S.D. Admin. R. 20:10:29:19

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

Section 20:10:29:19 - Apportionment of net investment accounts

Net investment in accounts 2001, 1220, and class B rural telephone bank stock booked in account 1402 are apportioned among the interexchange category, billing and collection category, special access category, and applicable switched access elements as provided in §§ 20:10:29:20 to 20:10:29:30, inclusive.

Net investment in accounts 2002, 2003, and, to the extent that such inclusions are allowed by the commission, account 2005, are apportioned based on the total investment in account 2001, telecommunications plant in service.

S.D. Admin. R. 20:10:29:19

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.

Inventories, 47 C.F.R. § 32.1220 (1991. Investments in nonaffiliated companies, 47 C.F.R. § 32.1402 (1991). Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991). Property held for future telecommunications use, 47 C.F.R. § 32.2002 (1991). Telecommunications plant under construction - short-term, 47 C.F.R. § 32.2003 (1991). Telecommunications plant adjustment, 47 C.F.R. § 32.2004 (1991). Net investment, 47 C.F.R. § 69.302(a)(b) (1991).