Marketing expenses, account 6610, are apportioned among the operations based on an analysis of current billing for a representative period, excluding current billing on behalf of others and billing in connection with intercompany settlements.
S.D. Admin. R. 20:10:28:103
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Marketing, 47 C.F.R. § 32.6610 (1991); Marketing - account 6610, 47 C.F.R. § 36.372(a) (1991).