S.D. Admin. R. 20:10:28:104

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:10:28:104 - Classification of services expenses, account 6620 - Apportionment of expenses

For apportionment purposes, services expenses, account 6620, are first segregated based on an analysis of job functions into the following classifications: telephone operator services, publishing directory listing, and all other.

Expenses may be apportioned among the operations for groups of exchanges. A group of exchanges may include all exchanges in the state.

S.D. Admin. R. 20:10:28:104

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.

Services, 47 C.F.R. § 32.6620 (1991); Services - account 6620, 47 C.F.R. § 36.373(a) (1991).