S.D. Admin. R. 20:10:28:57
The cost of aerial wire accounted for as exchange is assigned to the applicable exchange cable and wire facilities categories. The cost of aerial wire accounted for as toll, which is used for exchange, is also assigned to the applicable exchange cable and wire facilities categories. The cost of the remaining aerial wire accounted for as toll is assigned to the applicable interexchange cable and wire facilities categories as described in § 20:10:28:63. Companies not maintaining exchange and toll subaccounts shall review the plant records and identify wire plant by use. The cost of aerial wire used for providing circuits directly assignable to a category is assigned to that category. The cost of aerial wire used for providing circuit facilities jointly used for exchange and interexchange lines is assigned to categories based on the relative number of circuit miles involved.
S.D. Admin. R. 20:10:28:57
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Assignment of cable and wire facilities to categories, 47 C.F.R. § 36.153(b) (1991).