Cable consists of aerial cable, underground cable, buried cable, submarine cable, deep sea cable, and intrabuilding network cable. If an entire cable or aerial wire is assignable to one category, its cost and quantity are, where practicable, directly assigned. There are two basic methods for assigning the cost of cable to the various categories. Both of them are based on conductor cross-section. The methods are as follows:
S.D. Admin. R. 20:10:28:53
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Note: Method (1) may be found more desirable if there is a relatively small amount of cable of variable make-up and use by categories. Conversely, method (2) may be more desirable if there is a large amount of cable of variable make-up and use by categories. In some cases a combination of both methods may be desirable. It may be desirable in some cases to determine the amount assignable to a particular category by deducting from the total the sum of the amounts assigned to all other categories. For use in the assignment of poles to categories, the equivalent sheath miles of aerial cable assigned to each category are determined. For convenience, these quantities are determined in connection with the assignment of cable costs. If an entire cable is assignable to one category, its costs and quantity are, where practicable, directly assigned.
Assignment of cable and wire facilities to categories, 47 C.F.R. § 36.153(a) (1991).