The cost of central office equipment items assigned to tandem switching equipment, category 2, is directly assigned when possible. When direct assignment is not possible the cost is apportioned among the operations based on the relative number of intrastate minutes of use of this equipment.
S.D. Admin. R. 20:10:28:33
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Tandem switching equipment - category 2, 47 C.F.R. § 36.124(b) (1991).