The intrastate expenses in all other, category 1, local business office expenses, except coin collection and administration, are segregated into the following subcategories based on an analysis of job functions:
S.D. Admin. R. 20:10:28:108
General Authority: SDCL 49-1-11(3), 49-31-5(14), 49-31-18.
Law Implemented: SDCL 49-31-18.
Category 1, local business office expense, 47 C.F.R. § 36.377(a) (1991).