Skip to main content

Dashboard Bills

Rules Elections Budget

© 2026 Pierre Review

Terms Privacy[email protected]

Home
/Rules
/ARSD
/20:10
/20:10:13

20:10:13Public Utilities Rate Filing Rules

Chapter · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

ARSD 20:10Noticed
ARSD 20:10Effective
ARSD 20:10Effective

Sections (99)

20:10:13:01Definitions.
20:10:13:02Utilities must file tariff schedules.
20:10:13:03Separate tariff schedules required for each kind of service.
20:10:13:04Arrangement of tariff schedules.
20:10:13:05Form of tariff schedules prescribed.
20:10:13:06Information required in tariff schedules.
20:10:13:07Cancelled tariff schedules.
20:10:13:08Exception to rules for the construction of tariff schedules.
20:10:13:09List of contracts with deviations to be filed -- Form.
20:10:13:10List of contracts with deviations to be filed within 30 days.
20:10:13:11Filing of tariff schedule rules.
20:10:13:12Sample forms used by public utilities to be filed.
20:10:13:13Assignment of section numbers.
20:10:13:14Arrangement of rate schedules.
20:10:13:15Thirty days notice to commission required for tariff schedule changes.
20:10:13:16Date of commission's receipt governs notice period.
20:10:13:17Thirty days notice to public.
20:10:13:18Utility shall post notice of proposed changes.
20:10:13:19Utility shall give individual notice of proposed changes.
20:10:13:20Application requirements for rate schedules filed on less than 30 days notice.
20:10:13:21Authority must be noted on tariff for rate schedules filed on less than 30 days notice.
20:10:13:22Compliance with order.
20:10:13:23Utilities to give public access to tariff schedules.
20:10:13:24Effective date of schedules -- Suspension for investigation.
20:10:13:25Old rates to remain in effect during suspension period.
20:10:13:26Report to commission of tariff schedule changes on notice.
20:10:13:27Number of copies of report to be filed.
20:10:13:28Symbols.
20:10:13:29Purchaser of utility must adopt existing rates.
20:10:13:30Purchasing utility to issue adoption notice.
20:10:13:31Receivers and trustees must file adoption notice.
20:10:13:32Identifying numbers of adoption notices.
20:10:13:33New utility purchasing a plant must issue new tariff schedule in its own name.
20:10:13:34Utility already in business purchasing plant must reissue rates in its own name.
20:10:13:35Notices required when filing tariff schedules in lieu of those of predecessor.
20:10:13:36Sale contracts with deviations must be filed.
20:10:13:37Purchase contracts must be filed.
20:10:13:38Withdrawal of tariff schedules.
20:10:13:39Contents of letter of transmittal.
20:10:13:40Contents of applications for rate increases.
20:10:13:41Comparison of sales, services, and revenues.
20:10:13:42Comparison of rates.
20:10:13:43Cost of service under the new rates.
20:10:13:44Analysis of system costs for a 12-month historical test year.
20:10:13:45Reference data to be filed.
20:10:13:46Other data relied on to be filed.
20:10:13:47Working papers to be filed.
20:10:13:48Federal energy regulatory commission's uniform system of accounts to be generally followed.
20:10:13:49Working papers sufficient to support the filing shall be available on commission request.
20:10:13:50Attestation by chief accounting officer or other authorized accounting representative.
20:10:13:51Statement A -- Balance sheet.
20:10:13:52Statement B -- Income statements.
20:10:13:53Statement C -- Earned surplus statements.
20:10:13:54Statement D -- Cost of plant.
20:10:13:55Schedule D-1 -- Detailed plant accounts.
20:10:13:56Schedule D-2 -- Plant addition and retirement for test period.
20:10:13:57Schedule D-3 -- Working papers showing plant accounts on average basis for test period.
20:10:13:58Schedule D-4 -- Plant account working papers for previous years.
20:10:13:59Schedule D-5 -- Working papers on capitalizing interest and other overheads during construction.
20:10:13:60Schedule D-6 -- Changes in intangible plant working papers.
20:10:13:61Schedule D-7 -- Working papers on plant in service not used and useful.
20:10:13:62Schedule D-8 -- Property records working papers.
20:10:13:63Schedule D-9 -- Working papers for plant acquired for which regulatory approval has not been obtained.
20:10:13:64Statement E -- Accumulated depreciation.
20:10:13:65Schedule E-1 -- Working papers on recorded changes to accumulated depreciation.
20:10:13:66Schedule E-2 -- Working papers on depreciation and amortization method.
20:10:13:67Schedule E-3 -- Working papers on allocation of overall accounts.
20:10:13:68Statement F -- Working capital.
20:10:13:69Schedule F-1 -- Monthly balances for materials, supplies, fuel stocks, and prepayments.
20:10:13:70Schedule F-2 -- Monthly balances for two years immediately preceding test year.
20:10:13:71Schedule F-3 -- Data used in computing working capital.
20:10:13:72Statement G -- Rate of return.
20:10:13:73Statement G -- Debt capital.
20:10:13:74Statement G -- Preferred stock capital.
20:10:13:75Statement G -- Common stock capital.
20:10:13:76Schedule G-1 -- Stock dividends, stock splits or changes in par or stated value.
20:10:13:77Schedule G-2 -- Common stock information.
20:10:13:78Schedule G-3 -- Reacquisition of bonds or preferred stock.
20:10:13:79Schedule G-4 -- Earnings per share for claimed rate of return.
20:10:13:80Statement H -- Operating and maintenance expenses.
20:10:13:81Schedule H-1 -- Adjustments to operating and maintenance expenses.
20:10:13:82Schedule H-2 -- Cost of power and gas.
20:10:13:83Schedule H-3 -- Working papers for listed expense accounts.
20:10:13:84Schedule H-4 -- Working papers for interdepartmental transactions.
20:10:13:85Statement I -- Operating revenues.
20:10:13:86Statement J -- Depreciation expense.
20:10:13:87Schedule J-1 -- Expense charged other than prescribed depreciation.
20:10:13:88Statement K -- Income taxes.
20:10:13:89Schedule K-1 -- Working papers for federal income taxes.
20:10:13:90Schedule K-2 -- Differences in book and tax depreciation.
20:10:13:91Schedule K-3 -- Working papers for consolidated federal income tax.
20:10:13:92Schedule K-4 -- Working papers for an allowance for current tax greater than tax calculated at consolidated rate.
20:10:13:93Schedule K-5 -- Working papers for claimed allowances for state income taxes.
20:10:13:94Statement L -- Other taxes.
20:10:13:95Schedule L-1 -- Working papers for adjusted taxes.
20:10:13:96Statement M -- Overall cost of service.
20:10:13:97Statement N -- Allocated cost of service.
20:10:13:98Statement O -- Comparison of cost of service.
20:10:13:99Schedule O-1 -- Derivation of increased rates.