End user service order processing includes expenses related to the receipt and processing of end users' orders for service and inquiries concerning service. This subcategory does not include any service order processing expenses for services provided to the interexchange carriers.
Based on the relative number of actual contacts which are weighted, if appropriate, to reflect differences in the average work time per contact, end user service order processing expenses are first segregated into the subcategories of local service order processing, directory advertising, intrastate private line and special access, and other intrastate message toll including WATS. These subcategories are assigned as follows:
S.D. Admin. R. 20:10:28:109
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Category 1, local business office expense, 47 C.F.R. § 36.377(a) (1991).