S.D. Admin. R. 20:10:28:16

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

Section 20:10:28:16 - Central office equipment accounts

The costs of central office equipment are carried in the following accounts:

(1) Central office switching, account 2210:

(a) Analog electronic switching, account 2211;

(b) Digital electronic switching, account 2212;

(c) Electro-mechanical switching, account 2215;

(2) Operator systems, account 2220;

(3) Central office-transmission, account 2230:

(a) Radio systems, account 2231;

(b) Circuit equipment, account 2232.

S.D. Admin. R. 20:10:28:16

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.

Note: Records of the cost of central office equipment are usually maintained separately by accounts. However, each account frequently includes equipment having more than one use. Also, equipment in one account frequently is associated closely with equipment in the same building in another account. Therefore, the separations procedures for central office equipment have been designed to deal with categories of plant rather than with equipment in an account.

Central office - switching, 47 C.F.R. § 32.2210 (1991). Analog electronic switching, 47 C.F.R. § 32.2211 (1991). Digital electronic switching, 47 C.F.R. § 32.2212 (1991). Electro-mechanical switching, 47 C.F.R. § 32.2215 (1991). Operator systems, 47 C.F.R. § 32.2220 (1991). Central office - transmission, 47 C.F.R. § 32.2230 (1991). Radio systems, 47 C.F.R. § 32.2231 (1991). Circuit equipment, 47 C.F.R. § 32.2232 (1991). Central office equipment, general, 47 C.F.R. § 36.121(a)(b) (1991).