S.D. Admin. R. 20:10:28:128

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

Section 20:10:28:128 - Accumulated depreciation, account 3100 - Separation of amounts

Amounts recorded in account 3100, accumulated depreciation, are separated based on the separation of the associated primary plant accounts or related categories, excluding amortizable assets.

S.D. Admin. R. 20:10:28:128

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 - account 3100, 47 C.F.R. § 36.503(a) (1991).