S.D. Admin. R. 20:10:28:110

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

Section 20:10:28:110 - End user payment and collection - Included expenses - Subcategories - Assignment of subcategories

End user payment and collection includes expenses incurred in relation to the payment and collection of amounts billed to end users. It also includes commissions paid to payment agencies, which receive payment on customer accounts, and collection agencies. This category does not include any payment or collection expenses for services provided to interexchange carriers.

Based on relative total intrastate billed revenues for services for which end user payment and collection is provided, excluding revenues billed to interexchange carriers and revenues deposited in coin boxes, end user payment and collection expenses are first segregated into the subcategories of intrastate private line and special access, intrastate message toll including WATS, and local, including directory advertising. These subcategories are assigned as follows:

(1) Intrastate private line and special access payment and collection expense is assigned to toll and other services based on use;

(2) Intrastate message toll including WATS payment and collection expense is assigned to toll services;

(3) Local, including directory advertising, payment and collection expense, is assigned to other services.

S.D. Admin. R. 20:10:28:110

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.

Category 1, local business office expense, 47 C.F.R. § 36.377(a) (1991).