S.D. Admin. R. 20:10:28:118

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

Section 20:10:28:118 - Other billing and collecting - Included expenses - Segregation into services - Assignment of service expenses

Other billing and collecting includes the salary expense, including supervision, general accounting administrative, and miscellaneous expense, associated with the preparation of customer bills other than carrier access charge bills and with other revenue accounting functions not covered in § 20:10:28:117. Included in this classification are the expenses incurred in the preparation of monthly bills, initial and final bills, the application of service orders to billing records (establishing, changing, or discontinuing customers' accounts), station statistical work, controlling record work, and the preparation of revenue reports.

The expenses assigned to this classification are segregated based on the relative number of users of message toll telephone and telegram services excluding semipublic where tolls are not itemized on the bill, exchange including semipublic, directory advertising, and private line services, as determined by analysis for a representative period. In determining the number of users, an individual customer is counted once for each class of service which it uses; for example, a majority of customers are counted both as message toll telephone and telegram users and as exchange users.

Service expenses are assigned as follows:

(1) Expense allocated to message toll telephone and telegram users is assigned to toll services;

(2) Expense allocated to exchange, including semipublic users, and to directory advertising users is assigned to other services;

(3) Expense allocated to private line services users is assigned to toll and other services based on use.

S.D. Admin. R. 20:10:28:118

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.

Other billing and collecting expense, 47 C.F.R. § 36.380(a)(b) (1991).