Published directory listing expenses include expenses for preparing or purchasing, compiling, and disseminating directory listings.
Published directory expenses are assigned as follows:
(1) Classified directory expense and all expense of soliciting advertising are assigned to the other services operation;(2) The expense of alphabetical and street address directories and traffic information records is apportioned among the operations based on the relative number of intrastate subscriber line minutes-of-use applicable to each operation;(3) Foreign directories expense is the expense associated with directories and traffic information records prepared for one locality and used in another locality. This expense is assigned to the applicable operation based on the location of the point where the directories and information are used in relation to the locality for which the directories and records were prepared.S.D. Admin. R. 20:10:28:106
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.
Published directory listing, 47 C.F.R. § 36.375(a)(b) (1991).