S.D. Admin. R. 20:10:28:17
Current through Register Vol. 50, page 159, June 17, 2024
In the separation of the cost of central office equipment among the operations, central office equipment is first assigned to categories. The basic method of making this assignment is the identification of the equipment assignable to each category and the determination of the cost of the identified equipment by an analysis of accounting, engineering, and other records.
S.D. Admin. R. 20:10:28:17
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Central office equipment, general, 47 C.F.R. § 36.121(c) (1991).