The cost of information origination/termination equipment, account 2310, is segregated between other information origination/termination equipment, category 1, and new customer premises equipment, category 2, by an analysis of accounting, engineering, and other records.
S.D. Admin. R. 20:10:28:46
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Information origination/termination, 47 C.F.R. § 32.2310 (1991); Information origination/termination equipment, general, 47 C.F.R. § 36.141(b) (1991).