S.D. Admin. R. 20:10:28:02
This chapter establishes rules for the allocation of property costs, revenues, expenses, taxes, and reserves between intrastate toll and all other. Total intrastate allocations are determined as the residual after 47 C.F.R. Part 36 rules have been applied to determine interstate allocations.
S.D. Admin. R. 20:10:28:02
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Note: The fundamental basis on which separations are made is the use of telecommunications plant in each of the operations. The first step is the assignment of the cost of the plant to categories. The basis for making this assignment is the identification of the plant assignable to each category and the determination of the cost of the plant so identified. The second step is the apportionment of the cost of the plant in each category among the operations by direct assignment where possible. All remaining costs are assigned by the application of allocation factors. For example, in the assignment of property costs to categories and in the apportionment of such costs among the operations, each amount assigned and apportioned is identified as to the account classification in which the property is included. The separated results are identified by property accounts and apportionment bases are provided for those expenses which are separated on the basis of the apportionment of property costs. Similarly, amounts of revenues and expenses assigned to each of the operations are identified as to account classification.
General, 47 C.F.R. § 36.1(a)(c)(g) (1991).