S.D. Admin. R. 20:10:28:12

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

Section 20:10:28:12 - Apportionment of depreciation deductible from book cost

The amount of depreciation deductible from the book cost or value is apportioned among the operations in proportion to the separation of the cost of the related plant accounts.

S.D. Admin. R. 20:10:28:12

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.

Telecommunications property, general, 47 C.F.R. § 36.102(c) (1991).