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 20:10:28:86 - Interest and related items - Account 7500 - Apportionment of expenses

S.D. Admin. R. 20:10:28:86

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Current through Register Vol. 51, page 67, December 16, 2024
Section 20:10:28:86 - Interest and related items - Account 7500 - Apportionment of expenses

Only interest paid relating to capital leases is considered in account 7500 for separations purposes. Subsidiary record categories are maintained for this account that include details relating to interest expense on capital leases. Interest expense is apportioned consistent with the associated capital leases in account 2680.

S.D. Admin. R. 20:10:28:86

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.

Interest and related items, 47 C.F.R. § 32.7500 (1991); Interest and related items - account 7500, 47 C.F.R. § 36.223(a) (1991).