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 20:10:28:98 - Other property plant and equipment expenses, account 6510 - Included expenses - Apportionment of expenses

S.D. Admin. R. 20:10:28:98

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Current through Register Vol. 50, page 159, June 17, 2024
Section 20:10:28:98 - Other property plant and equipment expenses, account 6510 - Included expenses - Apportionment of expenses

Account 6510, other property plant and equipment expenses, is used to record the expenses associated with property held for future telecommunications use and the provisioning of material and supplies.

The expenses in this account are apportioned among the operations based on the separation of account 2001, telecommunications plant in service.

S.D. Admin. R. 20:10:28:98

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.

Other property, plant and equipment expenses, 47 C.F.R. § 32.6510 (1991). Telecommunications plant in service, 47 C.F.R. § 32.2001 (1991). Other property plant and equipment expenses - account 6510, 47 C.F.R. § 36.352(a)(b) (1991).