S.D. Admin. R. 20:10:28:89
In accordance with requirements in 47 C.F.R. § 32.5999(f) (October 1, 1991), expenses recorded in the expense accounts are segregated in the accounting process among the following subsidiary record categories as applicable to each account:
Subsidiary record categories for salaries and wages, benefits, and other expenses are applicable to all of the expense accounts, except for access expense contained in account 6540 and depreciation and amortization expenses contained in account 6560. Subsidiary record categories for access expenses are maintained to identify interstate and intrastate access expense and billing and collection expense for each carrier's carrier.
Subsidiary record categories for depreciation and amortization expense shall identify the character of the items contained in the account. Subsidiary record categories for rents and clearances are only applicable to the plant-specific operating expense accounts 6110 to 6410, inclusive.
S.D. Admin. R. 20:10:28:89
General Authority: SDCL 49-1-11, 49-31-5, 49-31-18.
Law Implemented: SDCL 49-31-18.
Access expense, 47 C.F.R. § 32.6540 (1991). Depreciation and amortization expenses, 47 C.F.R. § 32.6560 (1991). Operating expenses and taxes, general, 47 C.F.R. § 36.302(c) (1991).