After assignment of the central office equipment to categories, the cost of the equipment in each category is then apportioned among the operations through the application of applicable use factors or by direct assignment.
S.D. Admin. R. 20:10:28:19
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Central office equipment, general, 47 C.F.R. § 36.121(d) (1991).