Extraordinary item amounts of an operating nature in account 7600 are apportioned consistent with the nature of the item.
S.D. Admin. R. 20:10:28:87
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Extraordinary items, 47 C.F.R. § 32.7600 (1991); Extraordinary items - account 7600, 47 C.F.R. § 36.224(a) (1991).