Account 6410, cable and wire facilities expenses, includes the expenses for poles, antenna-supporting structures, aerial cable, underground cable, buried cable, submarine cable, deep sea cable, intrabuilding network cable, aerial wire, and conduit systems.
The general method of separating cable and wire facilities expenses among the operations is to assign them based on account 2410, cable and wire facilities.
S.D. Admin. R. 20:10:28:96
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Cable and wire facilities, 47 C.F.R. § 32.2410 (1991). Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991). Cable and wire facilities expenses - account 6410, 47 C.F.R. § 36.341(a) (b) (1991).