Network support expenses, account 6110, are expenses associated with motor vehicles, aircraft, special purpose vehicles, garage work equipment, and other work equipment. General support expenses, account 6120, are expenses associated with land and buildings, furniture and art works, office equipment, and general purpose computers. The expenses in these accounts are apportioned among the operations based on the separation of account 2110, land and support assets.
S.D. Admin. R. 20:10:28:91
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Network support expenses, 47 C.F.R. § 32.6110 (1991). General support expenses, 47 C.F.R. § 32.6120 (1991). Land and support assets, 47 C.F.R. § 32.2210 (1991). Network support expenses - account 6110 and general support expenses - account 6120, 47 C.F.R. § 36.311(a)(b) (1991).