArticle 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:28 - Telecommunications separations procedures
Section 20:10:28:101 - Depreciation and amortization expenses, account 6560 - Included expenses - Separation of expenses

S.D. Admin. R. 20:10:28:101

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Current through Register Vol. 51, page 67, December 16, 2024
Section 20:10:28:101 - Depreciation and amortization expenses, account 6560 - Included expenses - Separation of expenses

Account 6560, depreciation and amortization expenses, includes the depreciation expense for telecommunications plant in service and for property held for future telecommunications use. It also includes the amortization expense for tangible and intangible assets.

Expenses recorded in this account are separated based on the separation of the associated primary plant accounts or related categories.

S.D. Admin. R. 20:10:28:101

19 SDR 111, effective 1/31/1993.

General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.

Law Implemented: SDCL 49-31-18.

Depreciation and amortization expenses, 47 C.F.R. § 32.6550 (1991); Depreciation and amortization expenses - account 6560, 47 C.F.R. § 36.361(a)(b) (1991).