The first step in apportioning the cost of exchange line cable and wire facilities among the operations is the determination of an average cost per working loop. The average cost per working loop is determined by dividing the total cost of exchange line cable and wire facilities, category 1, by the sum of the working loops described in the following subcategories:
The intrastate costs assigned to subcategory 1.1 are directly assigned. Twenty-five percent of total subcategory 1.3 investment is assigned to intrastate toll.
S.D. Admin. R. 20:10:28:61
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Exchange line cable and wire facilities - category 1 - apportionment procedures, 47 C.F.R. § 36.154(a) (1991).