S.D. Admin. R. 20:10:28:127

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

Section 20:10:28:127 - Reserves and deferrals - Accounts

For separations purposes, reserves and deferrals include the following accounts:

(1) Accumulated depreciation, account 3100;

(2) Accumulated depreciation, property held for future telecommunications use, account 3200;

(3) Accumulated amortization, tangible, account 3400;

(4) Accumulated amortization, intangible, account 3500;

(5) Accumulated amortization, other, account 3600;

(6) Net current deferred operating income taxes, account 4100;

(7) Net noncurrent deferred operating income taxes, account 4340.

S.D. Admin. R. 20:10:28:127

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.

Accumulated depreciation, 47 C.F.R. § 32.3100 (1991). Accumulated depreciation - held for future telecommunications use, 47 C.F.R. § 32.32 00 (1991). Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991). Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991). Accumulated amortization - other, 47 C.F.R. § 32.3600 (1991). Net current deferred operating income taxes, 47 C.F.R. § 32.4100 (1991). Net noncurrent deferred operating income taxes, 47 C.F.R. § 32.4340 (1991). Reserves and deferrals, general, 47 C.F.R. § 36.501(a) (91991).