Statutes, codes, and regulations
South Dakota Administrative Rules
Title 20 - PUBLIC SAFETYArticle 20:10 - PUBLIC UTILITIES COMMISSION
Chapter 20:10:28 - Telecommunications separations procedures
Section 20:10:28:130 - Accumulated amortization, tangible, account 3400 - Accumulated amortization, intangible, account 3500 - Accumulated amortization, other, account 3600 - Apportionment

S.D. Admin. R. 20:10:28:130

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Current through Register Vol. 51, page 67, December 16, 2024
Section 20:10:28:130 - Accumulated amortization, tangible, account 3400 - Accumulated amortization, intangible, account 3500 - Accumulated amortization, other, account 3600 - Apportionment

Amounts recorded in account 3400, accumulated amortization, tangible; account 3500, accumulated amortization, intangible; and account 3600, accumulated amortization, other, are apportioned among the operations based on the separation of the related accounts.

S.D. Admin. R. 20:10:28:130

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.

Accumulated amortization - tangible, 47 C.F.R. § 32.3400 (1991). Accumulated amortization - intangible, 47 C.F.R. § 32.3500 (1991). Accumulated amortization - other, 47 C.F.R. § 32.36 00 (1991). Accumulated amortization - tangible - account 3400, accumulated amortization - intangible - account 3500, and accumulated amortization - other - account 3600, 47 C.F.R. § 36.505(a) (1991).