S.D. Admin. R. 20:10:13:58

Current through Register Vol. 50, page 159, June 17, 2024

Section 20:10:13:58 - Schedule D-4 - Plant account working papers for previous years

Schedule D-4 shall include a summary of the following by years with respect to the book changes in plant in service, account 101, for the last five calendar years of the operations of the company or its predecessors:

(1) Starting balance;

(2) Major additions and retirements, including the following:

(a) Month placed in service or retired from service;

(b) Period of construction;

(3) Other major transactions recorded, such as corrections or transfers in sufficient detail to disclose the nature of the major changes;

(4) Closing balance.

Any data required by this section which has been previously submitted to the commission by the utility may be incorporated by specific reference.

S.D. Admin. R. 20:10:13:58

2 SDR 90, effective 7/7/1976; 12 SDR 151, 12 SDR 155, effective 7/1/1986.

General Authority: SDCL 49-34A-4.

Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.