S.D. Admin. R. 20:10:28:14

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

Section 20:10:28:14 - Accounts for the big three expenses - Plant-specific expenses, plant-nonspecific expenses, and customer operations expenses

The costs of the general support facilities of class A companies are apportioned among their operations based on the separation of the costs of the combined big three expenses which include the following accounts:

(1) Plant-specific expenses:

(a) Central office switching expenses, account 6210;

(b) Operator systems expenses, account 6220;

(c) Central office transmission expenses, account 6230;

(d) Information origination/termination expenses, account 6310;

(e) Cable and wire facilities expenses, account 6410;

(2) Plant-nonspecific expenses:

(a) Network operations expenses, account 6530;

(3) Customer operations expenses:

(a) Marketing, account 6610;

(b) Services, account 6620.

S.D. Admin. R. 20:10:28:14

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.

Central office switching expenses, 47 C.F.R. § 32.6210 (1991). Operator systems expense, 47 C.F.R. § 32.6220 (1991). Central office transmission expense, 47 C.F.R. § 32.6230 (1991). Information origination/termination expenses, 47 C.F.R. § 32.6310 (1991). Cable and wire facilities expenses, 47 C.F.R. § 32.6410 (1991). Network operations expenses, 47 C.F.R. § 32.6530 (1991). Marketing, 47 C.F.R. § 32.6610 (1991). Services, 47 C.F.R. § 32.6620 (1991). Apportionment procedures, 47 C.F.R. § 36.112(a) (1991).