S.D. Admin. R. 20:10:28:18
The cost of common equipment not assigned to a specific category is distributed among the categories in proportion to the cost of equipment directly assigned to categories. Power equipment not dependent upon common power equipment is excluded.
The cost of power equipment used by one category is assigned directly to that category. The cost of emergency power equipment protecting only power equipment used by one category is also assigned directly to that category.
A weighting factor may be applied to the cost of circuit equipment in distributing the power plant costs not directly assigned in order to reflect the generally greater power use per dollar of cost of this equipment.
S.D. Admin. R. 20:10:28:18
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Note: An example of common equipment is common power equipment, which includes emergency power equipment, aisle lighting, and framework, including distributing frames. An example of assigning the cost of power equipment to a category is assigning a 130-volt power supply provided for circuit equipment to circuit equipment, account 2232.
Central office equipment, general, 47 C.F.R. § 36.121(c) (1991).