Statutes, codes, and regulations
South Dakota Administrative Rules
Title 20 - PUBLIC SAFETYArticle 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:28 - Telecommunications separations procedures
Section 20:10:28:73 - Operating revenues and certain income accounts - General

S.D. Admin. R. 20:10:28:73

Download
PDF
Current through Register Vol. 51, page 67, December 16, 2024
Section 20:10:28:73 - Operating revenues and certain income accounts - General

Sections 20:10:28:74 to 20:10:28:83, inclusive, set forth procedures for the apportionment among the operations of operating revenues. Sections 20:10:28:84 to 20:10:28:87, inclusive, set forth procedures for the apportionment among the operations of certain income and expense accounts. Except for the network access services revenues, subsidiary record categories are maintained for all revenue accounts in accordance with 47 C.F.R. Part 32 (October 1, 1991). These subsidiary records identify services for the applicable jurisdiction and are used in conjunction with apportionment procedures stated in this chapter.

S.D. Admin. R. 20:10:28:73

19 SDR 111, effective 1/31/1993.

General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.

Law Implemented: SDCL 49-31-18.

Operating revenues and certain income accounts, general, 47 C.F.R. § 36.202(a)(b) (1991).