S.D. Admin. R. 20:10:28:74

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:10:28:74 - Operating revenues - Accounts

Operating revenues are included in the following accounts:

(1) Basic local service revenue, account 5000;

(2) Network access service revenues:

(a) Network access revenue, account 5080;

(b) End user revenue (interstate), account 5081;

(c) Switched access revenue (interstate), account 5082;

(d) Special access revenue (interstate), account 5083;

(e) Intrastate access revenue, account 5084;

(3) Long distance message revenue, account 5100;

(4) Miscellaneous revenue, account 5200;

(5) Uncollectible revenue, account 5300.

S.D. Admin. R. 20:10:28:74

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.

Basic local service revenue, 47 C.F.R. § 32.5000 (1991). Network access revenue, 47 C.F.R. § 32.5080 (1991). End user revenue, 47 C.F.R. § 32.5081 (1991). Switched access revenue, 47 C.F.R. § 32.5082 (1991). Special access revenue, 47 C.F.R. § 32.5083 (1991). State access revenue, 47 C.F.R. § 32.5084 (1991). Long distance message revenue, 47 C.F.R. § 32.5100 (1991). Miscellaneous revenue, 47 C.F.R. § 32.5200 (1991). Uncollectible revenue, 47 C.F.R. § 32.5300 (1991). Operating revenues, general, 47 C.F.R. § 36.211(a) (1991).