S.D. Admin. R. 20:10:28:66
Current through Register Vol. 51, page 67, December 16, 2024
Account 2690, amortizable intangible assets, includes the cost of organizing and incorporating the company, franchises, patent rights, and other intangible property with life of more than one year. The amount included in this account is apportioned among the operations based on the separation of the cost of telecommunications plant in service, account 2001, excluding the intangible assets, account 2690.
S.D. Admin. R. 20:10:28:66
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Intangibles, 47 C.F.R., § 32.2690 (1991); Intangible assets - account 2690, 47 C.F.R. § 36.162(a)(b) (1991).