For apportionment purposes, the expenses in the all other classification are divided into three categories:
S.D. Admin. R. 20:10:28:107
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
All other, 47 C.F.R. § 36.376(a) (1991).