S.D. Admin. R. 20:10:27:14
The commission shall adopt a recent test year for which actual costs have been recorded and, if required, adjust the actual costs to reflect changes that are known and measurable. No adjustments are permitted unless they are based on changes in facilities, operations, or costs which are known with reasonable certainty and measurable with reasonable accuracy at the time of the filing. Such adjustments must become effective within 12 months of the last month of the test period. Expected changes in revenue must also be shown for the same period. Includable costs are limited to those which are necessary for the provision of service at the test year level. The test period shall consist of 12 months of actual experience ending no earlier than 6 months before the date of filing initial switched access rates or for a change in switched access rates. Test year costs shall be allocated to intrastate switched access service pursuant to chapters 20:10:27 to 20:10:29, inclusive.
A carrier's carrier may request and the commission may grant an extension of the six month filing period.
S.D. Admin. R. 20:10:27:14
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.